(F. T. Segal)                                                                                                             ...
(F. T. Segal)What makes up your Tax ReturnTo make a complete return of your taxable income and gains for the year to 5 Apr...
(F. T. Segal)IncomeUK interest etc and dividends  1   UK bank, building society, unit trust, etc interest/amount          ...
(F. T. Segal)Tax reliefs       Married couple’s allowance (if you or your spouse or civil partner were born before 6 April...
(F. T. Segal)Finishing your Tax Return       Calculating your tax – if we receive your Tax Return by 31 October 2009, or i...
(F. T. Segal)Your tax adviser, if you have one 15   Your tax adviser’s name                                              1...
(F. T. Segal)                                                                                           Additional informa...
(F. T. Segal)Share schemes and employment lump sums, compensation and deductions  1   Share schemes – the taxable amount –...
(F. T. Segal)Age related married couples allowanceIf you are the husband (marriages up to 5 December 2005), or the spouse ...
(F. T. Segal)Pension savings tax charges and taxable lump sums from overseas pension schemes  5   Value of pension benefit...
(F. T. Segal)                                                                                         Self-employment (sho...
(F. T. Segal)Net profit or loss  20   Net profit – if your business income is more than your            21    Or, net loss...
(F. T. Segal)                                                                                          Self-employment (sh...
(F. T. Segal)Net profit or loss  20   Net profit – if your business income is more than your            21    Or, net loss...
(F. T. Segal)                                                                                      Tax calculation summary...
(F. T. Segal)Adjustments to tax dueYou may need to make an adjustment to increase or decrease your tax for 2008–09 because...
F. T. Segal - Year Ended 5th April 2009UK banks, building societies and unit trust etc interestName of the bank, building ...
for the year ended    Tax Return Summary                                                                                  ...
l Pensions (other than State Pensions), retirement annuities and triviality payments                   Tax taken off      ...
Signing your form and sending it back        l If you are enclosing separate supplementary pages,                         ...
Did you give a repayment to charity?                               YES       Supplementary Pages           Description    ...
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Year ending april 2009 from sam

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Year ending april 2009 from sam

  1. 1. (F. T. Segal) Tax Return 2009 Tax year 6 April 2008 to 5 April 2009UTR 2437071741 F. T. SEGALTAX REFERENCE ZT894742D 8 OSPREY COURT 256/258 FINCHLEY ROADEMPLOYER REFERENCE LONDONDATE 6 APRIL 2009 NW3 7AAHM REVENUE & CUSTOMSSEFTONTHE TRIADSTANLEY ROADBOOTLEL75 1HW FOR REFERENCE0845 300 3939Your Tax ReturnThis Notice requires you, by law, to make a return of your How to fill in this formtaxable income and capital gains, and any documents This form is designed to be read by machine – please followrequested, for the year from 6 April 2008 to 5 April 2009. the rules below so that the Tax Return is read correctly.Deadlines Use black ink and capital letters Cross out any mistakes and write the correctWe must receive your Tax Return by either: Name of bank or building society 4 information below• 31 October 2009 – if you are going to send us a paper A N Y B A N K 8 State Pension lump sum Return, or £ 2 4 3 5 0 • 0 0 4 9• 31 January 2010 – if you are going to file online. Please round up tax paid: 9 Tax taken off box 8 £ 4 7 0 1 • 0 0Please note the new filing date for paper Returns. £4,700.21 would be £4701 10 Pensions (other than State Pension), retirementYou will be charged a £100 penalty if your Tax Return is • Enter your figures in whole pounds – ignore the pence.received after the appropriate deadline. If you pay late you will Round down income and round up expenses and tax paidbe charged interest and possibly a surcharge. – it is to your benefit.To file online, go to www.hmrc.gov.uk and under do it online • If a box does not apply, please leave it blank – do not