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K06A- Mr D Kaye 2020 Personal Tax dividers Flipbook PDF
K06A- Mr D Kaye 2020 Personal Tax dividers
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SA Return Filing receipt Tax return Tax computation Schedules of data Client details check Income tax checklist - IRIS checklist - Process St Checklist
C:\Users\Tami\Box\THANDCO\Admin\Templates\SA file index.docx
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(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Client id: K06A Tax Year: 2020
Internet Tax Return This is a copy of the information that will be transmitted to HMRC once authorised by you. The copy includes all completed supplementary pages & attachments where appropriate. Before transmitting the return to HMRC using the Self Assessment Online Service your tax advisor must provide you with a copy of your tax return information. If you approve this copy and it contains false information or you conceal any part of your income or chargeable gains you maybe liable to financial penalties. It is recommended you retain a copy of the Tax Return transmitted to HMRC. You must read and approve the declaration statement contained on the final page of the Tax Return TR8 before your return can be submitted to HMRC. Confirmation that you have done so will suffice. The Inland Revenue Mark (IRmark) number assigned to your tax return information is: LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO. The following details comprise the information to be sent electronically: Name: Mr D R Kaye Tax Reference: 1147242096 National Insurance Number: ZL983631D If the details above are different from those shown on the Return Form or Notice to File sent to you, please ensure Q2 on page TR1 has been answered. Where your Tax Return contains a claim for repayment and you require the repayment to be sent to your bank, building society or other nominee, the relevant question within the return must be completed. Please note the receipt of these nomination details included with the other return information received using the Online Service will be taken to be your formal approval to such a nomination for repayment purposes. When filed online the Tax Return will contain the following declaration from your Tax Advisor to HMRC: "I confirm that my client has received a copy of the information contained in this return and approved the information as being correct and complete to the best of their knowledge and belief."
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Tax Return 2020
Tax year 6 April 2019 to 5 April 2020 (2019–20) MR D R KAYE
1147242096 UTR NINO ZL983631D Employer reference
Issue address
37 WOOD LANE HIGHGATE LONDON N6 5UD
Date HM Revenue and Customs office address
HM REVENUE AND CUSTOMS BX9 1AS
Telephone
For Reference
0300 200 3311
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 2019 to 5 April 2020.
Most people file online
Deadlines
It’s quick and easy to file online. Get started by typing www.gov.uk/log-in-file-self-assessment-tax-return into your internet browser address bar to go directly to our official website.
We must receive your tax return by these dates: • if you’re using a paper return – by 31 October 2020 (or 3 months after the date of this notice if that’s later) • if you’re filing a return online – by 31 January 2021 (or 3 months after the date of this notice if that’s later)
Do not use a search website to find HMRC services online. If you have not sent a tax return online before, why not join the 92% of people who already do it online? It’s easy, secure and available 24 hours a day and you can also sign up for email alerts and online messages to help you manage your tax affairs.
If your return is late you’ll be charged a £100 penalty. If your return is more than 3 months late, you’ll be charged daily penalties of £10 a day.
To file on paper, please fill in this form using the following rules: • 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
If you pay late you’ll be charged interest and a late payment penalty.
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 the Tax Return notes). For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.
Your personal details 1
Your date of birth – it helps get your tax right DD MM YYYY
2 9 2
0 3
Your phone number
4
Your National Insurance number – leave blank if the correct number is shown above
1 9 3 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 the date you changed address below DD MM YYYY
SA100 2020
3
Page TR 1
HMRC 12/19
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What makes up your tax return To make a complete return of your taxable income and gains for the year to 5 April 2020 you may need to complete some separate supplementary pages. Answer the following questions by putting ‘X’ in the ‘Yes’ or ‘No’ box.
1
Employment
6
Were you an employee, director, office holder or agency worker in the year to 5 April 2020? Please read the notes before answering. Fill in a separate ‘Employment’ page for each employment, directorship and so on. On each ‘Employment’ page you complete, enter any other payments, expenses or benefits related to that employment. Say how many ‘Employment’ pages you are completing in the ‘Number’ box below. No
Yes 2
X
If you worked for yourself (on your ‘own account’ or in self-employment) in the year to 5 April 2020, read the notes to decide if you need to fill in the ‘Self-employment’ pages. You may not need to if this income is up to £1,000. Do you need to fill in the ‘Self-employment’ pages?
3
No
X
4
8
No
UK
X
No
X
SA100 2020
X
information
X
No
If you need more pages If you answered ‘Yes’ to any of questions 1 to 9, please check to see if within this return, there’s a page dealing with that kind of income or gain. If there’s not, you’ll need separate supplementary pages. Do you need to get and fill in separate supplementary pages?
Yes
X
No
If ‘Yes’, go to www.gov.uk/taxreturnforms to download them.
Do you need to fill in the ‘Foreign’ pages? No
X
remittance basis etc
No
Additional
Yes
Foreign
Yes
Computation(s) provided
Some less common kinds of income and tax reliefs, for example Married Couple’s Allowance, Life insurance gains, chargeable event gains, Seafarer’s Earnings Deduction and details of disclosed tax avoidance schemes, should be returned on the ‘Additional information’ pages. Do you need to fill in the ‘Additional information’ pages?
If you: • were entitled to any foreign income • have, or could have, received (directly or indirectly) income, or a capital payment or benefit from a person abroad as a result of any transfer of assets • want to claim relief for foreign tax paid read the notes to decide if you need to fill in the ‘Foreign’ pages. You may not need to if your only foreign income was from land and property abroad up to £1,000.
No
Residence,
Yes 9
Number
property
Yes
X
Were you, for all or part of the year to 5 April 2020, one or more of the following: • not resident • not domiciled in the UK and claiming the remittance basis • dual resident in the UK and another country?
If you received income from UK property (including rents and other income from land you own or lease out), read the notes to decide if you need to fill in the ‘UK property’ pages. You may not need to if this income is up to £1,000. Do you need to fill in the ‘UK property’ pages?
5
Yes
Partnership
Yes
gains summary
Do you need to fill in the ‘Capital gains summary’ page and provide computations?
Number
Were you in a partnership? Fill in a separate ‘Partnership’ page for each partnership you were a partner in and say how many partnerships you had in the ‘Number’ box below.
Capital
X
If you sold or disposed of any assets (for example, stocks, shares, land and property, a business), or had any chargeable gains, read the notes to decide if you have to fill in the ‘Capital gains summary’ page. If you do, you must also provide separate computations.
Self-employment
Yes
No
Yes 7
On each ‘Self-employment’ page you complete, enter any payments or expenses related to that business. Say how many businesses you had in the ‘Number’ box below. (Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.)
etc
Did you receive, or are you treated as having received, income from a trust, settlement or the residue of a deceased person’s estate? This does not include cash lump sums/transfer of assets, otherwise known as capital distributions, received under a will.
Number
Fill in a separate ‘Self-employment’ page for each business.
