Tax Return 2009 Tax year 6 April 2008 to 5 April 2009

Transcription

1 Tax Return 2009 Tax year 6 April 2008 to 5 April 2009 Your Tax Return This Notice requires you, by law, to make a return of your taxable income and capital gains, and any documents requested, for the year from 6 April 2008 to 5 April Deadlines We must receive your Tax Return by either: 31 October 2009 if you are going to send us a paper Return, or 31 January 2010 if you are going to file online. Please note the new filing date for paper Returns. You will be charged a 100 penalty if your Tax Return is received after the appropriate deadline. If you pay late you will be charged interest and possibly a surcharge. To file online, go to and under do it online select Self Assessment. How to fill in this form This form is designed to be read by machine please follow the rules below so that the Tax Return is read correctly. Use black ink and capital letters 4 Name of bank or building society A N Y B A N K Please round up tax paid: 4, would be 4701 Cross out any mistakes and write the correct information below State Pension lump sum Pensions (other than State Pension), retirement Enter your figures in whole pounds ignore the pence. Round down income and round up expenses and tax paid it is to your benefit. If a box does not apply, please leave it blank do not strike through empty boxes or write anything else Tax taken off box Starting your Tax Return Before you start to fill it in, look through your Tax Return to make sure there is a section for all your income and claims you may need some separate supplementary pages (see page TR 2 and pages TRG 2 to 6 of the Tax Return guide). If you need help please use the guide, phone the number above or , or go to Your personal details 1 Your date of birth it helps get your tax right DD MM YYYY 3 Your contact phone number 2 Your name and address if it is different from what is on the front of this form. Please write the correct details underneath the wrong ones, and put X in the box 4 Your National Insurance number leave blank if the correct number is shown above as your Tax Reference' SA Tax Return: Page TR 1 HMRC 12/08 net

2 What makes up your Tax Return To make a complete return of your taxable income and gains for the year to 5 April 2009 you may need to complete some separate supplementary pages. Answer the following questions by putting 'X' in the 'Yes' or 'No' box. 1 Employment If you were an employee, director, office holder or agency 6 Trusts etc. Did you receive, or do we consider you to have worker in the year to 5 April 2009, do you need to received, income from a trust, settlement or a deceased complete Employment pages? Please read pages person s estate? TRG 2 and TRG 3 of the guide before answering. Fill in a separate Employment page for each employment, Yes No directorship etc, for which you need to complete an Employment page and say how many pages you are completing. 7 Capital gains summary If you disposed of any chargeable assets (including, for example, stocks, shares, units in a unit trust, land and Yes No Number property, goodwill in a business), or had any chargeable gains, or you wish to claim an allowable loss or make any 2 Self-employment Did you work for yourself (on your own account' or in other claim or election, read pages TRG 5 of the guide to decide if you have to fill in the Capital gains summary page. self-employment) in the year to 5 April 2009? (Answer Yes' if you were a Name' at Lloyd s.) Fill in a separate Do you need to complete the Capital gains summary page? 3 Self-employment page for each business and say how many pages you are completing. Yes No Number Partnership Were you in partnership? Fill in a separate Partnership page for each partnership you were a partner in and say how 8 Yes No Residence, remittance basis etc Were you, for all or part of the year to 5 April 2009, one or more of the following not resident, not ordinarily resident or not domiciled in the UK and claiming the remittance basis; or dual resident in the UK and another country? many pages you are completing. Yes No 4 Yes No Number UK property Did you receive any income from UK property (including rents and other income from land you own or lease out)? 9 Supplementary pages If you answered Yes' to any of Questions 1 to 8, please check to see if, within this return, there is a page dealing with that kind of income etc. If there is not, you will need separate supplementary pages. Do you need to get and complete extra loose supplementary pages? Yes No 5 Foreign If you: received any foreign income, or income gains; Yes No If Yes', you can go to to download them, or ring and ask us for the relevant page. have, or could have, received (in the widest sense) income, or a capital payment or benefit from a Some less common kinds of income and tax reliefs (not person abroad as a result of any transfer of assets; covered by Questions 1 to 8), and details of tax avoidance want to claim relief for foreign tax paid; schemes, should be returned on the Additional information please read the notes on pages TRG 3 and 4 to decide if pages enclosed in the Tax Return pack. Do you need to you have to fill in the Foreign page. complete the Additional information pages? Do you need to complete the Foreign page? Yes No Yes No Student Loan repayments Please read page TRG 6 of the guide before completing boxes 1 and 2 1 If you have received notification from the Student Loans 2 If your employer has deducted Student Loan repayments Company that repayment of an Income Contingent Student enter the amount deducted Loan began before 6 April 2009, put X' in the box Tax Return: Page TR 2

3 Income UK interest etc and dividends 1 UK bank, building society, unit trust, etc interest/amount 4 Dividends from authorised unit trusts and open-ended which has been taxed already the net amount after tax investment companies - do not include the tax credit. PIDs go in box 15 below 2 Untaxed UK interest etc (amounts that have not been taxed at all) the total amount 5 Foreign dividends (up to 300) the amount in sterling after foreign tax was taken off. Do not include this amount in the Foreign pages 3 Dividends from UK companies do not include the tax credit. Property Income Dividends (PIDs) go in box 15 below 6 Tax taken off foreign dividends (the sterling equivalent) UK pensions, annuities and other State benefits received 7 State Pension the amount due for the year (not the 11 Tax taken off box 10 weekly amount) 12 Taxable Incapacity Benefit the total amount before tax 8 State Pension lump sum was taken off 9 Tax taken off box 8 13 Tax taken off box Pensions (other than State Pension), retirement annuities 14 Total of any other taxable State Pensions and benefits and taxable triviality payments give details of the payers, amounts paid and tax deducted in box 19 on page TR 6 Other UK income not included on supplementary pages Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends, life insurance gains and certain other kinds of income go on the Additional information pages in the Tax Return pack. 15 Other taxable income before expenses and tax 18 Benefit from pre-owned assets read page TRG 14 of the guide taken off 19 Description of boxes 15 and 18 income if there is not 16 Total amount of allowable expenses read page TRG 13 of enough space here please give details in the 'Any other the guide information' box on page TR 6 17 Any tax taken off box 15 Tax Return: Page TR 3

4 Tax reliefs Married couple s allowance (if you or your spouse or civil partner were born before 6 April 1935) and other less common reliefs are on the Additional information pages, enclosed in the Tax Return pack. Paying into registered pension schemes and overseas pension schemes Do not include payments you make to your employer's pension scheme which are deducted from your pay before tax or payments made by your employer. Boxes to return pension savings tax charges and taxable lump sums from overseas pensions schemes are on the Additional information pages. 1 Payments to registered pension schemes where basic rate 3 Payments to your employer's scheme which were not tax relief will be claimed by your pension provider (called deducted from your pay before tax relief at source ). Enter the payments and basic rate tax 4 Payments to an overseas pension scheme which is not 2 Payments to a retirement annuity contract where basic rate UK-registered which are eligible for tax relief and were not tax relief will not be claimed by your provider deducted from your pay before tax Charitable giving 5 Gift Aid payments made in the year to 5 April Gift Aid payments made after 5 April 2009 but to be treated as if made in the year to 5 April 2009 read page TRG 18 of the guide 6 Total of any 'one-off' payments in box 5 9 Value of any shares or securities gifted to charity 7 Gift Aid payments made in the year to 5 April 2009 but treated as if made in the year to 5 April 2008 read page TRG 17 of the guide 10 Value of any land and buildings gifted to charity Blind person's allowance 11 If you are registered blind on a local authority or other 13 If you want your spouse's, or civil partner's, surplus register, put 'X' in the box allowance, put 'X' in the box 12 Enter the name of the local authority or other register 14 If you want your spouse, or civil partner, to have your surplus allowance, put 'X' in the box Service companies 1 If you provided your services through a service company (a company which provides your personal services to third parties), enter the total of the dividends (including the tax credit) and salary (before tax was taken off) you withdrew from the company in the tax year - read page 19 of the guide Tax Return: Page TR 4

5 Finishing your Tax Return Calculating your tax if we receive your Tax Return by 31 October 2009, or if you file online, we will do the calculation for you and tell you how much you have to pay (or what your repayment will be) before 31 January But if you want to calculate your tax ask us for the Tax calculation summary pages and notes. The notes will help you work out any tax due or repayable, and if payments on account are necessary. Tax refunded or set-off 1 If you have had any Income Tax refunded or set-off by us or Jobcentre Plus, enter the amount If you have not paid enough tax Use the payslip at the foot of your next statement (or reminder) from us to pay any tax due. 2 If you owe tax for and have a PAYE tax code, we 3 If you are likely to owe tax for on income other will try to collect the tax due (if less than 2,000) through than employed earnings or pensions, and you do not want us your tax code for , unless you put X in the box to use your PAYE tax code to collect that tax during the year, put X in the box read page TRG 20 of the guide If you have paid too much tax We will repay direct to your bank or building society account this is the safest and quickest method. Tell us where you would like any repayment to be made by filling in boxes 4 to 13. If you would like us to send some, or all, of your repayment to charity please use the Giving your tax repayment to charity form in your Tax Return pack. 4 Name of bank or building society 10 If you have entered a nominee's name in box 5, put X' in the box 11 If your nominee is your tax adviser, put X' in the box 5 Name of account holder (or nominee) 12 Nominee's address 6 Branch sort code 7 Account number 13 and postcode 8 Building society reference number 14 To authorise your nominee to receive any repayment, you must sign in the box. A photocopy of your signature will not do 9 If you do not have a bank or building society account, or if you want a cheque to be sent to you or to your nominee, put X' in the box Tax Return: Page TR 5

6 Your tax adviser, if you have one 15 Your tax adviser s name 17 The first line of their address and the postcode 16 Their phone number 18 The reference your adviser uses for you Any other information 19 Please give any other information in this space Signing your form and sending it back 20 If this Tax Return contains provisional or estimated 21 If you are enclosing separate supplementary pages, figures, put X' in the box put X' in the box 22 If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form. The information I have given on this Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief Date DD MM YYYY Signature 23 If you have signed on behalf of someone else, enter the 25 If you filled in boxes 23 and 24 enter your name capacity. For example, executor, receiver 24 Enter the name of the person you have signed for 26 and your address Finally, please send us your completed form in the envelope provided. Tax Return: Page TR 6

7 Would you like to give your tax repayment to charity? If we owe you tax, you can give your repayment to a charity of your choice simply by filling in the short form overleaf. It s an easy way to make a donation and you can use Gift Aid to increase the value of your gift. It s done through a scheme called SA Donate and thousands of charities, large and small, are taking part. They each have a special Charity Code and you ll need this to complete the form. Go to or phone us for your charity s code. Once you ve got the code, all you have to do is fill in the form and send it back to us with your Tax Return. We ll do the rest for you. You can give all, or just part, of your repayment. You don t need to work out your tax bill to fill in the form if you don t know how much we owe you, you can either tell us to send the full amount, or just tell us the maximum amount you d wish to donate. We can never send more than your total repayment. Please read page TRG 21 of the Tax Return guide before completing this form. You can use Gift Aid to let your charity claim back the tax you ve already paid on your gift. Gift Aid increases the value of your gift by 25% at no cost to you. You must pay enough Income or Capital Gains Tax this tax year to cover the tax your charity will claim back from us. To find out more about SA Donate and Gift Aid go to SA100 Charity 2009 Page 1 HMRC 12/08 net

8 Giving your tax repayment to charity Tax year 6 April 2008 to 5 April Your name 5 Please enter the charity code you can get this from or phone us G 6 If you want Gift Aid to apply to the payment, put X in the box. The charity will receive basic rate Income Tax on 2 Your unique taxpayer reference (UTR) from page TR 1 of your gift your Tax Return 7 If we can provide the charity with your name and 3 If you would like all of your repayment to go to a charity, address, when we notify them of your donation, put 'X' in the box put 'X' in the box 4 If you only want some of your repayment to go to charity, enter the maximum amount we can send Declaration Please sign and date this declaration. I confirm that I will pay at least as much Income or Capital Gains Tax for as the tax to be repaid to my nominated charity. Signature Date DD MM YYYY SA100 Charity 2009 Page 2 HMRC 12/08 net

9 Additional information Tax year 6 April 2008 to 5 April 2009 These pages: are for less common types of income, deductions and tax reliefs, and for other information if completed, are to be sent back with your Tax Return (but we do not want these pages back if you have made no entries on them, please). If you think you need to complete them, go to or ring and ask us for the Additional information notes. Other UK income Interest from gilt-edged and other UK securities, deeply discounted securities and accrued income profits 1 Gilt etc. interest after tax taken off 3 Gross amount before tax 2 Tax taken off Life insurance gains 4 UK life insurance policy etc. gains on which tax was 8 UK life insurance policy etc. gains from voided ISAs treated as paid the amount of the gain 9 Number of years the policy was held 5 Number of years the policy has been held or since the last gain whichever is less 10 Tax taken off box 8 6 UK life insurance policy etc. gains where no tax was treated as paid the amount of the gain 11 Deficiency relief 7 Number of years the policy has been held or since the last gain whichever is less Stock dividends, non-qualifying distributions and loans written off 12 Stock dividends the appropriate amount in cash/cash 13 Non-qualifying distributions and close company loans equivalent of the share capital without any tax written off or released Business receipts taxed as income of an earlier year 14 The amount of post-cessation or other business receipts 15 Tax year income to be taxed, for example YYYY YY SA Tax Return: Additional information: Page Ai 1 HMRC 12/08 net

10 Share schemes and employment lump sums, compensation and deductions 1 Share schemes the taxable amount excluding amounts 8 Exemptions for amounts entered in box 4 included on your P60 or P45 9 Compensation and lump sum 30,000 exemption see 2 Tax taken off box 1 page AiN 28 of the notes 3 Taxable lump sums excluding redundancy and 10 Disability and foreign service deduction compensation for loss of your job see notes starting on page AiN 28 and Working Sheet Seafarers' Earnings Deduction the total amount (and give the names of the ships in the Additional information box 4 Lump sums or benefits received from an on page Ai 4) Employer Financed Retirement Benefits Scheme excluding pensions 12 Foreign earnings not taxable in the UK 5 Redundancy and other lump sums and compensation payments 13 Foreign tax for which tax credit relief not claimed 6 Tax taken off boxes 3 to 5 14 Exempt employers contributions to an overseas pension scheme 7 If you have left box 6 blank because the tax is included in box 2 on the Employment page, put 'X' in the box Other tax reliefs 1 Subscriptions for Venture Capital Trust shares the amount 6 Post-cessation expenses and certain other losses on which relief is claimed 7 Maintenance payments (max 2,540) only if you or your 2 Subscriptions for shares under the Enterprise Investment former spouse or civil partner were born before 6 April 1935 Scheme the amount on which relief is claimed (and provide more information on page Ai 4) 8 Payments to a trade union etc. for death benefits half the amount paid (max 100) 3 Community Investment Tax Relief the amount on which relief is claimed 9 Relief claimed for employer's compulsory widow's, widower's or orphan's benefit scheme (max 20) 4 Annuities and annual payments made Relief claimed on a qualifying distribution on the 5 Qualifying loan interest payable in the year redemption of bonus shares or securities Tax Return: Additional information: Page Ai 2