strikeselect Self Assessment. through empty boxes or write anything else.Starting your Tax ReturnBefore you start to fill it in, look through your Tax Return to make sure there is a section for all your income and claims – youmay need some separate supplementary pages (see page TR 2 and pages TRG 2 to 6 of the Tax Return guide). If you need helpplease use the guide, phone the number above or 0845 9000 444, or go to www.hmrc.gov.ukYour personal details 1 Your date of birth – it helps get your tax right DD MM YYYY 3 Your contact phone number 1 0 1 2 1 9 3 6 2 Your name and address – if it is different from what is on 4 Your National Insurance number – leave blank if the correct the front of this form. Please write the correct details number is shown above as your ‘Tax Reference underneath the wrong ones, and put ‘X’ in the boxSA100 2009 Tax Return: Page TR 1 HMRC 12/08 net
  2. 2. (F. T. Segal)What makes up your Tax ReturnTo make a complete return of your taxable income and gains for the year to 5 April 2009 you may need to complete someseparate supplementary pages. Answer the following questions by putting X in the Yes or No box. 1 Employment 6 Trusts etc. If you were an employee, director, office holder or agency 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. X Fill in a separate Employment page for each employment, Yes No directorship etc, for which you need to complete an 7 Capital gains summary Employment page and say how many pages you If you disposed of any chargeable assets (including, for are completing. example, stocks, shares, units in a unit trust, land and X property, goodwill in a business), or had any chargeable Yes No Number gains, or you wish to claim an allowable loss or make any 2 Self-employment other claim or election, read pages TRG 5 of the guide to Did you work for yourself (on your ‘own account or in decide if you have to fill in the Capital gains summary page. self-employment) in the year to 5 April 2009? (Answer Do you need to complete the Capital gains summary page? ‘Yes if you were a ‘Name at Lloyd’s.) Fill in a separate X Self-employment page for each business and say how many Yes No pages you are completing. 8 Residence, remittance basis etc X 2 Were you, for all or part of the year to 5 April 2009, one or Yes No Number more of the following – not resident, not ordinarily resident 3 Partnership or not domiciled in the UK and claiming the remittance Were you in partnership? Fill in a separate Partnership page basis; or dual resident in the UK and another country? for each partnership you were a partner in and say how X many pages you are completing. Yes No X 9 Supplementary pages Yes No Number If you answered ‘Yes to any of Questions 1 to 8, please 4 UK property check to see if, within this return, there is a page dealing Did you receive any income from UK property (including with that kind of income etc. If there is not, you will need rents and other income from land you own or lease out)? separate supplementary pages. Do you need to get and complete extra loose supplementary pages? X Yes No X 5 Foreign Yes No If you: If ‘Yes, you can go to www.hmrc.gov.uk to download them, • received any foreign income, or income gains; or ring 0845 9000 404 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? X Yes No X Yes NoStudent Loan repaymentsPlease 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 £ • 0 0 Tax Return: Page TR 2
  3. 3. (F. T. Segal)IncomeUK 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 £ 8 4 7 • 0 0 £ • 0 0 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 £ • 0 0 amount in the Foreign pages 3 Dividends from UK companies – do not include the £ • 0 0 tax credit. Property Income Dividends (PIDs) go in box 15 below 6 Tax taken off foreign dividends (the sterling equivalent) £ 1 1 1 • 0 0 £ • 0 0UK 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) £ • 0 0 £ 5 0 4 1 • 0 0 12 Taxable Incapacity Benefit – the total amount before tax 8 State Pension lump sum was taken off £ • 0 0 £ • 0 0 9 Tax taken off box 8 13 Tax taken off box 12 £ • 0 0 £ • 0 0 10 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 £ • 0 0 £ 3 7 9 5 • 0 0Other 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 £ • 0 0 £ • 0 0 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 £ • 0 0 17 Any tax taken off box 15 £ • 0 0 Tax Return: Page TR 3