Trusts
X
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Income Interest and dividends from UK banks and building societies 1
Taxed UK interest – the net amount after tax has been taken off - read the notes
£
•
5
£
0 0 6
2
Untaxed UK interest – amounts which have not had tax taken off - read the notes
£ 3
4 6 4 1
•
7
1 7 3 4
•
0 0
Foreign dividends (up to £300) – the amount in sterling after foreign tax was taken off. Do not include this amount in the ‘Foreign’ pages
£
1 4
•
0 0
Tax taken off foreign dividends – the sterling equivalent
£
0 0
•
0 0
Dividends from UK companies – the amount received - read the notes
£
0 0
Untaxed foreign interest (up to £2,000) – amounts which have not had tax taken off - read the notes
£ 4
•
Other dividends – the amount received - read the notes
1 1
•
0 0
UK pensions, annuities and other state benefits received 8
State Pension – amount you were entitled to receive in the year, not the weekly or 4-weekly amount - read the notes
£ 1 9 5 0 8
•
12
£
0 0 13
9
State Pension lump sum – the gross amount of any lump sum - read the notes
£
•
0 0
Tax taken off box 9
£
•
0 0
Pensions (other than State Pension), retirement annuities and taxable lump sums treated as pensions – the gross amount. Tax taken off goes in box 12
£
1 8 3 5 2 9
•
0 0
0 0
•
0 0
Tax taken off Incapacity Benefit in box 13 •
0 0
•
0 0
Jobseeker’s Allowance
£ 16
•
Taxable Incapacity Benefit and contribution-based Employment and Support Allowance - read the notes
£ 15
11
4 7 6 4 1
£ 14
10
Tax taken off box 11
Total of any other taxable State Pensions and benefits
£
•
0 0
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. 17
Other taxable income – before expenses and tax taken off
£
•
20
£
0 0 21
18
Total amount of allowable expenses – read the notes
£ 19
•
0 0
•
0 0
Benefit from pre-owned assets - read the notes
SA100 2020
0 0
Description of income in boxes 17 and 20 – if there’s not enough space here please give details in the ‘Any other information’ box, box 19, on page TR 7
Any tax taken off box 17
£
•
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Tax reliefs 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. If your contributions and other pension inputs are more than the Annual Allowance, you should also fill in boxes 10, 11 and 12 on page Ai 4 of the ‘Additional information‘ pages. 1
Payments to registered pension schemes where basic rate tax relief will be claimed by your pension provider (called ‘relief at source’). Enter the payments and basic rate tax
£
•
3
£
0 0 4
2
Payments to a retirement annuity contract where basic rate tax relief will not be claimed by your provider
£
•
Payments to your employer’s scheme which were not deducted from your pay before tax – this will be unusual – read the notes
0 0
•
0 0
Payments to an overseas pension scheme, which is not UK-registered, which are eligible for tax relief and were not deducted from your pay before tax
£
•
0 0
Charitable giving 5
Gift Aid payments made in the year to 5 April 2020
£ 6
4 2 3
•
•
10
0 0
£
11
0 0
•
0 0
•
0 0
Gift Aid payments to non-UK charities in box 5
£
0 0
0 0
Value of qualifying investments gifted to non-UK charities in boxes 9 and 10
£ 12
•
Value of qualifying land and buildings gifted to charity
£
Gift Aid payments made after 5 April 2020 but to be treated as if made in the year to 5 April 2020 •
Value of qualifying shares or securities gifted to charity
£
Gift Aid payments made in the year to 5 April 2020 but treated as if made in the year to 5 April 2019
£ 8
0 0
Total of any ‘one-off’ payments in box 5
£ 7
•
9
•
0 0
Blind Person’s Allowance 13
If you’re registered blind, or severely sight impaired, and your name is on a local authority or other register, put ‘X’ in the box
14
Enter the name of the local authority or other register
15
If you want your spouse’s, or civil partner’s, surplus allowance, put ‘X’ in the box
16
If you want your spouse, or civil partner, to have your surplus allowance, put ‘X’ in the box
Other less common reliefs are on the ‘Additional information’ pages.
SA100 2020
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Student Loan and Postgraduate Loan repayments Please read the notes before filling in boxes 1 to 3. 1
If you’ve received notification from Student Loans Company that your repayment of an Income Contingent Loan was due before 6 April 2020, put ‘X’ in the box. We’ll use your plan and or loan type to calculate amounts due
2
If your employer has deducted Student Loan repayments enter the amount deducted
£ 3
•
0 0
If your employer has deducted Postgraduate Loan repayments enter the amount deducted
£
•
0 0
High Income Child Benefit Charge Fill in this section if all of the following apply: • your income was over £50,000 • you or your partner (if you have one) got Child Benefit (this also applies if someone else claims Child Benefit for a child who lives with you and pays you or your partner for the child’s upkeep) • couples only – your income was higher than your partner’s Please read the notes. Use the calculator at www.gov.uk/child-benefit-tax-calculator to help you work out the Child Benefit payments you received. If you have to pay this charge for the 2020–21 tax year and you do not want us to use your 2020–21 PAYE tax code to collect that tax during the year, put ‘X’ in box 3 on page TR 6. 1
Enter the total amount of Child Benefit you and your partner got for the year to 5 April 2020
£ 2
•
3
0 0
Enter the date that you and your partner stopped getting all Child Benefit payments if this was before 6 April 2020 DD MM YYYY
Enter the number of children you and your partner got Child Benefit for on 5 April 2020
Marriage Allowance Please read the notes. If your income for the year ended 5 April 2020 was less than £12,500 you can transfer £1,250 of your Personal Allowance to your spouse or civil partner to reduce the amount of tax they pay if all of the following apply: • you were married to, or in a civil partnership with, the same person for all or part of the tax year • you were both born on or after 6 April 1935 • your spouse or civil partner’s income was not taxed at the higher rate Fill in this section if you want to make the transfer: 1
Your spouse or civil partner’s first name
4
Your spouse or civil partner’s date of birth DD MM YYYY
2
Your spouse or civil partner’s last name
5
Date of marriage or civil partnership DD MM YYYY
3
Your spouse or civil partner’s National Insurance number
SA100 2020
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Finishing your tax return C alculating your tax – if we receive this paper tax return by 31 October 2020 or if you file online, we’ll do the calculation for you and tell you how much you have to pay (or what your repayment will be) before 31 January 2021. We’ll add the amount due to your Self Assessment Statement, together with any other amounts due.