11 Age related married couple's allowance If you are the husband (marriages up to 5 December 2005), or the spouse or civil partner, with the higher income (marriages and civil partnerships on or after 5 December 2005) you should complete box 1 and, where appropriate, boxes 2 to 5 and box 9. If you want to claim or transfer surplus allowances complete box 10 or box 11 as well. If you are the wife (marriages up to 5 December 2005), or the spouse or civil partner, with the lower income (marriages and civil partnerships on or after 5 December 2005) please read the notes on page AiN 36. These notes will help you fill in boxes 6 to 11. If you, or your spouse or civil partner, were born before 6 April 1935, complete the relevant boxes 1 Your spouse s or civil partner's full name 6 If you have already agreed that half of the minimum allowance is to be given to you, put 'X' in the box 7 If you have already agreed that all of the minimum 2 Their date of birth if older than you (and at least one allowance is to be given to you, put 'X' in the box of you was born before 6 April 1935) DD MM YYYY 8 Your spouse s or civil partner's full name 3 If you have already agreed that half the minimum allowance is to go to your spouse or civil partner, put 'X' in the box 9 If you were married or formed a civil partnership after 4 If you have already agreed that all of the minimum 5 April 2008, enter the date of marriage or allowance is to go to your spouse or civil partner, put 'X' civil partnership DD MM YYYY in the box 10 If you want to have your spouse s or civil partner's surplus 5 If, in the year to 5 April 2009, you lived with any previous allowance, put 'X' in the box spouse or civil partner, enter their date of birth 11 If you want your spouse or civil partner to have your surplus allowance, put 'X' in the box Other information Income Tax losses Other income losses Trading losses 1 Earlier years' losses which can be set against certain 3 Relief now for trading, or certain capital, losses other income in Tax year for which you are claiming relief in box 3, 2 Total unused losses carried forward for example YYYY YY Tax Return: Additional information: Page Ai 3

12 Pension savings tax charges and taxable lump sums from overseas pension schemes 5 Value of pension benefits in excess of your Available 10 Amount of unauthorised payment from a pension scheme, Lifetime Allowance, taken by you as a lump sum subject to Surcharge 6 Value of pension benefits in excess of your Available 11 Foreign tax paid on an unauthorised payment Lifetime Allowance, not taken as a lump sum (in sterling) 7 Lifetime Allowance tax paid by your pension scheme 12 Taxable short service refund of contributions (overseas 8 Amount saved towards your pension, in the period covered pension schemes only) by this Tax Return, in excess of the Annual Allowance 13 Taxable lump sum death benefit payment (overseas 9 Amount of unauthorised payment from a pension scheme, pension schemes only) not subject to Surcharge 14 Foreign tax paid (in sterling) on boxes 12 and 13 Tax avoidance schemes 15 The scheme reference number 16 The tax year in which the expected advantage arises, for example , YYYY YY Additional information 17 Please give any additional information in this space Personal details 18 Your name 19 Your unique taxpayer reference (UTR) Tax Return: Additional information: Page Ai 4

13 Employment Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Complete an Employment page for each employment or directorship 1 Pay from this employment the total from your P45 or P60 5 Your employer's name before tax was taken off 2 UK tax taken off pay in box 1 6 If you were a company director, put 'X' in the box 3 Tips and other payments not on your P60 read page EN 3 of the notes 7 And, if the company was a close company, put 'X' in the box read page EN 3 of the notes 4 PAYE tax reference of your employer (on your P45/P60) / 8 If you are a part-time teacher in England and Wales and are on the Repayment of Teachers' Loans Scheme for this employment, put 'X' in the box Benefits from your employment use your form P11D (or equivalent information) 9 Company cars and vans the total 'cash 13 Goods and other assets provided by your employer equivalent' amount the total value or amount 10 Fuel for company cars and vans the total 'cash 14 Accommodation provided by your employer the total equivalent' amount value or amount 11 Private medical and dental insurance the total 15 Other benefits (including interest-free and low interest 'cash equivalent' amount loans) the total 'cash equivalent' amount 12 Vouchers, credit cards and excess mileage allowance 16 Expenses payments received and balancing charges Employment expenses 17 Business travel and subsistence expenses 19 Professional fees and subscriptions 18 Fixed deductions for expenses 20 Other expenses and capital allowances SA Tax Return: Employment: Page E 1 HMRC 12/08 net

14 Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the Additional information pages enclosed in the Tax Return pack Second employment Complete an Employment page for each employment or directorship 1 Pay from this employment the total from your P45 or P60 5 Your employer's name before tax was taken off 2 Tax taken off pay in box 1 6 If you were a company director, put 'X' in the box 3 Tips and other payments not on your P60 read page EN 3 of the notes 7 And, if the company was a close company, put 'X' in the box read page EN 3 of the notes 4 PAYE tax reference of your employer (on your P45/P60) / 8 If you are a part-time teacher in England and Wales and are on the Repayment of Teachers' Loans Scheme for this employment, put 'X' in the box Benefits from your employment use your form P11D (or equivalent information) 9 Company cars and vans the total 'cash 13 Goods and other assets provided by your employer equivalent' amount the total value or amount 10 Fuel for company cars and vans the total 'cash 14 Accommodation provided by your employer the total equivalent' amount value or amount 11 Private medical and dental insurance the total 15 Other benefits (including interest-free and low interest 'cash equivalent' amount loans) the total 'cash equivalent' amount 12 Vouchers, credit cards and excess mileage allowance 16 Expenses payments received and balancing charges Employment expenses 17 Business travel and subsistence expenses 19 Professional fees and subscriptions 18 Fixed deductions for expenses 20 Other expenses and capital allowances SA Tax Return: Employment: Page E 2

15 Ministers of religion Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Income as a minister of religion 1 Nature of your post or appointment 7 Excess mileage allowance and passenger payments 8 Round-sum expenses and rent allowances 2 Salary or stipend 9 Tax taken off box 8 3 Tax taken off box 2 10 Other income from your post or appointment including gifts, grants and balancing charges 4 Fees and offerings 11 Tax taken off box 10 5 Vicarage or manse expenses paid for you 12 Total income as a minister of religion (box Personal expenses paid for you, living boxes 4 to 8 + box 10) accommodation, vouchers and credit cards Benefits and expenses payments you receive as a minister of religion 13 Vicarage or manse services benefits received 16 Interest-free and low interest loans 14 Car provided for you the total 17 Expenses payments made to you 'cash equivalent' amount 18 Other benefits the total 'cash equivalent' amount 15 Fuel for car provided for you the total 'cash equivalent' amount 19 Total benefits and expenses (total of boxes 13 to 18) Taxable income etc. before expenses paid 20 Taxable income, benefits and expenses received read page MN 7 of the notes Employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the Additional information pages enclosed in the Tax Return pack SA102M 2009 Tax Return: Ministers of religion: Page MoR 1 HMRC 12/08 net

16 Expenses paid by you as a minister of religion 21 Travelling expenses and capital allowances 24 Secretarial assistance 22 Maintenance, repairs and insurance of vicarage or 25 Other expenses manse etc. 26 Total expenses paid (total of boxes 21 to 25) 23 Rent Service benefit cap calculation If your income, benefits and expenses payments received were at a rate of more than 8,500 for the year and you have made an entry in boxes 5 or 13, complete this section. 27 Gross income (box 20 minus (box 5 + box 13)) 32 10% of net income in box back pay, received after 5 April Amount you paid toward service benefit received 29 Earlier years' back pay received during read page MN 10 of the notes 34 Payments made for you and service benefit received in respect of your vicarage or manse (box 5 + box 13) 30 Payments (excluding those deducted directly from pay before tax) to registered pension schemes or qualifying overseas pension schemes 35 Service benefit cap (box 33 + box 34 minus box 32) if this is a positive figure enter the amount; if a negative figure enter 0 31 Net income (box 27+ box 28 minus (box 26 + box 29 + box 30)) Other income as a minister of religion 36 Chaplaincy and other income as a minister 37 Tax taken off box 36 Taxable income etc. 38 Taxable income minus expenses (box 20 + box 36 minus 39 Total tax taken off (box 3 + box 9 + box 11 + box 37) (box 26 + box 35)) SA102M 2009 Tax Return: Ministers of religion: Page MoR 2

17 Parliament Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Income from office 1 Payments from P60 (or P45 or payslips) before tax was taken off 2 Tax taken off box 1 Benefits from your office 3 Travel, travel warrants and vouchers 6 Temporary Secretarial Allowance 4 Accommodation, excluding Additional Cost of Living Allowance 7 Financial Assistance Fund and other cash reimbursements 5 Incidental Expenses Provision non-capital items (for capital items see the notes) 8 9 All other benefits Balancing charges Office expenses paid out by you 10 Travel warrants 12 Office expenses 11 Secretarial and clerical, and research assistance 13 Other expenses and capital allowances Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack. SA102MP 2009 Page 1 HMRC 12/08 net

18 Any other information 14 Please give any other information in this space SA102MP 2009 Page 2

19 Northern Ireland Legislative Assembly Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Income from office 1 Payments from P60 (or P45 or payslips) before tax was taken off 2 Tax taken off box 1 Benefits from your office 3 4 Office Costs Allowance non-capital items (for capital items see the notes) Other cash reimbursements 5 6 All other benefits Balancing charges Office expenses paid out by you 7 Secretarial and clerical, and research assistance 9 Other expenses and capital allowances 8 Office expenses Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack. SA102MLA 2009 Tax Return: Northern Ireland Legislative Assembly: Page MLA 1 HMRC 12/08 net

20 Any other information 10 Please give any other information in this space SA102MLA 2009 Tax Return: Northern Ireland Legislative Assembly: Page MLA 2

21 Scottish Parliament Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Income from office 1 Payments from P60 (or P45 or payslips) before tax was taken off 2 Tax taken off box 1 Benefits from your office 3 4 Accommodation, excluding Overnight Subsistence Allowance Members Support Allowance and Support Fund employees and contingencies non-capital items (for capital items see the notes) Other cash reimbursements All other benefits Balancing charges Office expenses paid out by you 8 Secretarial and clerical, and research assistance 9 Other expenses and capital allowances Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack. SA102MSP 2009 Tax Return: Scottish Parliament: Page MSP 1 HMRC 12/08 net

22 Any other information 10 Please give any other information in this space SA102MSP 2009 Tax Return: Scottish Parliament: Page MSP 2

23 The National Assembly for Wales Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Income from office 1 Payments from P60 (or P45 or payslips) before tax was taken off 2 Tax taken off box 1 Benefits from your office 3 Family travel costs 7 Other cash reimbursements 4 5 Accommodation, excluding Additional Cost of Living Allowance Office Costs Allowance non-capital items (for capital items see the notes) 8 9 All other benefits Balancing charges 6 Group Support Allowance non-capital items (for capital items see the notes) Office expenses paid out by you 10 Family travel costs 12 Office expenses 11 Secretarial and clerical, and research assistance 13 Other expenses and capital allowances Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack. SA102WAM 2009 Tax Return: The National Assembly for Wales: Page WAM 1 HMRC 12/08 net

24 Any other information 14 Please give any other information in this space SA102WAM 2009 Tax Return: The National Assembly for Wales: Page WAM 2

25 Self-employment (full) Tax year 6 April 2008 to 5 April 2009 Read page SEFN 1 of the notes to check if you should use this page or the Self-employment (short) page. Your name Your unique taxpayer reference (UTR) Business details 1 Business name unless it is in your own name 5 If the details in boxes 1, 2, 3 or 4 have changed in the last 12 months put 'X' in the box and give details in the 'Any other information' box 2 Description of business 6 If your business started after 5 April 2008, enter the start date DD MM YYYY 7 If your business ceased after 5 April 2008 but before 6 April 2009, enter the final date of trading 3 First line of your business address unless you work from home 8 Date your books or accounts start the beginning of your accounting period 4 Postcode of your business address 9 Date your books or accounts are made up to or the end of your accounting period read page SEFN 3 of the notes if you have filled in box 6 or 7 Other information 10 If your accounting date has changed permanently, 12 If special arrangements apply, put 'X' in the box read put 'X' in the box page SEFN 4 of the notes 11 If your accounting date has changed more than once 13 If you provided the information about your since 2003, put 'X' in the box profit on last year's Tax Return, put 'X' in the box read page SEFN 4 of the notes Business income 14 Your turnover the takings, fees, sales or money earned 15 Any other business income not included in box 14 by your business excluding Business Start-up Allowance SA103F 2009 Tax Return: Self-employment (full): Page SEF 1 HMRC 12/08 net

26 Business expenses Read pages SEFN 7 to SEFN 9 of the notes to see what expenses are allowable for tax purposes. Total expenses If your annual turnover was below 30,000 you may just put your total expenses in box 30 Disallowable expenses Use this column if the figures in boxes 16 to 29 include disallowable amounts 16 Cost of goods bought for re-sale or goods used Construction industry payments to subcontractors Wages, salaries and other staff costs Car, van and travel expenses Rent, rates, power and insurance costs Repairs and renewals of property and equipment Phone, fax, stationery and other office costs Advertising and business entertainment costs Interest on bank and other loans Bank, credit card and other financial charges Irrecoverable debts written off Accountancy, legal and other professional fees Depreciation and loss/profit on sale of assets Other business expenses Total expenses in boxes 16 to Total disallowable expenses in boxes 31 to 44 SA103F 2009 Tax Return: Self-employment (full): Page SEF 2