  4. 4. (F. T. Segal)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 schemesDo not include payments you make to your employers pension scheme which are deducted from your pay before tax orpayments made by your employer. Boxes to return pension savings tax charges and taxable lump sums from overseas pensionsschemes are on the Additional information pages. 1 Payments to registered pension schemes where basic rate 3 Payments to your employers 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 £ • 0 0 £ • 0 0 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 £ • 0 0 £ • 0 0Charitable giving 5 Gift Aid payments made in the year to 5 April 2009 8 Gift Aid payments made after 5 April 2009 but to be treated as if made in the year to 5 April 2009 – read £ • 0 0 page TRG 18 of the guide 6 Total of any one-off payments in box 5 £ • 0 0 £ • 0 0 9 Value of any shares or securities gifted to charity 7 Gift Aid payments made in the year to 5 April 2009 but £ • 0 0 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 £ • 0 0 £ • 0 0Blind persons allowance 11 If you are registered blind on a local authority or other 13 If you want your spouses, or civil partners, 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 boxService 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 £ • 0 0 Tax Return: Page TR 4
  5. 5. (F. T. Segal)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 2010. 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 2008–09 Income Tax refunded or set-off by us or Jobcentre Plus, enter the amount £ • 0 0If you have not paid enough taxUse the payslip at the foot of your next statement (or reminder) from us to pay any tax due. 2 If you owe tax for 2008–09 and have a PAYE tax code, we 3 If you are likely to owe tax for 2009–10 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 2010–11, unless you put ‘X’ in the box to use your 2009–10 PAYE tax code to collect that tax during the year, put ‘X’ in the box – read page TRG 20 of the guideIf you have paid too much taxWe will repay direct to your bank or building society account – this is the safest and quickest method. Tell us where you would likeany 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 inyour Tax Return pack. 4 Name of bank or building society 10 If you have entered a nominees name in box 5, put ‘X in the box B A R C L A Y S 11 If your nominee is your tax adviser, put ‘X in the box 5 Name of account holder (or nominee) F T S E G A L 12 Nominees address 6 Branch sort code 2 0 — 7 4 — 6 3 7 Account number 13 and postcode 9 0 8 2 7 8 0 0 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. 6. (F. T. Segal)Your tax adviser, if you have one 15 Your tax adviser’s name 17 The first line of their address and the postcode S L A C C O U N T A N C Y L E A R H O U S E L T D I G 1 4 T G 16 Their phone number 0 2 0 8 2 7 0 0 0 2 2 18 The reference your adviser uses for you 0 3 0 2Any other information 19 Please give any other information in this space INFO FROM BOX 10 TR3: FRIENDS PROVIDENT,GROSS 3795.36,TAX PAID 0Signing 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 X 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. 7. (F. T. Segal) Additional information Tax year 6 April 2008 to 5 April 2009These 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 www.hmrc.gov.uk or ring 0845 9000 404 and ask us for the Additionalinformation notes.Other UK incomeInterest from gilt-edged and other UK securities, deeply discounted securitiesand accrued income profits 1 Gilt etc. interest after tax taken off 3 Gross amount before tax £ • 0 0 £ • 0 0 2 Tax taken off £ • 0 0Life 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 £ • 0 0 £ • 0 0 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 £ • 0 0 treated as paid – the amount of the gain 11 Deficiency relief £ • 0 0 £ • 0 0 7 Number of years the policy has been held or since the last gain – whichever is lessStock 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 £ • 0 0 £ • 0 0Business 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 2007–08 YYYY YY £ • 0 0 —SA101 2009 Tax Return: Additional information: Page Ai 1 HMRC 12/08 net