Do not enter payments on account, or other payments you have made towards the amounts due, on your tax return. We’ll deduct these on your Self Assessment Statement. 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’ve had any 2019–20 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount - read the notes
£
•
0 0
If you have not paid enough tax We recommend you pay any tax due electronically. Read the notes. 2
If you owe less than £3,000 for the 2019–20 tax year (excluding Class 2 NICs) and you send us your paper tax return by 31 October, or 30 December 2020 if you file online, we’ll try to collect the tax through your wages or pension by adjusting your 2021–22 tax code. If you do not want us to do this, put ‘X’ in the box - read the notes
3
If you owe tax on savings, casual earnings and/or the High Income Child Benefit Charge for the 2020–21 tax year, we’ll try to collect it through your wages or pension by adjusting your 2020–21 tax code. If you do not want us to do this, put ‘X’ in the box - read the notes
X
X
If you have paid too much tax To claim a repayment, fill in boxes 4 to 14 below. If you paid your tax by credit or debit card, we’ll always try to repay back to your card first before making any repayment as requested by you below. Please allow up to 4 weeks for any repayment to reach you before contacting us. 4
Name of bank or building society
5
Name of account holder (or nominee)
10
If you’ve 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
12
Nominee’s address
13
and postcode
14
To authorise your nominee to receive any repayment, you must sign in the box. A photocopy of your signature will not do
6
Branch sort code
— 7
8
9
—
Account number
Building society reference number
If you do not have a bank or building society account, or if you want us to send a cheque to you or to your nominee, put ‘X’ in the box
SA100 2020
Page TR 6
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Your tax adviser, if you have one This section is optional. Please read the notes about authorising your tax adviser. 15
Your tax adviser’s name
17
The first line of their address including the postcode
7 UNION STREET
Tamara Harrison & Co Ltd
NEWTON ABBOT DEVON 16
Their phone number
Postcode
T Q 1 2
2 J X
0 1 6 2 6 6 1 0 0 7 1 18
The reference your adviser uses for you
K 0 6 A
Any other information 19
Please give any other information in this space
ADDITIONAL INFORMATION FOR OTHER PENSION PROVIDERS- - USS, AMOUNT-GBP6662.64, TAX-GBP2664.8. PHOENIX (ABBEY LIFE), AMOUNT-GBP784.68, TAX-GBP156.8. PRUDENTIAL, AMOUNT-GBP543.12, TAX-GBP207. AVIVA, AMOUNT-GBP23240.4, TAX-GBP9296. JLT BENEFIT SOLUTIONS LTD, AMOUNT-GBP5003.16, TAX-GBP2001.2. FRIENDS PROVIDENT (AVIVA), AMOUNT-GBP25699.7, TAX-GBP10279.6. FRIENDS PROVIDENT (AVIVA), AMOUNT-GBP3202.56, TAX-GBP1601.28. REASSURE 5, AMOUNT-GBP3836.76, TAX-GBP1534.4. ACCENTURE, AMOUNT-GBP41782.1. CANADA LIFE, AMOUNT-GBP46048.6, TAX-GBP9209.6. ROTHESAY LIFE PLC, AMOUNT-GBP26725.7, TAX-GBP10690.
SA100 2020
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Signing your form and sending it back Please fill in this section and sign and date the declaration at box 22. 20
If this tax return contains provisional figures, put ‘X’ in the box
21
If you’re enclosing separate supplementary pages, put ‘X’ in the box
23
If you’ve signed on behalf of someone else, enter the capacity. For example, executor, receiver
24
Enter the name of the person you have signed for
25
If you filled in boxes 23 and 24 enter your name
26
and your address
X 22
Declaration I declare that the information I’ve given on this tax return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that I may have to pay financial penalties and face prosecution if I give false information.
Signature
Date DD MM YYYY
Postcode
SA100 2020
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Additional information Tax year 6 April 2019 to 5 April 2020 (2019–20)
Your name
Your Unique Taxpayer Reference (UTR)
1 1 4 7 2
MR D R KAYE
4 2 0 9 6
Complete these pages for less common types of income, deductions and tax reliefs, and for any other information. For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.
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
£ 2
3 •
0 0
•
0 0
Gross amount before tax
£
•
0 0
Tax taken off
£
Gains from life insurance policies, capital redemption policies and life annuity contracts 4
UK policy or contract gains on which tax was treated as paid – the amount of the gain
£
•
8
£
0 0 9
5
UK policy or contract gains where no tax was treated as paid – the amount of the gain
£ 7
•
0 0
Number of years the policy was held
Number of years the policy has been held or since the last gain 10
6
UK policy or contract gains from voided ISAs
•
Tax taken off gain shown in box 8
£ 11
0 0
•
0 0
•
0 0
Deficiency relief
£
Number of years the policy has been held or since the last gain
Stock dividends, bonus issues of securities and redeemable shares 12
Stock dividends – the amount received
£ 13
•
0 0
13.1
Close company loans written off or released
£
•
0 0
Bonus issues of securities and redeemable shares
£
•
0 0
Business receipts taxed as income of an earlier year 14
The amount of post-cessation or other business receipts
£
SA101 2020
•
0 0
15
Tax year income to be taxed, for example, 2018–19 YYYY YY
—
Page Ai 1
HMRC 12/19
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Share schemes and employment lump sums, compensation and deductions, certain post-employment income and patent royalty payments 1
Share schemes – the taxable amount – excluding amounts included on your P60 or P45
£
•
8
£
0 0 9
Box 2 is not in use
3
Taxable lump sums and certain income after the end of your job – excluding redundancy and compensation for loss of your job •
•
12
13
14 •
•
0 0
•
15
•
1
•
2
3
Exempt employers’ contributions to an overseas pension scheme – read the notes
0 0
•
0 0
•
•
8
0 0 9
0 0
0 0
•
0 0
Relief claimed on a qualifying distribution on the redemption of bonus shares or securities
£
0 0
•
Payments to a trade union for death benefits – half the amount paid (maximum £100)
£
10 •
Maintenance payments (up to £3,450) – if you or your former spouse or civil partner were born before 6 April 1935
•
0 0
Subscriptions for shares under the Seed Enterprise Investment Scheme
£
•
0 0
Qualifying loan interest payable in the year
£ 6
•
UK patent royalty payments made
£
Annual payments made
£ 5
0 0
Community Investment Tax Relief – the amount on which relief is claimed
£ 4
•
7
Subscriptions for shares under the Enterprise Investment Scheme – the amount on which relief is claimed
£
0 0
read the notes
Subscriptions for Venture Capital Trust shares – the amount on which relief is claimed
£
0 0
Foreign tax for which tax credit relief not claimed
£
Other tax reliefs –
0 0
Foreign earnings not taxable in the UK
£
If you’ve left box 6 blank because the tax is included in box 2 on the ‘Employment’ page, put ‘X’ in the box
0 0
Seafarers’ Earnings Deduction – enter pay on your ’Employment’ page – read Helpsheet 205
£
0 0
0 0
Disability and foreign service deduction
£
Tax taken off boxes 3 to 5
£ 7
•
•
£
0 0
0 0
Compensation and lump sums up to £30,000 exemption
£ 11
Redundancy, other lump sums and compensation payments - the amount above the £30,000 exemption
£ 6
0 0
10
Lump sums or benefits received from an Employer Financed Retirement Benefits Scheme excluding pensions
£ 5
•
£
£ 4
Exemptions for amounts entered in box 4
•
11
0 0
£
Post-cessation trade relief and certain other losses
£
•
0 0
Social Investment Tax Relief – the amount on which relief is claimed
12
0 0
Non-deductible loan interest from investments into property partnerships not included in box 5
£
SA101 2020
•
Page Ai 2
•
0 0
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Married Couple’s Allowance If you, or your spouse or civil partner were born before 6 April 1935, please read the notes and then complete the relevant boxes. If you’re 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’re 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 to help you fill in boxes 6 to 11. If you cannot use all of your Married Couple’s Allowance or you want your spouse or civil partner to have your surplus allowance, please read the notes and then put ‘X’ in box 10 or box 11. 1
