Tax year 6 April 2008 to 5 April 2009 - CCH · PDF fileTax year 6 April 2008 to 5 April 2009...

SA100 2009 Tax Return: Page TR 1 HMRC 12/08 net

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

Your Tax ReturnThis Notice requires you, by law, to make a return of yourtaxable income and capital gains, and any documentsrequested, for the year from 6 April 2008 to 5 April 2009.

DeadlinesWe must receive your Tax Return by either:• 31 October 2009 – if you are going to send us a paper

Return, or• 31 January 2010 – if you are going to file online.

Please note the new filing date for paper Returns.

You will be charged a £100 penalty if your Tax Return isreceived after the appropriate deadline. If you pay late you willbe charged interest and possibly a surcharge.

To file online, go to www.hmrc.gov.uk and under do it onlineselect Self Assessment.

How to fill in this formThis form is designed to be read by machine – please followthe rules below so that the Tax Return is read correctly.

• 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 strikethrough empty boxes or write anything else.

Cross out any mistakesand write the correctinformation below

Please round up tax paid: £4,700.21 would be £4701

Use black ink and capital letters

State Pension lump sum

Tax taken off box 8

Pensions (other than State Pension), retirement 10

£ 0 0•

9

£ 0 0•

8

2 4 3 5 0

4 9

4 7 0 1

Name of bank or building society4

A N Y B A N K

Starting your Tax ReturnBefore you start to fill it in, look through your Tax Return to make sure there is a section for all your income and claims – youmay need some separate supplementary pages (see page TR 2 and pages TRG 2 to 6 of the Tax Return guide). If you need helpplease use the guide, phone the number above or 0845 9000 444, or go to www.hmrc.gov.uk

Your personal details

Your date of birth – it helps get your tax right DD MM YYYY

Your name and address – if it is different from what is on

the front of this form. Please write the correct details

underneath the wrong ones, and put ‘X’ in the box

Your contact phone number

Your National Insurance number – leave blank if the correct

number is shown above as your ‘Tax Reference'4

3

2

1

Tax Return: Page TR 2

What makes up your Tax ReturnTo make a complete return of your taxable income and gains for the year to 5 April 2009 you may need to complete someseparate supplementary pages. Answer the following questions by putting 'X' in the 'Yes' or 'No' box.

Student Loan repaymentsPlease read page TRG 6 of the guide before completing boxes 1 and 2

EmploymentIf you were an employee, director, office holder or agencyworker in the year to 5 April 2009, do you need tocomplete Employment pages? Please read pagesTRG 2 and TRG 3 of the guide before answering.

Fill in a separate Employment page for each employment,directorship etc, for which you need to complete anEmployment page and say how many pages youare completing.

Yes No Number

Self-employmentDid you work for yourself (on your ‘own account' or in self-employment) in the year to 5 April 2009? (Answer ‘Yes' if you were a ‘Name' at Lloyd’s.) Fill in a separate Self-employment page for each business and say how manypages you are completing.

Yes No Number

PartnershipWere you in partnership? Fill in a separate Partnership pagefor each partnership you were a partner in and say howmany pages you are completing.

Yes No Number

UK propertyDid you receive any income from UK property (includingrents and other income from land you own or lease out)?

Yes No

ForeignIf you:• received any foreign income, or income gains; • have, or could have, received (in the widest sense)

income, or a capital payment or benefit from aperson abroad as a result of any transfer of assets;

• want to claim relief for foreign tax paid;please read the notes on pages TRG 3 and 4 to decide ifyou have to fill in the Foreign page.

Do you need to complete the Foreign page?

Yes No

Trusts etc.Did you receive, or do we consider you to have received, income from a trust, settlement or a deceasedperson’s estate?

Yes No

Capital gains summaryIf you disposed of any chargeable assets (including, forexample, stocks, shares, units in a unit trust, land andproperty, goodwill in a business), or had any chargeablegains, or you wish to claim an allowable loss or make anyother claim or election, read pages TRG 5 of the guide todecide if you have to fill in the Capital gains summary page.

Do you need to complete the Capital gains summary page?

Yes No

Residence, remittance basis etcWere you, for all or part of the year to 5 April 2009, one ormore of the following – not resident, not ordinarily residentor not domiciled in the UK and claiming the remittancebasis; or dual resident in the UK and another country?

Yes No

Supplementary pagesIf you answered ‘Yes' to any of Questions 1 to 8, pleasecheck to see if, within this return, there is a page dealingwith that kind of income etc. If there is not, you will needseparate supplementary pages. Do you need to get andcomplete extra loose supplementary pages?

Yes No

If ‘Yes', you can go to www.hmrc.gov.uk to download them,or ring 0845 9000 404 and ask us for the relevant page.

Some less common kinds of income and tax reliefs (not

covered by Questions 1 to 8), and details of tax avoidance

schemes, should be returned on the Additional informationpages enclosed in the Tax Return pack. Do you need to

complete the Additional information pages?

Yes No

9

8

7

6

5

4

3

2

1

If you have received notification from the Student LoansCompany that repayment of an Income Contingent StudentLoan began before 6 April 2009, put ‘X' in the box

If your employer has deducted Student Loan repaymentsenter the amount deducted

£ 0 0•

21


Income

UK interest etc and dividends

UK pensions, annuities and other State benefits received

State Pension – the amount due for the year (not the

weekly amount)

State Pension lump sum

Tax taken off box 8

Pensions (other than State Pension), retirement annuitiesand taxable triviality payments – give details of the payers,

amounts paid and tax deducted in box 19 on page TR 6

Tax taken off box 10

Taxable Incapacity Benefit – the total amount before tax

was taken off


Total of any other taxable State Pensions and benefits

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

Other UK income not included on supplementary pages

Other taxable income – before expenses and tax

taken off

Total amount of allowable expenses – read page TRG 13 of

the guide

Any tax taken off box 15

Benefit from pre-owned assets – read page TRG 14 of the guide

Description of boxes 15 and 18 income – if there is not

enough space here please give details in the 'Any other

information' box on page TR 6

19

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

£ 0 0•

15

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.

UK bank, building society, unit trust, etc interest/amount which has been taxed already – the net amount after tax

Untaxed UK interest etc (amounts that have not beentaxed at all) – the total amount

Dividends from UK companies – do not include the

tax credit. Property Income Dividends (PIDs) go in

box 15 below

Dividends from authorised unit trusts and open-endedinvestment companies - do not include the tax credit.

PIDs go in box 15 below

Foreign dividends (up to £300) – the amount in sterling

after foreign tax was taken off. Do not include this

amount in the Foreign pages

Tax taken off foreign dividends (the sterling equivalent)

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1


Married couple’s allowance (if you or your spouse or civil partner were born before 6 April 1935) and other less commonreliefs are on the Additional information pages, enclosed in the Tax Return pack.

Tax reliefs

Payments to registered pension schemes where basic ratetax relief will be claimed by your pension provider (called‘relief at source’). Enter the payments and basic rate tax

Payments to a retirement annuity contract where basic ratetax relief will not be claimed by your provider

Payments to your employer's scheme which were notdeducted from your pay before tax

Payments to an overseas pension scheme which is not UK-registered which are eligible for tax relief and were notdeducted from your pay before tax

£ 0 0•

4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1

Charitable giving

Gift Aid payments made in the year to 5 April 2009

Total of any 'one-off' payments in box 5

Gift Aid payments made in the year to 5 April 2009 buttreated as if made in the year to 5 April 2008 – read

page TRG 17 of the guide

Gift Aid payments made after 5 April 2009 but to betreated as if made in the year to 5 April 2009 – read

page TRG 18 of the guide

Value of any shares or securities gifted to charity

Value of any land and buildings gifted to charity

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

Blind person's allowance

If you are registered blind on a local authority or otherregister, put 'X' in the box

Enter the name of the local authority or other register

If you want your spouse's, or civil partner's, surplusallowance, put 'X' in the box

If you want your spouse, or civil partner, to have yoursurplus allowance, put 'X' in the box

14

13

12

11

If you provided your services through a service company (a company which provides your personal services to third parties), enterthe total of the dividends (including the tax credit) and salary (before tax was taken off) you withdrew from the company in thetax year - read page 19 of the guide

£ 0 0•

1

Service companies

Paying into registered pension schemes and overseas pension schemesDo not include payments you make to your employer's pension scheme which are deducted from your pay before tax orpayments made by your employer. Boxes to return pension savings tax charges and taxable lump sums from overseas pensionsschemes are on the Additional information pages.


Tax refunded or set-off

If you have had any 2008–09 Income Tax refunded or set-off by us or Jobcentre Plus, enter the amount

£ 0 0•

1

If you have not paid enough taxUse the payslip at the foot of your next statement (or reminder) from us to pay any tax due.

If you owe tax for 2008–09 and have a PAYE tax code, wewill try to collect the tax due (if less than £2,000) throughyour tax code for 2010–11, unless you put ‘X’ in the box

If you are likely to owe tax for 2009–10 on income otherthan employed earnings or pensions, and you do not want usto use your 2009–10 PAYE tax code to collect that tax duringthe year, put ‘X’ in the box – read page TRG 20 of the guide

32

Name of bank or building society

Name of account holder (or nominee)

Branch sort code

Account number

Building society reference number

If you do not have a bank or building society account, or if you want a cheque to be sent to you or to yournominee, put ‘X' in the box

If you have entered a nominee's name in box 5, put ‘X' in the box

If your nominee is your tax adviser, put ‘X' in the box

Nominee's address

and postcode

To authorise your nominee to receive any repayment, you must sign in the box. A photocopy of your signaturewill not do

14

13

12

11

10

9

8

7

— —

6

5

4

If you have paid too much taxWe will repay direct to your bank or building society account – this is the safest and quickest method. Tell us where you would likeany repayment to be made by filling in boxes 4 to 13.

If you would like us to send some, or all, of your repayment to charity please use the Giving your tax repayment to charity form inyour Tax Return pack.

Finishing your Tax ReturnCalculating your tax – if we receive your Tax Return by 31 October 2009, or if you file online, we will do the calculation foryou and tell you how much you have to pay (or what your repayment will be) before 31 January 2010.

But if you want to calculate your tax ask us for the Tax calculation summary pages and notes. The notes will help you workout any tax due or repayable, and if payments on account are necessary.


Any other information

Please give any other information in this space19

Your tax adviser, if you have one

Your tax adviser’s name

Their phone number

The first line of their address and the postcode

The reference your adviser uses for you18

17

16

15

Signing your form and sending it back

If this Tax Return contains provisional or estimated figures, put ‘X' in the box

If you are enclosing separate supplementary pages, put ‘X' in the box

2120

If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form.

The information I have given on this Tax Return and any supplementary pages is correct and complete to the best of myknowledge and belief

Date DD MM YYYY

Signature

22

If you have signed on behalf of someone else, enter thecapacity. For example, executor, receiver

Enter the name of the person you have signed for

If you filled in boxes 23 and 24 enter your name

and your address26

25

24

23

Finally, please send us your completed form in the envelope provided.

SA100 Charity 2009 Page 1 HMRC 12/08 net

If we owe you tax, you can give yourrepayment to a charity of your choicesimply by filling in the short formoverleaf. It’s an easy way to make adonation – and you can use Gift Aid toincrease the value of your gift.

It’s done through a scheme called SA Donate and thousands of charities,large and small, are taking part. Theyeach have a special Charity Code andyou’ll need this to complete the form.

Go to www.hmrc.gov.uk/charities/charities-search.htm

or phone us for your charity’s code.

Once you’ve got the code, all you have to do is fill in the

form and send it back to us with your Tax Return. We’ll

do the rest for you.

You can give all, or just part, of your repayment. You

don’t need to work out your tax bill to fill in the form –

if you don’t know how much we owe you, you can either

tell us to send the full amount, or just tell us

the maximum amount you’d wish to

donate. We can never send more than

your total repayment. Please read

page TRG 21 of the Tax Return guide

before completing this form.

You can use Gift Aid to let your

charity claim back the tax you’ve

already paid on your gift. Gift Aid

increases the value of your gift by 25% –

at no cost to you. You must pay enough

Income or Capital Gains Tax this tax year

to cover the tax your charity will claim back

from us.

To find out more about SA Donate and Gift Aid

go to www.hmrc.gov.uk/charities/faq.htm

Would you liketo give your taxrepayment tocharity?

Giving your tax repayment to charity Tax year 6 April 2008 to 5 April 2009

Your name

Your unique taxpayer reference (UTR) – from page TR 1 of

your Tax Return

If you would like all of your repayment to go to a charity,put 'X' in the box

If you only want some of your repayment to go to charity,enter the maximum amount we can send

Please enter the charity code – you can get this from

www.hmrc.gov.uk/charities/charities-search.htmor phone us

If you want Gift Aid to apply to the payment, put ‘X’ in the box. The charity will receive basic rate Income Tax onyour gift

If we can provide the charity with your name and address, when we notify them of your donation, put 'X' in the box

7

6

G

5

£ 0 0•

4

3

2

1

Declaration

Please sign and date this declaration.

I confirm that I will pay at least as much Income or Capital Gains Tax for 2009–10 as the tax to be repaid to my nominated charity.

Date DD MM YYYY

Signature

SA100 Charity 2009 Page 2 HMRC 12/08 net

SA101 2009 Tax Return: Additional information: Page Ai 1 HMRC 12/08 net

Additional informationTax year 6 April 2008 to 5 April 2009

These pages:• are for less common types of income, deductions and tax reliefs, and for other information• if completed, are to be sent back with your Tax Return (but we do not want these pages back if you have made no entries on

them, please).

If you think you need to complete them, go to www.hmrc.gov.uk or ring 0845 9000 404 and ask us for the Additionalinformation notes.

