If an expense has been omitted from a tax return can it be carried forward and claimed on the next return?
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How much and what year?
If it was a lot and for a 2013/14 return already submitted, I'd be inclined to put in an amended return now.
Overpayment Relief
You are out of time to amend the return for this, so you must draft an Overpayment Relief claim (note you cannot submit this on behalf of your client). HMRC may accept the claim, but the criteria are more subjective.
See: http://www.hmrc.gov.uk/manuals/sacmanual/sacm12150.htm
For a basic rate payer, if the claim is accepted, a refund of £400 might be due so it's worthwhile.