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