Other UK income

Interest from gilt-edged and other UK securities, deeply discounted securitiesand accrued income profits

Gilt etc. interest after tax taken off

Tax taken off

Gross amount before tax

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1

Life insurance gains

UK life insurance policy etc. gains on which tax was treated as paid – the amount of the gain

Number of years the policy has been held or since the last gain – whichever is less

UK life insurance policy etc. gains where no tax was treated as paid – the amount of the gain

Number of years the policy has been held or since the last gain – whichever is less

UK life insurance policy etc. gains from voided ISAs

Number of years the policy was held

Tax taken off box 8

Deficiency relief

£ 0 0•

11

£ 0 0•

10

9

£ 0 0•

8

7

£ 0 0•

6

5

£ 0 0•

4

Stock dividends, non-qualifying distributions and loans written off

Stock dividends – the appropriate amount in cash/cashequivalent of the share capital – without any tax

Non-qualifying distributions and close company loanswritten off or released

£ 0 0•

13

£ 0 0•

12

Business receipts taxed as income of an earlier year

The amount of post-cessation or other business receipts Tax year income to be taxed, for example 2007–08 YYYY YY

—

15

£ 0 0•

14

Tax Return: Additional information: Page Ai 2

Share schemes and employment lump sums, compensation and deductions

Share schemes – the taxable amount – excluding amounts

included on your P60 or P45

Tax taken off box 1

Taxable lump sums – excluding redundancy andcompensation for loss of your job – see notes starting on

page AiN 28 and Working Sheet 22

Lump sums or benefits received from an Employer Financed Retirement Benefits Schemeexcluding pensions

Redundancy and other lump sums and compensation payments

Tax taken off boxes 3 to 5

If you have left box 6 blank because the tax is included in box 2 on the Employment page, put 'X' in the box

Exemptions for amounts entered in box 4

Compensation and lump sum £30,000 exemption – see

page AiN 28 of the notes

Disability and foreign service deduction

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

Foreign tax for which tax credit relief not claimed

Exempt employers’ contributions to an overseas pension scheme

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

7

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1

Other tax reliefs

Subscriptions for Venture Capital Trust shares – the amount

on which relief is claimed

Subscriptions for shares under the Enterprise InvestmentScheme – the amount on which relief is claimed (and

provide more information on page Ai 4)

Community Investment Tax Relief – the amount on

which relief is claimed

Annuities and annual payments made

Qualifying loan interest payable in the year

Post-cessation expenses and certain other losses

Maintenance payments (max £2,540) – only if you or your

former spouse or civil partner were born before 6 April 1935

Payments to a trade union etc. for death benefits– half the amount paid (max £100)

Relief claimed for employer's compulsory widow's,widower's or orphan's benefit scheme – (max £20)

Relief claimed on a qualifying distribution on theredemption of bonus shares or securities

£ 0 0•

10

00•£

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1


Other information

Income Tax losses

Other income losses

Earlier years' losses – which can be set against certain

other income in 2008–09

Total unused losses carried forward

Trading losses

Relief now for 2009–10 trading, or certain capital, losses

Tax year for which you are claiming relief in box 3,for example 2007–08 YYYY YY

—

4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1

If you are the husband (marriages up to 5 December 2005), or the spouse or civil partner, with the higher income (marriagesand civil partnerships on or after 5 December 2005) you should complete box 1 and, where appropriate, boxes 2 to 5 and box 9. If you want to claim or transfer surplus allowances complete box 10 or box 11 as well.

If you are the wife (marriages up to 5 December 2005), or the spouse or civil partner, with the lower income (marriages and civilpartnerships on or after 5 December 2005) please read the notes on page AiN 36. These notes will help you fill in boxes 6 to 11.

Your spouse’s or civil partner's full name

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 half the minimumallowance is to go to your spouse or civil partner, put 'X' in the box

If you have already agreed that all of the minimumallowance is to go to your spouse or civil partner, put 'X' in the box

If, in the year to 5 April 2009, you lived with any previousspouse or civil partner, enter their date of birth

If you have already agreed that half of the minimumallowance is to be given to you, put 'X' in the box

If you have already agreed that all of the minimumallowance is to be given to you, put 'X' in the box

Your spouse’s or civil partner's full name

If you were married or formed a civil partnership after 5 April 2008, enter the date of marriage or civil partnership DD MM YYYY

If you want to have your spouse’s or civil partner's surplusallowance, put 'X' in the box

If you want your spouse or civil partner to have yoursurplus allowance, put 'X' in the box

11

10

9

8

7

6

5

4

3

2

1

If you, or your spouse or civil partner, were born before 6 April 1935, complete the relevant boxes

Age related married couple's allowance

Please give any additional information in this space17


Pension savings tax charges and taxable lump sums from overseas pension schemes

Value of pension benefits in excess of your AvailableLifetime Allowance, taken by you as a lump sum

Value of pension benefits in excess of your AvailableLifetime Allowance, not taken as a lump sum

Lifetime Allowance tax paid by your pension scheme

Amount saved towards your pension, in the period coveredby this Tax Return, in excess of the Annual Allowance

Amount of unauthorised payment from a pension scheme,not subject to Surcharge

Amount of unauthorised payment from a pension scheme,subject to Surcharge

Foreign tax paid on an unauthorised payment (in £ sterling)

Taxable short service refund of contributions (overseaspension schemes only)

Taxable lump sum death benefit payment (overseaspension schemes only)

Foreign tax paid (in £ sterling) on boxes 12 and 13

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

Personal details

Your name Your unique taxpayer reference (UTR)1918

Additional information

The scheme reference number The tax year in which the expected advantage arises, for example 2007–08, YYYY YY

—

—

1615

Tax avoidance schemes

SA102 2009 Tax Return: Employment: Page E 1 HMRC 12/08 net

EmploymentTax year 6 April 2008 to 5 April 2009

Pay from this employment – the total from your P45 or P60– before tax was taken off

UK tax taken off pay in box 1

Tips and other payments not on your P60 – read page EN 3

of the notes

PAYE tax reference of your employer (on your P45/P60)

Your employer's name

If you were a company director, put 'X' in the box

And, if the company was a close company, put 'X' in the box – read page EN 3 of the notes

If you are a part-time teacher in England and Wales and are on the Repayment of Teachers' Loans Scheme for thisemployment, put 'X' in the box

8

7

6

5

/4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1

Your name Your unique taxpayer reference (UTR)

Complete an Employment page for each employment or directorship

Benefits from your employment – use your form P11D (or equivalent information)

Company cars and vans – the total 'cash

equivalent' amount

Fuel for company cars and vans – the total 'cash

equivalent' amount

Private medical and dental insurance – the total

'cash equivalent' amount

Vouchers, credit cards and excess mileage allowance

Goods and other assets provided by your employer – the total value or amount

Accommodation provided by your employer – the total

value or amount

Other benefits (including interest-free and low interestloans) – the total 'cash equivalent' amount

Expenses payments received and balancing charges

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

Employment expenses

Business travel and subsistence expenses

Fixed deductions for expenses

Professional fees and subscriptions

Other expenses and capital allowances

£ 0 0•

20

£ 0 0•

19

£ 0 0•

18

£ 0 0•

17

SA102 2009 Tax Return: Employment: Page E 2

Second employment

Pay from this employment – the total from your P45 or P60– before tax was taken off

Tax taken off pay in box 1

Tips and other payments not on your P60 – read page EN 3

of the notes

PAYE tax reference of your employer (on your P45/P60)

Your employer's name

If you were a company director, put 'X' in the box

And, if the company was a close company, put 'X' in the box – read page EN 3 of the notes

If you are a part-time teacher in England and Wales and are on the Repayment of Teachers' Loans Scheme for thisemployment, put 'X' in the box

8

7

6

5

/4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1

Complete an Employment page for each employment or directorship

Benefits from your employment – use your form P11D (or equivalent information)

Company cars and vans – the total 'cash

equivalent' amount

Fuel for company cars and vans – the total 'cash

equivalent' amount

Private medical and dental insurance – the total


Vouchers, credit cards and excess mileage allowance

Goods and other assets provided by your employer – the total value or amount

Accommodation provided by your employer – the total

value or amount

Other benefits (including interest-free and low interestloans) – the total 'cash equivalent' amount

Expenses payments received and balancing charges

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

Employment expenses

Business travel and subsistence expenses

Fixed deductions for expenses

Professional fees and subscriptions


£ 0 0•

20

£ 0 0•

19

£ 0 0•

18

£ 0 0•

17

Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on theAdditional information pages enclosed in the Tax Return pack

SA102M 2009 Tax Return: Ministers of religion: Page MoR 1 HMRC 12/08 net

Ministers of religionTax year 6 April 2008 to 5 April 2009

Nature of your post or appointment

Salary or stipend

Tax taken off box 2

Fees and offerings

Vicarage or manse expenses paid for you

Personal expenses paid for you, living accommodation, vouchers and credit cards

Excess mileage allowance and passenger payments

Round-sum expenses and rent allowances

Tax taken off box 8

Other income from your post or appointment includinggifts, grants and balancing charges


Total income as a minister of religion (box 2 + boxes 4 to 8 + box 10)

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3

£ 0 0•

2

1

Benefits and expenses payments you receive as a minister of religion

Vicarage or manse services benefits received

Car provided for you – the total


Fuel for car provided for you – the total


Interest-free and low interest loans

Expenses payments made to you

Other benefits – the total 'cash equivalent' amount

Total benefits and expenses (total of boxes 13 to 18)

£ 0 0•

19

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

Taxable income etc. before expenses paid

Taxable income, benefits and expenses received – read

page MN 7 of the notes

£ 0 0•

20


Income as a minister of religion

Employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the Additionalinformation pages enclosed in the Tax Return pack

SA102M 2009 Tax Return: Ministers of religion: Page MoR 2

Expenses paid by you as a minister of religion

Travelling expenses and capital allowances

Maintenance, repairs and insurance of vicarage or manse etc.

Rent

Secretarial assistance

Other expenses

Total expenses paid (total of boxes 21 to 25)

£ 0 0•

26

£ 0 0•

25

£ 0 0•

24

£ 0 0•

23

£ 0 0•

22

£ 0 0•

21

Other income as a minister of religion

Chaplaincy and other income as a minister Tax taken off box 36

£ 0 0•

37

£ 0 0•

36

Service benefit cap calculationIf your income, benefits and expenses payments received were at a rate of more than £8,500 for the year and you have made anentry in boxes 5 or 13, complete this section.

Gross income (box 20 minus (box 5 + box 13))

2008–09 back pay, received after 5 April 2009

Earlier years' back pay received during 2008–09

Payments (excluding those deducted directly from paybefore tax) to registered pension schemes or qualifyingoverseas pension schemes

Net income (box 27+ box 28 minus (box 26 + box 29 + box 30))

10% of net income in box 31

Amount you paid toward service benefit received – read page MN 10 of the notes

Payments made for you and service benefit received inrespect of your vicarage or manse (box 5 + box 13)

Service benefit cap (box 33 + box 34 minus box 32) – if this is a positive figure enter the amount; if a negative

figure enter ‘0’

£ 0 0•

35

£ 0 0•

34

£ 0 0•

33

£ 0 0•

32

£ 0 0•

31

£ 0 0•

30

£ 0 0•

29

£ 0 0•

28

£ 0 0•

27

Taxable income etc.

Taxable income minus expenses (box 20 + box 36 minus(box 26 + box 35))

Total tax taken off (box 3 + box 9 + box 11 + box 37)

£ 0 0•

39

£ 0 0•

38

SA102MP 2009 Page 1 HMRC 12/08 net

ParliamentTax year 6 April 2008 to 5 April 2009

Income from office

Payments from P60 (or P45 or payslips) – before tax was taken off

Tax taken off box 1

£ 0 0•

2

£ 0 0•

1

Benefits from your office

Travel, travel warrants and vouchers

Accommodation, excluding Additional Cost of Living Allowance

Incidental Expenses Provision – non-capital items(for capital items see the notes)

Temporary Secretarial Allowance

Financial Assistance Fund and other cash reimbursements

All other benefits

Balancing charges

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3

Office expenses paid out by you

Travel warrants

Secretarial and clerical, and research assistance

Office expenses


£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack.


SA102MP 2009 Page 2



SA102MLA 2009 Tax Return: Northern Ireland Legislative Assembly: Page MLA 1 HMRC 12/08 net

Northern Ireland Legislative AssemblyTax year 6 April 2008 to 5 April 2009

Income from office


Tax taken off box 1

£ 0 0•

2

£ 0 0•

1


Office Costs Allowance – non-capital items(for capital items see the notes)

Other cash reimbursements

All other benefits

Balancing charges

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3



Office expenses


£ 0 0•

9

£ 0 0•

8

£ 0 0•

7



SA102MLA 2009 Tax Return: Northern Ireland Legislative Assembly: Page MLA 2



SA102MSP 2009 Tax Return: Scottish Parliament: Page MSP 1 HMRC 12/08 net

Scottish ParliamentTax year 6 April 2008 to 5 April 2009

Income from office


Tax taken off box 1

£ 0 0•

2

£ 0 0•

1


Accommodation, excluding Overnight Subsistence Allowance

Members Support Allowance and Support Fund –employees and contingencies – non-capital items(for capital items see the notes)


All other benefits

Balancing charges

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3


Secretarial and clerical, and research assistance Other expenses and capital allowances

£ 0 0•

9

£ 0 0•

8



SA102MSP 2009 Tax Return: Scottish Parliament: Page MSP 2



SA102WAM 2009 Tax Return: The National Assembly for Wales: Page WAM 1 HMRC 12/08 net

The National Assembly for WalesTax year 6 April 2008 to 5 April 2009

Income from office


Tax taken off box 1

£ 0 0•

2

£ 0 0•

1


Family travel costs

Accommodation, excluding Additional Cost of Living Allowance

Office Costs Allowance – non-capital items(for capital items see the notes)

Group Support Allowance – non-capital items(for capital items see the notes)


All other benefits

Balancing charges

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3


Family travel costs


Office expenses


£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10



SA102WAM 2009 Tax Return: The National Assembly for Wales: Page WAM 2



SA103F 2009 Tax Return: Self-employment (full): Page SEF 1 HMRC 12/08 net

Self-employment (full)Tax year 6 April 2008 to 5 April 2009


Business details

Business name – unless it is in your own name

Description of business

First line of your business address – unless you work

from home

Postcode of your business address

If the details in boxes 1, 2, 3 or 4 have changed in the last 12 months put 'X' in the box and give details in the 'Any other information' box

If your business started after 5 April 2008, enter the start date DD MM YYYY

If your business ceased after 5 April 2008 but before6 April 2009, enter the final date of trading

Date your books or accounts start – the beginning of

your accounting period

Date your books or accounts are made up to or the end of your accounting period – read page SEFN 3 of the

notes if you have filled in box 6 or 7

9

8

7

6

5

4

3

2

1

If your accounting date has changed permanently, put 'X' in the box

If your accounting date has changed more than once since 2003, put 'X' in the box

If special arrangements apply, put 'X' in the box – read

page SEFN 4 of the notes

If you provided the information about your 2008–09 profit on last year's Tax Return, put 'X' in the box – read


13

12

11

10

Other information

Your turnover – the takings, fees, sales or money earned

by your business

Any other business income not included in box 14 – excluding Business Start-up Allowance

£ 0 0•

15

£ 0 0•

14

Business income

Read page SEFN 1 of the notes to check if you should use this page or the Self-employment (short) page.

