Form 11 - Reflecting overpaid tax in account extracts

DSLC

I overpaid tax last year and am wondering how to reflect this when filling out Form 11.

I know that I am invited to manually enter the amount overpaid in the 'IT Self Assessment' section - and have done that (although I am surprised that it asks you to manually enter the amount you have already paid to the Director General - since they already have that information, no?).

My query relates to the 'Extract from accounts' sub-section in the 'Self-employed income' section.

My crude interpretation is: The amount I overpaid - while no longer in my bank account - is still an 'asset' of sorts (in that it is 'owed' to me).

I think in some cases this is listed as an 'Other receivable' on a balance sheet - but there is no such option when filling out Form 11.

Should I just include as part of 'Debtors and Prepayments' - in the 'Capital Account and Balance Sheet Items' section?

ebbsy

Income tax paid will appear in your capital account, not in Debtors.