Your spouse’s or civil partner’s full name
6
If you’ve already agreed that half of the minimum allowance is to be given to you, put ‘X’ in the box
Mrs Sara Kaye
2
Their date of birth if older than you (and at least one of you was born before 6 April 1935) DD MM YYYY
7
If you’ve already agreed that all of the minimum allowance is to be given to you, put ‘X’ in the box
3
If you’ve already agreed that half the minimum allowance is to go to your spouse or civil partner, put ‘X’ in the box
8
Your spouse’s or civil partner’s full name
9 4
If you’ve already agreed that all of the minimum allowance is to go to your spouse or civil partner, put ‘X’ in the box
If you were married or formed a civil partnership after 5 April 2019, enter the date of marriage or civil partnership DD MM YYYY
5
If, in the year to 5 April 2020, you lived with any previous spouse or civil partner, enter their date of birth DD MM YYYY
10
If you want to have your spouse’s or civil partner’s surplus allowance, put ‘X’ in the box
11
If you want your spouse or civil partner to have your surplus allowance, put ‘X’ in the box
Other information Income Tax losses and limit on Income Tax relief Other income losses 1
Earlier years’ losses – which can be set against certain other income in 2019–20
£ 2
4
•
0 0
£ 5
Total unused losses carried forward
£
•
Relief now for 2020–21 trade losses or certain capital losses – read the notes
£
SA101 2020
•
•
0 0
Tax year for which you’re claiming relief in box 3, for example, 2018–19 YYYY YY
—
0 0
Limit on Income Tax relief
Trade losses from a later year 3
Enter the amount of relief shown in box 3 which is not subject to the limit on Income Tax reliefs
6
Amount of payroll giving
£
0 0
Page Ai 3
•
0 0
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Pension Savings Tax Charges 7
Value of pension benefits in excess of your Available
12
Lifetime Allowance, taken by you as a lump sum
£
•
PSTR
0 0 13
8
Value of pension benefits in excess of your Available Lifetime Allowance, not taken as a lump sum
£
•
Lifetime Allowance tax paid by your pension scheme
£ 10
•
15
16
•
18
0 0
•
0 0
Foreign tax paid on an unauthorised payment (in £ sterling) •
0 0
Taxable short service refund of contributions (overseas pension schemes only) •
0 0
Box 17 is not in use Foreign tax paid (in £ sterling) on box 16
£
Tax paid by your pension scheme on your overseas transfer charge
£
•
£
0 0
0 0
Amount of unauthorised payment from a pension scheme, subject to surcharge
£
0 0
Value of pension benefits transferred subject to the overseas transfer charge
£ 11.2
•
•
£
Annual Allowance tax paid or payable by your pension scheme
£ 11.1
0 0
Amount saved towards your pension, in the period covered by this tax return, in excess of the Annual Allowance
£ 11
•
Amount of unauthorised payment from a pension scheme, not subject to surcharge
£
0 0 14
9
Pension scheme tax reference number
•
0 0
0 0
Tax avoidance schemes 19
The scheme reference number or promoter reference number
20
The tax year in which the expected advantage arises, for example, 2018–19 YYYY YY
—
— —
Disguised remuneration Only complete this section if HMRC has agreed to postpone a loan charge to the 2019-20 tax year. Read the notes before completing this section.
Non-PAYE employment income 21
Amount of non-PAYE disguised remuneration employment income
£
•
Self-employed and partnership income where trading has ceased 22
0 0
Amount of disguised remuneration taxable as income in 2019–20
£ 23
•
Amount of disguised remuneration to be treated as income of an earlier year
£ 24
•
0 0
Tax year income in box 23 is to be taxed, for example 2017–18 YYYY YY
—
SA101 2020
0 0
Page Ai 4
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Internet copy: PAGE 14 of 21
Capital gains summary Tax year 6 April 2019 to 5 April 2020 (2019-20) 1
Your name
2
Your Unique Taxpayer Reference (UTR)
1 1 4 7 2
MR D R KAYE
4 2 0 9 6
You must enclose your computations, including details of each gain or loss, as well as filling in the boxes.
Residential property (and carried interest) Please read the notes before filling in this section. 3
Number of disposals
4
Disposal proceeds
£ 5
•
•
Box 10 is not in use 11
0 0
0 0
•
If, during 2019-20, you submitted Real Time Transaction returns for the disposal of a residential property or properties, put the overall gain or loss in the box – include the individual amounts of gains in box 6 and losses in box 7
£ 12
Losses in the year – do not include any losses incurred on disposals subject to non-resident Capital Gains Tax. See box 52.5
£
If you are making any claim or election, put the relevant code in the box
Box 9 is not in use
0 0
Gains in the year, before losses – include any carried interest gains in this total. Do not include any gains subject to non-resident Capital Gains Tax. See boxes 52.1 onwards
£ 7
•
Allowable costs (including purchase price)
£ 6
8
0 0
0 0
Tax on gains in box 11 already paid
£ 13
•
•
0 0
•
0 0
•
0 0
Carried interest
£
Other property, assets and gains Please read the notes before filling in this section. 14
Number of disposals
19
Losses in the year
£ 15
Disposal proceeds
£ 16
21
If, during 2019-20, you submitted Real Time Transaction returns for the disposal of an asset of this type, put the overall gain or loss in the box – include the individual amounts of gains in box 17 and losses in box 19
0 0
•
0 0
Gains in the year, before losses – do not include attributed gains included in box 18
£ 18
If you are making any claim or election, put the relevant code in the box
Allowable costs (including purchase price)
£ 17
•
20
•
£
0 0
Attributed gains where personal losses cannot be set off
£
SA108 2020
•
0 0
22
•
0 0
Tax on gains in box 21 already paid
£
Page CG 1
•
0 0
HMRC 12/19
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Internet copy: PAGE 15 of 21
Listed shares and securities Please read the notes before filling in this section. 23
Number of disposals
28
If you are making any claim or election, put the relevant code in the box
29
If, during 2019-20, you submitted Real Time Transaction returns for the disposal of listed shares or securities, put the overall gain or loss in the box – include the individual amounts of gains in box 26 and losses in box 27
3 24
Disposal proceeds
£ 25
1 7 0 1 0 4
0 0
•
0 0
£
Gains in the year, before losses
£ 27
•
Allowable costs (including purchase price)
£ 26
1 7 7 0 5 6
6 9 5 0
30 •
0 0
•
0 0
•
0 0
Tax on gains in box 29 already paid
£
•
0 0
Losses in the year
£
Unlisted shares and securities Please read the notes before filling in this section. 31
Number of disposals
39
Gains exceeding the lifetime limit for Employee Shareholder Status shares
£ 32
•
0 0
•
0 0
41
0 0
43
37
If, during 2019-20, you submitted Real Time Transaction returns for the disposal of unlisted shares or securities, put the overall gain or loss in the box – include the individual amounts of gains in box 34 and losses in box 35
£ 38
•
0 0
£
SA108 2020
•
0 0
•
0 0
•
0 0
Amount in box 43 relating to Share Loss Relief in 2018-19 to which Enterprise Investment Scheme or Seed Enterprise Investment Scheme Relief is attributable
£
Tax on gains in box 37 already paid
•
Losses used against income – amount claimed against 2018-19 income
£ 44
0 0
Amount in box 41 relating to Share Loss Relief in 2019-20 to which Enterprise Investment Scheme or Seed Enterprise Investment Scheme Relief is attributable
£
If you are making any claim or election, put the relevant code in the box
•
Losses used against income – amount claimed against 2019-20 income
£ 42
•
Gains invested under Seed Enterprise Investment Scheme and qualifying for relief
£
Losses in the year
£ 36
40
0 0
Gains in the year, before losses
£ 35
•
Allowable costs (including purchase price)
£ 34
0 0
Disposal proceeds
£ 33
•
0 0
Page CG 2
•
0 0
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Internet copy: PAGE 16 of 21
Losses and adjustments Please read the notes before filling in this section.
