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Tax year 6 April 2012 to 5 April 2013
UTR 2189851202 Mark Wesley Fowler NINO JN403870C Employer reference Date
29 Panton Close Deeping St James Peterborough Lincolnshire PE6 8ET
Tax Return 2013
HM Revenue & Customs office address
Telephone
y l n o y p C o R C M H o t d n e s t o n Do
Finishing your tax return
Tax refunded or set off
1
Calculating your tax – if we receive your tax return by 31 October 2011, 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 2012. 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.
Income
Interest and dividends from UK banks, building socie
4
£ 0 For Reference If you have not paid enough tax
If you have had any 2010–11 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount 1 Taxed UK interest etc. – the net amount after tax has been taken off (see notes) • 0
O
£
•
0 0
£
5
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 2012 to 5 April 2013.
Untaxed etc. – amounts which have not been Use the payslip at the foot of your next statement (or reminder)2from us to UK payinterest any tax due. taxed (see notes)
2
Fo a a
How to file your return
If you owe tax for 2010–11 and have a PAYE tax code, we will try to collect the tax due (if less than £2,000) through your tax code for 2012–13, unless you put ‘X’ in the box – read page TRG 22 of the guide
3
Most people file online. To do this go £ to hmrc.gov.uk/online 0 0 To file on paper, please fill in this form using the rules below. If you have paid too much tax
•
If you are likely to owe tax for 2011–12 on income other • 0 0 than employed earnings or pensions, and you do not want us to use your 2011–12 PAYE tax code to collect that tax during Dividends fromput UK ‘X’ companies –– do not include the year, in the box read page TRGthe 22 of the guide tax credit (see notes)
£3
£
6
Ta
£
Deadlines
We must receive your tax return by these dates: • if you are using a paper return – by 31 October 2013, (or 3 months after the date of this notice if that’s later), or • if you are filing a return online – by 31 January 2014, (or 3 months after the date of this notice if that’s later). If your return is late you will be charged a £100 penalty. If your return is more than 3 months late, you will be charged daily penalties of £10 a day. If you pay late you will be charged interest and a late payment penalty.
Cross out any mistakes 11 7 State Pension – the amount due for the year (see notes) If you would like us to send some, or all, of your repayment to charity please use the Giving your tax repayment to charity form in Use black ink and capital letters and write the • correct your tax return pack. £ 0 0 information below
4
pensions, annuities and other state benefits We will repay direct to your bank or building society accountUK – this is the safest and quickest method. Tell us where you would likerece any repayment to be made by filling in boxes 4 to 14.
Ta
£
Name of bank or building society
8
ANY BANK
9 5 Name of account holder (or nominee) Please round up tax paid, for example, £4,700.21 would be £4701
10 If you have entered a nominee's name in box 5, put ‘X' State Pension lump sum in the box
12
£
Tax taken off box 8 11 If your nominee is your tax adviser, put ‘X' in the box
2 4 3 5 0 4 9
•
0 0
Ta Em
£
13
£
4 7 0 1
•
0 0
Ta
£
14
10
Pensions (other than State Pension), retirement annuities 12 Nominee's address and taxable triviality payments – give details of the payers, amounts paid and tax deducted in box 19 on page TR 6
•
Jo
£ 0 0 sort code Enter Branch your figures in whole pounds – ignore the pence. • To — — Round down income and round up expenses and tax paid £ number – it is Account to your benefit. and postcode Other UK income not included on supplementary pa • If a box does not apply, please leave it blank – do not strike Do not use this section for income that should be returned on supple Building society reference number life insurance gains and certain other kinds of income go on the Addi through empty boxes or write anything else. To authorise your nominee to receive any repayment,
6 15 7 13 8 14 16 9
£
you must sign in box. A photocopy of your signature Other taxable income – the before expenses and tax will not do taken off
19
Be
Starting your tax return
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
17
£
•
0 0
20
£
Total amount of allowable expenses – read page TRG 14 of
the guide 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 £ 0 0 return: Page TR 5 help please read – you may need some separate supplementary pages (see page TR 2 and the tax return guide). If Tax you need Any tax taken off box 16 the guide, phone the number shown above or 0845 900 0444, or go to hmrc.gov.uk/sa
• 18
De en in
HMRC 12/10
£
•
0 0
Your personal details
1
Tax return: Page TR 3
our date of birth – it helps get your tax right Y DD MM YYYY
3
Your phone number
22/06/1979
2
4
07712711927
our National Insurance number – leave blank if the Y correct number is shown above
our name and address – if it is different from what is on Y the front of this form. Please write the correct details underneath the wrong ones, and put ‘X’ in the box
JN403870C
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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 2013 you may need to complete some separate supplementary pages. Answer the following questions by putting ‘X’ in the ‘Yes’ or ‘No’ box.
1
2
y l n o y p C o R C M H o t d n e s t o n Do
If you were an employee, director, office holder or agency worker in the year to 5 April 2013, do you need to complete Employment pages? Please read the guide before answering. Did you receive, or are you treated as having received, income from a trust, settlement or the residue of a deceased person’s estate? Yes No Fill in a separate Employment page for each employment, directorship, etc. 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. Yes No
7
Employment
6
Trusts etc.
C apital gains summary
X
Number
0
S elf-employment
If you sold or disposed of any assets (including, for example, stocks, shares, land and property, a business), or had any chargeable gains, read the guide to decide if you have to fill in the Capital gains summary page. If you do, you must also provide separate computations. Do you need to fill in the Capital gains summary page and provide computations? Yes No Computation(s) provided
Did you work for yourself (on your ‘own account’ or in self-employment) in the year to 5 April 2013? (Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.)
Fill in a separate Self-employment page for each business. 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. Yes
8
R esidence, remittance basis etc.
Were you, for all or part of the year to 5 April 2013, one or more of the following – not resident, not ordinarily resident or not domiciled in the UK and claiming the remittance basis; or dual resident in the UK and another country?
X
No
Number
1
3
Partnership
Were you in 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. Yes No
Yes
No
9
S upplementary pages
If you answered ‘Yes’ to any of questions 1 to 8, please check to see if within this return, there is a page dealing with that kind of income etc. If there is not, you will need separate supplementary pages. Do you need to get and fill in separate supplementary pages?