  8. 8. (F. T. Segal)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 £ • 0 0 £ • 0 0 9 Compensation and lump sum £30,000 exemption – see 2 Tax taken off box 1 page AiN 28 of the notes £ • 0 0 £ • 0 0 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 22 £ • 0 0 £ • 0 0 11 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 £ • 0 0 £ • 0 0 12 Foreign earnings not taxable in the UK 5 Redundancy and other lump sums and £ • 0 0 compensation payments 13 Foreign tax for which tax credit relief not claimed £ • 0 0 £ • 0 0 6 Tax taken off boxes 3 to 5 14 Exempt employers’ contributions to an overseas £ • 0 0 pension scheme 7 If you have left box 6 blank because the tax is included £ • 0 0 in box 2 on the Employment page, put X in the boxOther tax reliefs 1 Subscriptions for Venture Capital Trust shares – the amount 6 Post-cessation expenses and certain other losses on which relief is claimed £ • 0 0 £ • 0 0 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) £ • 0 0 £ • 0 0 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 £ • 0 0 £ • 0 0 9 Relief claimed for employers compulsory widows, widowers or orphans benefit scheme – (max £20) 4 Annuities and annual payments made £ • 0 0 £ • 0 0 10 Relief claimed on a qualifying distribution on the 5 Qualifying loan interest payable in the year redemption of bonus shares or securities £ • 0 0 £ • 0 0 Tax Return: Additional information: Page Ai 2
  9. 9. (F. T. Segal)Age related married couples allowanceIf you are the husband (marriages up to 5 December 2005), or the spouse or civil partner, with the higher income (marriagesand 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 civilpartnerships 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 partners 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 A N N E 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 3 0 0 9 1 9 2 9 8 Your spouse’s or civil partners 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 partners 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 boxOther informationIncome Tax losses Other income losses Trading losses 1 Earlier years losses – which can be set against certain 3 Relief now for 2009–10 trading, or certain capital, losses other income in 2008–09 £ • 0 0 £ • 0 0 4 Tax year for which you are claiming relief in box 3, 2 Total unused losses carried forward for example 2007–08 YYYY YY £ • 0 0 — Tax Return: Additional information: Page Ai 3
  10. 10. (F. T. Segal)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 £ • 0 0 £ • 0 0 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) £ • 0 0 £ • 0 0 7 Lifetime Allowance tax paid by your pension scheme 12 Taxable short service refund of contributions (overseas pension schemes only) £ • 0 0 £ • 0 0 8 Amount saved towards your pension, in the period covered by this Tax Return, in excess of the Annual Allowance 13 Taxable lump sum death benefit payment (overseas pension schemes only) £ • 0 0 £ • 0 0 9 Amount of unauthorised payment from a pension scheme, not subject to Surcharge 14 Foreign tax paid (in £ sterling) on boxes 12 and 13 £ • 0 0 £ • 0 0Tax avoidance schemes 15 The scheme reference number 16 The tax year in which the expected advantage arises, for example 2007–08, YYYY YY — —Additional information 17 Please give any additional information in this spacePersonal details 18 Your name 19 Your unique taxpayer reference (UTR) F . T . S E G A L 2 4 3 7 0 7 1 7 4 1 Tax Return: Additional information: Page Ai 4
  11. 11. (F. T. Segal) Self-employment (short) Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) F. T. SEGAL 2 4 3 7 0 7 1 7 4 1Read 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 L O C U M P H A R M A C I S T 5 If your business started after 5 April 2008, enter the start date DD MM YYYY 2 Postcode of your business address N W 3 7 A A 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 3 1 0 3 2 0 0 9Business 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 £ 3 8 3 0 • 0 0 £ • 0 0Allowable business expensesIf 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 £ • 0 0 £ • 0 0 11 Car, van and travel expenses – after private 16 Interest and bank and credit card etc. financial charges use proportion £ • 0 0 £ • 0 0 17 Telephone, fax, stationery and other office costs 12 Wages, salaries and other staff costs £ • 0 0 £ • 0 0 18 Other allowable business expenses – client entertaining 13 Rent, rates, power and insurance costs costs are not an allowable expense £ • 0 0 £ • 0 0 14 Repairs and renewals of property and equipment 19 Total allowable expenses – total of boxes 10 to 18 £ • 0 0 £ 5 0 8 • 0 0SA103S 2009 Tax Return: Self-employment (short): Page SES 1 HMRC 12/08 net
