As George has said, this would be an unusual course of action. Normally where you want to carry rows forward to another year you would execute an 'append' query to insert new rows, amending the value in the date column, e.g. for a payments table. You then do not lose any data:
INSERT INTO Payments(PayeeID, PaymentDateTime, Amount)
SELECT PayeeID, DATEADD("yyyy", 1, PaymentDateTime), Amount
FROM Payments
WHERE YEAR(PaymentDateTime) = 2024;
This example assumes that the table has an autonumber primary key column, into which values will be inserted automatically, and that PayeeID is a foreign key column referencing the primary key of a Payees table.