X
Number
0
4
U K property
Did you receive any income from UK property (including rents and other UK income from land you own or lease out)? – read the guide if you have furnished holiday lettings. Yes No
Yes
No
If ‘Yes’, you can go to hmrc.gov.uk to download them, or phone 0845 900 0404 and ask us for the relevant pages. Some less common kinds of income and tax reliefs (not covered by questions 1 to 8), and details of disclosed tax avoidance schemes, should be returned on the Additional information pages enclosed in the tax return pack. Do you need to fill in the Additional information pages? Yes No
X
5
F oreign
If you: • were entitled to any foreign income, or income gains • 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 guide to decide if you have to fill in the Foreign pages. Do you need to fill in the Foreign pages? Yes No
X
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Income
Interest and dividends from UK banks, building societies etc.
1
2
3
UK pensions, annuities and other state benefits received
7
y l n o y p C o R C M H o t d n e s t o n Do
5
axed UK interest etc. – the net amount after tax has T been taken off. See the guide
4
Other dividends – do not include the tax credit. See the guide
ntaxed UK interest etc. – amounts which have not had U tax taken off. See the guide
oreign dividends (up to £300) – the amount in sterling F after foreign tax was taken off. Do not include this amount in the Foreign pages
Dividends from UK companies – do not include the tax credit. See the guide
6
Tax taken off foreign dividends – the sterling equivalent
State Pension – the gross amount shown on your pension statement. See the guide
11
Tax taken off box 10
12 8
State Pension lump sum
axable Incapacity Benefit and contribution-based T Employment and Support Allowance – see the guide
9
Tax taken off box 8
13
Tax taken off Incapacity Benefit in box 12
10
ensions (other than State Pension), retirement P annuities and taxable triviality payments – give details of the payers, amounts paid and tax deducted in the ‘Any other information’ box, box 19, on page TR 7
14
Jobseeker’s Allowance
15
Total of any other taxable State Pensions and benefits
Other UK income not included on supplementary pages
Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends, life insurance gains and certain other kinds of income go on the Additional information pages in the tax return pack.
16
ther taxable income – before expenses and tax O taken off
19
Benefit from pre-owned assets – see the guide
20 17
Total amount of allowable expenses – see the guide
Description of income in boxes 16 and 19 – if there is not enough space here please give details in the ‘Any other information’ box, box 19, on page TR 7
18
Any tax taken off box 16
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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.
1
2
Charitable giving
5
y l n o y p C o R C M H o t d n e s t o n Do
ayments to registered pension schemes where basic P rate tax relief will be claimed by your pension provider (called ‘relief at source’). Enter the payments and basic rate tax
3
ayments to your employer’s scheme which were not P deducted from your pay before tax
4
Payments to a retirement annuity contract where basic rate tax relief will not be claimed by your provider
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
Gift Aid payments made in the year to 5 April 2013
9
Value of qualifying shares or securities gifted to charity
6
Total of any ‘one-off’ payments in box 5
10
Value of qualifying land and buildings gifted to charity
7
ift Aid payments made in the year to 5 April 2013 G but treated as if made in the year to 5 April 2012
11
alue of qualifying investments gifted to non-UK V charities in boxes 9 and 10
8
Gift Aid payments made after 5 April 2013 but to be treated as if made in the year to 5 April 2013
12
Gift Aid payments to non-UK charities in box 5
Blind Person’s Allowance
13
f you are registered blind on a local authority or other I register, put ‘X’ in the box
15
f you want your spouse’s, or civil partner’s, surplus I allowance, put ‘X’ in the box
14
Enter the name of the local authority or other register
16
f you want your spouse, or civil partner, to have your I surplus allowance, put ‘X’ in the box
Other less common reliefs are on the Additional information pages enclosed in the tax return pack.
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Student Loan repayments
Please read the guide before filling in boxes 1 to 3.
1
2
High income Child Benefit charge
Only fill in this section if: • your income was over £50,000, and • you or your partner (if you have one) received Child Benefit on or after 7 January 2013 (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), and • couples only – your income was higher than your partner’s. Please read the guide. If you have to pay this charge for the 2013–14 tax year and you do not want us to use your 2013–14 PAYE tax code to collect that tax during the year, put ‘X’ in box 3 on page TR 6
1
y l n o y p C o R C M H o t d n e s t o n Do
f your employer has deducted Student Loan I repayments enter the amount deducted nter the total amount of Child Benefit you and your E partner received for the period from 7 January 2013 to 5 April 2013
2
f you have received notification from the Student I Loans Company that repayment of an Income Contingent Student Loan began before 6 April 2013, put ‘X’ in the box
3
f you think your loan may be fully repaid within I the next two years, put ‘X’ in the box
nter the number of children you and your partner E received Child Benefit for during the period from 7 January 2013 to 5 April 2013
Service companies
1
f you provided your services through a service company (a company which provides your personal services to third I 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 – see the guide
Finishing your tax return
C alculating your tax – if we receive your tax return by 31 October 2013, 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 2014. We will 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 will 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 have had any 2012–13 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount
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If you have not paid enough tax
Use the payslip at the foot of your next statement (or reminder) from us to pay any tax due.
2
If you have paid too much tax
If you fill in your bank or building society account details we can make any repayment due straight into your account. This is the safest and quickest method. But, if you do not have a suitable account, put ‘X’ in box 9 and we will send you or your nominee a cheque.
4
y l n o y p C o R C M H o t d n e s t o n Do
X
Name of bank or building society
11
roviding you send us your tax return by 30 December, P if you owe tax for 2012–13 and have a PAYE tax code, we will try to collect the tax due (if less than £3,000) through your tax code for 2014–15, unless you put ‘X’ in the box – see the guide
3
f for 2013–14, you are likely to owe tax on the I high income Child Benefit charge or on income other than employed earnings or pensions, and you do not want us to use your 2013–14 PAYE tax code to collect that tax during the year, put ‘X’ in the box – see the guide
If your nominee is your tax adviser, put ‘X’ in the box
Barclays
12
Nominee’s address
5
Name of account holder (or nominee)
Mark Fowler
6
Branch sort code
13
and postcode
209069
7
Account number
14
30688118
8
o authorise your nominee to receive any repayment, T you must sign in the box. A photocopy of your signature will not do
Building society reference number
9
you do not have a bank or building society account, If or if you want us to send a cheque to you or to your nominee, put ‘X’ in the box
10
you have entered a nominee’s name in box 5, If put ‘X’ in the box
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Your tax adviser, if you have one
This section is optional. Please see the guide about authorising your tax adviser.