27 Net profit or loss 46 Net profit if your business income is more than your 47 Or, net loss if your expenses exceed your business expenses (if box 14 + box 15 minus box 30 is positive) income (if box 30 minus (box 14 + box 15) is positive) Tax allowances for vehicles and equipment (capital allowances) There are 'capital' tax allowances for vehicles, equipment and certain buildings used in your business (you should not have included the cost of these in your business expenses). Read pages SEFN 10 to SEFN 15 of the notes and use the example and Working Sheets to work out your capital allowances. 48 Annual Investment Allowance 54 Enhanced 100% and other capital allowances read 49 Annual allowances at 20% on cars costing 12,000 or less, page SEFN 12 of the notes and equipment 55 Allowances on sale or cessation of business use (where 50 Annual allowances at 10% you have disposed of assets for less than their tax value) 51 Restricted annual allowances for cars costing more 56 Total allowances (total of boxes 48 to 55) than 12, Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance has been claimed) 52 Agricultural or Industrial Buildings Allowance 58 Balancing charge on sales of other assets or on the 53 Business Premises Renovation Allowance (Assisted Areas only) read page SEFN 12 of the notes cessation of business use (where you have disposed of assets for more than their tax value) Calculating your taxable profit or loss You may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit or your loss for tax purposes. Read pages SEFN 15 and SEFN 16 of the notes and fill in the boxes below that apply. 59 Goods and services for your own use read page SEFN Total deductions from net profit or additions to of the notes net loss (box 56 + box 61) 60 Total additions to net profit or deductions from net loss 63 Net business profit for tax purposes (if box 46 + box 60 (box 45 + box 57 + box 58 + box 59) minus (box 47 + box 62) is positive) 61 Income, receipts and other profits included in business 64 Net business loss for tax purposes (if box 47 + box 62 income or expenses but not taxable as business profits minus (box 46 + box 60) is positive) SA103F 2009 Tax Return: Self-employment (full): Page SEF 3

28 Calculating your taxable profit or loss (continued) If you start or finish self-employment and your accounting period is not the same as your basis period (or there are overlaps or gaps in your basis periods), or in certain situations or trades or professions, you may need to make further tax adjustments read pages SEFN 16 and SEFN 17 of the notes. 65 Date your basis period began DD MM YYYY 71 Averaging adjustment (only for farmers, market gardeners and creators of literary or artistic works) if the adjustment needs to be taken off the profit figure put a 66 Date your basis period ended minus sign ( ) in the box 67 If your basis period is not the same as your accounting period, enter the adjustment needed to arrive at the profit or loss for the basis period if the adjustment needs to be taken off the profit figure put a minus 72 Adjusted profit for (see Working Sheet on page SEFN 18) if a loss, enter it in box 76 sign ( ) in the box 73 Loss brought forward from earlier years set-off against this year s profits up to the amount in box 63 or box 72 whichever is greater 68 Overlap relief used this year read page SEFN 17 of the notes 74 Any other business income not included in boxes 14, Overlap profit carried forward or 59 for example, Business Start-up Allowance 70 Adjustment for change of accounting practice read page SEFN 17 of the notes 75 Total taxable profits from this business (box 72 minus box 73 + box 74 or use the Working Sheet on page SEFN 18) Losses If you have made a net loss for tax purposes (in box 64), or if you have losses from previous years, read page SEFN 19 of the notes and fill in boxes 76 to 79 as appropriate. 76 Adjusted loss for (see Working Sheet on 78 Loss to be carried back to previous year(s) and set-off page SEFN 18) against income (or capital gains) 77 Loss from this tax year set-off against other income 79 Total loss to carry forward after all other set-offs for including unused losses brought forward CIS deductions and tax taken off 80 Deductions on payment and deduction statements from 81 Other tax taken off trading income contractors construction industry subcontractors only SA103F 2009 Tax Return: Self-employment (full): Page SEF 4

29 Balance Sheet If your business accounts include a Balance Sheet showing the assets, liabilities and capital of the business, fill in the relevant boxes below. If you do not have a Balance Sheet, go to box 99. Assets Liabilities 82 Equipment, machinery and vehicles 90 Trade creditors 83 Other fixed assets 91 Loans and overdrawn bank account balances 84 Stock and work in progress 92 Other liabilities and accruals 85 Trade debtors 93 Net business assets Net business assets (box 89 minus (boxes 90 to 92)) 86 Bank/building society balances Capital account 87 Cash in hand 94 Balance at start of period 88 Other current assets and prepayments 95 Net profit or loss (box 46 or box 47) 89 Total assets (total of boxes 82 to 88) 96 Capital introduced 97 Drawings 98 Balance at end of period Class 4 National Insurance contributions (NICs) If your self-employed profits are more than 5,435, you must pay Class 4 NICs (unless you are exempt or your contributions have been deferred) read page SEFN 20 of the notes. 99 If you are exempt from paying Class 4 NICs, put 'X' in the 101 Adjustment to profits chargeable to Class 4 NICs read box read page SEFN 20 of the notes the notes on page SEFN If you have been given a Class 4 NICs deferment certificate, put 'X' in the box read page SEFN 20 of the notes SA103F 2009 Tax Return: Self-employment (full): Page SEF 5

30 Any other information 102 Please give any other information in this space SA103F 2009 Tax Return: Self-employment (full): Page SEF 6

31 Self-employment (short) Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Read page SESN 1 of the notes to check if you should use this page or the Self-employment (full) page. Business details 1 Description of business 4 If you are a foster carer or adult placement carer, put X in the box read page SESN 2 of the notes 5 If your business started after 5 April 2008, enter the start date DD MM YYYY 2 Postcode of your business address 6 If your business ceased before 6 April 2009, enter the final date of trading 3 If your business name, description, address or postcode have changed in the last 12 months, put X in the box and give details in the Any other information box of your Tax Return 7 Date your books or accounts are made up to read page SESN 2 of the notes Business income if your annual business turnover was below 67,000 8 Your turnover the takings, fees, sales or money earned 9 Any other business income not included in box 8 by your business excluding Business Start-up allowance Allowable business expenses If your annual turnover was below 30,000 you may just put your total expenses in box 19, rather than filling in the whole section. 10 Costs of goods bought for re-sale or goods used 15 Accountancy, legal and other professional fees 11 Car, van and travel expenses after private 16 Interest and bank and credit card etc. financial charges use proportion 17 Telephone, fax, stationery and other office costs 12 Wages, salaries and other staff costs 18 Other allowable business expenses client entertaining 13 Rent, rates, power and insurance costs costs are not an allowable expense 14 Repairs and renewals of property and equipment 19 Total allowable expenses total of boxes 10 to 18 SA103S 2009 Tax Return: Self-employment (short): Page SES 1 HMRC 12/08 net

32 Net profit or loss 20 Net profit if your business income is more than your 21 Or, net loss if your expenses exceed your business income expenses (if box 8 + box 9 minus box 19 is positive) (if box 19 minus (box 8 + box 9) is positive) Tax allowances for vehicles and equipment (capital allowances) There are 'capital' tax allowances for vehicles and equipment used in your business (you should not have included the cost of these in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work out your capital allowances. 22 Annual Investment Allowance 24 Other capital allowances 23 Allowance for small balance of unrelieved expenditure 25 Total balancing charges where you have disposed of items for more than their value Calculating your taxable profits Your taxable profit may not be the same as your net profit. Read page SESN 9 of the notes to see if you need to make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year. 26 Goods or services for your own use read page SESN 9 of 28 Loss brought forward from earlier years set-off against the notes this year s profits up to the amount in box Net business profit for tax purposes (if box 20 + box Any other business income not included in boxes 8 or 9 box 26 minus (boxes 21 to 24) is positive) for example, Business Start-up Allowance Total taxable profits or net business loss 30 Total taxable profits from this business (if box 27 + box Net business loss for tax purposes (if boxes 21 to 24 minus box 28 is positive) minus (box 20 + box 25 + box 26) is positive) Losses, Class 4 NICs and CIS deductions If you have made a loss for tax purposes (box 31), read page SESN 10 of the notes and fill in boxes 32 to 34 as appropriate 32 Loss from this tax year set-off against other income 35 If you are exempt from paying Class 4 NICs, put 'X' in the for box read page SESN 10 of the notes 33 Loss to be carried back to previous year(s) and set-off 36 If you have been given a Class 4 NICs deferment against income (or capital gains) certificate, put 'X' in the box read page SESN 10 of the notes 34 Total loss to carry forward after all other set-offs including unused losses brought forward 37 Deductions on payment and deduction statements from contractors construction industry subcontractors only SA103S 2009 Tax Return: Self-employment (short): Page SES 2

33 Lloyd s underwriters Tax year 6 April 2008 to 5 April 2009 If your final syndicate results were declared and your Lloyd s deposit was released before 1 January 2007, do not complete these pages. Please read page LUN 1 of the notes for more information Your name Your unique taxpayer reference (UTR) Income from personal funds at Lloyd s UK interest (year ended 31 December 2008) Please read pages LUN 1 to 3 of the notes before filling in this section UK interest which has not been taxed UK interest which has been taxed already 1 Interest on gilts and from UK banks or building societies 3 Interest from UK banks, building societies, unit trusts etc. the amount received and any other income from UK savings and investments Accrued Income Scheme and deeply discounted securities 4 after tax taken off Tax taken off 2 Profits from Accrued Income Scheme and deeply discounted securities - see notes 5 Total UK interest and tax taken off (total of boxes 1 to 4) Income from personal funds at Lloyd s UK dividends (year ended 31 December 2008) Please read pages LUN 4 and 5 of the notes before filling in this section 6 Stock dividends from UK companies the amount of 10 Other dividends and qualifying distributions from UK dividend received companies the amount received (Property Income 7 Notional tax credit on stock dividends from UK companies Dividends (PIDs) go in box 3 above) 11 Tax credits on all other dividends and qualifying distributions from UK companies 8 Non-qualifying distributions the amount received 12 Total UK company dividends and distributions 9 Notional tax credit on non-qualifying distributions (total of boxes 6 to 11 excluding box 9) SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 1 HMRC 12/08 net

34 Foreign sources income from assets in personal funds at Lloyd s (year ended 31 December 2008) Please read pages LUN 5 and 6 of the notes before filling in this section Non-UK interest and other foreign source income Non-UK dividends 13 Net amount received 16 Amount received including dividend tax credit see notes 14 Amount of foreign tax taken off 17 Amount of foreign tax taken off 15 Amount of UK tax taken off 18 Amount of UK tax taken off 19 Total non-uk income (total of boxes 13 to 18) 20 Amount included in box 16 that does not qualify for UK tax credit see notes Other Lloyd s receipts Please read pages LUN 6 and 7 of the notes before filling in this section 21 Aggregate syndicate profits 25 Compensation receipts 22 Syndicate foreign tax 26 Repayments of foreign tax previously allowed 23 Net withdrawal/release from Special Reserve Fund by deduction 24 Stop loss recoveries 27 Other Lloyd s non-syndicate income 28 Total of other Lloyd s receipts (total of boxes 21 to 27) Total Lloyd s income 29 Total Lloyd s income (box 5 + box 12 + box 19 + box 28) Foreign tax repayments 30 If you have received a repayment of foreign tax on which foreign tax credit relief was given enter the amount below and, if you are calculating your tax, copy this figure to box 13 on the Tax Calculation Summary page SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 2

35 Lloyd s losses and expenses Please read pages LUN 8 to 10 of the notes before filling in this section 31 Aggregate syndicate losses 37 Lloyd s Member s Associations expenses paid 32 Net transfer to Special Reserve Fund 38 Member s Agent profit commission and salaries 33 Stop loss premiums paid 39 Fees for bank guarantees/letters of credit 34 Personal Quota Share and Exeat premiums paid 40 Accountancy fees 35 Estate Protection Plan premiums paid 41 Other Lloyd s expenses 36 Interest paid on loans to fund underwriting 42 Total losses and expenses (total of boxes 31 to 41) Total incomings and outgoings Compare your total Lloyd s income in box 29 with your total losses and expenses in box 42. If the amount in box 42 is less than the amount in box 29, you have made a profit. If the amount in box 42 is more than the amount in box 29, you have made a loss. Enter the amount of the profit in box 43, or the amount of the loss in box Amount of profit (if box 29 minus box 42 is a 44 Amount of loss (if box 29 minus box 42 is a positive amount) negative amount) Lloyd s foreign tax Please read page LUN 10 of the notes before filling in this section 45 Foreign tax on personal fund income (box 14 + box 17) 48 Syndicate foreign tax (from box 22) 46 US income tax paid 49 Additional payments of foreign tax 47 Canadian tax paid 50 Total foreign tax (total of boxes 45 to 49) SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 3

36 Calculating Lloyd s taxable profits or allowable losses If you made a profit fill in boxes 51 to 54 If you made a loss fill in boxes 55 to Profit from box Loss from box Foreign tax claimed as a deduction only if tax credit relief 56 Foreign tax claimed as a deduction from box 50 has not been claimed on the Foreign pages 57 Loss for the year (box 55 + box 56) 53 Lloyd's losses brought forward from earlier years used against this year s profits copy this amount to box 62 below 58 Loss set-off against other income for Total taxable profits from Lloyd's (box 51 minus (box 52 + box 53)) 59 Loss carried back to set against earlier years 60 Unused loss available to carry forward after all other set offs Lloyd s losses reconciliation 61 Losses brought forward from earlier years 63 Unused loss from from box Losses brought forward used against this year s profits 64 Total loss available to carry forward the amount from box 53 (box 61 minus box 62 or box 61 + box 63) Class 4 National Insurance contributions (NICs) 65 If you are exempt from paying Class 4 NICs, put X in the 67 Adjustment to profits chargeable to Class 4 NICs box read page LUN 12 of the notes 66 If you have been given a Class 4 NICs deferment certificate, put 'X' in the box read page LUN 12 of the notes Any other information 68 Please give any other information in this space SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 4

37 Partnership (full) Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Complete a Partnership page for each partnership of which you were a member and for each partnership business Partnership details 1 Partnership reference number 3 If you became a partner after 5 April 2008, enter the date you joined the partnership DD MM YYYY 2 Description of partnership trade or profession 4 If you left the partnership after 5 April 2008 and before 6 April 2009, enter the date you left Your share of the partnership's trading or professional profits If you need help, look up the box numbers in the notes. If you want to enter a loss, or an adjustment needs to be taken off, put a minus sign ( ) in the box next to the sign. 5 Date your basis period began 12 Overlap relief used this year 6 Date your basis period ended 13 Overlap profit carried forward 7 Your share of the partnership's profit or loss from box Adjusted profit for (see Working Sheet on or 12 on the Partnership Statement page FPN 5) if this is a loss put '0' in this box and 8 If your basis period is not the same as the partnership's enter the amount of the loss in box 19 accounting period, enter the adjustment needed to arrive at 15 Losses brought forward from earlier years set-off against the profit or loss for your basis period this year's profit (up to the amount in box 14) 9 Adjustment for change of accounting practice from 16 Taxable profits after losses brought forward (box 14 box 11A on the Partnership Statement minus box 15) 10 Averaging adjustment only for farmers, market gardeners 17 Any other business income not included in the and creators of literary or artistic works partnership accounts 11 Foreign tax claimed as a deduction only if foreign tax 18 Your share of the total taxable profits from the credit relief has not been claimed on Foreign pages partnership s business for (box 16 + box 17) SA104F 2009 Tax Return: Partnership (full): Page FP 1 HMRC12/08 net