  12. 12. (F. T. Segal)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) £ 3 3 2 2 • 0 0 £ • 0 0Tax 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 ofthese in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work outyour capital allowances. 22 Annual Investment Allowance 24 Other capital allowances £ • 0 0 £ • 0 0 23 Allowance for small balance of unrelieved expenditure 25 Total balancing charges – where you have disposed of items for more than their value £ • 0 0 £ • 0 0Calculating your taxable profitsYour 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 anyadjustments 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 27 £ • 0 0 £ • 0 0 27 Net business profit for tax purposes (if box 20 + box 25 + 29 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 £ 3 3 2 2 • 0 0 £ • 0 0Total taxable profits or net business loss 30 Total taxable profits from this business (if box 27 + box 29 31 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) £ 3 3 2 2 • 0 0 £ • 0 0Losses, Class 4 NICs and CIS deductionsIf 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 2008–09 box – read page SESN 10 of the notes £ • 0 0 X 33 Loss to be carried back to previous year(s) and set-off 36 If you have been given a 2008–09 Class 4 NICs deferment against income (or capital gains) certificate, put X in the box – read page SESN 10 of the notes £ • 0 0 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 £ • 0 0 £ • 0 0SA103S 2009 Tax Return: Self-employment (short): Page SES 2
  13. 13. (F. T. Segal) Self-employment (short) Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) F. T. SEGAL 2 4 3 7 0 7 1 7 4 1Read 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 T R I N K E T S D E A L E R 5 If your business started after 5 April 2008, enter the start date DD MM YYYY 2 Postcode of your business address N W 3 7 A A 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 0 5 0 4 2 0 0 9Business 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 £ 1 9 6 3 • 0 0 £ • 0 0Allowable business expensesIf 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 £ • 0 0 £ • 0 0 11 Car, van and travel expenses – after private 16 Interest and bank and credit card etc. financial charges use proportion £ • 0 0 £ • 0 0 17 Telephone, fax, stationery and other office costs 12 Wages, salaries and other staff costs £ • 0 0 £ • 0 0 18 Other allowable business expenses – client entertaining 13 Rent, rates, power and insurance costs costs are not an allowable expense £ • 0 0 £ • 0 0 14 Repairs and renewals of property and equipment 19 Total allowable expenses – total of boxes 10 to 18 £ • 0 0 £ 1 8 5 3 • 0 0SA103S 2009 Tax Return: Self-employment (short): Page SES 1 HMRC 12/08 net
  14. 14. (F. T. Segal)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) £ 1 1 0 • 0 0 £ • 0 0Tax 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 ofthese in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work outyour capital allowances. 22 Annual Investment Allowance 24 Other capital allowances £ • 0 0 £ • 0 0 23 Allowance for small balance of unrelieved expenditure 25 Total balancing charges – where you have disposed of items for more than their value £ 2 4 8 • 0 0 £ • 0 0Calculating your taxable profitsYour 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 anyadjustments 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 27 £ • 0 0 £ • 0 0 27 Net business profit for tax purposes (if box 20 + box 25 + 29 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 £ • 0 0 £ • 0 0Total taxable profits or net business loss 30 Total taxable profits from this business (if box 27 + box 29 31 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) £ • 0 0 £ 1 3 8 • 0 0Losses, Class 4 NICs and CIS deductionsIf 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 2008–09 box – read page SESN 10 of the notes £ 1 3 8 • 0 0 X 33 Loss to be carried back to previous year(s) and set-off 36 If you have been given a 2008–09 Class 4 NICs deferment against income (or capital gains) certificate, put X in the box – read page SESN 10 of the notes £ • 0 0 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 £ • 0 0 £ • 0 0SA103S 2009 Tax Return: Self-employment (short): Page SES 2