15
Your tax adviser’s name
17
The first line of their address including the postcode
16
Any other information
19
y l n o y p C o R C M H o t d n e s t o n Do
Their phone number
18
The reference your adviser uses for you
Please give any other information in this space
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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
f this tax return contains provisional or estimated I figures, put ‘X’ in the box
23
f you have signed on behalf of someone else, enter I the capacity. For example, executor, receiver
21
22
y l n o y p C o R C M H o t d n e s t o n Do
f you are enclosing separate supplementary pages, I put ‘X’ in the box
24
Enter the name of the person you have signed for
Declaration
declare that the information I have given on this tax I return and any supplementary pages is correct and complete to the best of my knowledge and belief.
25
If you filled in boxes 23 and 24 enter your name
I understand that I may have to pay financial penalties and face prosecution if I give false information. Signature
26
and your address
Date DD MM YYYYY
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Additional information
Tax year 6 April 2012 to 5 April 2013 These pages:
• are for less common types of income, deductions and tax reliefs, and for other information • if completed, are to be sent back with your tax return (please do not send these pages back if you have made no entries on them). If you think that you need to complete these pages, go to hmrc.gov.uk or phone 0845 9000 404 and ask us for the Additional information notes.
Other UK income
Interest from gilt-edged and other UK securities, deeply discounted securities and accrued income profits
1
Gilt etc. interest after tax taken off
3
Gross amount before tax
2
Tax taken off
Life insurance gains
4
UK life insurance policy etc. gains on which tax was treated as paid – the amount of the gain
8
UK life insurance policy etc. gains from voided ISAs
9 5
Number of years the policy was held
Number of years the policy has been held or since the last gain – whichever is less
10
Tax taken off box 8
6
UK life insurance policy etc. gains where no tax was treated as paid – the amount of the gain
11
Deficiency relief – read the notes
7
Number of years the policy has been held or since the last gain – whichever is less
Stock dividends, non-qualifying distributions and loans written off
12
Stock dividends – the appropriate amount in cash/ cash equivalent of the share capital – without any tax
13
Non-qualifying distributions and close company loans written off or released
Business receipts taxed as income of an earlier year
14
The amount of post-cessation or other business receipts
15
Tax year income to be taxed, for example, 2011–12 YYYY YY
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Share schemes and employment lump sums, compensation and deductions and certain post-employment income
1
Share schemes – the taxable amount – excluding amounts included on your P60 or P45
8
Exemptions for amounts entered in box 4
9 2
Tax taken off box 1
Compensation and lump sum £30,000 exemption – read the notes
3
Taxable lump sums and certain income after the end of your job – excluding redundancy and compensation for loss of your job
10
Disability and foreign service deduction
11 4
Lump sums or benefits received from an Employer Financed Retirement Benefits Scheme excluding pensions
12
Seafarers’ Earnings Deduction – the total amount (and give the names of the ships in the ‘Additional information’ box on page Ai 4)
Foreign earnings not taxable in the UK
5
Redundancy and other lump sums and compensation payments
13
Foreign tax for which tax credit relief not claimed
6
Tax taken off boxes 3 to 5
14
Exempt employers’ contributions to an overseas pension scheme
7
If you have left box 6 blank because the tax is included in box 2 on the Employment page, put ‘X’ in the box
Other tax reliefs
1
Subscriptions for Venture Capital Trust shares – the amount on which relief is claimed
7
Maintenance payments (maximum £2,960) – only if you or your former spouse or civil partner were born before 6 April 1935
2
Subscriptions for shares under the Enterprise Investment Scheme – the amount on which relief is claimed (and provide more information on page Ai 4)
8
Payments to a trade union etc. for death benefits – half the amount paid (maximum £100)
3
Community Investment Tax Relief – the amount on which relief is claimed
9
Relief claimed for employer’s compulsory widow’s, widower’s or orphan’s benefit scheme – (maximum £20)
4
UK royalties and annual payments made
10
Relief claimed on a qualifying distribution on the redemption of bonus shares or securities
5
Qualifying loan interest payable in the year
11
Subscriptions for shares under the Seed Enterprise Investment Scheme
6
Post-cessation expenses and certain other losses
SA101 2013
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Age-related Married Couple’s Allowance
If you are the husband (marriages up to 5 December 2005), or the spouse or civil partner with the higher income (marriages and civil partnerships on or after 5 December 2005), you should complete box 1 and, where appropriate, boxes 2 to 5 and box 9. If you want to claim or transfer surplus allowances, complete box 10 or box 11 as well. If you are the wife (marriages up to 5 December 2005), or the spouse or civil partner with the lower income (marriages and civil partnerships on or after 5 December 2005), please read the notes. These notes will help you fill in boxes 6 to 11. If you, or your spouse or civil partner were born before 6 April 1935, complete the relevant boxes
1
Your spouse’s or civil partner’s full name
6
If you have already agreed that half of the minimum allowance is to be given to you, put ‘X’ in the box
7 2
Their date of birth if older than you (and at least one of you was born before 6 April 1935) DD MM YYYY
If you have already agreed that all of the minimum allowance is to be given to you, put ‘X’ in the box
8 3
Your spouse’s or civil partner’s full name
If you have already agreed that half 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 2012, enter the date of marriage or civil partnership DD MM YYYY
9 4
If you have already agreed that all of the minimum allowance is to go to your spouse or civil partner, put ‘X’ in the box
10 5
If, in the year to 5 April 2013, you lived with any previous spouse or civil partner, enter their date of birth
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
Other income losses
1
Losses from a later year
3
Earlier years’ losses – which can be set against certain other income in 2012–13 Total unused losses carried forward
Relief now for 2013–14 income or certain capital losses – Read the notes and specify the source of loss in the additional information box 19 on page Ai4
2
4
Tax year for which you are claiming relief in box 3, for example, 2011–12 YYYY YY
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Pension savings tax charges and taxable lump sums from overseas pension schemes
5
Value of pension benefits in excess of your Available
Lifetime Allowance, taken by you as a lump sum
11
Amount of unauthorised payment from a pension scheme, not subject to surcharge
6
Value of pension benefits in excess of your Available Lifetime Allowance, not taken as a lump sum
12
Amount of unauthorised payment from a pension scheme, subject to surcharge
7
Lifetime Allowance tax paid by your pension scheme
13
Foreign tax paid on an unauthorised payment (in £ sterling)
8
Amount saved towards your pension, in the period covered by this tax return, in excess of the Annual Allowance
14
Taxable short service refund of contributions (overseas pension schemes only)
9
Annual Allowance tax paid or payable by your pension scheme
15
Taxable lump sum payment (overseas pension schemes only)
10
Pension scheme tax reference number – read the notes
16
Foreign tax paid (in £ sterling) on boxes 14 and 15
Tax avoidance schemes
17
The scheme reference number
18
The tax year in which the expected advantage arises, for example, 2011–12 YYYY YY
Additional information
19
Please give any additional information in this space
Personal details
20
Your name
21
Your Unique Taxpayer Reference (UTR)
2189851202 Mark Wesley Fowler
SA101 2013
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Self-employment (short)
Tax year 6 April 2012 to 5 April 2013
Your name
Your Unique Taxpayer Reference (UTR)
Mark Wesley Fowler
2189851202
Please read the Self-employment (short) notes to check if you should use this page or the Self-employment (full) page.