SA103F 2009 Tax Return: Self-employment (full): Page SEF 2

Total expensesIf your annual turnover was below £30,000 you mayjust put your total expenses in box 30

Cost of goods bought for re-sale or goods used

Construction industry – payments to subcontractors

Wages, salaries and other staff costs

Car, van and travel expenses

Rent, rates, power and insurance costs

Repairs and renewals of property and equipment

Phone, fax, stationery and other office costs

Advertising and business entertainment costs

Interest on bank and other loans

Bank, credit card and other financial charges

Irrecoverable debts written off

Accountancy, legal and other professional fees

Depreciation and loss/profit on sale of assets

Other business expenses

Total expenses in boxes 16 to 29

Disallowable expensesUse this column if the figures in boxes 16 to 29include disallowable amounts

Total disallowable expenses in boxes 31 to 44

£ 0 0•

45

£ 0 0•

44

£ 0 0•

43

£ 0 0•

42

£ 0 0•

41

£ 0 0•

40

£ 0 0•

39

£ 0 0•

38

£ 0 0•

37

£ 0 0•

36

£ 0 0•

35

£ 0 0•

34

£ 0 0•

33

£ 0 0•

32

£ 0 0•

31

£ 0 0•

30

£ 0 0•

29

£ 0 0•

28

£ 0 0•

27

£ 0 0•

26

£ 0 0•

25

£ 0 0•

24

£ 0 0•

23

£ 0 0•

22

£ 0 0•

21

£ 0 0•

20

£ 0 0•

19

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

Business expensesRead pages SEFN 7 to SEFN 9 of the notes to see what expenses are allowable for tax purposes.


Annual Investment Allowance

Annual allowances at 20% on cars costing £12,000 or less,and equipment

Annual allowances at 10%

Restricted annual allowances for cars costing more than £12,000

Agricultural or Industrial Buildings Allowance

Business Premises Renovation Allowance (Assisted Areasonly) – read page SEFN 12 of the notes

Enhanced 100% and other capital allowances – read


Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value)

Total allowances (total of boxes 48 to 55)

Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance hasbeen claimed)

Balancing charge on sales of other assets or on thecessation of business use (where you have disposed ofassets for more than their tax value)

£ 0 0•

58

£ 0 0•

57

£ 0 0•

56

£ 0 0•

55

£ 0 0•

54

£ 0 0•

53

£ 0 0•

52

£ 0 0•

51

£ 0 0•

50

£ 0 0•

49

£ 0 0•

48

Goods and services for your own use – read page SEFN 15

of the notes

Total additions to net profit or deductions from net loss(box 45 + box 57 + box 58 + box 59)

Income, receipts and other profits included in businessincome or expenses but not taxable as business profits

Total deductions from net profit or additions to net loss (box 56 + box 61)

Net business profit for tax purposes (if box 46 + box 60 minus (box 47 + box 62) is positive)

Net business loss for tax purposes (if box 47 + box 62minus (box 46 + box 60) is positive)

£ 0 0•

64

£ 0 0•

63

£ 0 0•

62

£ 0 0•

61

£ 0 0•

60

£ 0 0•

59

Calculating your taxable profit or lossYou may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit oryour loss for tax purposes. Read pages SEFN 15 and SEFN 16 of the notes and fill in the boxes below that apply.

Tax allowances for vehicles and equipment (capital allowances)There are 'capital' tax allowances for vehicles, equipment and certain buildings used in your business (you should not haveincluded the cost of these in your business expenses). Read pages SEFN 10 to SEFN 15 of the notes and use the example andWorking Sheets to work out your capital allowances.

Net profit or loss

Net profit – if your business income is more than your

expenses (if box 14 + box 15 minus box 30 is positive)Or, net loss – if your expenses exceed your business

income (if box 30 minus (box 14 + box 15) is positive)

£ 0 0•

47

£ 0 0•

46


Date your basis period began DD MM YYYY

Date your basis period ended

If your basis period is not the same as your accountingperiod, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment

needs to be taken off the profit figure put a minus

sign (–) in the box

Overlap relief used this year – read page SEFN 17 of the notes

Overlap profit carried forward

Adjustment for change of accounting practice – read page SEFN 17 of the notes

Averaging adjustment (only for farmers, market gardenersand creators of literary or artistic works) – if the

adjustment needs to be taken off the profit figure put a

minus sign (–) in the box

Adjusted profit for 2008–09 (see Working Sheet onpage SEFN 18) – if a loss, enter it in box 76

Loss brought forward from earlier years set-off against this year’s profits – up to the amount in box 63 or

box 72 whichever is greater

Any other business income not included in boxes 14, 15 or 59 – for example, Business Start-up Allowance

Total taxable profits from this business (box 72 minus box 73 + box 74 – or use the Working Sheet on

page SEFN 18)

£ 0 0•

75

£ 0 0•

74

£ 0 0•

73

£ 0 0•

72

£ 0 0•

71

£ 0 0•

70

£ 0 0•

69

£ 0 0•

68

£ 0 0•

67

66

65

Calculating your taxable profit or loss (continued)If you start or finish self-employment and your accounting period is not the same as your basis period (or there are overlaps orgaps in your basis periods), or in certain situations or trades or professions, you may need to make further tax adjustments – read pages SEFN 16 and SEFN 17 of the notes.

Adjusted loss for 2008–09 (see Working Sheet onpage SEFN 18)

Loss from this tax year set-off against other incomefor 2008–09

Loss to be carried back to previous year(s) and set-off against income (or capital gains)

Total loss to carry forward after all other set-offs – including unused losses brought forward

£ 0 0•

79

£ 0 0•

78

£ 0 0•

77

£ 0 0•

76

LossesIf you have made a net loss for tax purposes (in box 64), or if you have losses from previous years, read page SEFN 19 of the notesand fill in boxes 76 to 79 as appropriate.

Deductions on payment and deduction statements fromcontractors – construction industry subcontractors only

Other tax taken off trading income

£ 0 0•

81

£ 0 0•

80

CIS deductions and tax taken off


Balance SheetIf your business accounts include a Balance Sheet showing the assets, liabilities and capital of the business, fill in the relevantboxes below. If you do not have a Balance Sheet, go to box 99.

If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SEFN 20 of the notes

If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SEFN 20 of

the notes

Adjustment to profits chargeable to Class 4 NICs – read

the notes on page SEFN 20

£ 0 0•

101

100

99

Class 4 National Insurance contributions (NICs)If your self-employed profits are more than £5,435, you must pay Class 4 NICs (unless you are exempt or your contributionshave been deferred) – read page SEFN 20 of the notes.

Assets

Equipment, machinery and vehicles

Other fixed assets

Stock and work in progress

Trade debtors

Bank/building society balances

Cash in hand

Other current assets and prepayments

Total assets (total of boxes 82 to 88)

Liabilities

Trade creditors

Loans and overdrawn bank account balances

Other liabilities and accruals

Net business assets

Net business assets (box 89 minus (boxes 90 to 92))

Capital account

Balance at start of period

Net profit or loss (box 46 or box 47)

Capital introduced

Drawings

Balance at end of period

£ 0 0•

98

£ 0 0•

97

£ 0 0•

96

£ 0 0•

95

£ 0 0•

94

£ 0 0•

93

£ 0 0•

92

£ 0 0•

91

£ 0 0•

90

£ 0 0•

89

£ 0 0•

88

£ 0 0•

87

£ 0 0•

86

£ 0 0•

85

£ 0 0•

84

£ 0 0•

83

£ 0 0•

82




Tax Return: Self-employment (short): Page SES 1SA103S 2009 HMRC 12/08 net

Self-employment (short)Tax year 6 April 2008 to 5 April 2009

Description of business

Postcode of your business address

If your business name, description, address or postcodehave changed in the last 12 months, put ‘X’ in the box and give details in the ‘Any other information’ box ofyour Tax Return

If you are a foster carer or adult placement carer, put ‘X’in the box – read page SESN 2 of the notes

If your business started after 5 April 2008, enter the start date DD MM YYYY

If your business ceased before 6 April 2009, enter thefinal date of trading

Date your books or accounts are made up to – read

page SESN 2 of the notes

7

6

5

4

3

2

1

Read page SESN 1 of the notes to check if you should use this page or the Self-employment (full) page.

Business details


Business income – if your annual business turnover was below £67,000

Your turnover – the takings, fees, sales or money earned

by your business

Any other business income not included in box 8 – excluding Business Start-up allowance

£ 0 0•

9

£ 0 0•

8

Allowable business expensesIf your annual turnover was below £30,000 you may just put your total expenses in box 19, rather than filling in the whole section.

Costs of goods bought for re-sale or goods used

Car, van and travel expenses – after private

use proportion

Wages, salaries and other staff costs

Rent, rates, power and insurance costs

Repairs and renewals of property and equipment

Accountancy, legal and other professional fees

Interest and bank and credit card etc. financial charges

Telephone, fax, stationery and other office costs

Other allowable business expenses – client entertaining

costs are not an allowable expense

Total allowable expenses – total of boxes 10 to 18

£ 0 0•

19

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

Tax Return: Self-employment (short): Page SES 2SA103S 2009

Net profit or loss

Net profit – if your business income is more than your

expenses (if box 8 + box 9 minus box 19 is positive)

Or, net loss – if your expenses exceed your business income

(if box 19 minus (box 8 + box 9) is positive)

£ 0 0•

21

£ 0 0•

20


Allowance for small balance of unrelieved expenditure

Other capital allowances

Total balancing charges – where you have disposed of items for more than their value

£ 0 0•

25

£ 0 0•

24

£ 0 0•

23

£ 0 0•

22

Goods or services for your own use – read page SESN 9 of

the notes

Net business profit for tax purposes (if box 20 + box 25 +

box 26 minus (boxes 21 to 24) is positive)

Loss brought forward from earlier years set-off against this year’s profits – up to the amount in box 27

Any other business income not included in boxes 8 or 9 – for example, Business Start-up Allowance

£ 0 0•

29

£ 0 0•

28

£ 0 0•

27

£ 0 0•

26

Total taxable profits or net business loss

Total taxable profits from this business (if box 27 + box 29

minus box 28 is positive)Net business loss for tax purposes (if boxes 21 to 24

minus (box 20 + box 25 + box 26) is positive)

£ 0 0•

31

£ 0 0•

30

Losses, Class 4 NICs and CIS deductionsIf you have made a loss for tax purposes (box 31), read page SESN 10 of the notes and fill in boxes 32 to 34 as appropriate

Loss from this tax year set-off against other income for 2008–09

Loss to be carried back to previous year(s) and set-off against income (or capital gains)


If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SESN 10 of the notes

If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SESN 10 of

the notes

Deductions on payment and deduction statements fromcontractors – construction industry subcontractors only

£ 0 0•

37

36

35

£ 0 0•

34

£ 0 0•

33

£ 0 0•

32

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 ofthese in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work outyour capital allowances.

Calculating your taxable profitsYour taxable profit may not be the same as your net profit. Read page SESN 9 of the notes to see if you need to make anyadjustments and fill in the boxes which apply to arrive at your taxable profit for the year.

SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 1 HMRC 12/08 net

Lloyd’s underwritersTax year 6 April 2008 to 5 April 2009


Stock dividends from UK companies – the amount of

dividend received

Notional tax credit on stock dividends from UK companies

Non-qualifying distributions – the amount received

Notional tax credit on non-qualifying distributions

Other dividends and qualifying distributions from UKcompanies – the amount received (Property Income

Dividends (PIDs) go in box 3 above)

Tax credits on all other dividends and qualifyingdistributions from UK companies

Total UK company dividends and distributions (total of boxes 6 to 11 excluding box 9)

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

Income from personal funds at Lloyd’s – UK dividends (year ended 31 December 2008)Please read pages LUN 4 and 5 of the notes before filling in this section

UK interest which has not been taxed

Interest on gilts and from UK banks or building societies – the amount received

Accrued Income Scheme and deeplydiscounted securities

Profits from Accrued Income Scheme and deeplydiscounted securities - see notes

UK interest which has been taxed already

Interest from UK banks, building societies, unit trusts etc.and any other income from UK savings and investments – after tax taken off

Tax taken off

Total UK interest and tax taken off (total of boxes 1 to 4)

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3

£ 0 0•

2

£ 0 0•

1

Income from personal funds at Lloyd’s – UK interest (year ended 31 December 2008)Please read pages LUN 1 to 3 of the notes before filling in this section

If your final syndicate results were declared and your Lloyd’s deposit was released before 1 January 2007, do not complete thesepages. Please read page LUN 1 of the notes for more information

SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 2

Aggregate syndicate profits

Syndicate foreign tax

Net withdrawal/release from Special Reserve Fund

Stop loss recoveries

Compensation receipts

Repayments of foreign tax previously allowed by deduction

Other Lloyd’s non-syndicate income

Total of other Lloyd’s receipts (total of boxes 21 to 27)

£ 0 0•

28

£ 0 0•

27

£ 0 0•

26

£ 0 0•

25

£ 0 0•

24

£ 0 0•

23

£ 0 0•

22

£ 0 0•

21

Other Lloyd’s receiptsPlease read pages LUN 6 and 7 of the notes before filling in this section

Non-UK interest and other foreign source income

Net amount received

Amount of foreign tax taken off

Amount of UK tax taken off

Non-UK dividends

Amount received including dividend tax credit – see notes

Amount of foreign tax taken off

Amount of UK tax taken off

Total non-UK income (total of boxes 13 to 18)

Amount included in box 16 that does not qualifyfor UK tax credit – see notes

£ 0 0•

20

£ 0 0•

19

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

Foreign sources income from assets in personal funds at Lloyd’s (year ended 31 December 2008)Please read pages LUN 5 and 6 of the notes before filling in this section