38 Your share of the partnership's trading or professional losses 19 Adjusted loss for (see Working Sheet on page 21 Loss to be carried back to previous year(s) and set-off FPN 5 and 6 of the notes) against income (or capital gains) 20 Loss from this tax year set-off against other income 22 Total loss to carry forward after all other set-offs for including unused losses brought forward Class 4 National Insurance contributions (NICs) 23 If you are exempt from Class 4 NICs, put 'X' in the box 25 Adjustment to profits chargeable to Class 4 NICs see the notes on page FPN 7 24 If you have been given a Class 4 NICs deferment certificate, put 'X' in the box read page FPN 7 of the notes Your share of the partnership's untaxed income If your basis period is not the same as the partnership's accounting period, you will need to make an adjustment to arrive at the income, profit or loss for your basis period read page FPN 8 of the notes to see how to work this out Untaxed savings income 26 Share of UK untaxed savings income from box 13 on the 30 Adjustment to income in box 29 for basis period Partnership Statement 31 Total foreign tax taken off only if foreign tax credit relief 27 Adjustment to income in box 26 for basis period is not being claimed on Foreign pages 28 Adjusted UK savings income for basis period 32 Adjusted foreign savings income for basis period (box 26 + box 27) (box 29 + box 30 minus box 31) 29 Share of foreign untaxed savings income from box 14 on 33 Total untaxed savings income taxable at 20% the Partnership Statement (box 28 + box 32) Income from UK property 34 Share of profit or loss for from UK property 37 Loss for this year set-off against other income for from box 19 on the Partnership Statement 38 Loss to be carried forward after any set-offs including 35 Adjustment to profit or loss for basis period unused losses brought forward 36 Losses brought forward from earlier years set-off against 39 Taxable profit after adjustment and losses (if box 34 + profits (up to the amount in (box 34 + box 35)) box 35 minus box 36 is positive or zero) SA104F 2009 Tax Return: Partnership (full): Page FP 2

39 Loss on furnished holiday lettings 40 Share of furnished holiday lettings loss for Loss to be carried back to earlier year(s) from box 20 on the Partnership Statement 43 Loss to set-off against other property income (up to the 41 Loss set-off against other income for amount in box 39) Other untaxed UK income 44 Share of other untaxed UK income from box 15 on the 48 Share of loss for from other untaxed UK income Partnership Statement from box 16 on the Partnership Statement 45 Adjustment to income in box 44 for basis period 49 Adjustment to loss in box 48 for basis period 46 Losses brought forward from earlier years set-off against 50 Total loss to carry forward after all other set-offs income (up to the amount in (box 44 + box 45)) including unused losses brought forward 47 Taxable profit (box 44 + box 45 minus box 46) Income from offshore funds 51 Share of income from offshore funds from box 18 on the 53 Total foreign tax taken off only if foreign tax credit relief Partnership Statement is not being claimed on Foreign pages 52 Adjustment to income in box 51 for basis period 54 Taxable income after adjustments for basis period and foreign tax (box 51 + box 52 minus box 53) Other untaxed foreign income 55 Share of other untaxed foreign income from box 17 on 59 Taxable profit (box 55 + box 56 minus (box 57 + box 58)) the Partnership Statement 60 Share of loss for from other untaxed foreign 56 Adjustment to income in box 55 for basis period income from box 21 on the Partnership Statement 57 Losses brought forward from earlier years set-off against 61 Adjustment to loss in box 60 for basis period income (up to the amount in (box 55 + box 56)) 62 Total loss to carry forward after all other set-offs 58 Total foreign tax taken off only if foreign tax credit relief including unused losses brought forward is not being claimed on Foreign pages SA104F 2009 Tax Return: Partnership (full): Page FP 3

40 Total untaxed income 63 Untaxed income (other than savings income) 65 Overlap profit carried forward (overlap profit brought (box 39 + box 47 + box 54 + box 59 minus box 43) forward minus any relief used this year (box 64)) 64 Overlap relief used this year read pages FPN 12 and 66 Share of total untaxed income (other than savings income) 13 of the notes (box 63 minus box 64) Your share of the partnership's taxed income 67 Share of taxed income taxable at 10% from boxes 14A 71 Total foreign tax taken off only if foreign tax credit relief and 22A on the Partnership Statement is not being claimed on Foreign pages 68 Total foreign tax taken off only if foreign tax credit relief 72 Taxed income taxable at 20% (box 70 minus box 71) is not being claimed on Foreign pages 73 Share of other taxed income from box 23 on the 69 Taxed income taxable at 10% (box 67 minus box 68) Partnership Statement 70 Share of taxed income taxable at 20% from box 22 on the 74 Total foreign tax taken off only if foreign tax credit relief Partnership Statement is not being claimed on Foreign pages Your share of the partnership's total taxed and untaxed income 75 Share of total taxed and untaxed income other than that taxable at 10% and 20% (box 18 + box 66 + box 73 minus box 74) Your share of the partnership's tax paid and deductions 76 Share of Income Tax taken off partnership income from 79 Share of tax credits from box 26 on the box 25 on the Partnership Statement Partnership Statement 77 Your share of CIS deductions made by contractors from 80 Share of total tax taken off (boxes 76 to 79) box 24 on the Partnership Statement 81 Share of notional Income Tax from box 27 on the 78 Share of any tax taken off trading income (not contractor Partnership Statement deductions) from box 24A on the Partnership Statement SA104F 2009 Tax Return: Partnership (full): Page FP 4

41 Partnership (short) Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Complete a Partnership page for each partnership of which you were a member and for each business Partnership details 1 Partnership reference number 3 If you became a partner after 5 April 2008, enter the date you joined the partnership DD MM YYYY 2 Description of partnership trade or profession 4 If you left the partnership after 5 April 2008 and before 6 April 2009, enter the date you left Your share of the partnership's trading or professional profits If you need help, look up the box numbers in the notes. If you want to enter a loss, or an adjustment needs to be taken off, put a minus sign ( ) in the box next to the sign. 5 Date your basis period began 12 Overlap relief used this year 6 Date your basis period ended 13 Overlap profit carried forward 7 Your share of the partnership's profit or loss from box Adjusted profit for see the Working Sheet on or 12 on the Partnership Statement page SPN 5 8 If your basis period is not the same as the partnership's 15 Losses brought forward from earlier years set-off against accounting period, enter the adjustment needed to arrive at this year's profit (up to the amount in box 14) the profit or loss for your basis period 16 Taxable profits after losses brought forward (box 14 minus 9 Adjustment for change of accounting practice from box 15) box 11A on the Partnership Statement 17 Any other business income not included in the 10 Averaging adjustment only for farmers, market gardeners partnership accounts and creators of literary or artistic works 18 Your share of total taxable profits from the partnership s 11 Foreign tax claimed as a deduction only if foreign tax business for (box 16 + box 17) credit relief has not been claimed on Foreign pages SA104S 2009 Tax Return: Partnership (short): Page SP 1 HMRC12/08 net

42 Your share of the partnership's trading or professional losses 19 Adjusted loss for (from box C of the Working Sheet 21 Loss to be carried back to previous year(s) and set-off on page SPN 5 of the notes) if this is a negative against income (or capital gains) 20 Loss from this tax year set-off against other income 22 Total loss to carry forward after all other set-offs for including unused losses brought forward Class 4 National Insurance contributions (NICs) 23 If you are exempt from paying Class 4 NICs, put 'X' in the 25 Adjustment to profits chargeable to Class 4 NICs read box read page SPN 6 of the notes page SPN 7 of the notes 24 If you have been given a Class 4 NICs deferment certificate, put 'X' in the box read page SPN 6 of the notes Your share of the partnership taxed interest etc. 26 Your share of taxed interest etc. from box 22 on the Partnership Statement Your share of the partnership tax paid and deductions 27 Your share of Income Tax taken off partnership income 29 Your share of any tax taken off trading income (not from box 25 on the Partnership Statement contractor deductions) from box 24A on the 28 Your share of CIS deductions made by contractors from Partnership Statement box 24 on the Partnership Statement Any other information 30 Please give any other information in this space SA104S 2009 Tax Return: Partnership (short): Page SP 2

43 UK property Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) UK property details 1 Number of properties rented out 3 If you have any income from property let jointly, put 'X' in the box 2 If all property income ceased in and you do not expect to receive such income in , 4 If you are claiming Rent a Room relief and your rents are put 'X' in the box 4,250 or less (or 2,125 if let jointly), put 'X' in the box Furnished holiday lettings Please read pages UKPN 2 to 5 of the notes if you have furnished holiday lettings 5 Income the amount of rent and any income for 10 Private use adjustment if expenses include any amounts services provided to tenants for non-business purposes 6 Rent paid, repairs, insurance and costs of services provided 11 Balancing charges read page UKPN 4 of the notes the total amount 12 Capital allowances read page UKPN 5 of the notes 7 Loan interest and other financial costs 13 Profit for the year (if the amount in box 5 + box 10 + box 8 Legal, management and other professional fees 11 minus (boxes 6 to 9 + box 12) is positive) 9 Other allowable property expenses Furnished holiday lettings losses Please read pages UKPN 5 and 6 of the notes before filling in boxes 15 to Loss for the year (if boxes 6 to 9 + box 12 minus (box Loss set-off against total income box 10 + box 11) is positive) 17 Loss carried back to earlier years 15 Loss set-off against other income from property SA Tax Return: UK property: Page UKP 1 HMRC 12/08 net

44 Property income Do not include Real Estate Investment Trust or Property Authorised Investment Funds dividends/distributions here. 18 Total rents and other income from property (including any 20 Premiums for the grant of a lease from box E on the furnished holiday lettings profits in box 13) Working Sheet on page UKPN 7 of the notes. 19 Tax taken off any income in box Reverse premiums and inducements Property expenses 22 Rent, rates, insurance, ground rents etc. 25 Legal, management and other professional fees 23 Property repairs, maintenance and renewals 26 Costs of services provided, including wages 24 Loan interest and other financial costs 27 Other allowable property expenses Calculating your taxable profit or loss 28 Private use adjustment read page UKPN 9 of the notes 35 Rent a Room exempt amount 29 Balancing charges read page UKPN 9 of the notes 36 Adjusted profit for the year from box O on the Working Sheet on page UKPN Annual Investment Allowance 37 Loss brought forward used against this year s profits 31 Business Premises Renovation Allowance (Assisted Areas only) read page UKPN 9 and UKPN 10 of the notes 38 Taxable profit for the year (box 36 minus box 37) 32 All other capital allowances 39 Adjusted loss for the year from box O on the Working Sheet on page UKPN Landlord's Energy Saving Allowance 40 Loss set-off against total income this will be unusual. See notes on page UKPN % wear and tear allowance for furnished residential accommodation only 41 Loss to carry forward to following year, including unused losses brought forward Tax Return: UK property: Page UKP 2

45 Foreign Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Filling in the Foreign pages The Foreign notes explain how to give details of your foreign income and gains on these pages. If you need more help please contact us or go to Page F 1 covers unremittable income and the claim to Pages F 4 and F 5 are for foreign property income. foreign tax credit relief. Page F 6 is for claiming foreign tax credit relief on income Pages F 2 and F 3 are for foreign savings income such as and capital gains included elsewhere on your Tax Return; interest, dividends, pensions and social security benefits and for entering other overseas income, gains from offshore and income received by a person abroad. funds and gains on foreign life insurance policies. Unremittable income 1 If you were unable to transfer any of your overseas income to the UK, put 'X' in the box - read page FN 3 of the notes and give details in the Any other information box on your Tax Return or on a separate schedule Foreign tax credit relief If foreign tax was taken off your foreign income you may be able to claim foreign tax credit relief. Read pages FN 3 and FN 4 of the notes to see if you can claim the relief and how you should make the claim. If you are calculating your tax bill you may also want to calculate your foreign tax credit relief. If you do, use the Working Sheet provided in Help Sheet 263 Calculating foreign tax credit relief on income and fill in box 2. 2 If you are calculating your tax, enter the total foreign tax credit relief on your income SA Tax Return: Foreign pages: Page F 1 HMRC 12/08 net

46 Income from overseas sources If you have income from overseas savings, foreign dividends, overseas pensions or benefits, or income, dividends received by an overseas income or country. The country or territory codes are on pages FN 17 to FN 20 of the notes. If there are not enough rows, attach a A Country or territory code Interest and other income from overseas savings B Amount of income arising or received before any tax taken off C Foreign tax taken off or paid Dividends from foreign companies Overseas pensions, social security benefits and royalties etc. read the notes on page FN 8 and FN 9 Dividend income received by a person abroad - if you are omitting income from this section because you are claiming an exemption, see box 46 All other income received by a person abroad and any remitted ring fenced foreign income - if you are omitting income from this section because you are claiming an exemption, see box 46 SA Tax Return: Foreign pages: Page F 2

47 trust; company or other person abroad, fill in the columns on these two pages. Use a separate row for each source of schedule giving the same information as below. All entries should be in sterling. D Special Withholding Tax and any E To claim foreign tax F Taxable amount if you are claiming UK tax taken off credit relief put X in foreign tax credit relief, copy column B the box here. If not, enter column B minus column C 3 Total of column above 4 Total of column above 5 Total of column above 6 Total of column above 7 Amount included in box 6 that does not qualify for UK tax credit - see notes 8 Total of column above 9 Total of column above SA Tax Return: Foreign pages: Page F 3

48 Income from land and property abroad If you have overseas let properties in more than one country, or if any foreign tax has been taken off, take a copy of these pages and fill have one overseas let property, or you have more than one but they are all in the same country, you can just complete these pages. Income and expenses 14 Total rents and other receipts (excluding taxable premiums 17 Property expenses (rent, repairs, legal fees, cost of services for the grant of a lease) provided) enter the total amount 15 Number of overseas let properties 18 Net profit or loss (box 14 + box 16 minus box 17) if this is a negative figure (a loss) put a minus sign in the box 16 Premiums paid for the grant of a lease Summary If you have filled in any of boxes 14 to 24 enter the details below. A Country or territory code B Adjusted profit or loss (from box 24) C Foreign tax taken off or paid 25 Total of column above 26 Total loss brought forward from earlier years 27 Total taxable profits (if box 25 minus 28 Total foreign tax box 26 is a positive amount) Losses 31 Loss offset against total income - see page FN 14 of the notes 32 Total loss to carry forward to the following year read page FN 14 of the notes SA Tax Return: Foreign pages: Page F 4