  15. 15. (F. T. Segal) Tax calculation summary Tax year 6 April 2008 to 5 April 2009 Your name Your unique taxpayer reference (UTR) F . T . S E G A L 2 4 3 7 0 7 1 7 4 1Self assessmentYou can use the Working Sheet in the Tax calculation summary notes to work out the total tax, Student Loan repayment andClass 4 NICs due or overpaid for 2008–09. 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 4 • 3 5 6 Pension charges due 3 Student Loan repayment due £ • £ • 0 0Underpaid taxIf 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 2008–09 included in your tax code for 2008–09 – enter the amount from your PAYE Notice for 2009–10 – enter the amount from your PAYE Notice of Coding of Coding £ • £ •Payments on accountPlease read the notes for Section 12 of the Tax calculation summary notes to see if you need to make any payments on accountfor 2009–10. 9 If you are claiming to reduce your 2009–10 payments on 10 Your first payment on account for 2009–10 – 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 persons surplus allowance and married couples surplus allowanceEnter 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 £ • 0 0 surplus allowance you can have £ • 0 0SA110 2009 Tax Return: Tax calculation summary: Page TC 1 HMRC 12/08 net
  16. 16. (F. T. Segal)Adjustments to tax dueYou may need to make an adjustment to increase or decrease your tax for 2008–09 because you are claiming averaging forfarmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2008–09 certainlosses from 2009–10. 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 2009–10 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 spaceSA110 2009 Tax Return: Tax calculation summary: Page TC 2
  17. 17. F. T. Segal - Year Ended 5th April 2009UK banks, building societies and unit trust etc interestName of the bank, building society, Paid Interest Tax Interest Grosssavings bank or deposit taker. Gross after tax taken off before tax interestBarclays - A/C 90141798 197.22 49.30 246.52Barclays - A/C 90827800 0.12 0.03 0.15Britannia - A/C 085225663 0.00 0.00 0.00Nationwide - A/C 82246669 161.81 40.45 202.26Post Office - A/C 90786810909963 487.70 121.92 609.62Sainsburys - A/C 07069558 0.24 0.06 0.30Totals 847.09 211.76 1058.85 0.00Other pensions and retirement annuities Overseas service Gross Amount after Name(s) and address(es) of the payer(s) of the pension pension amount Tax tax and the amount of your pension(s) deduction before tax taken off taken off Friends Provident Tick 3795.36 0.00 3795.36 Totals 3795.36 0.00 3795.36 Overseas service pension deduction 0.00 Other exempt amounts 0.00Dividends and other qualifying distributions from UK companies Dividend/ Dividend Holding Company Date distribution Tax credit plus credit 344 HBOS 12 May 2008 111.11 12.35 123.46 100 London Clubs Int Ltd Nil 10 Rank Group Nil 14 Stanley Leisure Nil 14 Stanley Leisure A Nil Totals 111.11 12.35 123.46Client Code: 0302 Name: F. T. Segal Tax Ref: 24370 71741
  18. 18. for the year ended Tax Return Summary 5 April 2009This is a printed version of the information which will be transmitted to the HM Revenue & Customs once authorised by you. Before transmitting the return informationto me using the Internet Service, your tax adviser must provide you with this hard copy form of your tax return information. You must sign the statement below, at Q22,before your return information can be sent to me. If you sign this hard copy and it contains false information or you conceal any part of your income or chargeablegains, you can be prosecuted. You may also have to pay substantial financial penalties. It is recommended that you retain this hardcopy. UTR 24370 71741 The Inland Revenue Mark (IRmark) number Tax Reference 24370 71741 The Inland Revenue Mark (IRmark) number assigned to your tax return information is: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ. This number appears on each page of this hardcopy, which is consecutively numbered. Date 6 April 2009 The following details comprise the information to be sent electronically. Title/Firstnames/Surname: F. T. Segal HM Revenue & Customs office address Taxpayer Reference: 24370 71741 National Insurance Number: ZT894742D If the details above are different to those shown on the Return Form or Notice to File sent to you, please ensure that box 2 in the section headed Area Director Your personal details is ticked SEFTON Issue address The Triad F. T. Segal Stanley Road 8 Osprey Court BOOTLE 256/258 Finchley Road L75 1HW London NW3 7AA Telephone 0845 300 3939 Reference N.B: This summary is supplied for internal use only and not for submission to HM Revenue & Customs. Information regarding supplementary pages, questions