Total Lloyd’s income (box 5 + box 12 + box 19 + box 28)

£ 0 0•

29

Total Lloyd’s income

If you have received a repayment of foreign tax on whichforeign tax credit relief was given – enter the amount

below and, if you are calculating your tax, copy this figure

to box 13 on the Tax Calculation Summary page

£ 0 0•

30

Foreign tax repayments


Aggregate syndicate losses

Net transfer to Special Reserve Fund

Stop loss premiums paid

Personal Quota Share and Exeat premiums paid

Estate Protection Plan premiums paid

Interest paid on loans to fund underwriting

Lloyd’s Member’s Associations expenses paid

Member’s Agent profit commission and salaries

Fees for bank guarantees/letters of credit

Accountancy fees

Other Lloyd’s expenses

Total losses and expenses (total of boxes 31 to 41)

£ 0 0•

42

£ 0 0•

41

£ 0 0•

40

£ 0 0•

39

£ 0 0•

38

£ 0 0•

37

£ 0 0•

36

£ 0 0•

35

£ 0 0•

34

£ 0 0•

33

£ 0 0•

32

£ 0 0•

31

Lloyd’s losses and expensesPlease read pages LUN 8 to 10 of the notes before filling in this section

Amount of profit (if box 29 minus box 42 is a positive amount)

Amount of loss (if box 29 minus box 42 is a negative amount)

£ 0 0•

44

£ 0 0•

43

Total incomings and outgoingsCompare your total Lloyd’s income in box 29 with your total losses and expenses in box 42. If the amount in box 42 is less thanthe amount in box 29, you have made a profit. If the amount in box 42 is more than the amount in box 29, you have made a loss.Enter the amount of the profit in box 43, or the amount of the loss in box 44

Foreign tax on personal fund income (box 14 + box 17)

US income tax paid

Canadian tax paid

Syndicate foreign tax (from box 22)

Additional payments of foreign tax

Total foreign tax (total of boxes 45 to 49)

£ 0 0•

50

£ 0 0•

49

£ 0 0•

48

£ 0 0•

47

£ 0 0•

46

£ 0 0•

45

Lloyd’s foreign taxPlease read page LUN 10 of the notes before filling in this section




Calculating Lloyd’s taxable profits or allowable losses

If you made a profit fill in boxes 51 to 54

Profit from box 43

Foreign tax claimed as a deduction – only if tax credit relief

has not been claimed on the Foreign pages

Lloyd's losses brought forward from earlier years used against this year’s profits – copy this amount to

box 62 below

Total taxable profits from Lloyd's (box 51 minus (box 52 + box 53))

If you made a loss fill in boxes 55 to 60

Loss from box 44

Foreign tax claimed as a deduction – from box 50

Loss for the year 2008–09 (box 55 + box 56)

Loss set-off against other income for 2008–09

Loss carried back to set against earlier years

Unused loss available to carry forward after allother set offs

£ 0 0•

60

£ 0 0•

59

£ 0 0•

58

£ 0 0•

57

£ 0 0•

56

£ 0 0•

55

£ 0 0•

54

£ 0 0•

53

£ 0 0•

52

£ 0 0•

51

Lloyd’s losses reconciliation

Losses brought forward from earlier years

Losses brought forward used against this year’s profits – the amount from box 53

Unused loss from 2008–09 – from box 60

Total loss available to carry forward (box 61 minus box 62 or box 61 + box 63)

£ 0 0•

64

£ 0 0•

63

£ 0 0•

62

£ 0 0•

61

Class 4 National Insurance contributions (NICs)

If you are exempt from paying Class 4 NICs, put ‘X’ in thebox – read page LUN 12 of the notes

If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page LUN 12 of the notes

Adjustment to profits chargeable to Class 4 NICs

£ 0 0•

67

66

65

SA104F 2009 Tax Return: Partnership (full): Page FP 1 HMRC12/08 net

Partnership (full)Tax year 6 April 2008 to 5 April 2009

Partnership reference number

Description of partnership trade or profession

If you became a partner after 5 April 2008, enter the date you joined the partnership DD MM YYYY

If you left the partnership after 5 April 2008 and before 6 April 2009, enter the date you left

4

3

2

1

Date your basis period began


Your share of the partnership's profit or loss – from box 11

or 12 on the Partnership Statement

If your basis period is not the same as the partnership'saccounting period, enter the adjustment needed to arrive atthe profit or loss for your basis period

Adjustment for change of accounting practice – from

box 11A on the Partnership Statement

Averaging adjustment – only for farmers, market gardeners

and creators of literary or artistic works

Foreign tax claimed as a deduction – only if foreign tax

credit relief has not been claimed on Foreign pages

Overlap relief used this year


Adjusted profit for 2008–09 (see Working Sheet on page FPN 5) – if this is a loss put '0' in this box and

enter the amount of the loss in box 19

Losses brought forward from earlier years set-off againstthis year's profit (up to the amount in box 14)

Taxable profits after losses brought forward (box 14 minus box 15)

Any other business income not included in the partnership accounts

Your share of the total taxable profits from thepartnership’s business for 2008–09 (box 16 + box 17)

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

6

5


Complete a Partnership page for each partnership of which you were a memberand for each partnership business

Partnership details

Your share of the partnership's trading or professional profitsIf you need help, look up the box numbers in the notes. If you want to enter a loss, or an adjustment needs to be taken off, put aminus sign (–) in the box next to the £ sign.

SA104F 2009 Tax Return: Partnership (full): Page FP 2

Adjusted loss for 2008–09 (see Working Sheet on page FPN 5 and 6 of the notes)


Loss to be carried back to previous year(s) and set-offagainst income (or capital gains)


£ 0 0•

22

£ 0 0•

21

£ 0 0•

20

£ 0 0•

19

Your share of the partnership's trading or professional losses

If you are exempt from Class 4 NICs, put 'X' in the box

If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page FPN 7 of the notes

Adjustment to profits chargeable to Class 4 NICs – see the

notes on page FPN 7

£ 0 0•

25

24

23


Your share of the partnership's untaxed incomeIf your basis period is not the same as the partnership's accounting period, you will need to make an adjustment to arrive at theincome, profit or loss for your basis period – read page FPN 8 of the notes to see how to work this out

Share of UK untaxed savings income – from box 13 on the

Partnership Statement

Adjustment to income in box 26 for basis period

Adjusted UK savings income for basis period (box 26 + box 27)

Share of foreign untaxed savings income – from box 14 on

the Partnership Statement


Total foreign tax taken off – only if foreign tax credit relief

is not being claimed on Foreign pages

Adjusted foreign savings income for basis period (box 29 + box 30 minus box 31)

Total untaxed savings income taxable at 20% (box 28 + box 32)

£ 0 0•

33

£ 0 0•

32

£ 0 0•

31

£ 0 0•

30

£ 0 0•

29

£ 0 0•

28

£ 0 0•

27

£ 0 0•

26

Untaxed savings income

Share of profit or loss for 2008–09 from UK property – from box 19 on the Partnership Statement

Adjustment to profit or loss for basis period

Losses brought forward from earlier years set-off againstprofits (up to the amount in (box 34 + box 35))

Loss for this year set-off against other income for 2008–09

Loss to be carried forward after any set-offs – including

unused losses brought forward

Taxable profit after adjustment and losses (if box 34 + box 35 minus box 36 is positive or zero)

£ 0 0•

39

£ 0 0•

38

£ 0 0•

37

£ 0 0•

36

£ 0 0•

35

£ 0 0•

34

Income from UK property


Share of income from offshore funds – from box 18 on the





Taxable income after adjustments for basis period andforeign tax (box 51 + box 52 minus box 53)

£ 0 0•

54

£ 0 0•

53

£ 0 0•

52

£ 0 0•

51

Share of other untaxed UK income – from box 15 on the



Losses brought forward from earlier years set-off againstincome (up to the amount in (box 44 + box 45))

Taxable profit (box 44 + box 45 minus box 46)

Share of loss for 2008–09 from other untaxed UK income – from box 16 on the Partnership Statement

Adjustment to loss in box 48 for basis period


£ 0 0•

50

£ 0 0•

49

£ 0 0•

48

£ 0 0•

47

£ 0 0•

46

£ 0 0•

45

£ 0 0•

44

Share of other untaxed foreign income – from box 17 on

the Partnership Statement


Losses brought forward from earlier years set-off againstincome (up to the amount in (box 55 + box 56))



Taxable profit (box 55 + box 56 minus (box 57 + box 58))

Share of loss for 2008–09 from other untaxed foreignincome – from box 21 on the Partnership Statement

Adjustment to loss in box 60 for basis period


£ 0 0•

62

£ 0 0•

61

£ 0 0•

60

£ 0 0•

59

£ 0 0•

58

£ 0 0•

57

£ 0 0•

56

£ 0 0•

55

Share of furnished holiday lettings loss for 2008–09 – from box 20 on the Partnership Statement

Loss set-off against other income for 2008–09

Loss to be carried back to earlier year(s)

Loss to set-off against other property income (up to theamount in box 39)

£ 0 0•

43

£ 0 0•

42

£ 0 0•

41

£ 0 0•

40

Loss on furnished holiday lettings

Other untaxed UK income

Income from offshore funds

Other untaxed foreign income


Share of total taxed and untaxed income other than thattaxable at 10% and 20% (box 18 + box 66 + box 73 minusbox 74)

£ 0 0•

75

Your share of the partnership's total taxed and untaxed income

Share of Income Tax taken off partnership income – from

box 25 on the Partnership Statement

Your share of CIS deductions made by contractors – from


Share of any tax taken off trading income (not contractordeductions) – from box 24A on the Partnership Statement

Share of tax credits – from box 26 on the


Share of total tax taken off (boxes 76 to 79)

Share of notional Income Tax – from box 27 on the


£ 0 0•

81

£ 0 0•

80

£ 0 0•

79

£ 0 0•

78

£ 0 0•

77

£ 0 0•

76

Your share of the partnership's tax paid and deductions

Untaxed income (other than savings income) (box 39 + box 47 + box 54 + box 59 minus box 43)

Overlap relief used this year – read pages FPN 12 and

13 of the notes

Overlap profit carried forward (overlap profit broughtforward minus any relief used this year (box 64))

Share of total untaxed income (other than savings income)(box 63 minus box 64)

£ 0 0•

66

£ 0 0•

65

£ 0 0•

64

£ 0 0•

63

Share of taxed income taxable at 10% – from boxes 14A

and 22A on the Partnership Statement



Taxed income taxable at 10% (box 67 minus box 68)

Share of taxed income taxable at 20% – from box 22 on the




Taxed income taxable at 20% (box 70 minus box 71)

Share of other taxed income – from box 23 on the




£ 0 0•

74

£ 0 0•

73

£ 0 0•

72

£ 0 0•

71

£ 0 0•

70

£ 0 0•

69

£ 0 0•

68

£ 0 0•

67

Your share of the partnership's taxed income

Total untaxed income

SA104S 2009 Tax Return: Partnership (short): Page SP 1 HMRC12/08 net

Partnership (short)Tax year 6 April 2008 to 5 April 2009

Partnership reference number


If you became a partner after 5 April 2008, enter the dateyou joined the partnership DD MM YYYY

If you left the partnership after 5 April 2008 and before 6 April 2009, enter the date you left

4

3

2

1

Date your basis period began


Your share of the partnership's profit or loss – from box 11

or 12 on the Partnership Statement

If your basis period is not the same as the partnership'saccounting period, enter the adjustment needed to arrive atthe profit or loss for your basis period

Adjustment for change of accounting practice – from

box 11A on the Partnership Statement

Averaging adjustment – only for farmers, market gardeners

and creators of literary or artistic works

Foreign tax claimed as a deduction – only if foreign tax

credit relief has not been claimed on Foreign pages

Overlap relief used this year


Adjusted profit for 2008–09 - see the Working Sheet on

page SPN 5

Losses brought forward from earlier years set-off againstthis year's profit (up to the amount in box 14)

Taxable profits after losses brought forward (box 14 minusbox 15)

Any other business income not included in the partnership accounts

Your share of total taxable profits from the partnership’sbusiness for 2008–09 (box 16 + box 17)

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

6

5


Complete a Partnership page for each partnership of which you were a memberand for each business

Partnership details

Your share of the partnership's trading or professional profitsIf you need help, look up the box numbers in the notes. If you want to enter a loss, or an adjustment needs to be taken off, put aminus sign (–) in the box next to the £ sign.

SA104S 2009 Tax Return: Partnership (short): Page SP 2

Adjusted loss for 2008–09 (from box C of the Working Sheeton page SPN 5 of the notes) – if this is a negative


Loss to be carried back to previous year(s) and set-offagainst income (or capital gains)


£ 0 0•

22

£ 0 0•

21

£ 0 0•

20

£ 0 0•

19

Your share of the partnership's trading or professional losses

If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SPN 6 of the notes

If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SPN 6 of the notes

Adjustment to profits chargeable to Class 4 NICs – read

page SPN 7 of the notes

£ 0 0•

25

24

23


Your share of taxed interest etc. – from box 22 on the


£ 0 0•

26

Your share of the partnership taxed interest etc.

Your share of Income Tax taken off partnership income – from box 25 on the Partnership Statement

Your share of CIS deductions made by contractors – from


Your share of any tax taken off trading income (notcontractor deductions) – from box 24A on the


£ 0 0•

29

£ 0 0•

28

£ 0 0•

27

Your share of the partnership tax paid and deductions



SA105 2009 Tax Return: UK property: Page UKP 1 HMRC 12/08 net

UK propertyTax year 6 April 2008 to 5 April 2009

Loss for the year (if boxes 6 to 9 + box 12 minus (box 5 +box 10 + box 11) is positive)

Loss set-off against other income from property

Loss set-off against 2008–09 total income

Loss carried back to earlier years

£ 0 0•

17

£ 0 0•

16

£ 0 0•

15

£ 0 0•

14


UK property details

Number of properties rented out

If all property income ceased in 2008–09 and you do not expect to receive such income in 2009–10, put 'X' in the box

If you have any income from property let jointly, put 'X' in the box

If you are claiming Rent a Room relief and your rents are£4,250 or less (or £2,125 if let jointly), put 'X' in the box

4

3

2

1

Income – the amount of rent and any income for

services provided to tenants

Rent paid, repairs, insurance and costs of services provided– the total amount

Loan interest and other financial costs

Legal, management and other professional fees

Other allowable property expenses

Private use adjustment – if expenses include any amounts

for non-business purposes

Balancing charges – read page UKPN 4 of the notes

Capital allowances – read page UKPN 5 of the notes

Profit for the year (if the amount in box 5 + box 10 + box11 minus (boxes 6 to 9 + box 12) is positive)

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

£ 0 0•

6

£ 0 0•

5

Furnished holiday lettingsPlease read pages UKPN 2 to 5 of the notes if you have furnished holiday lettings

Furnished holiday lettings lossesPlease read pages UKPN 5 and 6 of the notes before filling in boxes 15 to 17

Tax Return: UK property: Page UKP 2

Total rents and other income from property (including anyfurnished holiday lettings profits in box 13)

Tax taken off any income in box 18

Premiums for the grant of a lease – from box E on the

Working Sheet on page UKPN 7 of the notes.