Business details
1
Description of business
4
Pianist
If you are a foster carer or shared lives carer, put ‘X’ in the box – read the notes
5
If your business started after 5 April 2012, enter the start date DD MM YYYY
2
Postcode of your business address
26/05/2012
6
PE68ET
3
If your business ceased before 6 April 2013, enter the final date of trading DD MM YYYY
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 the notes
05/04/2013
Business income – if your annual business turnover was below £77,000
8
Your turnover – the takings, fees, sales or money earned by your business
9
Any other business income not included in box 8 – excluding Business Start-up Allowance
8409.00
Allowable business expenses
If your annual turnover was below £77,000 you may just put your total expenses in box 19, rather than filling in the whole section.
10
Costs of goods bought for resale or goods used
15
Accountancy, legal and other professional fees
11
Car, van and travel expenses – after private use proportion
16
Interest and bank and credit card etc. financial charges
2280.00
17 12
Phone, fax, stationery and other office costs
Wages, salaries and other staff costs
18 13
Rent, rates, power and insurance costs
Other allowable business expenses – client entertaining costs are not an allowable expense
14
Repairs and renewals of property and equipment
19
Total allowable expenses – total of boxes 10 to 18
2280.00
SA103S 2013
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Net profit or loss
20
Net profit – if your business income is more than your expenses (if box 8 + box 9 minus box 19 is positive)
21
Or, net loss – if your expenses exceed your business income (if box 19 minus (box 8 + box 9) is positive)
6129.00
Tax allowances for vehicles and equipment (capital allowances)
There are ‘capital’ tax allowances for vehicles and equipment used in your business (you should not have included the cost of these in your business expenses). Please read the Self-employment (short) notes and use the example and Working Sheets to work out your capital allowances.
22
Annual Investment Allowance
24
Other capital allowances
23
Allowance for small balance of unrelieved expenditure
25
Total balancing charges – where you have disposed of items for more than their value
Calculating your taxable profits
Your taxable profit may not be the same as your net profit. Please read the Self-employment (short) notes to see if you need to make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year.
26
Goods and/or services for your own use – read the notes
28
Loss brought forward from earlier years set off against this year’s profits – up to the amount in box 27
27
Net business profit for tax purposes (if box 20 + box 25 + box 26 minus (boxes 21 to 24) is positive)
29
Any other business income not included in box 8 or box 9 – for example, Business Start-up Allowance
6129.00
Total taxable profits or net business loss
30
Total taxable profits from this business (if box 27 + box 29 minus box 28 is positive)
31
Net business loss for tax purposes (if boxes 21 to 24 minus (box 20 + box 25 + box 26) is positive)
6129.00
Losses, Class 4 NICs and CIS deductions
If you have made a loss for tax purposes (box 31), read the Self-employment (short) notes and fill in boxes 32 to 34 as appropriate.
32
Loss from this tax year set off against other income for 2012–13
35
If you are exempt from paying Class 4 NICs, put ‘X’ in the box – read the notes
33
Loss to be carried back to previous year(s) and set off against income (or capital gains)
36
If you have been given a 2012–13 Class 4 NICs deferment certificate, put ‘X’ in the box – read the notes
34
Total loss to carry forward after all other set-offs – including unused losses brought forward
37
Deductions on payment and deduction statements from contractors – construction industry subcontractors only
SA103S 2013
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Tax calculation summary
Tax year 6 April 2012 to 5 April 2013
Your name
Your Unique Taxpayer Reference (UTR)
2189851202
Mark Wesley Fowler
Self Assessment
You can use the Working Sheet in the Tax calculation summary notes to work out the total tax, Student Loan repayment and Class 4 NICs due or overpaid for 2012–13. If the result is a positive amount, enter it in box 1; if it is negative, enter it in box 2.
1
Total tax (this may include Student Loan repayment) and Class 4 NICs due before any payments on account
4
Class 4 NICs due
0.00
5
0.00
Capital Gains Tax due
2
Total tax (this may include Student Loan repayment) and Class 4 NICs overpaid
0.00
6
0.00
Student Loan repayment due
Pension charges due
3
0.00
0.00
Underpaid tax and other debts
If you pay tax under PAYE, look at your 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 2012–13 – enter the amount shown as ‘amount of underpaid tax for earlier years’ from your P2 PAYE Coding Notice
9
Outstanding debt included in your tax code for 2012–13 – enter the amount from your P2 PAYE Coding Notice
0.00
0.00
8
Underpaid tax for 2012–13 included in your tax code for 2013–14 – enter the amount shown as ‘estimated underpayment for 2011–12’ from your P2 PAYE Coding Notice
0.00
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 2013–14.
