Deductions are usually given automatically. Reliefs and allowances generally have to be claimed by the taxpayer in writing to HMRC; under self-assessment, most claims must, if possible, be made by way of inclusion in the tax return or an amendment to it and be quantified. Elections are generally treated in the same way but notices, originally within the scope of these provisions, are provided for in relation to each particular situation though notice generally means notice in writing.

Many of the rules relating to claims otherwise remain substantially the same under self-assessment:

the claim may be made by a trustee, guardian, tutor or curator on behalf of an incapacitated taxpayer;

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