Reverse premiums and inducements

£ 0 0•

21

£ 0 0•

20

£ 0 0•

19

£ 0 0•

18

Property incomeDo not include Real Estate Investment Trust or Property Authorised Investment Funds dividends/distributions here.

Rent, rates, insurance, ground rents etc.

Property repairs, maintenance and renewals

Loan interest and other financial costs

Legal, management and other professional fees

Costs of services provided, including wages

Other allowable property expenses

£ 0 0•

27

£ 0 0•

26

£ 0 0•

25

£ 0 0•

24

£ 0 0•

23

£ 0 0•

22

Property expenses

Private use adjustment – read page UKPN 9 of the notes

Balancing charges – read page UKPN 9 of the notes


Business Premises Renovation Allowance (Assisted Areasonly) – read page UKPN 9 and UKPN 10 of the notes

All other capital allowances

Landlord's Energy Saving Allowance

10% wear and tear allowance – for furnished residential

accommodation only

Rent a Room exempt amount

Adjusted profit for the year – from box O on the

Working Sheet on page UKPN 11

Loss brought forward used against this year’s profits

Taxable profit for the year (box 36 minus box 37)

Adjusted loss for the year – from box O on the

Working Sheet on page UKPN 11

Loss set-off against 2008–09 total income – this will

be unusual. See notes on page UKPN 12

Loss to carry forward to following year, including unusedlosses brought forward

£ 0 0•

41

£ 0 0•

40

£ 0 0•

39

£ 0 0•

38

£ 0 0•

37

£ 0 0•

36

£ 0 0•

35

£ 0 0•

34

£ 0 0•

33

£ 0 0•

32

£ 0 0•

31

£ 0 0•

30

£ 0 0•

29

£ 0 0•

28

Calculating your taxable profit or loss

SA106 2009 Tax Return: Foreign pages: Page F 1 HMRC 12/08 net

ForeignTax year 6 April 2008 to 5 April 2009


Filling in the Foreign pagesThe Foreign notes explain how to give details of your foreign income and gains on these pages. If you need more help pleasecontact us or go to www.hmrc.gov.uk

Unremittable income

If you were unable to transfer any of your overseas incometo the UK, put 'X' in the box - read page FN 3 of the notes

and give details in the ‘Any other information’ box on your

Tax Return or on a separate schedule

1

Foreign tax credit reliefIf foreign tax was taken off your foreign income you may be able to claim foreign tax credit relief. Read pages FN 3 and FN 4 ofthe notes to see if you can claim the relief and how you should make the claim.

If you are calculating your tax bill you may also want to calculate your foreign tax credit relief. If you do, use the Working Sheetprovided in Help Sheet 263 Calculating foreign tax credit relief on income and fill in box 2.

If you are calculating your tax, enter the total foreign taxcredit relief on your income

£

2

• Page F 1 covers unremittable income and the claim toforeign tax credit relief.

• Pages F 2 and F 3 are for foreign savings income such asinterest, dividends, pensions and social security benefits and income received by a person abroad.

• Pages F 4 and F 5 are for foreign property income.• Page F 6 is for claiming foreign tax credit relief on income

and capital gains included elsewhere on your Tax Return;and for entering other overseas income, gains from offshorefunds and gains on foreign life insurance policies.

SA106 2009 Tax Return: Foreign pages: Page F 2

Income from overseas sourcesIf you have income from overseas savings, foreign dividends, overseas pensions or benefits, or income, dividends received by an overseas income or country. The country or territory codes are on pages FN 17 to FN 20 of the notes. If there are not enough rows, attach a

A Country or territory code B Amount of income arising or receivedbefore any tax taken off

C Foreign tax taken off or paid

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

Interest and other income from overseas savings

Dividends from foreign companies

Overseas pensions, social security benefits and royalties etc. – read the notes on page FN 8 and FN 9

All other income received by a person abroad and any remitted ‘ring fenced’ foreign income - if you are omittingincome from this section because you are claiming an exemption, see box 46

Dividend income received by a person abroad - if you are omitting income from this sectionbecause you are claiming an exemption, see box 46


trust; company or other person abroad, fill in the columns on these two pages. Use a separate row for each source ofschedule giving the same information as below. All entries should be in sterling.

D Special Withholding Tax and any E To claim foreign tax F Taxable amount – if you are claiming UK tax taken off credit relief put ‘X’ in foreign tax credit relief, copy column B

the box here. If not, enter column B minus column C

Total of column above Total of column above


Amount included in box 6 that does notqualify for UK tax credit - see notes


£13£12

£11£10

££

98

££

££

£

7

££

65

££

££

££

££

££

££

££

43

££

££

££

££

££


Income from land and property abroadIf you have overseas let properties in more than one country, or if any foreign tax has been taken off, take a copy of these pages and fill have one overseas let property, or you have more than one but they are all in the same country, you can just complete these pages.

Total rents and other receipts (excluding taxable premiumsfor the grant of a lease)

Number of overseas let properties

Premiums paid for the grant of a lease

Property expenses (rent, repairs, legal fees, cost of servicesprovided) – enter the total amount

Net profit or loss (box 14 + box 16 minus box 17) – if this isa negative figure (a loss) put a minus sign in the box

£

18

£

17

£

16

15

£

14

Income and expenses

SummaryIf you have filled in any of boxes 14 to 24 enter the details below.

A Country or territory code B Adjusted profit or loss (from box 24)

Total of column above

Total loss brought forward from earlier years

Total taxable profits (if box 25 minus box 26 is a positive amount)

Losses

Loss offset against total income - see

page FN 14 of the notes

Total loss to carry forward to thefollowing year – read page FN 14 of

the notes

C Foreign tax taken off or paid

Total foreign tax

£

28

£

£

£

£

£

£

32

£

31

£

27

£

26

£

25

£

£

£

£

£


in the income and expenses section and the calculating profits and losses for tax purposes section for each let property. If you onlyFill in one summary section for all the properties.

Private use adjustment – read page FN 11 of the notes

Balancing charges – read page FN 11 of the notes

Capital allowances for equipment and vehicles (but not forfurnished residential lettings)

Landlord’s energy saving allowance

10% wear and tear allowance (for furnished residentiallettings only)

Adjusted profit or loss for the year (box 18 + box 19 + box 20 minus (boxes 21 to 23))

£

24

£

23

£

22

£

21

£

20

£

19

Calculating profits and losses for tax purposes

D UK tax taken off

Total of column above

E To claim foreign tax credit reliefput ‘X’ in the box

F Taxable amount – read the note onpage FN 13

Total taxable amount – read

page FN 14 of the notes

£

30

£

£

£

£

£

£

29

£

£

£

£

£


Capital gains – foreign tax credit relief and Special Withholding TaxIf you have completed Capital gains summary pages and you have paid foreign tax on those gains, and you want to claim foreigntax credit relief for the foreign tax, fill in boxes 33 to 40 below.

Amount of chargeable gain under UK rules

Number of days over which UK gain accrued

Amount of chargeable gain under foreign tax rules

Number of days over which foreign gain accrued

Foreign tax paid

To claim foreign tax credit relief, put ‘X’ in the box

Total foreign tax credit relief on gains

Special Withholding Tax

£

40

£

39

38

£

37

36

£

35

34

£

33

Other overseas income and gains

Gains on disposals of holdings in offshore funds (excludingthe amounts entered in box 13) and discretionary incomefrom non-resident trusts – enter the amount of the gain or payment

If you have received a benefit from a person abroad,enter the value or payment received – if you are omitting

income from this section because you are claiming an

exemption, see box 46

Gains on foreign life insurance policies etc. (excluding theamounts entered in box 13) – enter the amount of the gain

Number of years

Tax treated as paid – read pages FN 16 and FN 17of the notes

If you have omitted income from boxes 11, 13 and 42 because you are claiming an exemption in relation to atransfer of assets, enter the total amount omitted (and give full details in the ‘Any other information’ box)

£

46

£

45

44

£

43

£

42

£

41

Foreign tax paid on employment, self-employment and other incomeIf you are claiming foreign tax credit relief on income included elsewhere in your Tax Return, fill in the columns below and say inthe ‘Any other information’ box (on page TR 6) where on your Tax Return this income is included. The country or territory codesare on pages FN 17 to FN 20 of the notes.

A Country or C Foreign tax paid E To claim foreign tax F Taxable amount territory code credit relief put X’ in – read the note on page FN 15

the box

££

££

££

££

SA107 2009 Tax Return: Trusts etc: Page T 1 HMRC 12/08 net

Trusts etc.Tax year 6 April 2008 to 5 April 2009


Net amount – after tax taken off Total payments from settlor-interested trusts

£ 0 0•

2

£ 0 0•

1

Income from trusts and settlementsRead the notes on page TN 1 and TN 2 before completing these sections.

Net amount of non-savings income – after tax taken off

Net amount of savings income – after tax taken off

Net amount of dividend income – after tax taken off

If you have included in your Tax Return income from trustsor settlements whose trustees are not resident in the UKfor tax purposes, put 'X' in the box

6

£ 0 0•

5

£ 0 0•

4

£ 0 0•

3

Discretionary income payment from a trust

Non-discretionary income entitlement from a trust

Net amount of non-savings income taxed at basic rate –after tax taken off

Net amount of savings income taxed at basic rate – after tax taken off

Net amount of dividend income taxed at dividend rate –after tax taken off

Net amount of non-savings income taxed at trust rate –after tax taken off

Net amount of savings income taxed at trust rate – after tax taken off

Net amount of dividend income taxed at dividend trust rate – after tax taken off

Non-savings income paid gross

Savings income paid gross

Additional tax paid by the trustees on certain UK lifeinsurance policy etc. gains – read page TN 2 of the notes

£ 0 0•

15

£ 0 0•

14

£ 0 0•

13

£ 0 0•

12

£ 0 0•

11

£ 0 0•

10

£ 0 0•

9

£ 0 0•

8

£ 0 0•

7

Income chargeable on settlorsRead the notes on pages TN 1 to TN 3 before completing this section.

Turn over for income from the estates of deceased persons

SA107 2009 Tax Return: Trusts etc: Page T 2

Foreign estate income Relief for UK tax already accounted for

£ 0 0•

23

£ 0 0•

22

Non-savings income – after tax taken off

Savings income – after tax taken off

Dividend income – after tax taken off

Non-savings income taxed at non-repayable basic rate – after tax taken off

Income taxed at 22% – after tax taken off

Dividend income taxed at non-payable dividend rate –after tax taken off

£ 0 0•

21

£ 0 0•

20

£ 0 0•

19

£ 0 0•

18

£ 0 0•

17

£ 0 0•

16

Foreign tax for which foreign tax credit relief has not been claimed

£ 0 0•

24



Foreign tax paid on estate incomeRead the notes on page TN 6 before completing this section.

Income from the estates of deceased personsRead the notes on page TN 3 to TN 6 before completing these sections.

Income from UK estates

Income from foreign estates

SA108 2009 Tax Return: Capital gains summary: Page CG 1 HMRC 12/08 net

Capital gains summaryTax year 6 April 2008 to 5 April 2009

Your name Your unique taxpayer reference (UTR)21

Summary of your enclosed computationsYou must enclose your computations, as well as filling in the boxes – read page CGN 9 of the notes.

Total gains in the year, before losses

Total losses of the year – enter ‘0’ if there are none

Losses brought forward and used in the year

Total gains, after losses but before the annual exemptamount

Annual exempt amount

Net chargeable gains (box 6 minus box 7) – but if box 7 is

more than box 6, leave blank

Additional liability in respect of non-resident or dualresident trusts

Losses available to be carried forward to later years

Losses used against an earlier year's gain (specialcircumstances apply – read the notes on page CGN 11)

Losses used against income – amount claimedagainst 2008–09 income

Losses used against income – amount claimedagainst 2007–08 income

Income losses of 2008–09 set against gains

Entrepreneurs’ relief – read the notes on pages CGN 7

and CGN 8

0 0 •£

15

0 0 •£

14

0 0 •£

13

0 0 •£

12

0 0 •£

11

0 0 •£

10

0 0 •£

9

0 0 •£

8

£ 0 0•

7

0 0 •£

6

0 0 •£

5

0 0 •£

4

0 0 •£

3

Listed shares and securities

Number of disposals

Disposal proceeds

Allowable costs (including purchase price)

Gains in the year, before losses

If you are making any claim or election, put 'X' in the box

If your computations include any estimates or valuations,put 'X' in the box

21

20

0 0 •£

19

0 0 •£

18

0 0 •£

17

16

SA108 2009 Tax Return: Capital gains summary: Page CG 2

Unlisted shares and securities

Number of disposals

Disposal proceeds





27

26

0 0 •£

25

0 0 •£

24

0 0 •£

23

22

Property and other assets and gains

Number of disposals

Disposal proceeds



Attributed gains where personal losses cannot be set-off



34

33

0 0 •£

32

0 0 •£

31

0 0 •£

30

0 0 •£

29

28



SA109 2009 Tax Return: Residence, remittance basis etc. pages: Page RR 1 HMRC 12/08 net

Residence, remittance basis etc.Tax year 6 April 2008 to 5 April 2009


Number of days spent in the UK during 2008–09

Number of days in box 10 attributed to exceptional circumstances

Number of separate occasions that you have been to the UK during 2008–09

Number of workdays you spent in the UK

Number of days you have spent in the UK since 5 April 2005 or, if you left the UK after 5 April 2005, thenumber of days spent in the UK since you left

14

13

12

11

10

Time spent in the UK (if you were not resident or not ordinarily resident in the UK)Please complete the boxes for the whole year unless you are requesting split-year treatment. If you are (you put 'X' in box 3)complete the boxes either for the period from 6 April 2008 until your arrival, or for the period from your departure until 5 April 2009.