10
If you are claiming to reduce your 2013–14 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 overleaf
11
Your first payment on account for 2013–14 – enter the amount (including pence)
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HMRC 12/12
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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
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
Adjustments to tax due
You may need to make an adjustment to increase or decrease your tax for 2012–13 because you are claiming averaging for farmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2012–13 certain losses from 2013–14. 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 2013–14 repayment you are claiming now
Any other information
17
Please give any other information in this space
SA110 2013
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UTR 2189851202 Mark Wesley Fowler NINO JN403870C Employer reference Date
29 Panton Close Deeping St James Peterborough Lincolnshire PE6 8ET
Tax Return 2013
HM Revenue & Customs office address
Telephone
y l n o y p C o R C M H o t d n e s t o n Do
Finishing your tax return
Tax refunded or set off
1
Calculating your tax – if we receive your tax return by 31 October 2011, 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 2012. 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.
Income
Interest and dividends from UK banks, building socie
4
£ 0 For Reference If you have not paid enough tax
If you have had any 2010–11 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount 1 Taxed UK interest etc. – the net amount after tax has been taken off (see notes) • 0
O
£
•
0 0
£
5
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 2012 to 5 April 2013.
Untaxed etc. – amounts which have not been Use the payslip at the foot of your next statement (or reminder)2from us to UK payinterest any tax due. taxed (see notes)
2
Fo a a
How to file your return
If you owe tax for 2010–11 and have a PAYE tax code, we will try to collect the tax due (if less than £2,000) through your tax code for 2012–13, unless you put ‘X’ in the box – read page TRG 22 of the guide
3
Most people file online. To do this go £ to hmrc.gov.uk/online 0 0 To file on paper, please fill in this form using the rules below. If you have paid too much tax
•
If you are likely to owe tax for 2011–12 on income other • 0 0 than employed earnings or pensions, and you do not want us to use your 2011–12 PAYE tax code to collect that tax during Dividends fromput UK ‘X’ companies –– do not include the year, in the box read page TRGthe 22 of the guide tax credit (see notes)
£3
£
6
Ta
£
Deadlines
We must receive your tax return by these dates: • if you are using a paper return – by 31 October 2013, (or 3 months after the date of this notice if that’s later), or • if you are filing a return online – by 31 January 2014, (or 3 months after the date of this notice if that’s later). If your return is late you will be charged a £100 penalty. If your return is more than 3 months late, you will be charged daily penalties of £10 a day. If you pay late you will be charged interest and a late payment penalty.
Cross out any mistakes 11 7 State Pension – the amount due for the year (see notes) If you would like us to send some, or all, of your repayment to charity please use the Giving your tax repayment to charity form in Use black ink and capital letters and write the • correct your tax return pack. £ 0 0 information below
4
pensions, annuities and other state benefits We will repay direct to your bank or building society accountUK – this is the safest and quickest method. Tell us where you would likerece any repayment to be made by filling in boxes 4 to 14.
Ta
£
Name of bank or building society
8
ANY BANK
9 5 Name of account holder (or nominee) Please round up tax paid, for example, £4,700.21 would be £4701
10 If you have entered a nominee's name in box 5, put ‘X' State Pension lump sum in the box
12
£
Tax taken off box 8 11 If your nominee is your tax adviser, put ‘X' in the box
2 4 3 5 0 4 9
•
0 0
Ta Em
£
13
£
4 7 0 1
•
0 0
Ta
£
14
10
Pensions (other than State Pension), retirement annuities 12 Nominee's address and taxable triviality payments – give details of the payers, amounts paid and tax deducted in box 19 on page TR 6
•
Jo
£ 0 0 sort code Enter Branch your figures in whole pounds – ignore the pence. • To — — Round down income and round up expenses and tax paid £ number – it is Account to your benefit. and postcode Other UK income not included on supplementary pa • If a box does not apply, please leave it blank – do not strike Do not use this section for income that should be returned on supple Building society reference number life insurance gains and certain other kinds of income go on the Addi through empty boxes or write anything else. To authorise your nominee to receive any repayment,
6 15 7 13 8 14 16 9
£
you must sign in box. A photocopy of your signature Other taxable income – the before expenses and tax will not do taken off
19
Be
Starting your tax return
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
17
£
•
0 0
20
£
Total amount of allowable expenses – read page TRG 14 of
the guide 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 £ 0 0 return: Page TR 5 help please read – you may need some separate supplementary pages (see page TR 2 and the tax return guide). If Tax you need Any tax taken off box 16 the guide, phone the number shown above or 0845 900 0444, or go to hmrc.gov.uk/sa
• 18
De en in
HMRC 12/10
£
•
0 0
Your personal details
1
Tax return: Page TR 3
our date of birth – it helps get your tax right Y DD MM YYYY
3
Your phone number
22/06/1979
2
4
07712711927
our National Insurance number – leave blank if the Y correct number is shown above
our name and address – if it is different from what is on Y the front of this form. Please write the correct details underneath the wrong ones, and put ‘X’ in the box
JN403870C
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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 2013 you may need to complete some separate supplementary pages. Answer the following questions by putting ‘X’ in the ‘Yes’ or ‘No’ box.
1
2
y l n o y p C o R C M H o t d n e s t o n Do
If you were an employee, director, office holder or agency worker in the year to 5 April 2013, do you need to complete Employment pages? Please read the guide before answering. Did you receive, or are you treated as having received, income from a trust, settlement or the residue of a deceased person’s estate? Yes No Fill in a separate Employment page for each employment, directorship, etc. 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. Yes No
7
Employment
6
Trusts etc.
C apital gains summary
X
Number
0
S elf-employment
If you sold or disposed of any assets (including, for example, stocks, shares, land and property, a business), or had any chargeable gains, read the guide to decide if you have to fill in the Capital gains summary page. If you do, you must also provide separate computations. Do you need to fill in the Capital gains summary page and provide computations? Yes No Computation(s) provided
Did you work for yourself (on your ‘own account’ or in self-employment) in the year to 5 April 2013? (Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.)
Fill in a separate Self-employment page for each business. 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. Yes
8
R esidence, remittance basis etc.
Were you, for all or part of the year to 5 April 2013, one or more of the following – not resident, not ordinarily resident or not domiciled in the UK and claiming the remittance basis; or dual resident in the UK and another country?
X
No
Number
1
3
Partnership
Were you in 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. Yes No
Yes
No
9
S upplementary pages
If you answered ‘Yes’ to any of questions 1 to 8, please check to see if within this return, there is a page dealing with that kind of income etc. If there is not, you will need separate supplementary pages. Do you need to get and fill in separate supplementary pages?