Q1 to Q9, is printed at the end of this summary Your personal details l Your date of birth 1 10/12/1936 l Your national insurance number 4 ZT894742D Were there any Student Loan repayments? YES Did you receive any income from UK interest and dividends? YES Amount after tax taken off l Enter details of taxed bank or building society unit trust etc interest 1 £ 847.09 Dividend/distribution l Dividends and other qualifying distributions from UK companies 3 £ 111.11 Did you receive a taxable UK pension, retirement annuity, or other state benefit? YES Taxable amount for 2008-09 l State Pension - enter the total of your entitlements for the year 7 £ 5041.40Client: 0302 - F. T. Segal Tax Return Summary 2008/2009IRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ
  19. 19. l Pensions (other than State Pensions), retirement annuities and triviality payments Tax taken off Gross amount before tax 11 £ 10 £ 3795.36 Did you receive any other taxable income or benefit which YES you have not already entered elsewhere in your Tax Return? Do you want to claim relief for your pension contributions? YES Have you made any gifts to charity? YES Do you want to claim Blind Persons allowance? YES Did you receive income from Service companies? YES Have you already had any 2008-09 tax refunded or set off YES by your HM Revenue & Customs office or by Jobcentre Plus? Have you not paid enough tax? YES Have you paid too much tax? YES 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 theSending your tax repayment to charity form in your Tax Return pack. l Name of bank or building society 4 Barclays l Name of account holder (or nominee) 5 F T Segal l Branch sort code 6 20-74-63 To authorise your nominee to receive any repayment, 14 l Account number the box. A photocopy of your signature you must sign in 7 90827800 l will not do Do you have a tax adviser? YES l Your tax adviser 15 SL Accountancy Ltd l Their phone number 16 02082700022 l The first line of their address and the postcode 17 Lear House 259-261 Cranbrook Road IG1 4TG l The reference the adviser uses for you 18 0302Client: 0302 - F. T. Segal Tax Return Summary 2008/2009IRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ
  20. 20. Signing your form and sending it back l If you are enclosing separate supplementary pages, 21 tick the box If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form. 22 The information I have given in this Tax Return is correct and complete to the best of my knowledge and belief. Signature Date Additional Information Did you receive Interest from gilt edged and other YES UK securities (and accrued income charges)? Did you make any gains on UK life insurance policies? YES Did you receive Stock dividends, non-qualifying distributions and loans written off? YES Were there Business receipts taxed as income of an earlier year? YES Did you have Share schemes and employment lump sums, compensation and deductions? YES Do you want to claim Other tax reliefs? YES Do you want to claim Age related married couples allowance? YES Boxes 1 to 5 and, if appropriate, 9, 10 or 11, should be completed by a husband (marriages up to 5 December 2005) or by the spouse or civil partner with the higher income (marriages and civil partnerships on or after 5 December 2005). Boxes 6 to 8, and, if appropriate, 9, 10 or 11, should be completed by a 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) who has already claimed half or all of the minimum married couple’s allowance. l Spouse or civil partners full name 1 Anne l Their date of birth ( only if born before 6 April 1935 and if older than you) 2 30/09/1929 Did you have Income Tax losses? YES Did you have Pension savings tax charges and taxable YES lump sums from overseas pension schemes? Do you expect to benefit from Tax avoidance schemes? YES Calculating your tax l Total tax, Student Loan repayment and Class 4 NICs 2 £ 64.35 overpaidClient: 0302 - F. T. Segal Tax Return Summary 2008/2009IRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ
  21. 21. Did you give a repayment to charity? YES Supplementary Pages Description Taxable Tax Paid Self-employment F. T. Segal-Trinkets dealer 0.00 0.00 F. T. Segal - Trading Loss for year (138.00) F. T. Segal-Locum Pharmacist 3322.00 0.00Client: 0302 - F. T. Segal Tax Return Summary 2008/2009IRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ

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