If you were not resident in the UK for 2008–09, put ‘X’ in the box

If you were not ordinarily resident in the UK for 2008–09, put ‘X’ in the box

If you are requesting split-year treatment for 2008–09, put ‘X’ in the box

If you were resident in the UK for 2007–08, put ‘X’ in the box

If you were ordinarily resident in the UK for 2007–08, put ‘X’ in the box

If you arrived in the UK on or after 6 April 2008, enter the date you arrived DD MM YYYY

If you left the UK on or after 6 April 2008, enter the date you left

If you work full-time abroad, or if you worked full-timeabroad before the date in box 6 or after the date in box 7,put ‘X’ in the box

If you have come to the UK to live or to remain here for aperiod of 2 years or more, put ‘X’ in the box

9

8

7

6

5

4

3

2

1

Residence statusWork through pages RRN 1 to RRN 10 of the notes before you fill in boxes 1 to 9.

SA109 2009 Tax Return: Residence, remittance basis etc. pages: Page RR 2

If you are entitled to claim personal allowances as a non-resident because of the terms of a Double TaxationAgreement, put ‘X’ in the box

If you are entitled to claim personal allowances as a non-resident on some other basis, put ‘X’ in the box

Enter the code(s) for the country or countries of which youare a national and/or resident – see page RRN 13 of the notes

17

16

15

Personal allowances

Enter the code(s) for the country or countries, other than the UK, in which you were resident for tax purposes for 2008–09 - see page RRN 13 of the notes

If you were also resident in either or both of the countries above for 2007–08, enter the appropriate code(s) - see page RRN 13 of the notes

Relief under Double Taxation Agreements between the UK and other countries – amount claimed because

of an agreement awarding residence to another

country (see Help Sheet 302)

Relief claimed because of other provisions of the relevant Double Taxation Agreements (see Help Sheet 304)

£ 0 0•

21

£ 0 0•

20

19

18

Residence in other countries and Double Taxation ReliefIf you are claiming relief in box 20 or box 21, fill in the appropriate claim form in Help Sheet 302 or 304 and send this as well.

If you are domiciled outside the UK and it is relevant to your Income Tax or Capital Gains Tax liability, put ‘X’ in the box

If 2008–09 is the first year that you have told us that yourdomicile is outside the UK, put ‘X’ in the box

If you have put 'X' in box 22 and have a domicile of originwithin the UK, enter the date on which your domicile changed

If you were born in the UK but have never been domiciled here, put ‘X’ in the box

If you have put 'X' in box 22 and you were born outside the UK, enter the date that you came to live in the UK

26

25

24

23

22

Domicile

Country codes can be found in the Foreign notes. These are obtainable from www.hmrc.gov.uk or the Orderline


Remittance basisSubstantial changes were made to the remittance basis of taxation from 6 April 2008. Read pages RRN 17 to RRN 22 covering boxes 27 to 35 in the notes before completing this section.



If you are making a claim for the remittance basis for 2008–09, put ‘X’ in the box

If your unremitted income and capital gains for 2008–09 isless than £2000, put ‘X’ in the box

If you were UK resident for 2008–09 and for 7 or more ofthe preceding 9 tax years, put ‘X’ in the box

If you were under 18 on 5 April 2009, put ‘X’ in the box

Amount of nominated income

Amount of nominated capital gains

Adjustment to payments on account – see notes

If you have remitted any nominated income or gains during 2008–09, put ‘X’ in the box – see notes

34

£ •

33

£ 0 0•

32

£ 0 0•

31

30

29

28

27



Any other information (continued)

SA110 2009 Tax Return: Tax calculation summary: Page TC 1 HMRC 12/08 net

Tax calculation summaryTax year 6 April 2008 to 5 April 2009

Underpaid tax for earlier years included in your tax codefor 2008–09 – enter the amount from your PAYE Notice

of Coding

Underpaid tax for 2008–09 included in your tax code for 2009–10 – enter the amount from your PAYE Notice

of Coding

£ •

8

£ •

7

Underpaid taxIf you pay tax under PAYE, look at your PAYE Notice of Coding and the notes in Section 11 of the Tax calculation summary notes,then fill in boxes 7 and 8 as appropriate.

Total tax, Student Loan repayment and Class 4 NICs duebefore any payments on account

Total tax, Student Loan repayment and Class 4 NICsoverpaid

Student Loan repayment due

Class 4 NICs due

Capital Gains Tax due

Pension charges due

£ •

6

£ •

5

£ •

4

£ 0 0•

3

£ •

2

£ •

1

Self assessmentYou 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 2008–09. If the result is a positive amount, enter it in box 1; if it is a negative, enter it in box 2.

Blind person’s surplus allowance you can have 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•

12

£ 0 0•

11

Blind person's surplus allowance and married couple's surplus allowanceEnter the amount of any surplus allowance transferred from your spouse or civil partner.

If you are claiming to reduce your 2009–10 payments onaccount, put ‘X’ in the box – enter the reduced amount of

your first payment in box 10 and say why you are making

the claim in box 16 overleaf

Your first payment on account for 2009–10 – enter

the amount (including pence)

£ •

109

Payments on accountPlease read the notes for Section 12 of the Tax calculation summary notes to see if you need to make any payments on accountfor 2009–10.


SA110 2009 Tax Return: Tax calculation summary: Page TC 2



Increase in tax due because of adjustments to an earlier year

Decrease in tax due because of adjustments to an earlier year

Any 2009–10 repayment you are claiming now

£ •

15

£ •

14

£ •

13

Adjustments to tax dueYou may need to make an adjustment to increase or decrease your tax for 2008–09 because you are claiming averaging forfarmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2008–09 certainlosses from 2009–10. If you need help in filling in these boxes, ask us or your tax adviser.

PARTNERSHIP TAX RETURN: PAGE 1 Please turn overHMRC 12/08 net

Who should send the Partnership Tax Return? If this Partnership Tax Return has been issued in thename of the partnership, then the partner nominatedby the other members of the partnership during the period covered by the Tax Return is required by law tocomplete it and send it back to us. If the partners areunable to nominate someone, they should ask us tonominate one of them.

If this Partnership Tax Return has been issued in thename of a particular partner, that partner is requiredby law to send it back to us.

European Economic Interest Groupings (EEIGs) are alsorequired by law to send us a Partnership Tax Return. Seepage 6 of the Partnership Tax Return Guide for details.

The Partnership Tax Return

We have sent you pages 1 to 8 of the Partnership TaxReturn; these cover common types of partnershipincome, such as trading income. There are otherPages, which we have not sent you, for other types ofincome and disposals.

You are responsible for making sure you have the rightPages. Answer the questions in this form to find out ifyou have the right ones.

Unless we know you have a tax adviser we have sentyou a Partnership Tax Return Guide to help you fill inthe Return. If you want a copy, call the Orderline ordownload from www.hmrc.gov.uk

If you need help:

• refer to the Partnership Tax Return Guide, OORR

• phone the number above - most questions can beanswered by telephone, OORR

• when the office is closed, phone our Helpline on 0845 9000 444 for general advice.

The green arrows and instructions will guide youthrough the Partnership Tax Return.

Thhiiss NNoottiiccee requires you by law to send us a Tax Return, and any documents we ask for, for the year

from 6 April 2008 to 5 April 2009. Give details of allthe income and disposals of chargeable assets onwhich the partners may be charged to tax using:• the Internet (using 3rd party commercial software).

An instant online acknowledgement will tell youthat your Tax Return has been safely received. To register and enrol for Self Assessment Online forPartnerships go to www.hmrc.gov.uk and fromthe ‘do it online’ menu select ‘self assessment’; OORR

• this form and any supplementary Pages you need.Make sure your Tax Return, and any documentsasked for, reach us by:

• 31 October 2009 if you complete a paper TaxReturn; OORR

• 31 January 2010 if you file online.If this Notice is given after 31 July 2009 then the TaxReturn must be received by us by the later of:• 3 months from the date this Notice was given, or• 31 January 2010.

You may have slightly longer if the partnership includesa company as a partner.

You should make sure that the information individualpartners need in order to complete their personal TaxReturns is given to them as quickly as possible. Somepartners may wish to send their personal Tax Returnsby 31 October 2009.

Each partner who was a member of the partnershipduring the return period is liable to automatic penaltiesif the Partnership Tax Return does not reach us by therelevant filing date shown above. They will have to payinterest and may have to pay a surcharge on any taxthey pay late. All Tax Returns will be checked and thereare penalties for supplying false or incompleteinformation.

HM Revenue & Customs office address

Telephone

Tax reference

DateIssue address

ForReference

SA80

0

Partnership Tax Return for the year ended 5 April 2009

PARTNERSHIP TAX RETURN: PAGE 2HMRC 12/08 net

Check to make sure you have theright supplementary Pages(including the Partnership

Savings Pages - see Question 7)and then tick the box below

PARTNERSHIP BUSINESS AND INVESTMENT INCOME for the year ended 5 April 2009

Answer Questions 1 to 6 on this page and Question 7 on page 8 to check that you have the Pages you need to make a complete return of partnership income and related information for the year ended 5 April 2009. If you answer 'Yes', you must make sure that you have the right Pages and then fill in the relevant boxes. If not, go to the next question.

Phone the Orderline on 0845 9000 404 (textphone available), or fax0845 9000 604, for the appropriate supplementary Pages and Notes. If you live or work abroad you can phone the Orderline on the international access code followed by (+44) 161 930 8331, or fax (+44) 87 0155 5778. The Orderline is closed Christmas Day, Boxing Day and New Year's Day.

Or go to www.hmrc.gov.uk

TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009

Did the partnership receive any rent or other income from UK property?

Did the partnership have any foreign income?

Did the partnership business include a trade or professionat any time between 6 April 2008 and 5 April 2009?

Did the partnership dispose of any chargeable assets?

During the return period has the partnership included any member who is:

� a company

� not resident in the UK If yes, read page 14 of the Partnership Tax Return Guide about filling in the Partnership Statement.

� a partner in a business controlled and managed abroad and who is not domiciled in the UK or is not ordinarily resident in the UK?

Are you completing this Tax Return on behalf of a European Economic Interest Grouping (EEIG)?

If yes, read page 5 the PartnershipTax Return Guide.

If yes, read page 6 of the Partnership Tax Return Guide.

If yes, complete boxes 3.1 to 3.117on pages 2 to 5 as appropriate.

Q2

Q3

Q4

Q5

Q6

Q1

FOREIGN

CHARGEABLE ASSETS

UK PROPERTY

You have to fill in a set of boxes for each trade carried on by the partnership and you may have to fill in aseparate set if partnership accounts were made up to more than one date in the year ended 5 April 2009.Check the rules on pages 6 to 8 of the Partnership Tax Return Guide.Box numbers 3.3, 3.6, 3.9, 3.74 to 3.81, 3.85 to 3.92, and 3.94 to 3.96 are not used.

� Partnership details

Name of business


Accounting period - read the notes on page 6of the Partnership Tax Return Guide

Start End

� Tick box 3.11 if the partnership's accounts do not cover the period from the last accounting date (explain why in the 'Additional information' box, box 3.116, on page 3)

� Tick box 3.12 if your accounting date has changed (only if this is a permanent change and you want it to count for tax)

� Tick box 3.13 if this is the second or further change (explain why you have not used the same date as last year in the 'Additional information' box, box 3.116, on page 3).

� Date of commencement(if after 5 April 2006)

� Date of cessation(if before 6 April 2009)

� Tick box 3.10 if you are not required to complete boxes 3.14 to 3.93 and boxes 3.99 to 3.115

YES

3.13

3.12/ /3.8

/ /3.7

3.10

3.11

3.1

3.2 / /3.4 / /3.5

YES

YES

YES

YES

YES

YES

YES


TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued

Please turn over

Capital allowances

Income and expenses for this accounting period

If your annual turnover was £30,000 or more, or would be if you traded for a whole year,iiggnnoorree boxes 3.24 to 3.26. Now fill in page 4.If your annual turnover was below £30,000, or would be if you traded for a whole year, ffiillll iinn bbooxxeess 33..2244 ttoo 33..2266 iinnsstteeaadd ooff ppaaggee 44.