X
Number
0
4
U K property
Did you receive any income from UK property (including rents and other UK income from land you own or lease out)? – read the guide if you have furnished holiday lettings. Yes No
Yes
No
If ‘Yes’, you can go to hmrc.gov.uk to download them, or phone 0845 900 0404 and ask us for the relevant pages. Some less common kinds of income and tax reliefs (not covered by questions 1 to 8), and details of disclosed tax avoidance schemes, should be returned on the Additional information pages enclosed in the tax return pack. Do you need to fill in the Additional information pages? Yes No
X
5
F oreign
If you: • were entitled to any foreign income, or income gains • 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 guide to decide if you have to fill in the Foreign pages. Do you need to fill in the Foreign pages? Yes No
X
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Income
Interest and dividends from UK banks, building societies etc.
1
2
3
UK pensions, annuities and other state benefits received
7
y l n o y p C o R C M H o t d n e s t o n Do
5
axed UK interest etc. – the net amount after tax has T been taken off. See the guide
4
Other dividends – do not include the tax credit. See the guide
ntaxed UK interest etc. – amounts which have not had U tax taken off. See the guide
oreign dividends (up to £300) – the amount in sterling F after foreign tax was taken off. Do not include this amount in the Foreign pages
Dividends from UK companies – do not include the tax credit. See the guide
6
Tax taken off foreign dividends – the sterling equivalent
State Pension – the gross amount shown on your pension statement. See the guide
11
Tax taken off box 10
12 8
State Pension lump sum
axable Incapacity Benefit and contribution-based T Employment and Support Allowance – see the guide
9
Tax taken off box 8
13
Tax taken off Incapacity Benefit in box 12
10
ensions (other than State Pension), retirement P annuities and taxable triviality payments – give details of the payers, amounts paid and tax deducted in the ‘Any other information’ box, box 19, on page TR 7
14
Jobseeker’s Allowance
15
Total of any other taxable State Pensions and benefits
Other UK income not included on supplementary pages
Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends, life insurance gains and certain other kinds of income go on the Additional information pages in the tax return pack.
16
ther taxable income – before expenses and tax O taken off
19
Benefit from pre-owned assets – see the guide
20 17
Total amount of allowable expenses – see the guide
Description of income in boxes 16 and 19 – if there is not enough space here please give details in the ‘Any other information’ box, box 19, on page TR 7
18
Any tax taken off box 16
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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.
1
2
Charitable giving
5
y l n o y p C o R C M H o t d n e s t o n Do
ayments to registered pension schemes where basic P rate tax relief will be claimed by your pension provider (called ‘relief at source’). Enter the payments and basic rate tax
3
ayments to your employer’s scheme which were not P deducted from your pay before tax
4
Payments to a retirement annuity contract where basic rate tax relief will not be claimed by your provider
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
Gift Aid payments made in the year to 5 April 2013
9
Value of qualifying shares or securities gifted to charity
6
Total of any ‘one-off’ payments in box 5
10
Value of qualifying land and buildings gifted to charity
7
ift Aid payments made in the year to 5 April 2013 G but treated as if made in the year to 5 April 2012
11
alue of qualifying investments gifted to non-UK V charities in boxes 9 and 10
8
Gift Aid payments made after 5 April 2013 but to be treated as if made in the year to 5 April 2013
12
Gift Aid payments to non-UK charities in box 5
Blind Person’s Allowance
13
f you are registered blind on a local authority or other I register, put ‘X’ in the box
15
f you want your spouse’s, or civil partner’s, surplus I allowance, put ‘X’ in the box
14
Enter the name of the local authority or other register
16
f you want your spouse, or civil partner, to have your I surplus allowance, put ‘X’ in the box
Other less common reliefs are on the Additional information pages enclosed in the tax return pack.
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Student Loan repayments
Please read the guide before filling in boxes 1 to 3.
1
2
High income Child Benefit charge
Only fill in this section if: • your income was over £50,000, and • you or your partner (if you have one) received Child Benefit on or after 7 January 2013 (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), and • couples only – your income was higher than your partner’s. Please read the guide. If you have to pay this charge for the 2013–14 tax year and you do not want us to use your 2013–14 PAYE tax code to collect that tax during the year, put ‘X’ in box 3 on page TR 6
1
y l n o y p C o R C M H o t d n e s t o n Do
f your employer has deducted Student Loan I repayments enter the amount deducted nter the total amount of Child Benefit you and your E partner received for the period from 7 January 2013 to 5 April 2013
2
f you have received notification from the Student I Loans Company that repayment of an Income Contingent Student Loan began before 6 April 2013, put ‘X’ in the box
3
f you think your loan may be fully repaid within I the next two years, put ‘X’ in the box
nter the number of children you and your partner E received Child Benefit for during the period from 7 January 2013 to 5 April 2013
Service companies
1
f you provided your services through a service company (a company which provides your personal services to third I 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 – see the guide
Finishing your tax return
C alculating your tax – if we receive your tax return by 31 October 2013, 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 2014. We will 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 will 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 have had any 2012–13 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount
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If you have not paid enough tax
Use the payslip at the foot of your next statement (or reminder) from us to pay any tax due.
2
If you have paid too much tax
If you fill in your bank or building society account details we can make any repayment due straight into your account. This is the safest and quickest method. But, if you do not have a suitable account, put ‘X’ in box 9 and we will send you or your nominee a cheque.
4
y l n o y p C o R C M H o t d n e s t o n Do
X
Name of bank or building society
11
roviding you send us your tax return by 30 December, P if you owe tax for 2012–13 and have a PAYE tax code, we will try to collect the tax due (if less than £3,000) through your tax code for 2014–15, unless you put ‘X’ in the box – see the guide
3
f for 2013–14, you are likely to owe tax on the I high income Child Benefit charge or on income other than employed earnings or pensions, and you do not want us to use your 2013–14 PAYE tax code to collect that tax during the year, put ‘X’ in the box – see the guide
If your nominee is your tax adviser, put ‘X’ in the box
Barclays
12
Nominee’s address
5
Name of account holder (or nominee)
Mark Fowler
6
Branch sort code
13
and postcode
209069
7
Account number
14
30688118
8
o authorise your nominee to receive any repayment, T you must sign in the box. A photocopy of your signature will not do
Building society reference number
9
you do not have a bank or building society account, If or if you want us to send a cheque to you or to your nominee, put ‘X’ in the box
10
you have entered a nominee’s name in box 5, If put ‘X’ in the box
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Your tax adviser, if you have one
This section is optional. Please see the guide about authorising your tax adviser.