Losses set against 2019-20 capital gains 45
Losses brought forward and used in-year
£
•
46
0 0
Income losses of 2019-20 set against gains
£
•
0 0
2019-20 capital losses – other information 47
Losses available to be carried forward
£
1 0 8 8 6
•
48
0 0
Losses used against an earlier year’s gain
£
•
0 0
Investors’ Relief and Entrepreneurs’ Relief 49
Gains qualifying for Investors’ Relief
£
•
50
Gains qualifying for Entrepreneurs’ Relief
£
0 0
•
0 0
Tax adjustments to 2019-20 capital gains 51
Adjustments to Capital Gains Tax
52
£
•
0 0
Additional liability for non-resident or dual resident trusts
£
•
0 0
Non-resident Capital Gains Tax (NRCGT) on UK property or land and indirect disposals Please read the notes before filling in this section. 52.1
For direct disposals of UK residential property or properties, put the total gains chargeable to NRCGT in the box
£ 52.2
•
SA108 2020
•
If any of the gains in box 52.2 are from indirect disposals, put ’X’ in the box
52.4
Tax on gains in boxes 52.1 and 52.2 already paid
0 0
For direct disposals of non-residential UK properties or land, or indirect disposals of any UK properties or land, put the total gains chargeable to NRCGT in the box
£
52.3
0 0
£ 52.5
•
0 0
Total losses available against NRCGT gains for the year
£
Page CG 3
•
0 0
Internet copy: PAGE 17 of 21
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Any other information 53
If your computations include any estimates or valuations, put ‘X’ in the box
54
Please give any other information in this space
SA108 2020
Page CG 4
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Internet copy: PAGE 18 of 21
Tax calculation summary Tax year 6 April 2019 to 5 April 2020 (2019–20)
Your name
MR D R KAYE
Your Unique Taxpayer Reference (UTR)
1 1 4 7 2
4 2 0 9 6
Self Assessment You can use the working sheet in the ‘Tax calculation summary notes’ to work out the total tax, Student Loan repayment, Postgraduate Loan repayment, Class 2 NICs and Class 4 NICs due or overpaid for 2019–20. If the result is a positive amount, enter it in box 1, if it’s negative, enter it in box 2. For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets. 1
Total tax (this may include Student Loan or Postgraduate Loan repayments), Class 2 NICs and Class 4 NICs due before any payments on account
£ 2
3 0 3 3 6
4.1
Class 2 NICs due
£ 5
•
•
•
Capital Gains Tax due
£
•
Student Loan repayment due
£ 3.1
8 5
Class 4 NICs due
£
Total tax (this may include Student Loan or Postgraduate Loan repayments), Class 2 NICs and Class 4 NICs overpaid
£ 3
•
4
6
•
Pension charges due
£
•
Postgraduate Loan repayment due
£
•
Underpaid tax and other debts If you pay tax under PAYE, look at your P2, ‘PAYE Coding Notice’ and the notes in section 11 of the ‘Tax calculation summary notes’, then fill in boxes 7, 8 and 9 as appropriate. 7
Underpaid tax for earlier years included in your tax code for 2019–20 – enter the amount shown as ‘amount of underpaid tax for earlier years’ from your P2, ‘PAYE Coding Notice’
£
8
Underpaid tax for 2019–20 included in your tax code for 2020–21 – enter the amount shown as ‘estimated underpayment for 2019–20’ from your P2, ‘PAYE Coding Notice’
£
•
9
•
Outstanding debt included in your tax code for 2019–20 – enter the amount from your P2, ‘PAYE Coding Notice’
£
•
Payments on account Please read the notes in section 12 of the ‘Tax calculation summary notes’ to see if you need to make any payments on account for 2020–21. 10
If you are claiming to reduce your 2020–21 payments on account, put ‘X’ in the box – enter the reduced amount of your first payment in box 11 and say why you are making the claim in box 17 on page TC 2 of this form
SA110 2020
11
Your first payment on account for 2020–21 – enter the amount (including pence)
£
Page TC 1
1 5 1 6 8
•
4 2
HMRC 12/19
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Internet copy: PAGE 19 of 21
Blind person’s surplus allowance and married couple’s surplus allowance Enter the amount of any surplus allowance transferred from your spouse or civil partner. 12
Blind person’s surplus allowance you can have
£
•
13
0 0
If you or your spouse or civil partner were born before 6 April 1935, the amount of married couple’s surplus allowance you can have
£
•
0 0
Adjustments to tax due You may need to make an adjustment to increase or decrease your tax for 2019–20 because you’re claiming averaging for farmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2019–20 certain losses from 2020–21. If you need help in filling in these boxes, ask us or your tax adviser. 14
Increase in tax due because of adjustments to an earlier year
£
15
Decrease in tax due because of adjustments to an earlier year
£
•
16
Any 2020–21 repayment you are claiming now
£
Any other information 17
Please give any other information in this space
SA110 2020
•
Page TC 2
•
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO
Internet copy: PAGE 20 of 21 CLIENT: YEAR :
Mr D R Kaye 5 April 2020
TAX REF : NI NUMBER:
11472 42096 ZL 98 36 31 D
Capital Gains Computation Capital Gains LF Ruffer-1053214 Listed Security 1/5/19: disposal of 4,612.44 shares from s.104 holding Proceeds ( 4,612.44/ 4,612.44 x 20,000.00 ) Actual cost 19,539.95 x 4,612.44/ 4,612.44
20,000.00 19,539.95
460.05
Gain
460.00
LF Ruffer-1189862 Listed Security 31/3/20: disposal of 34,871.97 shares from s.104 holding Proceeds ( 34,871.97/ 34,871.97 x 156,557.70 ) Actual cost 150,081.31 x 34,871.97/ 34,871.97
156,557.70 150,081.31
6,476.39
Gain
6,476.00
LF Ruffer-1190708 Listed Security 1/4/20: disposal of 112.49 shares from s.104 holding Proceeds ( 112.49/ 112.49 x 498.85 ) Actual cost 484.13 x 112.49/ 112.49
498.85 484.13
14.72
Gain
14.00
Total capital gains in year
6,950.00
Page 1
Internet copy: PAGE 21 of 21 CLIENT: YEAR :
Mr D R Kaye 5 April 2020
