Thanks for your reply.
Your proposal doesn't work with the way the UK tax return needs to be completed, which requires the completed US tax return as an input to the UK one (for the purposes of declaring income and foreign (non UK) taxes. My mother is not a US resident, so her UK tax position dominates her situation. Your proposal makes it seem that her US tax is the priority.
Similar to previous years I filed the taxes with the error and added explanation notes. These were accepted in the past, including getting refunds. It's just clumsy.
Thanks,
David