15
Your tax adviser’s name
17
The first line of their address including the postcode
16
Any other information
19
y l n o y p C o R C M H o t d n e s t o n Do
Their phone number
18
The reference your adviser uses for you
Please give any other information in this space
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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
f this tax return contains provisional or estimated I figures, put ‘X’ in the box
23
f you have signed on behalf of someone else, enter I the capacity. For example, executor, receiver
21
22
y l n o y p C o R C M H o t d n e s t o n Do
f you are enclosing separate supplementary pages, I put ‘X’ in the box
24
Enter the name of the person you have signed for
Declaration
declare that the information I have given on this tax I return and any supplementary pages is correct and complete to the best of my knowledge and belief.
25
If you filled in boxes 23 and 24 enter your name
I understand that I may have to pay financial penalties and face prosecution if I give false information. Signature
26
and your address
Date DD MM YYYYY
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Additional information
Tax year 6 April 2012 to 5 April 2013 These pages:
• are for less common types of income, deductions and tax reliefs, and for other information • if completed, are to be sent back with your tax return (please do not send these pages back if you have made no entries on them). If you think that you need to complete these pages, go to hmrc.gov.uk or phone 0845 9000 404 and ask us for the Additional information notes.
Other UK income
Interest from gilt-edged and other UK securities, deeply discounted securities and accrued income profits
1
Gilt etc. interest after tax taken off
3
Gross amount before tax
2
Tax taken off
Life insurance gains
4
UK life insurance policy etc. gains on which tax was treated as paid – the amount of the gain
8
UK life insurance policy etc. gains from voided ISAs
9 5
Number of years the policy was held
Number of years the policy has been held or since the last gain – whichever is less
10
Tax taken off box 8
6
UK life insurance policy etc. gains where no tax was treated as paid – the amount of the gain
11
Deficiency relief – read the notes
7
Number of years the policy has been held or since the last gain – whichever is less
Stock dividends, non-qualifying distributions and loans written off
12
Stock dividends – the appropriate amount in cash/ cash equivalent of the share capital – without any tax
13
Non-qualifying distributions and close company loans written off or released
Business receipts taxed as income of an earlier year
14
The amount of post-cessation or other business receipts
15
Tax year income to be taxed, for example, 2011–12 YYYY YY
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HMRC 12/12
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Share schemes and employment lump sums, compensation and deductions and certain post-employment income
1
Share schemes – the taxable amount – excluding amounts included on your P60 or P45
8
Exemptions for amounts entered in box 4
9 2
Tax taken off box 1
Compensation and lump sum £30,000 exemption – read the notes
3
Taxable lump sums and certain income after the end of your job – excluding redundancy and compensation for loss of your job
10
Disability and foreign service deduction
11 4
Lump sums or benefits received from an Employer Financed Retirement Benefits Scheme excluding pensions
12
Seafarers’ Earnings Deduction – the total amount (and give the names of the ships in the ‘Additional information’ box on page Ai 4)
Foreign earnings not taxable in the UK
5
Redundancy and other lump sums and compensation payments
13
Foreign tax for which tax credit relief not claimed
6
Tax taken off boxes 3 to 5
14
Exempt employers’ contributions to an overseas pension scheme
7
If you have left box 6 blank because the tax is included in box 2 on the Employment page, put ‘X’ in the box
Other tax reliefs
1
Subscriptions for Venture Capital Trust shares – the amount on which relief is claimed
7
Maintenance payments (maximum £2,960) – only if you or your former spouse or civil partner were born before 6 April 1935
2
Subscriptions for shares under the Enterprise Investment Scheme – the amount on which relief is claimed (and provide more information on page Ai 4)
8
Payments to a trade union etc. for death benefits – half the amount paid (maximum £100)
3
Community Investment Tax Relief – the amount on which relief is claimed
9
Relief claimed for employer’s compulsory widow’s, widower’s or orphan’s benefit scheme – (maximum £20)
4
UK royalties and annual payments made
10
Relief claimed on a qualifying distribution on the redemption of bonus shares or securities
5
Qualifying loan interest payable in the year
11
Subscriptions for shares under the Seed Enterprise Investment Scheme
6
Post-cessation expenses and certain other losses
SA101 2013
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Age-related Married Couple’s Allowance
If you are the husband (marriages up to 5 December 2005), or the spouse or civil partner with the higher income (marriages and civil partnerships on or after 5 December 2005), you should complete box 1 and, where appropriate, boxes 2 to 5 and box 9. If you want to claim or transfer surplus allowances, complete box 10 or box 11 as well. If you are the wife (marriages up to 5 December 2005), or the spouse or civil partner with the lower income (marriages and civil partnerships on or after 5 December 2005), please read the notes. These notes will help you fill in boxes 6 to 11. If you, or your spouse or civil partner were born before 6 April 1935, complete the relevant boxes
1
Your spouse’s or civil partner’s full name
6
If you have already agreed that half of the minimum allowance is to be given to you, put ‘X’ in the box
7 2
Their date of birth if older than you (and at least one of you was born before 6 April 1935) DD MM YYYY
If you have already agreed that all of the minimum allowance is to be given to you, put ‘X’ in the box
8 3
Your spouse’s or civil partner’s full name
If you have already agreed that half 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 2012, enter the date of marriage or civil partnership DD MM YYYY
9 4
If you have already agreed that all of the minimum allowance is to go to your spouse or civil partner, put ‘X’ in the box
10 5
If, in the year to 5 April 2013, you lived with any previous spouse or civil partner, enter their date of birth
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
Other income losses
1
Losses from a later year
3
Earlier years’ losses – which can be set against certain other income in 2012–13 Total unused losses carried forward
Relief now for 2013–14 income or certain capital losses – Read the notes and specify the source of loss in the additional information box 19 on page Ai4
2
4
Tax year for which you are claiming relief in box 3, for example, 2011–12 YYYY YY
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Pension savings tax charges and taxable lump sums from overseas pension schemes
5
Value of pension benefits in excess of your Available
Lifetime Allowance, taken by you as a lump sum
11
Amount of unauthorised payment from a pension scheme, not subject to surcharge
6
Value of pension benefits in excess of your Available Lifetime Allowance, not taken as a lump sum
12
Amount of unauthorised payment from a pension scheme, subject to surcharge
7
Lifetime Allowance tax paid by your pension scheme
13
Foreign tax paid on an unauthorised payment (in £ sterling)
8
Amount saved towards your pension, in the period covered by this tax return, in excess of the Annual Allowance
14
Taxable short service refund of contributions (overseas pension schemes only)
9
Annual Allowance tax paid or payable by your pension scheme
15
Taxable lump sum payment (overseas pension schemes only)
10
Pension scheme tax reference number – read the notes
16
Foreign tax paid (in £ sterling) on boxes 14 and 15
Tax avoidance schemes
17
The scheme reference number
18
The tax year in which the expected advantage arises, for example, 2011–12 YYYY YY
Additional information
19
Please give any additional information in this space
Personal details
20
Your name
21
Your Unique Taxpayer Reference (UTR)
2189851202 Mark Wesley Fowler
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Self-employment (short)
Tax year 6 April 2012 to 5 April 2013
Your name
Your Unique Taxpayer Reference (UTR)
Mark Wesley Fowler
2189851202
Please read the Self-employment (short) notes to check if you should use this page or the Self-employment (full) page.