(K06A) LNYPMTZW337WKBTZGXHDTV3GXKEL6GMO TAX REF : NI NUMBER:
11472 42096 ZL 98 36 31 D
Capital Gains Computation (Cont.) Losses summary Total losses for this year Used against earlier years' gains
0.00 0.00
This year's unused losses
0.00
Earlier years' losses Unused losses post Self Assessment Total of unused losses to carry forward Carried forward losses post Self Assessment
10,886.00 10,886.00
Tax calculation Gains Less: Annual exemption
£6,950 £6,950 £0
TOTAL
£0
TAX DUE
£NIL
Page 2
CLIENT: YEAR :
Mr D R Kaye 5 April 2020
TAX REF : NI NUMBER:
11472 42096 ZL 98 36 31 D
Personal Tax Computation £ Income Foreign income UK dividends UK interest UK Pension and state benefits
£
14 1,745 4,641 203,037 209,437
Deductions NIL 209,437 Allowances Personal allowance Abatement of allowance
12,500 (12,500) NIL £209,437
Tax Borne Non-savings income (UK income tax rates) Basic rate 38,029 @ Higher rate 112,500 @ Additional rate 52,508 @
20% 40% 45%
7,605.80 45,000.00 23,628.60
Savings income Additional rate
4,641 @
45%
2,088.45
1,759 @
0%
NIL
Dividends income Dividend allowance (Additional rate)
78,322.85 Rate restricted relief Married couples allowance 3,450.00 @ 10% Tax deducted at source
(345.00) (47,641.00)
Total liability
£30,336.85
Basic rate band adjustments Gift aid Basic rate band
529.00 37,500.00 38,029.00
Payments due Total tax for 2019-2020 Payment on account due 31 January 2020 Payment on account due 31 July 2020
30,336.85 11,010.49 11,010.49 (22,020.98)
K06A
CLIENT: YEAR :
Mr D R Kaye 5 April 2020
TAX REF : NI NUMBER:
11472 42096 ZL 98 36 31 D
Personal Tax Computation (cont.) £
£
Balancing payment due for 2019-2020 1st Payment on account for 2020-2021
8,315.87 15,168.42
Total payment due by 31 January 2021
23,484.29
2nd Payment on account for 2020-2021 due by 31 July 2021
15,168.42
Allocation of Allowances and Deductions
Non-Savings
Savings
Dividends
Lump Sum Payments
Chargeable event gains (with notional tax)
Total Income Allowances
£203,037 £NIL
£4,641 £NIL
£1,759 £NIL
£NIL £NIL
£NIL £NIL
Taxable Income
£203,037
£4,641
£1,759
£NIL
£NIL
K06A
08/09/2020
HMRC: Tax years
GOV.UK Information as at 07 Sep 2020 Tamara Harrison acting on behalf of MR D R KAYE Unique Taxpayer Reference (UTR): 1147242096
Tax years Tax year overview Tax year ending 05 Apr 2020. This is a copy of the information held on your official online Self Assessment tax account with HM Revenue and Customs. Please note: To view a breakdown of an amount, follow the appropriate link in the 'Description' column. Description
Amount (£)
Tax
22,020.98
Surcharges
0.00
Interest
0.00
Penalties
0.00
Sub total
22,020.98
Less payments for this year
22,020.98
Less other adjustments
0.00
Total
0.00
https://www.tax.service.gov.uk/self-assessment/ind/1147242096/account/taxyear/1920
1/1
Self Assessment Tax Return (06/04/2019 - 05/04/2020) Mr D R Kaye
INCOME Interest Interest from banks, building societies and other deposit takers where no tax has been deducted Account Description Receipt Gross date Atom Bank (31751744) 1 Year Fixed Saver Account opened: 25/11/19 25/12/19 £51.01 25/01/20 £52.78 25/02/20 £52.84 25/03/20 £49.50 Atom Bank (30521218) 2 year bond Account closed: 25/11/19 25/11/19 £836.76 Coutts (66131712) (Jointly Held, 50.0%) 05/04/20 £136.90 Investec Bank PLC (21890900) Fixed Term Deposit 05/04/20 £824.75 Paragon Bank (2FR4254116KAY) 05/04/20 £678.00 Secure Trust Bank (20222875) 05/04/20 £926.87 Yorkshire Building Society 05/04/20 £780.97 (8599825007) not seen - estimated as last year
£4,390.38
Interest from banks, building societies and other deposit takers where tax has been deducted Account Description Receipt Net Tax date FCA (IN1154TCIFLP) Investor Redress: Connaught 07/10/19 £NIL £NIL 07/10/19 £NIL £NIL
National Savings except First Option Bonds Account Description Pensioners Guaranteed Income Bond (324023571)
Page 1
Receipt date 07/03/20
Gross
£NIL £NIL
Amount £251.68
Self Assessment Tax Return (06/04/2019 - 05/04/2020) Mr D R Kaye
Dividends Cash dividends from UK companies Holding
Amount
HML Holdings PLC ORD. 1.5p AIM Shares: 2430 18/10/19
£11.42
Cash dividends from UK unit trusts Holding
Amount
CF Ruffer Absolute Return C Acc Acquired on: 18/12/13 05/04/20
£1,734.94
Pensions etc. State pensions and benefits Description
Amount
Retirement pension Annual payments of £19,508.00
£19,508.00
Other pensions and retirement annuities Name
Net
USS Phoenix (Abbey Life) Prudential Aviva JLT Benefit Solutions Ltd Friends Provident (Aviva) Friends Provident (Aviva) ReAssure 5 Accenture Canada Life Rothesay Life plc
Page 2
Tax
Gross
£3,997.84 £627.88 £336.12 £13,944.40 £3,001.96 £15,420.08 £1,601.28 £2,302.36 £41,782.12 £36,838.97 £16,035.73
£2,664.80 £156.80 £207.00 £9,296.00 £2,001.20 £10,279.60 £1,601.28 £1,534.40 £NIL £9,209.60 £10,690.00
£6,662.64 £784.68 £543.12 £23,240.40 £5,003.16 £25,699.68 £3,202.56 £3,836.76 £41,782.12 £46,048.57 £26,725.73
£135,888.74
£47,640.68
£183,529.42
Self Assessment Tax Return (06/04/2019 - 05/04/2020) Mr D R Kaye
Foreign Foreign savings Foreign Dividends (No claim for Tax Credit Relief) Before Tax Dividend: Eurotunnel France 30/5/19
£14.56
UK Tax
Foreign Tax
Chargeable
£NIL
£NIL
£14.56
RELIEF Other Relief Charitable gifts Gift Aid to UK charities: British Humanist Society Payment made on 26/06/19
£48.00
Thomas Coram Payment made on 03/07/19
£40.00
Ovation Theatres Payment made on 03/07/19
£60.00
Harrington Scheme Payment made on 05/04/20
£75.00
RNIB Payment made on 04/12/19
£50.00
Jonathan Goldstein Memorial Fund Payment made on 05/04/20
£150.00
Total gift aid and charitable covenants:
£423.00
ALLOWANCES Other Allowances Personal details Mr David Kaye Address: 37 Wood Lane Highgate London
Page 3