49 in the income and expenses section and the calculating profits and losses for tax purposes section for each let property. If you only Fill in one summary section for all the properties. Calculating profits and losses for tax purposes 19 Private use adjustment read page FN 11 of the notes 22 Landlord s energy saving allowance 20 Balancing charges read page FN 11 of the notes 23 10% wear and tear allowance (for furnished residential 21 Capital allowances for equipment and vehicles (but not for lettings only) furnished residential lettings) 24 Adjusted profit or loss for the year (box 18 + box 19 + box 20 minus (boxes 21 to 23)) D UK tax taken off E To claim foreign tax credit relief put X in the box F Taxable amount read the note on page FN Total of column above 30 Total taxable amount read page FN 14 of the notes SA Tax Return: Foreign pages: Page F 5

50 Foreign tax paid on employment, self-employment and other income If you are claiming foreign tax credit relief on income included elsewhere in your Tax Return, fill in the columns below and say in the Any other information box (on page TR 6) where on your Tax Return this income is included. The country or territory codes are on pages FN 17 to FN 20 of the notes. A Country or C Foreign tax paid E To claim foreign tax F Taxable amount territory code credit relief put X in read the note on page FN 15 the box Capital gains foreign tax credit relief and Special Withholding Tax If you have completed Capital gains summary pages and you have paid foreign tax on those gains, and you want to claim foreign tax credit relief for the foreign tax, fill in boxes 33 to 40 below. 33 Amount of chargeable gain under UK rules 37 Foreign tax paid 34 Number of days over which UK gain accrued 38 To claim foreign tax credit relief, put X in the box 35 Amount of chargeable gain under foreign tax rules 39 Total foreign tax credit relief on gains 36 Number of days over which foreign gain accrued 40 Special Withholding Tax Other overseas income and gains 41 Gains on disposals of holdings in offshore funds (excluding 44 Number of years the amounts entered in box 13) and discretionary income from non-resident trusts enter the amount of the gain or payment 45 Tax treated as paid read pages FN 16 and FN 17 of the notes 42 If you have received a benefit from a person abroad, enter the value or payment received if you are omitting income from this section because you are claiming an 46 If you have omitted income from boxes 11, 13 and 42 exemption, see box 46 because you are claiming an exemption in relation to a transfer of assets, enter the total amount omitted (and give full details in the Any other information box) 43 Gains on foreign life insurance policies etc. (excluding the amounts entered in box 13) enter the amount of the gain SA Tax Return: Foreign pages: Page F 6

51 Trusts etc. Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Income from trusts and settlements Read the notes on page TN 1 and TN 2 before completing these sections. Discretionary income payment from a trust 1 Net amount after tax taken off 2 Total payments from settlor-interested trusts Non-discretionary income entitlement from a trust 3 Net amount of non-savings income after tax taken off 5 Net amount of dividend income after tax taken off 4 Net amount of savings income after tax taken off 6 If you have included in your Tax Return income from trusts or settlements whose trustees are not resident in the UK for tax purposes, put 'X' in the box Income chargeable on settlors Read the notes on pages TN 1 to TN 3 before completing this section. 7 Net amount of non-savings income taxed at basic rate 12 Net amount of dividend income taxed at dividend after tax taken off trust rate after tax taken off 8 Net amount of savings income taxed at basic rate 13 Non-savings income paid gross after tax taken off 14 Savings income paid gross 9 Net amount of dividend income taxed at dividend rate after tax taken off 15 Additional tax paid by the trustees on certain UK life insurance policy etc. gains read page TN 2 of the notes 10 Net amount of non-savings income taxed at trust rate after tax taken off 11 Net amount of savings income taxed at trust rate after tax taken off Turn over for income from the estates of deceased persons SA Tax Return: Trusts etc: Page T 1 HMRC 12/08 net

52 Income from the estates of deceased persons Read the notes on page TN 3 to TN 6 before completing these sections. Income from UK estates 16 Non-savings income after tax taken off 19 Non-savings income taxed at non-repayable 17 Savings income after tax taken off basic rate after tax taken off 18 Dividend income after tax taken off 20 Income taxed at 22% after tax taken off 21 Dividend income taxed at non-payable dividend rate after tax taken off Income from foreign estates 22 Foreign estate income 23 Relief for UK tax already accounted for Foreign tax paid on estate income Read the notes on page TN 6 before completing this section. 24 Foreign tax for which foreign tax credit relief has not been claimed Any other information 25 Please give any other information in this space SA Tax Return: Trusts etc: Page T 2

53 Capital gains summary Tax year 6 April 2008 to 5 April Your name 2 Your unique taxpayer reference (UTR) Summary of your enclosed computations You must enclose your computations, as well as filling in the boxes read page CGN 9 of the notes. 3 Total gains in the year, before losses 10 Losses available to be carried forward to later years Total losses of the year enter 0 if there are none 11 Losses used against an earlier year's gain (special 0 0 circumstances apply read the notes on page CGN 11) Losses brought forward and used in the year Losses used against income amount claimed against income 6 Total gains, after losses but before the annual exempt 0 0 amount Losses used against income amount claimed against income 7 Annual exempt amount Income losses of set against gains 8 Net chargeable gains (box 6 minus box 7) but if box 7 is 0 0 more than box 6, leave blank Entrepreneurs relief read the notes on pages CGN 7 and CGN 8 9 Additional liability in respect of non-resident or dual 0 0 resident trusts 0 0 Listed shares and securities 16 Number of disposals 19 Gains in the year, before losses Disposal proceeds 20 If you are making any claim or election, put 'X' in the box Allowable costs (including purchase price) 21 If your computations include any estimates or valuations, 0 0 put 'X' in the box SA Tax Return: Capital gains summary: Page CG 1 HMRC 12/08 net

54 Unlisted shares and securities 22 Number of disposals 25 Gains in the year, before losses Disposal proceeds 26 If you are making any claim or election, put 'X' in the box Allowable costs (including purchase price) 27 If your computations include any estimates or valuations, 0 0 put 'X' in the box Property and other assets and gains 28 Number of disposals 32 Attributed gains where personal losses cannot be set-off Disposal proceeds 33 If you are making any claim or election, put 'X' in the box Allowable costs (including purchase price) 34 If your computations include any estimates or valuations, 0 0 put 'X' in the box 31 Gains in the year, before losses 0 0 Any other information 35 Please give any other information in this space SA Tax Return: Capital gains summary: Page CG 2

55 Residence, remittance basis etc. Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Residence status Work through pages RRN 1 to RRN 10 of the notes before you fill in boxes 1 to 9. 1 If you were not resident in the UK for , put X in 6 If you arrived in the UK on or after 6 April 2008, enter the box the date you arrived DD MM YYYY 2 If you were not ordinarily resident in the UK for , 7 If you left the UK on or after 6 April 2008, enter the put X in the box date you left 3 If you are requesting split-year treatment for , 8 If you work full-time abroad, or if you worked full-time put X in the box abroad before the date in box 6 or after the date in box 7, put X in the box 4 If you were resident in the UK for , put X in the box 9 If you have come to the UK to live or to remain here for a period of 2 years or more, put X in the box 5 If you were ordinarily resident in the UK for , put X in the box Time spent in the UK (if you were not resident or not ordinarily resident in the UK) Please complete the boxes for the whole year unless you are requesting split-year treatment. If you are (you put 'X' in box 3) complete the boxes either for the period from 6 April 2008 until your arrival, or for the period from your departure until 5 April Number of days spent in the UK during Number of workdays you spent in the UK 11 Number of days in box 10 attributed to 14 Number of days you have spent in the UK since exceptional circumstances 5 April 2005 or, if you left the UK after 5 April 2005, the number of days spent in the UK since you left 12 Number of separate occasions that you have been to the UK during SA Tax Return: Residence, remittance basis etc. pages: Page RR 1 HMRC 12/08 net

56 Personal allowances 15 If you are entitled to claim personal allowances as a 17 Enter the code(s) for the country or countries of which you non-resident because of the terms of a Double Taxation are a national and/or resident see page RRN 13 of Agreement, put X in the box the notes 16 If you are entitled to claim personal allowances as a non-resident on some other basis, put X in the box Country codes can be found in the Foreign notes. These are obtainable from or the Orderline Residence in other countries and Double Taxation Relief If you are claiming relief in box 20 or box 21, fill in the appropriate claim form in Help Sheet 302 or 304 and send this as well. 18 Enter the code(s) for the country or countries, 20 Relief under Double Taxation Agreements between other than the UK, in which you were resident for the UK and other countries amount claimed because tax purposes for see page RRN 13 of of an agreement awarding residence to another the notes country (see Help Sheet 302) 21 Relief claimed because of other provisions of the relevant Double Taxation Agreements 19 If you were also resident in either or both of (see Help Sheet 304) the countries above for , enter the appropriate code(s) - see page RRN 13 of the notes Domicile 22 If you are domiciled outside the UK and it is relevant 24 If you have put 'X' in box 22 and have a domicile of origin to your Income Tax or Capital Gains Tax liability, within the UK, enter the date on which your domicile changed put X in the box 25 If you were born in the UK but have never been 23 If is the first year that you have told us that your domiciled here, put X in the box domicile is outside the UK, put X in the box 26 If you have put 'X' in box 22 and you were born outside the UK, enter the date that you came to live in the UK SA Tax Return: Residence, remittance basis etc. pages: Page RR 2

57 Remittance basis Substantial changes were made to the remittance basis of taxation from 6 April Read pages RRN 17 to RRN 22 covering boxes 27 to 35 in the notes before completing this section. 27 If you are making a claim for the remittance basis for 31 Amount of nominated income , put X in the box 32 Amount of nominated capital gains 28 If your unremitted income and capital gains for is less than 2000, put X in the box 33 Adjustment to payments on account see notes 29 If you were UK resident for and for 7 or more of the preceding 9 tax years, put X in the box 34 If you have remitted any nominated income or gains during , put X in the box see notes 30 If you were under 18 on 5 April 2009, put X in the box Any other information 35 Please give any other information in this space SA Tax Return: Residence, remittance basis etc. pages: Page RR 3

58 Any other information (continued) 35 Please give any other information in this space SA Tax Return: Residence, remittance basis etc. pages: Page RR 4

59 Tax calculation summary Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) Self assessment You can use the Working Sheet in the Tax calculation summary notes to work out the total tax, Student Loan repayment and Class 4 NICs due or overpaid for If the result is a positive amount, enter it in box 1; if it is a negative, enter it in box 2. 1 Total tax, Student Loan repayment and Class 4 NICs due 4 Class 4 NICs due before any payments on account 5 Capital Gains Tax due 2 Total tax, Student Loan repayment and Class 4 NICs overpaid 6 Pension charges due 3 Student Loan repayment due Underpaid tax If you pay tax under PAYE, look at your PAYE Notice of Coding and the notes in Section 11 of the Tax calculation summary notes, then fill in boxes 7 and 8 as appropriate. 7 Underpaid tax for earlier years included in your tax code 8 Underpaid tax for included in your tax code for enter the amount from your PAYE Notice for enter the amount from your PAYE Notice of Coding of Coding Payments on account Please read the notes for Section 12 of the Tax calculation summary notes to see if you need to make any payments on account for If you are claiming to reduce your payments on 10 Your first payment on account for enter account, put X in the box enter the reduced amount of the amount (including pence) your first payment in box 10 and say why you are making the claim in box 16 overleaf Blind person's surplus allowance and married couple's surplus allowance Enter the amount of any surplus allowance transferred from your spouse or civil partner. 11 Blind person s surplus allowance you can have 12 If you or your spouse or civil partner were born before 6 April 1935, the amount of married couple s surplus allowance you can have SA Tax Return: Tax calculation summary: Page TC 1 HMRC 12/08 net

60 Adjustments to tax due You may need to make an adjustment to increase or decrease your tax for because you are claiming averaging for farmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to certain losses from If you need help in filling in these boxes, ask us or your tax adviser. 13 Increase in tax due because of adjustments to 15 Any repayment you are claiming now an earlier year 14 Decrease in tax due because of adjustments to an earlier year Any other information 16 Please give any other information in this space SA Tax Return: Tax calculation summary: Page TC 2

61 Partnership Tax Return for the year ended 5 April 2009 Tax reference Date Issue address HM Revenue & Customs office address SA800 Telephone This Notice requires you by law to send us a Tax Return, and any documents we ask for, for the year from 6 April 2008 to 5 April Give details of all the income and disposals of chargeable assets on which the partners may be charged to tax using: the Internet (using 3rd party commercial software). An instant online acknowledgement will tell you that your Tax Return has been safely received. To register and enrol for Self Assessment Online for Partnerships go to and from the do it online menu select self assessment ; OR this form and any supplementary Pages you need. Make sure your Tax Return, and any documents asked for, reach us by: 31 October 2009 if you complete a paper Tax Return; OR 31 January 2010 if you file online. If this Notice is given after 31 July 2009 then the Tax Return must be received by us by the later of: 3 months from the date this Notice was given, or 31 January You may have slightly longer if the partnership includes a company as a partner. You should make sure that the information individual partners need in order to complete their personal Tax Returns is given to them as quickly as possible. Some partners may wish to send their personal Tax Returns by 31 October Each partner who was a member of the partnership during the return period is liable to automatic penalties if the Partnership Tax Return does not reach us by the relevant filing date shown above. They will have to pay interest and may have to pay a surcharge on any tax they pay late. All Tax Returns will be checked and there are penalties for supplying false or incomplete information. For Reference Who should send the Partnership Tax Return? If this Partnership Tax Return has been issued in the name of the partnership, then the partner nominated by the other members of the partnership during the period covered by the Tax Return is required by law to complete it and send it back to us. If the partners are unable to nominate someone, they should ask us to nominate one of them. If this Partnership Tax Return has been issued in the name of a particular partner, that partner is required by law to send it back to us. European Economic Interest Groupings (EEIGs) are also required by law to send us a Partnership Tax Return. See page 6 of the Partnership Tax Return Guide for details. The Partnership Tax Return We have sent you pages 1 to 8 of the Partnership Tax Return; these cover common types of partnership income, such as trading income. There are other Pages, which we have not sent you, for other types of income and disposals. You are responsible for making sure you have the right Pages. Answer the questions in this form to find out if you have the right ones. Unless we know you have a tax adviser we have sent you a Partnership Tax Return Guide to help you fill in the Return. If you want a copy, call the Orderline or download from If you need help: refer to the Partnership Tax Return Guide, OR phone the number above - most questions can be answered by telephone, OR when the office is closed, phone our Helpline on for general advice. The green arrows and instructions will guide you through the Partnership Tax Return. HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 1 Please turn over