Business details
1
Description of business
4
Pianist
If you are a foster carer or shared lives carer, put ‘X’ in the box – read the notes
5
If your business started after 5 April 2012, enter the start date DD MM YYYY
2
Postcode of your business address
26/05/2012
6
PE68ET
3
If your business ceased before 6 April 2013, enter the final date of trading DD MM YYYY
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 the notes
05/04/2013
Business income – if your annual business turnover was below £77,000
8
Your turnover – the takings, fees, sales or money earned by your business
9
Any other business income not included in box 8 – excluding Business Start-up Allowance
8409.00
Allowable business expenses
If your annual turnover was below £77,000 you may just put your total expenses in box 19, rather than filling in the whole section.
10
Costs of goods bought for resale or goods used
15
Accountancy, legal and other professional fees
11
Car, van and travel expenses – after private use proportion
16
Interest and bank and credit card etc. financial charges
2280.00
17 12
Phone, fax, stationery and other office costs
Wages, salaries and other staff costs
18 13
Rent, rates, power and insurance costs
Other allowable business expenses – client entertaining costs are not an allowable expense
14
Repairs and renewals of property and equipment
19
Total allowable expenses – total of boxes 10 to 18
2280.00
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Net profit or loss
20
Net profit – if your business income is more than your expenses (if box 8 + box 9 minus box 19 is positive)
21
Or, net loss – if your expenses exceed your business income (if box 19 minus (box 8 + box 9) is positive)
6129.00
Tax allowances for vehicles and equipment (capital allowances)
There are ‘capital’ tax allowances for vehicles and equipment used in your business (you should not have included the cost of these in your business expenses). Please read the Self-employment (short) notes and use the example and Working Sheets to work out your capital allowances.
22
Annual Investment Allowance
24
Other capital allowances
23
Allowance for small balance of unrelieved expenditure
25
Total balancing charges – where you have disposed of items for more than their value
Calculating your taxable profits
Your taxable profit may not be the same as your net profit. Please read the Self-employment (short) notes to see if you need to make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year.
26
Goods and/or services for your own use – read the notes
28
Loss brought forward from earlier years set off against this year’s profits – up to the amount in box 27
27
Net business profit for tax purposes (if box 20 + box 25 + box 26 minus (boxes 21 to 24) is positive)
29
Any other business income not included in box 8 or box 9 – for example, Business Start-up Allowance
6129.00
Total taxable profits or net business loss
30
Total taxable profits from this business (if box 27 + box 29 minus box 28 is positive)
31
Net business loss for tax purposes (if boxes 21 to 24 minus (box 20 + box 25 + box 26) is positive)
6129.00
Losses, Class 4 NICs and CIS deductions
If you have made a loss for tax purposes (box 31), read the Self-employment (short) notes and fill in boxes 32 to 34 as appropriate.
32
Loss from this tax year set off against other income for 2012–13
35
If you are exempt from paying Class 4 NICs, put ‘X’ in the box – read the notes
33
Loss to be carried back to previous year(s) and set off against income (or capital gains)
36
If you have been given a 2012–13 Class 4 NICs deferment certificate, put ‘X’ in the box – read the notes
34
Total loss to carry forward after all other set-offs – including unused losses brought forward
37
Deductions on payment and deduction statements from contractors – construction industry subcontractors only
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Tax calculation summary
Tax year 6 April 2012 to 5 April 2013
Your name
Your Unique Taxpayer Reference (UTR)
2189851202
Mark Wesley Fowler
Self Assessment
You can use the Working Sheet in the Tax calculation summary notes to work out the total tax, Student Loan repayment and Class 4 NICs due or overpaid for 2012–13. If the result is a positive amount, enter it in box 1; if it is negative, enter it in box 2.
1
Total tax (this may include Student Loan repayment) and Class 4 NICs due before any payments on account
4
Class 4 NICs due
0.00
5
0.00
Capital Gains Tax due
2
Total tax (this may include Student Loan repayment) and Class 4 NICs overpaid
0.00
6
0.00
Student Loan repayment due
Pension charges due
3
0.00
0.00
Underpaid tax and other debts
If you pay tax under PAYE, look at your 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 2012–13 – enter the amount shown as ‘amount of underpaid tax for earlier years’ from your P2 PAYE Coding Notice
9
Outstanding debt included in your tax code for 2012–13 – enter the amount from your P2 PAYE Coding Notice
0.00
0.00
8
Underpaid tax for 2012–13 included in your tax code for 2013–14 – enter the amount shown as ‘estimated underpayment for 2011–12’ from your P2 PAYE Coding Notice
0.00
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 2013–14.
10
If you are claiming to reduce your 2013–14 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 overleaf
11
Your first payment on account for 2013–14 – enter the amount (including pence)
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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
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
Adjustments to tax due
You may need to make an adjustment to increase or decrease your tax for 2012–13 because you are claiming averaging for farmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2012–13 certain losses from 2013–14. 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 2013–14 repayment you are claiming now
Any other information
17
Please give any other information in this space
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