Self Assessment Tax Return (06/04/2019 - 05/04/2020) Mr D R Kaye N6 5UD Client Id: K06A Telephone No: 020 8340 1624 Fax Number: UTR: 11472 42096 NI number: ZL 98 36 31 D Date of birth: 29/03/32 MISCELLANEOUS Miscellaneous Entries National Tax Rates UK taxpayer for the tax year
Page 4
09/09/2020
K06A- Mr D Kaye 2020 | Process Street
TH & Co K06A Mr D Kaye 2020 Created by Cherry Mortimore Aug 19 at 924AM
Assignees HN
Hussein Nada
Task Summary
16/16
1
Check client details
by Hussein Nada Sep 9 at 1032AM
2
Review checklist
by Hussein Nada Sep 9 at 1032AM
3
Set up tax return in IRIS
by Hussein Nada Sep 9 at 1033AM
4
Identify sections
by Hussein Nada Sep 9 at 1033AM
5
Complete Capital Gains pages
by Hussein Nada Sep 9 at 1034AM
6
Add Interest Received
by Hussein Nada Sep 9 at 1034AM
7
Add Dividend Income
by Hussein Nada Sep 9 at 1034AM
8
Add Pension Income and Taxable State Benefits
by Hussein Nada Sep 9 at 1035AM
9
Add Other Income
by Hussein Nada Sep 9 at 1035AM
10
Add Pension Contributions and Excess Pension Charge
by Hussein Nada Sep 9 at 1035AM
11
Add Gift Aid Donations
by Hussein Nada Sep 9 at 1035AM
12
Add Blind Person's Allowance
by Hussein Nada Sep 9 at 1035AM
13
Add Student Loans
by Hussein Nada Sep 9 at 1035AM
14
Add Child Benefit Received if Higher Earner
by Hussein Nada Sep 9 at 1035AM
15
Add Marriage Allowance
by Hussein Nada Sep 9 at 1036AM
16
Review tax return
by Hussein Nada Sep 9 at 1036AM
https://app.process.st/checklists/u1P_DHI7XiVyGDZA8jlLoQ/print
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09/09/2020
1
K06A- Mr D Kaye 2020 | Process Street
Check client details
Check that the client details on Senta and IRIS match. See separate process note. Client details checked and confirmed. If no, add a comment to say why not) *
Yes Updated by Hussein Nada Sep 9 at 1032AM
2
Hussein Nada checked a task "Check client details".
Sep 9 at 1032AM
Review checklist
If checklist not filled out by client and returned, print a blank copy to refer to. Note - if you need to print a blank checklist you will need to do so from the CURRENT year so go to next step and come back to this.) Review checklist to ensure that everything has been provided. Review covering letter or email from client for any new sources or changes.
3
Hussein Nada checked a task "Review checklist".
Sep 9 at 1032AM
Set up tax return in IRIS
1 Select current year and bring forward if not already done 2 Retrieve data from HMRC Updated by Hussein Nada Sep 9 at 1033AM
4
Hussein Nada marked subtask "Select current year ..." as completed.
Hussein Nada marked subtask "Retrieve data from H..." as completed.
Hussein Nada checked a task "Set up tax return in...".
Sep 9 at 1032AM Sep 9 at 1033AM
Sep 9 at 1033AM
Identify sections
It is ESSENTIAL that this section is completed to add the required sections for completion on the checklist https://app.process.st/checklists/u1P_DHI7XiVyGDZA8jlLoQ/print
2/6
09/09/2020
K06A- Mr D Kaye 2020 | Process Street
Additional pages required for:
Capital Gains Tax Updated by Hussein Nada Sep 9 at 1033AM
5
Hussein Nada checked a task "Identify sections".
Sep 9 at 1033AM
Complete Capital Gains pages
If the following conditions exist: disposal proceeds are less than 4 x Annual Exemption, gains are less than Annual Exemption, losses do not exceed gains Raise a query note to advise client that gains have not been reported because no requirement to report. If so, no further action, otherwise action as below.
1
Check that you have completion statements
2
Check that acquisition details have been provided or are already held
3
Check whether estimated gains have already been calculated and notified to client
4
If substantial, manually calculate the tax (or update estimate) to check against IRIS
5
Enter disposals on IRIS
6 Enter disposals from Consolidated Tax Packs Updated by Hussein Nada Sep 9 at 1034AM
6
Hussein Nada marked subtask "Enter disposals from..." as completed.
Hussein Nada checked a task "Complete Capital Gai...".
Sep 9 at 1034AM
Sep 9 at 1034AM
Add Interest Received
1 Enter bank interest received 2
Check new accounts are not ISAs and add to IRIS (ignore if ISA
3 Check joint accounts include the correct percentage 4 Ask client for details of accounts where no interest provided (unless confirmed as nil) 5
OR confirmed no interest received
Updated by Hussein Nada Sep 9 at 1122AM https://app.process.st/checklists/u1P_DHI7XiVyGDZA8jlLoQ/print
3/6
09/09/2020
K06A- Mr D Kaye 2020 | Process Street
Hussein Nada marked subtask "Enter bank interest ..." as completed.
Hussein Nada marked subtask "Check joint accounts..." as completed.
Hussein Nada checked a task "Add Interest Receive...".
Hussein Nada marked subtask "Ask client for detai..." as completed.
HN
Sep 9 at 1034AM Sep 9 at 1034AM
Sep 9 at 1034AM Sep 9 at 1122AM
Hussein Nada Yorkshire Building Society - no tax certificate seen- Interest estimated as last year £780.97 Sep 9 at 1123am
7
Add Dividend Income
1
Gather together dividend vouchers
2
Import in IRIS and agree to dividend vouchers
3
Investigate missing dividend income to check if shares have been sold
4
Add new shareholdings and import dividends
5 Enter dividends from personal companies and other unquoted shares 6
OR confirmed no dividends received
Updated by Hussein Nada Sep 9 at 1034AM
8
Hussein Nada marked subtask "Enter dividends from..." as completed.
Hussein Nada checked a task "Add Dividend Income".
Sep 9 at 1034AM
Sep 9 at 1034AM
Add Pension Income and Taxable State Benefits
Select all that apply: *
Pension from P60 provided Updated by Hussein Nada Sep 9 at 1034AM
HN
Hussein Nada State Pension brought in per Coutts bank statements Sep 9 at 1035am
9
Hussein Nada checked a task "Add Pension Income a...".
Sep 9 at 1035AM
Add Other Income
https://app.process.st/checklists/u1P_DHI7XiVyGDZA8jlLoQ/print
4/6
09/09/2020
K06A- Mr D Kaye 2020 | Process Street
10
Sep 9 at 1035AM
Hussein Nada checked a task "Add Blind Person's A...".