62 PARTNERSHIP BUSINESS AND INVESTMENT INCOME for the year ended 5 April 2009 Answer Questions 1 to 6 on this page and Question 7 on page 8 to check that you have the Pages you need to make a complete return of partnership income and related information for the year ended 5 April If you answer 'Yes', you must make sure that you have the right Pages and then fill in the relevant boxes. If not, go to the next question. Phone the Orderline on (textphone available), or fax , for the appropriate supplementary Pages and Notes. If you live or work abroad you can phone the Orderline on the international access code followed by (+44) , or fax (+44) The Orderline is closed Christmas Day, Boxing Day and New Year's Day. Or go to Check to make sure you have the right supplementary Pages (including the Partnership Savings Pages - see Question 7) and then tick the box below Q1 Did the partnership receive any rent or other income from UK property? YES UK PROPERTY Q2 Did the partnership have any foreign income? YES FOREIGN Q3 Did the partnership business include a trade or profession at any time between 6 April 2008 and 5 April 2009? YES If yes, complete boxes 3.1 to on pages 2 to 5 as appropriate. Q4 Did the partnership dispose of any chargeable assets? YES CHARGEABLE ASSETS Q5 During the return period has the partnership included any member who is: a company YES not resident in the UK YES If yes, read page 14 of the a partner in a business controlled and managed abroad and who is not domiciled in the UK or is not ordinarily resident in the UK? YES Partnership Tax Return Guide about filling in the Partnership Statement. If yes, read page 5 the Partnership Tax Return Guide. Q6 Are you completing this Tax Return on behalf of a European Economic Interest Grouping (EEIG)? YES If yes, read page 6 of the Partnership Tax Return Guide. TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009 You have to fill in a set of boxes for each trade carried on by the partnership and you may have to fill in a separate set if partnership accounts were made up to more than one date in the year ended 5 April Check the rules on pages 6 to 8 of the Partnership Tax Return Guide. Box numbers 3.3, 3.6, 3.9, 3.74 to 3.81, 3.85 to 3.92, and 3.94 to 3.96 are not used. Partnership details Name of business 3.1 Description of partnership trade or profession 3.2 Accounting period - read the notes on page 6 of the Partnership Tax Return Guide Start End 3.4 / / 3.5 / / Date of commencement (if after 5 April 2006) Date of cessation (if before 6 April 2009) Tick box 3.10 if you are not required to complete boxes 3.14 to 3.93 and boxes 3.99 to / / / / 3.10 Tick box 3.11 if the partnership's accounts do not cover the period from the last accounting date (explain why in the 'Additional information' box, box 3.116, on page 3) Tick box 3.12 if your accounting date has changed (only if this is a permanent change and you want it to count for tax) Tick box 3.13 if this is the second or further change (explain why you have not used the same date as last year in the 'Additional information' box, box 3.116, on page 3) HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 2

63 TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued Capital allowances - summary Capital allowances Balancing charges Annual Investment Allowance (include any balancing charges in box 3.17 below) 3.13A Cars costing more than 12,000 (excluding cars with low CO 2 emissions) (A separate calculation should be made for each car) Other business plant and machinery (including cars with low CO 2 emissions and cars costing less than 12,000) Agricultural or Industrial Buildings Allowance (A separate calculation must be made for each block of expenditure) Other capital allowances claimed (separate calculations must be made). Claims to and balancing charges arising on Business Premises Renovation Allowance must also be included in boxes 10.4 and 10.5 respectively Total capital allowances/balancing charges 3.22 total of column above total of column above 3.23 Tick box 3.22A if box 3.22 includes enhanced capital allowances for designated environmentally beneficial plant and machinery 3.22A Income and expenses for this accounting period If your annual turnover was 30,000 or more, or would be if you traded for a whole year, ignore boxes 3.24 to Now fill in page 4. If your annual turnover was below 30,000, or would be if you traded for a whole year, fill in boxes 3.24 to 3.26 instead of page 4. Turnover including other business receipts, and goods etc. taken for personal use (and balancing charges from box 3.23) 3.24 Expenses allowable for tax (including capital allowances from box 3.22) Net profit for this accounting period (put figure in brackets if a loss) 3.25 box 3.24 minus box Additional information HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 3 Please turn over

64 TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued Income and expenses for this accounting period You must fill in this page if your annual turnover was 30,000 or more. If your annual turnover was more than 15 million, fill in boxes 3.29, 3.73, 3.82 to 3.98 and and send the partnership accounts and computations. Read the notes on page 9 of the Partnership Tax Return Guide. If you were registered for VAT, do the figures in boxes 3.29 to 3.64 include VAT? 3.27 or exclude VAT? 3.28 Sales/business income (turnover) Disallowable expenses included 3.29 in boxes 3.46 to 3.63 Total expenses Cost of sales Construction industry subcontractor costs Other direct costs Gross profit/(loss) box 3.29 minus (boxes ) 3.49 Other income/profits 3.50 Employee costs Premises costs Repairs General administrative expenses Motor expenses Travel and subsistence Advertising, promotion and entertainment Legal and professional costs Bad debts Interest and alternative finance payments Other finance charges Depreciation and loss/(profit) on sale Other expenses including partnership charges 3.45 Put the total of boxes 3.30 to 3.45 in box 3.66 below Tax adjustments to net profit or loss for this accounting period Disallowable expenses Goods, etc. taken for personal use and other adjustments (apart from disallowable expenses) that increase profits 3.63 Total expenses Net profit/(loss) boxes 3.30 to boxes 3.51 to boxes minus Balancing charges (from box 3.23) 3.68 Total additions to net profit (deduct from net loss) boxes Capital allowances (from box 3.22) Deductions from net profit (add to net loss) boxes Net business profit for tax purposes for this accounting period (put figure in brackets if a loss) 3.73 boxes minus box 3.72 HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 4

65 TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued Taxable profit or loss for this accounting period Adjustment on change of basis Net profit for this accounting period (if loss, enter '0' here) from box 3.26 or box Copy this figure to box 11A in the Partnership Statement Copy this figure to box 11 in the Partnership Statement Allowable loss for this accounting period (if profit, enter '0' here) from box 3.26 or box Copy this figure to box 12 in the Partnership Statement Tick box 3.93 if the figure in box 3.83 or box 3.84 is provisional 3.93 Subcontractors in the construction industry Deductions on payment and deduction statements from contractors - construction industry subcontractors only Tax taken off trading income Tax taken off trading income (excluding deductions made by contractors on account of tax) See page 4 of the Partnership Tax Return Guide if you are a 'CT Partnership' Copy this figure to box 24 in the Partnership Statement 3.98 Copy this figure to box 24A in the Partnership Statement Summary of balance sheet for this accounting period Leave these boxes blank if you do not have a balance sheet or your annual turnover was more than 15 million. Assets Plant, machinery and motor vehicles 3.99 Other fixed assets (premises, goodwill, investments etc.) Stock and work in progress Debtors/prepayments/other current assets Bank/building society balances Cash in hand boxes 3.99 to Liabilities Trade creditors/accruals Loans and overdrawn bank accounts Other liabilities boxes to Net business assets (put the figure in brackets if you had net business liabilities) box minus box Represented by Partners' current and capital accounts Balance at start of period* Net profit/(loss)* Capital introduced Drawings Balance at end of period* boxes to minus box * If the capital account is overdrawn, or the business made a net loss, show the figure in brackets. Box 'Additional information' is on page 3. Partnership trade charges Net partnership charges paid in the period 6 April 2008 to 5 April 2009 (not the accounting period) HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 5 Please turn over

66 PARTNERSHIP STATEMENT (SHORT) for the year ended 5 April 2009 Please read these instructions before completing the Statement Use these pages to allocate partnership income if the only income for the relevant return period was trading and professional income or taxed interest and alternative finance receipts from banks and building societies. Otherwise you must ask the Orderline for the Partnership Statement (Full) pages to record details of the allocation of all the partnership income. Step 1 Step 2 Step 3 Fill in boxes 1 to 29 and boxes A and B as appropriate. Get the figures you need from the relevant boxes in the Partnership Tax Return. Complete a separate Statement for each accounting period covered by this Partnership Tax Return and for each trade or profession carried on by the partnership. Then allocate the amounts in boxes 11 to 29 attributable to each partner using the allocation columns on this page and page 7 (see pages 14 to 17 of the Partnership Tax Return Guide for help). If the partnership has more than three partners, please photocopy page 7. Each partner will need a copy of their allocation of income to fill in their personal Tax Return. PARTNERSHIP INFORMATION If the partnership business includes a trade or profession, enter here the accounting period for which appropriate items in this statement are returned. Start End 1 / / 2 / / Individual partner details Name of partner 6 Address Nature of trade MIXED PARTNERSHIPS Tick here if this Statement is drawn up using Corporation Tax rules 3 Tick here if this Statement is drawn up using tax rules for non-residents 4 5 Partnership's profits, losses, income, tax credits, etc. Date appointed as a partner (if during ) 7 / / 8 Date ceased to be a partner (if during ) 9 / / 10 Postcode Partner s unique taxpayer reference (UTR) Partner s National Insurance number Partner s share of profits, losses, income, tax credits, etc. for an accounting period ended in Tick this box if the items entered in the box had foreign tax taken off Copy figures in boxes 11 to 29 to boxes in the individual s Partnership (short) pages as shown below from box 3.83 Profit from a trade or profession A 11 Profit 11 Copy this figure to box 7 from box 3.82 Adjustment on change of basis 11A 11A Copy this figure to box 9 from box 3.84 Loss from a trade or profession B for the period 6 April 2008 to 5 April 2009* from box 7.9A UK taxed interest and taxed alternative finance receipts Loss Copy this figure to box 7 Copy this figure to box 26 from box 3.97 CIS deductions made by contractors on account of tax Copy this figure to box 28 from box 3.98 Other tax taken off trading income 24A 24A Copy this figure to box 29 from box 7.8A Income Tax taken off Copy this figure to box 27 from box 3.117Partnership charges 29 * if you are a 'CT Partnership' see page 4 of the Partnership Tax Return Guide 29 Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal Tax Return HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 6

67 PARTNERSHIP STATEMENT (SHORT) for the year ended 5 April 2009, continued Individual partner details Individual partner details 6 Name of partner 6 Name of partner Address Address Postcode Date appointed as a partner (if during ) Partner s unique taxpayer reference (UTR) 7 / / Date ceased to be a partner (if during ) Partner s National Insurance number 9 / / 8 7 / / 10 9 / / 10 Partner s share of profits, losses, income, tax credits, etc. Postcode Date appointed as a partner (if during ) Partner s unique taxpayer reference (UTR) 8 Date ceased to be a partner (if during ) Partner s National Insurance number Partner s share of profits, losses, income, tax credits, etc. Copy figures in boxes 11 to 29 to boxes in the individual s Partnership (short) pages as shown below Copy figures in boxes 11 to 29 to boxes in the individual s Partnership (short) pages as shown below Profit 11 Copy this figure to box 7 Profit 11 Copy this figure to box 7 11A Copy this figure to box 9 11A Copy this figure to box 9 Loss 12 Copy this figure to box 7 Loss 12 Copy this figure to box 7 22 Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 28 24A Copy this figure to box 29 24A Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal Tax Return 29 Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal Tax Return HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 7 Please turn over

68 OTHER INFORMATION for the year ended 5 April 2009 Q7 Did the partnership receive any other income which you have not already included elsewhere in the Partnership Tax Return? YES If Yes, read the note below Make sure you fill in the Pages for Questions 1 to 4 before answering Question 7 If you ticked the 'Yes' box and the only income was interest, or alternative finance receipts with tax taken off, from banks and building societies, fill in boxes 7.7A to 7.9A below. Otherwise phone the Orderline and ask for the Partnership Savings Pages and leave boxes 7.7A to 7.9A blank. If you have more than one account, enter totals in the boxes. Interest and alternative finance receipts from UK banks and building societies, paid with tax taken off for the period 6 April 2008 to 5 April 2009 (not the accounting period) 7.7A Amount after tax taken off Tax taken off 7.8A Copy this figure to box 25 in the Partnership Statement 7.9A Gross amount before tax Copy this figure to box 22 in the Partnership Statement Q8 Are the details on the front of the Partnership Tax Return wrong? YES If yes, make any corrections on the front of the form Q9 Please give a daytime telephone number (including the area code) in boxes 9.1 and 9.2. It is often simpler to phone if we need to ask you about your Tax Return. Your telephone number 9.1 Your adviser's name and address 9.3 or, if you prefer, your adviser's telephone number 9.2 Postcode Q10 Other information Please tick box 10.1 if this Partnership Tax Return contains figures that are provisional because you do not yet have final figures. Page 17 of the Partnership Tax Return Guide explains the circumstances in which provisional figures may be used and asks for some additional information to be provided in box on page 3. Disclosure of tax avoidance schemes If the Partnership is a party to one or more disclosable tax avoidance schemes, you must complete boxes 10.2 and Give details of each scheme (up to three) on a separate line. If the Partnership is party to more than three schemes give further details in the 'Additional information' box, box 3.116, on page 3. Scheme reference number 10.2 Tax year in which the expected advantage to 10.3 the partners arises year ended 5 April 10.1 Business Premises Renovation Allowance (BPRA) - read page 18 of the Partnership Tax Return Guide before you fill in these boxes. Extract from boxes 3.20 and 3.21 (and boxes 1.34 and 1.32 from the Partnership UK Capital allowance Property pages) the amounts that relate to any BPRA claims or charges. Enter claims to BPRA in box 10.4 and charges in box Balancing charge Q11 Declaration - I have filled in and am sending back to you the following: 1 TO 5 OF THIS FORM 6 & 7 PARTNERSHIP STATEMENT (SHORT) 6 & 7 PARTNERSHIP STATEMENT (FULL) PARTNERSHIP UK PROPERTY PARTNERSHIP FOREIGN PARTNERSHIP TRADING PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS PARTNERSHIP SAVINGS I attach 11.1 additional copies of page 7. There were 11.2 partners in this partnership for that period. Before you send the completed Tax Return back to your current HM Revenue & Customs office, you must sign the statement below. If you give false information or conceal any part of the partnership's income or details of the disposal of chargeable assets, you may be liable to financial penalties and/or you may be prosecuted The information I have given in this Partnership Tax Return, as the nominated partner, is correct and complete to the best of my knowledge and belief. Signature Print name in full here: If you have signed for someone else, please also: state the capacity in which you are signing (for example, as executor or receiver) 11.4 Date give the name of the person you are signing for and your name and address in the 'Additional information' box, box 3.116, on page 3. HMRC 12/08 net PARTNERSHIP TAX RETURN: PAGE 8