� Turnover including other business receipts, and goods etc. taken for personal use (and balancing charges from box 3.23)

� Expenses allowable for tax (including capital allowances from box 3.22)

Net profit for this accounting period (put figure in brackets if a loss)


Balancing charges

Capital allowances - summary

� Annual Investment Allowance (include any balancing chargesin box 3.17 below)

� Cars costing more than £12,000 (excluding cars with low CO2 emissions) (A separate calculation should be made for each car)

� Other business plant and machinery (including cars with low CO2 emissionsand cars costing less than £12,000)

� Agricultural or Industrial Buildings Allowance (A separate calculation must be made for each block of expenditure)

� Other capital allowances claimed (separate calculations must be made).Claims to and balancing charges arising on Business Premises Renovation Allowance must also be included in boxes 10.4 and 10.5 respectively

Total capital allowances/balancing charges

� Tick box 3.22A if box 3.22 includes enhanced capital allowances fordesignated environmentally beneficial plant and machinery

3.116

£3.14

£

£3.18

£3.15

£3.173.16

£3.19

£

£

3.20

3.22

£3.21

£3.24

£3.13A

£3.25

£3.26

3.22A

total of column above

3.23 £

box 3.24 minus box 3.25


�

�



Put the total of boxes 3.30to 3.45 iinn bbooxx 33..6666 bbeellooww

Income and expenses for this accounting period

You must fill in this page if your annual turnover was £30,000 or more. If your annual turnover was more than £15 million, fill inboxes 3.29, 3.73, 3.82 to 3.98 and 3.117 and send the partnership accounts and computations. Read the notes on page 9 ofthe Partnership Tax Return Guide.If you were registered for VAT, do the figures in boxes 3.29 to 3.64 include VAT? or exclude VAT? Sales/business

income (turnover)DDiissaalllloowwaabbllee eexxppeennsseess iinncclluuddeedd iinn bbooxxeess 33..4466 ttoo 33..6633 TToottaall eexxppeennsseess

� Cost of sales

� Construction industry subcontractor costs

� Other direct costs

GGrroossss pprrooffiitt//((lloossss))

OOtthheerr iinnccoommee//pprrooffiittss

� Employee costs

� Premises costs

� Repairs

� General administrative expenses

� Motor expenses

� Travel and subsistence

� Advertising, promotion and entertainment

� Legal and professional costs

� Bad debts

� Interest and alternative finance payments

� Other finance charges

� Depreciation and loss/(profit) on sale

� Other expenses including partnership charges

Total expenses

Net profit/(loss)Tax adjustments to net profit or loss for this accounting period

� Disallowable expenses

� Goods, etc. taken for personal use and other adjustments(apart from disallowable expenses) that increase profits

� Balancing charges (from box 3.23)

Total additions to net profit (deduct from net loss)

� Capital allowances (from box 3.22)

� Deductions from net profit (add to net loss)

Net business profit for tax purposes for this accounting period (put figure in brackets if a loss)

£

£3.72

£

£3.30

3.32

£3.47

£3.33

£3.34

£3.35

£3.36

£3.37

£3.38

£3.39

£3.69

£3.46

£ £3.48

£3.51

£3.40

£3.41

£3.42

£3.43

£3.44

£3.45

£3.52

£3.53

£3.54

£3.55

£3.56

£3.57

£3.58

£3.59

£3.60

£3.61

£3.62

£3.63

£3.29

£3.49

£3.50

£3.64

£3.65

£3.66

£3.67

£3.68

£3.73

£3.70

£3.71

3.27 3.28

3.31

box 3.29 minus(boxes 3.46 + 3.47 + 3.48)

boxes 3.51 to 3.63

boxes 3.66 + 3.67 + 3.68

boxes 3.49 + 3.50 minus 3.64

boxes 3.30 to 3.45

boxes 3.70 + 3.71

boxes 3.65 + 3.69minus box 3.72

�

�

PARTNERSHIP TAX RETURN: PAGE 5HMRC 12/08 net Please turn over


Subcontractors in the construction industry

� Deductions on payment and deduction statements from contractors - construction industry subcontractors only

Tax taken off trading income

� Tax taken off trading income (excluding deductions made by contractors on account of tax)

See page 4 of the Partnership Tax Return Guide if you are a 'CT Partnership'.

Summary of balance sheet for this accounting period

Leave these boxes blank if you do not have a balance sheet or your annual turnover was more than £15 million.

Assets � Plant, machinery and motor vehicles

� Other fixed assets (premises, goodwill, investments etc.)

� Stock and work in progress

� Debtors/prepayments/other current assets

� Bank/building society balances

� Cash in hand

Liabilities � Trade creditors/accruals

� Loans and overdrawn bank accounts

� Other liabilities

Net business assets (put the figure in brackets if you had net business liabilities)

Represented by Partners' current and capital accounts

� Balance at start of period*

� Net profit/(loss)*

� Capital introduced

� Drawings

� Balance at end of period*

* If the capital account is overdrawn, or the business made a net loss, show the figure in brackets.

Box 3.116 'Additional information' is on page 3.

Partnership trade charges

� Net partnership charges paid in the period 6 April 2008 to 5 April 2009 (not the accounting period)

Copy this figure to box 24 in the Partnership Statement

Copy this figure to box 24A inthe Partnership Statement



Taxable profit or loss for this accounting period

� Adjustment on change of basis

Net profit for this accounting period (if loss, enter '0' here) from box 3.26 or box 3.73

Allowable loss for this accounting period (if profit, enter '0' here) from box 3.26 or box 3.73

Tick box 3.93 if the figure in box 3.83 or box 3.84 is provisional



£3.111

£3.112

£3.113

£3.114

£3.115

£3.84

3.93

£3.97

£3.99

£3.100

£3.101

£3.102

£3.106

£3.103

£3.104

£3.109

£3.105

£3.107

£3.108

£3.110

£3.117

£3.98

£3.82

£3.83

boxes 3.99 to 3.104

boxes 3.106 to 3.108


boxes 3.111 to 3.113minus box 3.114

�

�

�

�

�


Please read these instructions before completing the Statement

Use these pages to allocate partnership income if the only income for the relevant return period was trading and professional income or taxed interestand alternative finance receipts from banks and building societies. Otherwiseyou must ask the Orderline for the Partnership Statement (Full) pages to recorddetails of the allocation of all the partnership income.

Fill in boxes 1 to 29 and boxes A and B as appropriate. Get the figures you need from the relevant boxes in the Partnership Tax Return. Complete a separate Statement for each accounting period covered by this Partnership Tax Return and for each trade or profession carried on by the partnership.

Then allocate the amounts in boxes 11 to 29 attributable to each partner using the allocation columns on this page and page 7 (see pages 14 to 17 of the Partnership Tax Return Guide for help). If the partnership has more than three partners, please photocopy page 7.

Each partner will need a copy of their allocation of income to fill in theirpersonal Tax Return.

Partnership's profits, losses, income, tax credits, etc.

� for an accounting period ended in 2008–09

PARTNERSHIP INFORMATIONIf the partnership business includes a trade orprofession, enter here the accounting period for which appropriate items in this statement are returned.

Start

End

Nature of trade

from box 3.83 Profit from a trade or profession

from box 3.84 Loss from a trade or profession

UK taxed interest and taxed alternativefinance receipts

from box 7.8A Income Tax taken off

from box 3.117Partnership charges

Tick here if this Statement is drawn up using tax rules for non-residents

Tick this box if the items

entered in the box had

foreign tax taken off

�

Tick here if this Statement is drawnup using Corporation Tax rules

MIXED PARTNERSHIPS

� for the period 6 April 2008 to 5 April 2009*

from box 3.98 Other tax taken off trading income

from box 3.82 Adjustment on change of basis

* if you are a 'CT Partnership' see page 4 of the Partnership Tax Return Guide

Step 3

Step 2

Step 1

29

25

24A

24

22

1 / /

2 / /

3

4 5

A

B

11

11A

12

CIS deductions made by contractorson account of tax

from box 3.97

from box 7.9A

PARTNERSHIP STATEMENT (SHORT) for the year ended 5 April 2009

Copy this figure to box 26



Copy this figure to box 4, ’Other taxreliefs’ section on page Ai 2 in yourpersonal Tax Return



Copy figures in boxes 11 to 29 toboxes in the individual’s Partnership(short) pages as shown below


Profit

Loss


6

10

Individual partner detailsName of partner

Address

Postcode

Date appointed as a partner(if during 2008–09) Partner’s unique taxpayer reference (UTR)

Date ceased to be a partner(if during 2008–09) Partner’s National Insurance number

Partner’s share of profits, losses, income, tax credits, etc.

9 / /

25 £

24A £

24 £

22 £

12 £

11A £

11 £

29 £

7 / / 8

£

£

£

£

£

£

£

£

PARTNERSHIP TAX RETURN: PAGE 7 Please turn overHMRC 12/08 net

PARTNERSHIP STATEMENT (SHORT) for the year ended 5 April 2009, continued








Profit

Loss








Profit

Loss

Copy this figure to box 9 Copy this figure to box 9

6 6

10 10


Address

Postcode





Address

Postcode




25 £

24A £

24 £

22 £

12 £

11A £

11 £

29 £

25 £

24A £

24 £

22 £

12 £

11A £

11 £

29 £

7 / /

9 / /

8 7 / /

9 / /

8




OTHER INFORMATION for the year ended 5 April 2009

YESYESAre the details on the front of the Partnership Tax Return wrong?

Please give a daytime telephone number (including the area code) in boxes 9.1 and 9.2.It is often simpler to phone if we need to ask you about your Tax Return.

I attach additional copies of page 7. There were partners in this partnership for that period.

Before you send the completed Tax Return back to your current HM Revenue & Customs office, you must sign the statement below.If you give false information or conceal any part of the partnership's income or details of the disposal of chargeable assets, you may be liable to financial penalties and/or you may be prosecuted.

The information I have given in this Partnership Tax Return, as the nominated partner, is correct and complete to the best of my knowledge and belief.

Signature Date

If yes, make any corrections on the front of the formQ8

Q9

YES

£7.8A

Q11

Gross amount before taxAmount after tax taken off Tax taken off

Q7 Did the partnership receive any other income which you have not already included elsewhere in the Partnership Tax Return?Make sure you fill in the Pages for Questions 1 to 4 before answering Question 7

If you ticked the 'Yes' box and the only income was interest, or alternative finance receipts with tax taken off, from banks and building societies, fill in boxes 7.7A to 7.9A below. Otherwise phone the Orderline and ask for the Partnership Savings Pages andleave boxes 7.7A to 7.9A blank. If you have more than one account, enter totals in the boxes.

� Interest and alternative finance receipts from UK banks and building societies, paid with tax taken off for the period 6 April 2008 to 5 April 2009 (not the accounting period)

Q10

9.3

Postcode

Your telephone number

If you have signed for someone else, please also:� state the capacity in which you are signing

(for example, as executor or receiver)

Print name in full here:

or, if you prefer, your adviser's telephone number

Your adviser's name and address

Disclosure of tax avoidance schemes – If the Partnership is a party to one or more disclosable tax avoidance schemes, you must complete boxes 10.2 and 10.3. Give details of each scheme (up to three) on a separate line. If the Partnership is party to more than three schemes give further details in the 'Additional information' box, box 3.116, on page 3.

Declaration - I have filled in and am sending back to you the following:

Scheme referencenumber

Tax year in which theexpected advantage tothe partners arises – yearended 5 April

1 TO 5 OF THIS FORM

6 & 7 PARTNERSHIP STATEMENT (SHORT)

6 & 7 PARTNERSHIP STATEMENT (FULL)

PARTNERSHIP UK PROPERTY

PARTNERSHIP FOREIGN

PARTNERSHIP TRADING

PARTNERSHIP SAVINGS

� give the name of the person you are signing for and your name and address in the 'Additional information' box, box 3.116, on page 3.

Please tick box 10.1 if this Partnership Tax Return contains figures that are provisional because you do not yet have final figures. Page 17 of the Partnership Tax Return Guide explains the circumstances in which provisional figures may be used and asks for some additional information to be provided in box 3.116 on page 3.

PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS

11.4

11.3

9.1

9.2

£7.9A

10.1

11.1 11.2

£7.7A

Other information

10.2 10.3

� Business Premises Renovation Allowance (BPRA) - read page 18 of the Partnership Tax Return Guide before you fill in these boxes. Extract from boxes 3.20 and 3.21 (and boxes 1.34 and 1.32 from the Partnership UK Property pages) the amounts that relate to any BPRA claims or charges. Enter claims to BPRA in box 10.4 and charges in box 10.5 10.5 £10.4 £

Capital allowance Balancing charge

Copy this figure to box 25 inthe Partnership Statement

Copy this figure to box 22 inthe Partnership Statement

If Yes, read the note below

PARTNERSHIP STATEMENT (FULL)

14

Please read these instructions before completing the Statement

Fill in boxes 1 to 30 and boxes A to H, as appropriate. Get the figures you needfrom the relevant boxes in the Partnership Tax Return. Complete a separateStatement for each accounting period covered by this Partnership Tax Returnand for each trade or profession carried on by the partnership.

Then allocate the amounts in boxes 11 to 30 attributable to each partner usingthe allocation columns on this page and page 7 (see pages 14 to 17 of thePartnership Tax Return Guide for help). If the partnership has more than sixpartners, photocopy the allocation pages or ask the Orderline for more copies.

Each partner will need a copy of their allocation of income to fill in thePartnership (full) pages in their personal tax return.

Tick here if this Statement is drawn up using Corporation Tax Rules

Partnership's profits, losses, income, tax credits, etc.

Tick here if this Statement is drawn up using tax rules for non-residents

Tick this box if the itemsentered in the box had

foreign tax taken off�

PARTNERSHIP INFORMATIONIf the partnership business includes a trade or profession, enter here the accounting period for which appropriate items in this Statement are returned.

Start

End

Nature oftrade

1 / /

2 / /

SA80

0(PS

)

‡ if you completed Question 7 on page 8 of the tax return copy the figure from box 7.9A * if you completed Question 7 on page 8 of the tax return copy the figure from box 7.8A

Step 3

Step 2

Step 1

3

4 5

from box 3.83 Profit from a trade or profession A

from box 3.84 Loss from a trade or profession

from box 3.82 Adjustment on change of basis

from box 7.6 Income from untaxed UK savings

from box 2.6 Income from untaxed foreign savings

from box 7.44 Other untaxed UK income

from box 7.45 Loss from other untaxed UK income

from box 2.7 Other untaxed foreign income

from box 2.9 Income from offshore funds

from box 1.37 Profit (or loss) on UK property

from box 1.17 Loss on UK furnished holiday lettings

from boxes 7.35 Taxed savings at 10%

from box 7.48 Other taxed income

from box 3.97 Deductions on payment and deduction statements from contractors– construction industry subcontractors only

from boxes 7.19, 7.47 & 1.20* UK Income Tax

from box 7.27 UK tax credits

from box 2.6B + ((box 2.6A minusbox 2.6B) x 100/90) Foreign dividends

from box 7.34 + ((box 2.6A minusbox 2.6B) x 100/90 x 10%) UK notional Income Tax

from box 2.8 Foreign tax paid or treated as paid

from box 1.16 Profit on UK furnished holiday lettings

from box 3.117 Partnership trade charges

from box 4.1 Total proceeds from disposals of chargeable assets

from box 2.10 Loss on foreign let property

Untaxed income for the period shown in boxes 1 and 2 above, or for the period 6 April 2008 to 5 April 2009, as appropriate

Taxed income for period 6 April 2008 to 5 April 2009

Tax credits and other information for period 6 April 2008 to 5 April 2009

from box 3.98 Other tax taken off trading income

from boxes 7.20‡ Taxed savings at 20%

PARTNERSHIP TAX RETURN � PAGE 6HMRC 12/08 net

B

C

D

E

H

11 £

11A £

12 £

13 £

15 £

14A £

18 £

16 £

17 £

19 £

19A £

20 £

21 £

22A £

22 £

23 £

24 £

24A £

25 £

26 £

27 £

28 £

29 £

30 £

14 £


Address

Postcode

Date appointed as a partner(if during 2008–09) Partner's unique taxpayer reference (UTR)

