Harrison revisited "Not Guilty" in 1978 during the sessions for his self-titled album. In contrast to the atmosphere surrounding the song's creation, this period was one of personal contentment for Harrison, whose participation in the Rutles' pastiche of the Beatles' history, "All You Need Is Cash", had encouraged him to feel more comfortable with his former band's legacy. The song's arrangement similarly differs in mood from the 1968 version and reflects Harrison's adoption of a mellow jazz style. The musicians on the recording include Neil Larsen and Willie Weeks.