Sending in HS227 for offset of loss against PAYE - post or email?

Hi there, As the title says, I need to fill in an HS227 (2024) for an offset of self-employment loss against PAYE tax in the same tax year. I can't do this in my 2023-24 tax return as I have used cash basis for expenses reporting. Please can I ask how do I submit the HS227? This isn't explicity mentioned in the guidance. Can I send it to HMRC via email, or do I need to post it? I can't find an email address or a postal address online. Many thanks! Rebecca

Hi Rebecca,
As you are  using the cash basis, you can only carry forward the loss to set against any future profit from the same Self Employment source.
Thank you.