Sep 9 at 1035AM
Hussein Nada checked a task "Add Student Loans".
Sep 9 at 1035AM
Add Child Benefit Received if Higher Earner
15
Hussein Nada checked a task "Add Gift Aid Donatio...".
Add Student Loans
14
Sep 9 at 1035AM
Add Blind Person's Allowance
13
Hussein Nada checked a task "Add Pension Contribu...".
Add Gift Aid Donations
12
Sep 9 at 1035AM
Add Pension Contributions and Excess Pension Charge
11
Hussein Nada checked a task "Add Other Income".
Hussein Nada checked a task "Add Child Benefit Re...".
Sep 9 at 1035AM
Add Marriage Allowance
Hussein Nada checked a task "Add Marriage Allowan...".
https://app.process.st/checklists/u1P_DHI7XiVyGDZA8jlLoQ/print
Sep 9 at 1036AM
5/6
09/09/2020
K06A- Mr D Kaye 2020 | Process Street
Review tax return
16
1 Check whether client has now reached state pension age and, if so, ensure state pension included 2
Check whether client has tax from an earlier year included in tax code
3 Check that client has made payments on account to date 4
Check if client has moved, if so ensure box is ticked on page 1 of the return
5 Check that all known new sources of income have been included Updated by Hussein Nada Sep 9 at 1036AM
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Employment P60s P45s P11Ds Other
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Self Employment Accounts Trading tax computation Supporting docs
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Partnership Partnership pages
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Land and Property Rental accounts Rental statements Supporting docs
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Foreign Dividends Rental income Other
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Trusts R185 Other
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Capital Gains Tax CGT computation Disposals Acquisitions Claims & Elections Other
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CLIENT: YEAR :
Mr D R Kaye 5 April 2020
TAX REF : NI NUMBER:
11472 42096 ZL 98 36 31 D
Capital Gains Computation Capital Gains LF Ruffer-1053214 Listed Security 1/5/19: disposal of 4,612.44 shares from s.104 holding Proceeds ( 4,612.44/ 4,612.44 x 20,000.00 ) Actual cost 19,539.95 x 4,612.44/ 4,612.44
20,000.00 19,539.95
460.05
Gain
460.00
LF Ruffer-1189862 Listed Security 31/3/20: disposal of 34,871.97 shares from s.104 holding Proceeds ( 34,871.97/ 34,871.97 x 156,557.70 ) Actual cost 150,081.31 x 34,871.97/ 34,871.97
156,557.70 150,081.31
6,476.39
Gain
6,476.00
LF Ruffer-1190708 Listed Security 1/4/20: disposal of 112.49 shares from s.104 holding Proceeds ( 112.49/ 112.49 x 498.85 ) Actual cost 484.13 x 112.49/ 112.49
498.85 484.13
14.72
Gain
14.00
Total capital gains in year
6,950.00
Page 1
CLIENT: YEAR :
Mr D R Kaye 5 April 2020
TAX REF : NI NUMBER:
11472 42096 ZL 98 36 31 D
Capital Gains Computation (Cont.) Losses summary Total losses for this year Used against earlier years' gains
0.00 0.00
This year's unused losses
0.00
Earlier years' losses Unused losses post Self Assessment Total of unused losses to carry forward Carried forward losses post Self Assessment
10,886.00 10,886.00
Tax calculation Gains Less: Annual exemption
£6,950 £6,950 £0
TOTAL
£0
TAX DUE
£NIL
Page 2
Non-Residence Non-residence notes and dates
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Additional Information Chargeable event gains Life insurance gains Gilts Married Couple’s Allowance EIS Investments Other
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Interest Interest certificates
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Dividends Dividend vouchers
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Pension Income State pension advice Pension P60s Taxable benefits received
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David Kaye Pensions 05/04/2020
Details
03/05/2019 10/05/2019 31/05/2019 07/06/2019 28/06/2019 05/07/2019 26/07/2019 31/07/2019 01/08/2019 02/08/2019 05/08/2019 05/08/2019 09/08/2019 23/08/2019 06/09/2019 13/09/2019 20/09/2019 04/10/2019 10/10/2019 18/10/2019 08/11/2019 08/11/2019 15/11/2019 06/12/2019 13/12/2019 03/01/2020 10/01/2020 31/01/2020 07/02/2020 28/02/2020 06/03/2020 27/03/2020 03/04/2020 09/04/2020
State pension Mr
05/04/2019 Accenture DWP Accenture DWP Accenture DWP Accenture DWP DWP 2,973.52 DWP 2,578.04 DWP 3,061.96 DWP 4,185.40 DWP 2,141.40 Accenture DWP Accenture DWP 570.96 DWP Accenture DWP 570.96 DWP Accenture DWP 570.96 DWP Accenture DWP 570.96 DWP 570.96 Accenture DWP 570.96 Accenture DWP 570.96 Accenture DWP 570.96 DWP Accenture Related to tax year 2019/20 19,508.00
State pension Mrs
Accenture
310.80 3,463.18 310.80 3,463.18 310.80 3,463.18 310.80
3,463.18 310.80 3,463.18 310.80 3,463.18 310.80 3,463.18 310.80 3,463.18 310.80 310.80 3,519.17 310.80 3,519.17 310.80 3,519.17 310.8 3,519.17
4,040.40
41,782.12
08/09/2020
HMRC: Tax return options
GOV.UK Information as at 07 Sep 2020 Tamara Harrison acting on behalf of MR D R KAYE Unique Taxpayer Reference (UTR): 1147242096
Additional information HM Revenue & Customs (HMRC) holds the following information which may be useful when you are completing your tax return for the year ending 05 Apr 2020, using commercial software. Important note It is your responsibility to ensure that the information you enter on your tax return is accurate so please check the information is correct before you use it. Notices of tax code and other correspondence sent to you from your HMRC office will help you do this. This is a copy of the information held on your official online Self Assessment tax account with HM Revenue and Customs. If you want to print this information for your records, use the print facility on your browser. Date of Birth:
29 Mar 1932
State Pension (amount due for the year):
£0.00
Underpaid tax for earlier year(s) included in your tax code for this year:
Unable to provide, please refer to your PAYE notice of coding
Underpaid tax for this year included in your tax code for the following year:
Unable to provide, please refer to your PAYE notice of coding
Total Class 2 NICs Due:
Not Available
Total Class 1 NICable earnings between the PT and UEL:
Not Available
Maximum NICs Reached:
No
https://www.tax.service.gov.uk/self-assessment/ind/1147242096/taxreturn/1920/additionalinformation?navParam=/ind/1147242096
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Other income Small, miscellaneous taxable Pre-owned assets
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Pension Relief Contributions certificates Annual allowance calculations
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Charitable Giving Gift aid donations
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Blind Person’s Allowance
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Student Loans: Notification of new loan
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Child Benefit Details of benefit paid
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Marriage Allowance Details of spouse and marriage date
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Other records External tax packs Additional client records
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