69 Step 1 Step 2 PARTNERSHIP STATEMENT (FULL) Please read these instructions before completing the Statement Fill in boxes 1 to 30 and boxes A to H, as appropriate. Get the figures you need from the relevant boxes in the Partnership Tax Return. Complete a separate Statement for each accounting period covered by this Partnership Tax Return and for each trade or profession carried on by the partnership. Then allocate the amounts in boxes 11 to 30 attributable to each partner using the allocation columns on this page and page 7 (see pages 14 to 17 of the Partnership Tax Return Guide for help). If the partnership has more than six partners, photocopy the allocation pages or ask the Orderline for more copies. PARTNERSHIP INFORMATION If the partnership business includes a trade or profession, enter here the accounting period for which appropriate items in this Statement are returned. Start End 1 / / 2 / / Step 3 Each partner will need a copy of their allocation of income to fill in the Partnership (full) pages in their personal tax return. Nature of trade 3 Tick here if this Statement is drawn up using Corporation Tax Rules Tick here if this Statement is drawn up using tax rules for non-residents 4 5 Partnership's profits, losses, income, tax credits, etc. Tick this box if the items entered in the box had foreign tax taken off from box 3.83 Profit from a trade or profession A 11 from box 3.82 from box 7.6 from box 2.6 Adjustment on change of basis from box 3.84 Loss from a trade or profession B 12 Untaxed income for the period shown in boxes 1 and 2 above, or for the period 6 April 2008 to 5 April 2009, as appropriate from box 2.6B + ((box 2.6A minus box 2.6B) x 100/90) Income from untaxed UK savings Income from untaxed foreign savings Foreign dividends C 11A A from box 7.44 Other untaxed UK income 15 from box 7.45 Loss from other untaxed UK income 16 from box 2.7 Other untaxed foreign income D 17 from box 2.9 Income from offshore funds E 18 from box 1.37 Profit (or loss) on UK property 19 from box 1.16 Profit on UK furnished holiday lettings 19A from box 1.17 Loss on UK furnished holiday lettings 20 from box 2.10 from boxes 7.35 Taxed savings at 10% from box 7.48 Loss on foreign let property Taxed income for period 6 April 2008 to 5 April 2009 from boxes 7.20 Taxed savings at 20% Other taxed income Tax credits and other information for period 6 April 2008 to 5 April 2009 from box 3.97 Deductions on payment and deduction statements from contractors construction industry subcontractors only H 21 22A from box 3.98 from boxes 7.19, 7.47 & 1.20* Other tax taken off trading income UK Income Tax 24A 25 from box 7.27 from box ((box 2.6A minus box 2.6B) x 100/90 x 10%) UK tax credits UK notional Income Tax from box 2.8 Foreign tax paid or treated as paid 28 SA800(PS) from box from box 4.1 Partnership trade charges Total proceeds from disposals of chargeable assets if you completed Question 7 on page 8 of the tax return copy the figure from box 7.9A * if you completed Question 7 on page 8 of the tax return copy the figure from box 7.8A HMRC 12/08 net PARTNERSHIP TAX RETURN PAGE 6

70 Individual partner details Name of partner 6 Address Individual partner details Name of partner 6 Address Date appointed as a partner (if during ) 7 / / Date ceased to be a partner (if during ) 9 / / Postcode Partner's unique taxpayer reference (UTR) 8 Partner's National Insurance number 10 Partner s share of profits, losses, income, tax credits, etc. Copy figures in boxes 11 to 30 to boxes in the individual s Partnership (full) pages as shown below Date appointed as a partner (if during ) 7 / / Date ceased to be a partner (if during ) 9 / / Postcode Partner's unique taxpayer reference (UTR) 8 Partner's National Insurance number 10 Partner s share of profits, losses, income, tax credits, etc. Copy figures in boxes 11 to 30 to boxes in the individual s Partnership (full) pages as shown below Profit 11 Copy this figure to box 7 Profit 11 Copy this figure to box 7 11A Copy this figure to box 9 11A Copy this figure to box 9 Loss 12 Copy this figure to box 7 Loss 12 Copy this figure to box 7 13 Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 29 Add box 14A to any figure in box 22A and copy total to box 67 14A 14A Add box 14A to any figure in box 22A and copy total to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 55 Copy this figure to box 51 Copy this figure to box Include this figure in your relevant UK earnings 19A when working out the tax relief on your contributions to registered pension schemes 19A Copy this figure to box 55 Copy this figure to box 51 Copy this figure to box 34 Include this figure in your relevant UK earnings when working out the tax relief on your contributions to registered pension schemes 20 Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 60 22A Add to box 14A and copy total to box 67 22A Add to box 14A and copy total to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box A Copy this figure to box 78 24A Copy this figure to box 76 Copy this figure to box 79 Copy this figure to box Use the information for each country to calculate any relief you wish to claim Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal tax return Use the information for each disposal to calculate gains Copy this figure to box 77 Copy this figure to box 78 Copy this figure to box 76 Copy this figure to box 79 Copy this figure to box 81 Use the information for each country to calculate any relief you wish to claim Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal tax return Use the information for each disposal to calculate gains HMRC 12/08 net PARTNERSHIP TAX RETURN PAGE 7

71 PARTNERSHIP STATEMENT (FULL) Individual partner details Name of partner 6 Address Individual partner details Name of partner 6 Address Date appointed as a partner (if during ) 7 / / Date ceased to be a partner (if during ) 9 / / Partner's tax reference 8 Postcode Partner's National Insurance number 10 Partner s share of profits, losses, income, tax credits, etc. Copy figures in boxes 11 to 30 to boxes in the individual s Partnership (full) pages as shown below Profit 11 Copy this figure to box 7 Profit Date appointed as a partner (if during ) 7 / / Date ceased to be a partner (if during ) 9 / / Partner's tax reference 8 Postcode Partner's National Insurance number 10 Partner s share of profits, losses, income, tax credits, etc. Copy figures in boxes 11 to 30 to boxes in the individual s Partnership (full) pages as shown below 11 Copy this figure to box 7 11A Copy this figure to box 9 11A Copy this figure to box 9 Loss 12 Copy this figure to box 7 Loss 12 Copy this figure to box 7 13 Copy this figure to box Copy this figure to box Copy this figure to box Add box 14A to any figure in box 22A and copy total to box 67 14A 14A Copy this figure to box 29 Add box 14A to any figure in box 22A and copy total to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 34 19A Include this figure in your relevant UK earnings when working out the tax relief on your contributions to registered pension schemes 19A Include this figure in your relevant UK earnings when working out the tax relief on your contributions to registered pension schemes 20 Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 60 22A Add to box 14A and copy total to box 67 22A Add to box 14A and copy total to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 77 24A Copy this figure to box 78 24A Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 81 Use the information for each country to calculate any relief you wish to claim Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal tax return Use the information for each disposal to calculate gains Copy this figure to box 81 Use the information for each country to calculate any relief you wish to claim Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal tax return Use the information for each disposal to calculate gains HMRC 12/08 net PARTNERSHIP TAX RETURN PAGE 7

72 Individual partner details Name of partner 6 Address Individual partner details Name of partner 6 Address Profit Date appointed as a partner (if during ) 7 / / Date ceased to be a partner (if during ) 9 / / Postcode Partner's unique taxpayer reference (UTR) 8 Partner's National Insurance number 10 Partner s share of profits, losses, income, tax credits, etc. Copy figures in boxes 11 to 30 to boxes in the individual s Partnership (full) pages as shown below 11 Copy this figure to box 7 Profit Date appointed as a partner (if during ) 7 / / Date ceased to be a partner (if during ) 9 / / Postcode Partner's unique taxpayer reference (UTR) 8 Partner's National Insurance number 10 Partner s share of profits, losses, income, tax credits, etc. Copy figures in boxes 11 to 30 to boxes in the individual s Partnership (full) pages as shown below 11 Copy this figure to box 7 11A Copy this figure to box 9 11A Copy this figure to box 9 Loss 12 Copy this figure to box 7 Loss 12 Copy this figure to box 7 13 Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 29 Add box 14A to any figure in box 22A and copy total to box 67 14A 14A Add box 14A to any figure in box 22A and copy total to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 34 19A Include this figure in your relevant UK earnings when working out the tax relief on your contributions to registered pension schemes 19A Include this figure in your relevant UK earnings when working out the tax relief on your contributions to registered pension schemes 20 Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 60 22A Add to box 14A and copy total to box 67 22A Add to box 14A and copy total to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 77 24A Copy this figure to box 78 24A Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box Copy this figure to box 81 Use the information for each country to calculate any relief you wish to claim Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal tax return Use the information for each disposal to calculate gains Copy this figure to box 81 Use the information for each country to calculate any relief you wish to claim Copy this figure to box 4, Other tax reliefs section on page Ai 2 in your personal tax return Use the information for each disposal to calculate gains HMRC 12/08 net PARTNERSHIP TAX RETURN PAGE 7

73 Income for the year ended 5 April 2009 PARTNERSHIP TRADING AND PROFESSIONAL INCOME Complete these Pages if: you have ticked the 'Yes' box in Q3 on page 2 of the Partnership Tax Return (because your partnership business included a trade or profession at any time between 6 April 2008 and 5 April 2009), and EXTRA PAGES the partnership carried on more than one trade or profession, or had accounts made up to more than one date in the year ended 5 April Give details of the first trade or profession (or account) in pages 2 to 5 of the Partnership Tax Return. Fill in a separate set of these extra pages for second (and more) trades or professions (or accounts). Box numbers 3.3, 3.6, 3.9, 3.74 to 3.81, 3.85 to 3.92, and 3.94 to 3.96 are not used. Partnership details Name of business 3.1 Description of partnership trade or profession 3.2 Accounting period - read the notes on page 6 of the Partnership Tax Return Guide Start End 3.4 / / 3.5 / / Date of commencement (if after 5 April 2006) 3.7 / / Tick box 3.11 if the partnership's accounts do not cover the period from the last accounting date (explain why in the 'Additional information' box, box 3.116, on page PT3) 3.11 Date of cessation (if before 6 April 2009) 3.8 / / Tick box 3.12 if your accounting date has changed (only if this is a permanent change and you want it to count for tax) 3.12 Tick box 3.10 if you are not required to complete boxes 3.14 to 3.93 and 3.99 to Tick box 3.13 if this is the second or further change (explain why you have not used the same date as last year in the 'Additional information' box, box 3.116, on page PT3) 3.13 Capital allowances - summary Annual Investment Allowance (include any balancing charges in box 3.17 below) 3.13A Capital allowances Balancing charges Cars costing more than 12,000 (excluding cars with low CO 2 emissions) (A separate calculation must be made for each car.) Other business plant and machinery (including cars with low CO 2 emissions and cars costing less than 12,000) Agricultural or Industrial Buildings Allowance (A separate calculation must be made for each block of expenditure.) Other capital allowances claimed (separate calculations must be made). Claims to and balancing charges arising on Business Premises Renovation Allowance must also be included in boxes 10.4 and 10.5 respectively Total capital allowances/balancing charges 3.22 total of column above total of column above 3.23 Tick box 3.22A if box 3.22 includes enhanced capital allowances for designated environmentally beneficial plant and machinery Income and expenses for this accounting period 3.22A If your annual turnover was 30,000 or more, or would be if you traded for the whole year, ignore boxes 3.24 to 3.26 below. Now fill in page PT2 If your annual turnover was below 30,000, or would be if you traded for the whole year, fill in boxes 3.24 to 3.26, instead of page PT2. Turnover, including other business receipts, and goods etc. taken for personal use (and balancing charges from box 3.23) 3.24 SA800(TP) Expenses allowable for tax (including capital allowances from box 3.22) Net profit for this accounting period (put figure in brackets if a loss) HMRC 12/08 net PARTNERSHIP TAX RETURN TRADES ETC.: PAGE PT box 3.24 minus box Now fill in Page PT3

74 TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued Income and expenses for this accounting period You must fill in this page if your annual turnover was 30,000 or more. If your annual turnover was more than 15 million, fill in boxes 3.29 and 3.73 and send the partnership accounts and computations. Read the notes on page 9 of the Partnership Tax Return Guide. If you were registered for VAT, do the figures in boxes 3.29 to 3.64 include VAT? 3.27 or exclude VAT? 3.28 Sales/business income (turnover) Disallowable 3.29 expenses included in boxes 3.46 to 3.63 Total expenses Cost of sales Construction industry subcontractor costs Other direct costs Gross profit/(loss) box 3.29 minus (boxes ) 3.49 Other income/profits 3.50 Employee costs Premises costs Repairs General administrative expenses Motor expenses Travel and subsistence Advertising, promotion and entertainment Legal and professional costs Bad debts Interest and alternative finance payments Other finance charges Depreciation and loss/(profit) on sale Other expenses including partnership charges Put the total of boxes 3.30 to 3.45 in box 3.66 below Tax adjustments to net profit or loss for this accounting period Disallowable expenses 3.45 Goods, etc. taken for personal use and other adjustments (apart from disallowable expenses) that increase profits 3.63 Total expenses Net profit/(loss) boxes 3.30 to boxes 3.51 to boxes minus Balancing charges (from box 3.23) 3.68 boxes Total additions to net profit (deduct from net loss) 3.69 Capital allowances (from box 3.22) Deductions from net profit (add to net loss) boxes Net business profit for tax purposes for this accounting period (put figure in brackets if a loss) 3.73 boxes minus box 3.72 HMRC 12/08 net PARTNERSHIP TAX RETURN TRADES ETC.: PAGE PT2

75 TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued Taxable profit or loss for this accounting period Adjustment on change of basis 3.82 Copy this figure to box 11A in the Partnership Statement Net profit for this accounting period (if loss, enter '0' here) from box 3.26 or box Copy this figure to box 11 in the Partnership Statement Allowable loss for this accounting period (if profit, enter '0' here) from box 3.26 or box Copy this figure to box 12 in the Partnership Statement Tick box 3.93 if the figure in box 3.83 or box 3.84 is provisional 3.93 Subcontractors in the construction industry Deductions on payment and deduction statements from contractors construction industry subcontractors only 3.97 Copy this figure to box 24 in the Partnership Statement Tax taken off trading income Tax taken off trading income (excluding deductions made by contractors on account of tax) See page 4 of the Partnership Tax Return Guide if you are a 'CT Partnership' 3.98 Copy this figure to box 24A in the Partnership Statement Additional information HMRC 12/08 net PARTNERSHIP TAX RETURN TRADES ETC.: PAGE PT3 Please turn over

76 TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued Summary of balance sheet for this accounting period Leave these boxes blank if you do not have a balance sheet or your annual turnover is more than 15 million. Assets Plant, machinery and motor vehicles 3.99 Other fixed assets (premises, goodwill, investments etc.) Stock and work in progress Debtors/prepayments/other current assets Bank/building society balances Cash in hand boxes 3.99 to Liabilities Trade creditors/accruals Loans and overdrawn bank accounts Other liabilities boxes to Net business assets (put the figure in brackets if you had net business liabilities) box minus box Represented by partners' current and capital accounts Balance at start of period* Net profit/(loss)* Capital introduced Drawings Balance at end of period* boxes to minus box * If the capital account is overdrawn, or the business made a net loss, put the figure in brackets. Box 'Additional information' is on Page PT3 Partnership trade charges Net partnership charges paid in the period 6 April 2008 to 5 April 2009 (not the accounting period) HMRC 12/08 net PARTNERSHIP TAX RETURN TRADES ETC.: PAGE PT4

77 Income for the year ended 5 April 2009 PARTNERSHIP UK PROPERTY Fill in these Pages if, during the period (or periods) covered by this Partnership Tax Return, the partnership had income from: UK property, or furnished holiday lettings that the partners own jointly, or had an interest in or right over in the UK. If you need help, look up the box numbers in the Notes. Partnership details Name Tax reference The period for which information is required can vary. In some limited circumstances you may even have to complete two sets of Partnership UK Property Pages. You should read the 'Return period' section in the Notes to the Partnership UK Property Pages before filling in boxes 1.1 and 1.2. Return period begins 1.1 / / and ends 1.2 / / Is the partnership income from furnished holiday lettings? If not applicable, turn over and fill in Page PL2 to give details of the partnership's property income YES If 'Yes', fill in boxes 1.3 to 1.17 before completing Page PL2 Furnished holiday lettings in the UK See Notes, pages PLN2 to PLN4 Income from furnished holiday lettings 1.3 Expenses (furnished holiday lettings only) Rent, rates, insurance, ground rents, etc. 1.4 Repairs, maintenance and renewals 1.5 Finance charges, including interest 1.6 Legal and professional costs 1.7 Cost of services provided, including wages 1.8 total of boxes 1.4 to 1.9 Other expenses box 1.3 minus box 1.10 Net profit (put figures in brackets if a loss) 1.11 Tax adjustments Private use 1.12 box box 1.13 Balancing charges Capital allowances 1.15 Tick box 1.15A if box 1.15 includes enhanced capital allowances for designated environmentally beneficial plant and machinery 1.15A Profit for the year (copy to box 1.18). If loss, enter '0' in box 1.16 and put the loss in box 1.17 Copy the figure to box 19A of the Partnership Statement (Full). boxes minus box SA801 Loss for the year (if you have entered '0' in box 1.16) If there is a profit, enter it in box 1.16 and enter 0 in box 1.17 boxes minus box Copy the figure to box 20 of the Partnership Statement (Full). HMRC 12/08 net PARTNERSHIP TAX RETURN UK PROPERTY: PAGE PL1 Please turn over

78 Other property income Income see Notes, pages PLN4 to PLN7 copy from box 1.16 Furnished holiday lettings profits Rents and other income from UK property Tax deducted Include this figure in box 25 of the Partnership Statement (Full). Chargeable premiums 1.21 Reverse premiums 1.21A boxes A Total income 1.22 Expenses (do not include figures you have already put in boxes 1.4 to 1.9 on Page PL1) Rent, rates, insurance, ground rents, etc Repairs, maintenance and renewals 1.24 Finance charges, including interest 1.25 Legal and professional costs 1.26 Costs of services provided, including wages 1.27 total of boxes 1.23 to 1.28 Other expenses box 1.22 minus box 1.29 Net profit (put figures in brackets if a loss) 1.30 Tax adjustments Private use 1.31 Balancing charges - including those arising under Business Premises Renovation Allowance which should also be included in box box box 1.32 Annual Investment Allowance 1.33A All other capital allowances - including Business Premises Renovation Allowance which should also be included in box Tick box 1.34A if box 1.34 includes a claim for 100% capital allowances for flats over shops 1.34A Tick box 1.34B if box 1.34 includes enhanced capital allowances for designated environmentally beneficial plant and machinery 1.34B Landlord's energy saving allowance 1.34C boxes 1.33A C % wear and tear Profit or loss for return period (if loss, enter figures in brackets) boxes minus box Copy this figure to box 19 of the Partnership Statement (Full). Now finish filling in the Partnership Tax Return HMRC 12/08 net PARTNERSHIP TAX RETURN UK PROPERTY: PAGE PL2

79 Income for the year ended 5 April 2009 PARTNERSHIP FOREIGN Fill in these Pages if, during the period (or periods) for which a Partnership Tax Return is required, the partnership had: interest, dividends or other income from savings or investments abroad, or income from land and property abroad, or any other income from sources outside the UK (except foreign income earned in the course of the partnership trade or profession - include this in the Partnership Trade and Professional Income Pages, instead). If you want help look up the column or box numbers in the Notes. Partnership details Name Tax reference The period for which information is required in these Pages can vary. In some limited circumstances you may even have to complete two sets of Partnership Foreign Pages. You should read the 'Return period' sections in the Notes on Partnership Foreign before filling in these Pages. Foreign savings or income from land and property abroad If you are a 'CT Partnership' see page 4 of the Partnership Tax Return Guide. (Box numbers 2.1 to 2.3 are not used.) Return period for income from which UK tax has not been deducted Starts 2.4 / / Ends 2.5 / / Fill in columns A, B and D, and tick the box in column A if the income is unremittable. Country Amount Foreign tax paid before tax or treated in sterling unless as paid unremittable in sterling unless tick box if income unremittable is unremittable A B D Interest and other savings income - see Notes, page PFN2 Total (in sterling) of income remittable to the UK total of column above 2.6 Copy box 2.6 to box 14 in the Partnership Statement (Full). Dividends - see Notes, page PFN2 Total (in sterling) of dividend income remittable to the UK total of column above 2.6A Include box 2.6A to box 14A in the Partnership Statement (Full). SA802 Amount included in box 2.6A that does not qualify for UK tax credit - see Notes 2.6B HMRC 12/08 net PARTNERSHIP TAX RETURN FOREIGN PAGE PF1 Please turn over

80 Foreign savings or income from land and property abroad - continued Country Amount Foreign tax paid before tax or treated in sterling unless as paid unremittable in sterling unless unremittable A B D Income from land and property IMPORTANT - see Notes, page PFN3 Chargeable premiums - see Notes, pages PFN3 and PFN4 Totals (in sterling) of income remittable to the UK and the corresponding UK and foreign tax (also in sterling) only total of column above 2.7 Copy this figure to box 17 in the Partnership Statement (Full). 2.8 total of column D Add up the column D entries on Page PF1 and PF2 and enter the total in box 28 in the Partnership Statement (Full). Disposals of holdings in offshore funds - see Notes, page PFN7 2.9 Copy this figure to box 18 in the Partnership Statement (Full). Losses on foreign let property 2.10 Copy this figure to box 21 in the Partnership Statement (Full). Now finish filling in the Partnership Tax Return. HMRC 12/08 net PARTNERSHIP TAX RETURN FOREIGN PAGE PF2

81 Income from land and property abroad Fill in one Page PF3 if the partnership: had only one overseas let property, or it had more than one but all overseas let properties were in the same country and all the income was remittable, or it had more than one and they were in different countries but there was no foreign tax deducted and all the income was remittable. If any of the income was unremittable or the partnership had overseas let properties in different countries and some foreign tax was deducted, you must fill in a copy of Page PF3 for each property letting. (Take copies of Page PF3 before you start or ask the Orderline for more copies of the Partnership Foreign Pages.) Please put the partnership name and tax reference next to the address box on each copy. If you are using Page PF3 to return income from more than one property, please use the address box below for the first property and the 'Additional information' box, box 2.35 on Page PF4, for the addresses of the other let properties. Address of property Postcode Income Total rents and other receipts (excluding chargeable premiums) Tick box 2.11A if the income in box 2.11 contains income from more than one property Tick box 2.11B if the income in box 2.11 is unremittable Expenses - see Notes, pages PFN4 and PFN A 2.11B Rent, rates, insurance, ground rents, etc Repairs, maintenance and renewals 2.13 Finance charges, including interest 2.14 Legal and professional costs 2.15 Costs of services provided, including wages 2.16 total boxes 2.12 to 2.17 Other expenses Net profit or (loss) - show loss in brackets box 2.11 minus box Tax adjustments - see Notes, pages PFN5 and PFN6 Private use Balancing charges box box 2.21 Capital allowances 2.23 Tick box 2.23A if box 2.23 includes enhanced capital allowances for designated environmentally beneficial plant and machinery 2.23A Landlord's energy saving allowance 10% wear and tear 2.23B 2.24 boxes B Adjusted profit (if loss, enter '0' here and enter loss in box 2.27) boxes minus Adjusted loss (if you entered '0' in box 2.26) boxes minus Go to Page PF4 HMRC 12/08 net PARTNERSHIP TAX RETURN FOREIGN PAGE PF3

82 Income from land and property abroad, continued Fill in boxes 2.28 to 2.30 (if you have completed only one Page PF3) or boxes 2.31 to 2.34 if you have completed a separate Page PF3 for each property. Taxable profit (from box 2.26) or allowable loss (from box 2.27) If you have only one property or your properties are all in the same foreign country and foreign tax was deducted, enter the tax paid 2.28 Copy to column B on Page PF Copy to box 2.10 on Page PF Copy to column D on Page PF2 and fill in columns A and B as appropriate If you have filled in more than one Page PF3 enter details below using a separate line for each overseas let property. Exclude any unremittable income from the 'Taxable profit or loss' column. Country Taxable profit Foreign tax Amount chargeable or loss (from box 2.26 or 2.27) total of column above Total taxable profits 2.31 Copy to column B on Page PF Copy to column D on Page PF or loss 2.34 Copy to box 2.10 in column B on Page PF Additional information HMRC 12/08 net PARTNERSHIP TAX RETURN FOREIGN PAGE PF4

83 For the year ended 5 April 2009 PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS Complete these Pages if the partnership disposed of any chargeable assets in the year ended 5 April If the partnership is a 'CT Partnership' see page 4 of the Partnership Tax Return Guide. If the partnership has disposed of a chargeable asset during the year , the partners who own a share of that asset may be liable to tax on any chargeable gain arising. The tax due, if any, will depend on the individual circumstances of each partner. These Pages only require details of disposals of chargeable assets. However, you may need to provide the partners with additional information so that they can calculate their individual chargeable gains, for example, details of the cost of the asset. Partnership details Name Tax reference Disposals of chargeable assets made by the partnership in the period 6 April 2008 to 5 April Description of asset 2. Tick if shares or 3. Disposal proceeds 4. Further information (for example, address and description of property) securities disposed of (for example, where a valuation has been shown rather than the actual proceeds are not listed shares from the disposal) or other securities (see definition on Notes page PAN4) SA803 Total disposal proceeds 4.1 total of column 3 Copy this figure to box 30 of the Partnership Statement (Full). Now finish filling in the Partnership Tax Return HMRC 12/08 net PARTNERSHIP TAX RETURN PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS: PAGE PA1

84 4.2 Additional information % % % HMRC 12/08 net PARTNERSHIP TAX RETURN PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS: PAGE PA2

85 For the year ended 5 April 2009 PARTNERSHIP SAVINGS, INVESTMENTS AND OTHER INCOME Complete these Pages if the partnership had any: interest, dividends or other income from UK banks, building societies, unit trusts, or National Savings & Investments, or any other income from UK savings, or dividends, other distributions or stock dividends from UK companies or from UK unit trusts, or other income (other than trade and professional income, foreign income, or land and property income, for which you should complete the appropriate Pages). Partnership details Name Tax reference The period for which information is required in these Pages can vary. In some limited circumstances you may even have to complete two sets of Partnership Savings, Investments and Other Income Pages. Read the 'Return period' section in the Notes to the Partnership Savings, Investments and Other Income Pages to identify the Return period (or periods) appropriate to your partnership before filling in these Pages. Interest and alternative finance receipts Interest and alternative finance receipts with no UK tax deducted Period covered by figures in boxes 7.3 to 7.5 Start 7.1 / / End 7.2 / / Interest and alternative finance receipts from UK banks and building societies paid without tax deducted 7.3 Taxable amount National Savings & Investments (such as Easy Access Savings Account, Investment Account, Income Bonds and Capital Bonds) 7.4 Other income from UK savings and investments (except dividends) 7.5 Copy this figure to box 13 in the Partnership Statement (Full). total of column above 7.6 Interest and alternative finance receipts with UK tax deducted All taxed income must be returned for the period 6 April 2008 to 5 April If the partnership is a CT Partnership see page 4 of the Partnership Tax Return Guide. Interest and alternative finance receipts from UK banks and building societies paid with tax deducted Amount after tax deducted Tax deducted Gross amount before tax 7.9 Interest distributions from UK authorised unit trusts and open-ended investment companies (dividend distributions go on Page PS2) National Savings & Investments (such as FIRST Options Bonds, Fixed Rate Savings Bonds, Guaranteed Income Bonds and Guaranteed Growth Bonds) Other taxed income from UK savings and investments (except dividends) total of column above 7.19 Include this figure in box 25 in the Partnership Statement (Full). total of column above 7.20 Copy this figure to box 22 in the Partnership Statement (Full). SA804 HMRC 12/08 net PARTNERSHIP TAX RETURN SAVINGS ETC: PAGE PS1 Please turn over

86 Dividends Dividends and other qualifying distributions from UK companies 7.21 Dividend/distribution 7.22 Tax credit Dividend/distribution plus credit 7.23 Dividend distributions from UK authorised unit trusts and open-ended investment companies Copy this figure to box 26 in the Partnership Statement (Full) box box 7.25 Dividend Notional tax Dividend plus notional tax Stock dividends from UK companies Non-qualifying distributions and loans written off box box 7.32 Copy this figure to box 27 in the Partnership Statement (Full). total of column above 7.35 Copy this figure to box 22A in the Partnership Statement (Full). Other partnership income box numbers 7.36 to 7.41 are not used Other income received without UK tax deducted Period covered by information in boxes 7.44 and 7.45 Start 7.42 / / End 7.43 / / Amount Other income - profit Copy this figure to box 15 in the Partnership Statement Amount - loss Copy this figure to box 16 in the Partnership Statement Other income received with UK tax deducted All taxed income must be returned for the period 6 April 2008 to 5 April 2009 Other income Amount after tax deducted Tax deducted 7.48 Amount before tax Include this figure in box 25 in the Partnership Statement (Full). Copy this figure to box 23 in the Partnership Statement (Full). HMRC 12/08 net PARTNERSHIP TAX RETURN SAVINGS ETC: PAGE PS2