Date ceased to be a partner(if during 2008–09) Partner's National Insurance number

Partner’s share of profits, losses, income, tax credits, etc.Copy figures in boxes 11 to 30 to boxes in the individual’s Partnership (full)pages as shown below

7 / /

9 / /

8

10

6


Address

Postcode




7 / /

9 / /

8

10

6

PARTNERSHIP TAX RETURN � PAGE 7

Profit









Profit

Loss Copy this figure to box 7 Loss Copy this figure to box 7

HMRC 12/08 net

Add box 14A to any figure in box 22A and copy total to box 67








Include this figure in your ‘relevant UK earnings’when working out the tax relief on yourcontributions to registered pension schemes













Use the information for each disposal to calculate gains

Copy this figure to box 4, ‘Other tax reliefs’ section on page Ai 2 in your personal tax return

Use the information for each countryto calculate any relief you wish to claim












Add to box 14A and copy total to box 67 Add to box 14A and copy total to box 67



11 £

11A £

12 £

13 £

15 £

11 £

11A £

13 £

15 £

12 £

14A £ 14A £

16 £

20 £

16 £

17 £ 17 £

18 £ 18 £

19 £ 19 £

19A £ 19A £

20 £

21 £ 21 £

22A £

22 £

22A £

22 £

23 £ 23 £

24 £ 24 £

24A £ 24A £

25 £ 25 £

26 £ 26 £

27 £ 27 £

28 £ 28 £

29 £ 29 £

30 £ 30 £

14 £ 14 £

PARTNERSHIP STATEMENT (FULL)PARTNERSHIP STATEMENT (FULL)


Address

Postcode

Date appointed as a partner(if during 2008–09) Partner's tax reference



7 / /

9 / /

8

10

6


Address

Postcode

Date appointed as a partner(if during 2008–09) Partner's tax reference



7 / /

9 / /

8

10

6

PARTNERSHIP TAX RETURN � PAGE 7






Profit





Profit

Loss Copy this figure to box 7 Loss

Copy this figure to box 29Copy this figure to box 29



















Add to box 14A and copy total to box 67


















Add to box 14A and copy total to box 67


11 £

11A £

12 £

13 £

14 £

15 £

16 £

17 £

18 £

19 £

19A £

20 £

21 £

22A £

22 £

23 £

24 £

24A £

25 £

26 £

27 £

28 £

30 £

29 £

11 £

11A £

12 £

13 £

14 £

15 £

16 £

17 £

18 £

19 £

19A £

20 £

21 £

22A £

22 £

23 £

24 £

24A £

25 £

26 £

27 £

28 £

30 £

29 £

14A £ 14A £

HMRC 12/08 net


Address

Postcode




7 / /

9 / /

8

10

6


Address

Postcode




7 / /

9 / /

8

10

6

Profit









Profit

Loss Copy this figure to box 7 Loss Copy this figure to box 7

PARTNERSHIP TAX RETURN � PAGE 7HMRC 12/08 net





































Add to box 14A and copy total to box 67 Add to box 14A and copy total to box 67


23 £

22 £

11 £

11A £

12 £

13 £

14 £

15 £

16 £

17 £

18 £

19 £

19A £

20 £

21 £

22A £

24 £

24A £

25 £

26 £

27 £

28 £

30 £

29 £

11 £

11A £

12 £

13 £

14 £

15 £

16 £

17 £

18 £

19 £

19A £

20 £

21 £

22A £

22 £

23 £

24 £

24A £

25 £

26 £

27 £

28 £

30 £

29 £

14A £ 14A £

Income for the year ended 5 April 2009

PARTNERSHIP TAX RETURN � TRADES ETC.: PAGE PT1HMRC 12/08 net

PARTNERSHIP TRADING AND PROFESSIONAL INCOME

Name of business


� Date of commencement(if after 5 April 2006)

� Date of cessation(if before 6 April 2009)

� Tick box 3.10 if you are not required to complete boxes 3.14 to 3.93 and 3.99 to 3.115

EXTRA PAGES

SA80

0(TP

)

Complete these Pages if:

� you have ticked the 'Yes' box in Q3 on page 2 of the Partnership Tax Return (because your partnership business included a trade or profession at any time between 6 April 2008 and 5 April 2009), and

� the partnership carried on more than one trade or profession, or had accounts made up to more than one date in the year ended 5 April 2009.

Give details of the first trade or profession (or account) in pages 2 to 5 of the Partnership Tax Return. Fill in a separate set of these extra pages for second (and more) trades or professions (or accounts).

Box numbers 3.3, 3.6, 3.9, 3.74 to 3.81, 3.85 to 3.92, and 3.94 to 3.96 are not used.

Capital allowances

Accounting period - read the notes on page 6 of thePartnership Tax Return Guide

Start End

� Tick box 3.11 if the partnership's accounts do not cover the period from the last accounting date (explain why in the 'Additional information' box, box 3.116, on page PT3)

� Tick box 3.12 if your accounting date has changed (only if this is a permanent change and you want it to count for tax)

� Tick box 3.13 if this is the second or further change (explain why you have not used the same date as last year in the 'Additional information' box, box 3.116, on page PT3)

Balancing charges

3.22A

/ /3.7

/ /3.8


£3.23

3.1

/ /3.4 / /3.5

3.13

3.12

3.2

3.10

3.11

£3.15

£3.17

£

£

£

£3.18

£3.20 £3.21

3.16

3.14

3.19

£


£3.26

3.25

3.24

£3.13A


£3.22

� Income and expenses for this accounting period

If your annual turnover was £30,000 or more, or would be if you traded for the whole year,iiggnnoorree bbooxxeess 33..2244 ttoo 33..2266 bbeellooww.. NNooww ffiillll iinn ppaaggee PPTT22

If your annual turnover was below £30,000, or would be if you traded for the whole year, ffiillll iinn bbooxxeess 33..2244 ttoo 33..2266,, iinnsstteeaadd ooff ppaaggee PPTT22.

� Turnover, including other business receipts, and goods etc. taken for personal use (and balancing charges from box 3.23)

� Expenses allowable for tax (including capital allowances from box 3.22)

Net profit for this accounting period (put figure in brackets if a loss)

Now fill in Page PT3

� Partnership details

� Capital allowances - summary

� Annual Investment Allowance (include any balancing charges in box 3.17 below)

� Cars costing more than £12,000 (excluding cars with low CO2 emissions)(A separate calculation must be made for each car.)

� Other business plant and machinery (including cars with low CO2 emissionsand cars costing less than £12,000)

� Agricultural or Industrial Buildings Allowance (A separate calculation must be made for each block of expenditure.)

� Other capital allowances claimed (separate calculations must be made). Claims to and balancing charges arising on Business Premises Renovation Allowance must also be included in boxes 10.4 and 10.5 respectively

Total capital allowances/balancing charges

� Tick box 3.22A if box 3.22 includes enhanced capital allowances fordesignated environmentally beneficial plant and machinery



Put the total of boxes 3.30to 3.45 iinn bbooxx 33..6666 bbeellooww

� Income and expenses for this accounting period

You must fill in this page if your annual turnover was £30,000 or more. If your annual turnover was more than £15 million, fill in boxes 3.29 and 3.73 and send the partnership accounts and computations. Read the notes on page 9 of the Partnership Tax Return Guide.

If you were registered for VAT, do the figures in boxes 3.29 to 3.64 include VAT? or exclude VAT? Sales/business

income (turnover)DDiissaalllloowwaabbllee eexxppeennsseess iinncclluuddeedd iinn bbooxxeess 33..4466 ttoo 33..6633 TToottaall eexxppeennsseess

� Cost of sales

� Construction industry subcontractor costs

� Other direct costs

GGrroossss pprrooffiitt//((lloossss))

OOtthheerr iinnccoommee//pprrooffiittss

� Employee costs

� Premises costs

� Repairs

� General administrative expenses

� Motor expenses

� Travel and subsistence

� Advertising, promotion and entertainment


� Bad debts

� Interest and alternative finance payments

� Other finance charges

� Depreciation and loss/(profit) on sale

� Other expenses including partnership charges

Total expenses

Net profit/(loss)� Tax adjustments to net profit or loss for this accounting period

� Disallowable expenses

� Goods, etc. taken for personal use and other adjustments(apart from disallowable expenses) that increase profits

� Balancing charges (from box 3.23)

Total additions to net profit (deduct from net loss)

� Capital allowances (from box 3.22)

� Deductions from net profit (add to net loss)

Net business profit for tax purposes for this accounting period (put figure in brackets if a loss)

boxes 3.70 + 3.71

£3.72

3.27 3.28

£3.46

£3.48

£3.51

£3.40

£3.41

£3.42

£3.43

£3.44

£3.45

£3.52

£3.53

£3.54

£3.55

£3.56

£3.57

£3.58

£3.59

£3.60

£3.61

£3.62

£3.63

£3.29

£3.50

box 3.29 minus(boxes 3.46 + 3.47 + 3.48)

£3.49

£3.33

£3.34

£3.35

£3.36

£3.37

£3.38

£3.39

£3.30

£3.31

£3.32

£3.47

£3.67

£3.68

£3.70

£3.71

boxes 3.51 to 3.63

£3.64boxes 3.49 + 3.50 minus 3.64

£3.65

boxes 3.30 to 3.45

£3.66

boxes 3.66 + 3.67 + 3.68

£3.69

boxes 3.65 + 3.69 minus box 3.72

£3.73









Please turn over

£3.82

£3.83

£3.84

£3.97

£3.98

3.93

3.116

See page 4 of the Partnership Tax Return Guide if you are a 'CT Partnership'

� Taxable profit or loss for this accounting period

� Adjustment on change of basis

Net profit for this accounting period (if loss, enter '0' here) from box 3.26 or box 3.73

Allowable loss for this accounting period (if profit, enter '0' here) from box 3.26 or box 3.73

Tick box 3.93 if the figure in box 3.83 or box 3.84 is provisional

� Subcontractors in the construction industry

� Deductions on payment and deduction statements from contractors – construction industry subcontractors only

� Tax taken off trading income

� Tax taken off trading income (excluding deductions made by contractors on account of tax)


� Summary of balance sheet for this accounting period

Leave these boxes blank if you do not have a balance sheet or your annual turnover is more than £15 million.

Assets � Plant, machinery and motor vehicles

� Other fixed assets (premises, goodwill, investments etc.)

� Stock and work in progress

� Debtors/prepayments/other current assets

� Bank/building society balances

� Cash in hand

Liabilities � Trade creditors/accruals

� Loans and overdrawn bank accounts

� Other liabilities

Net business assets (put the figure in brackets if you had net business liabilities)

Represented by partners' current and capital accounts

� Balance at start of period*

� Net profit/(loss)*

� Capital introduced

� Drawings

� Balance at end of period*

* If the capital account is overdrawn, or the business made a net loss, put the figure in brackets.

Box 3.116 'Additional information' is on Page PT3

� Partnership trade charges

� Net partnership charges paid in the period 6 April 2008 to 5 April 2009 (not the accounting period)


£3.111

£3.112

£3.113

£3.114boxes 3.111 to 3.113

minus box 3.114

£3.115

boxes 3.99 to 3.104

£3.105

£3.99

£3.100

£3.101

£3.102

£3.106

£3.103

£3.104

£3.107

£3.108

£3.117

boxes 3.106 to 3.108

£3.109


£3.110

PARTNERSHIP UK PROPERTY


PARTNERSHIP TAX RETURN � UK PROPERTY: PAGE PL1HMRC 12/08 net Please turn over

Fill in these Pages if, during the period (or periods) covered by this Partnership Tax Return, the partnership had income from:

� UK property, oorr

� furnished holiday lettings

that the partners own jointly, or had an interest in or right over in the UK. If you need help, look up the box numbers in the Notes.

Partnership details

Name Tax reference

The period for which information is required can vary. In some limited circumstances you may even have to complete two sets of Partnership UK Property Pages. You should read the 'Return period' section in the Notes to the Partnership UK Property Pages before filling in boxes 1.1 and 1.2.

Return period begins and ends

Is the partnership income from furnished holiday lettings?If not applicable, turn over and fill in Page PL2 to give details of the partnership's property income

Furnished holiday lettings in the UK

See Notes, pages PLN2 to PLN4

� Income from furnished holiday lettings

� Expenses (furnished holiday lettings only)

� Rent, rates, insurance, ground rents, etc.

� Repairs, maintenance and renewals

� Finance charges, including interest


� Cost of services provided, including wages

� Other expenses

Net profit (put figures in brackets if a loss)

� Tax adjustments

� Private use

� Balancing charges

� Capital allowances

� Tick box 1.15A if box 1.15 includes enhancedcapital allowances for designated environmentallybeneficial plant and machinery

Profit for the year (copy to box 1.18). If loss, enter '0' in box 1.16 and put the loss in box 1.17

Loss for the year (if you have entered '0' in box 1.16)If there is a profit, enter it in box 1.16 and enter ‘0’ in box 1.17

Copy the figure to box 20 of thePartnership Statement (Full).

If 'Yes', fill in boxes 1.3 to 1.17before completing Page PL2

SA80

1

Copy the figure to box 19A ofthe Partnership Statement (Full).

YES

1.2 / /1.1 / /

1.3 £

1.4 £

1.5 £

1.6 £

1.7 £

1.8 £

1.9 £

total of boxes 1.4 to 1.9

1.10 £


1.11 £

1.12 £

1.13 £

1.15 £

box 1.12 + box 1.13

1.14 £


1.16 £


1.17 £

1.15A

PARTNERSHIP TAX RETURN � UK PROPERTY: PAGE PL2HMRC 12/08 net

Tax deductedInclude this figure in box 25 of the PartnershipStatement (Full).

Copy this figure to box 19 of thePartnership Statement (Full).

boxes 1.33A + 1.34 + 1.34C + 1.35

1.36 £1.35 £

1.19 £

1.21 £

1.21A £

copy from box 1.16

1.18 £

1.20 £

boxes 1.18 + 1.19 + 1.21 + 1.21A

1.22 £

1.23 £

1.24 £

1.25 £

1.26 £

1.27 £

1.28 £

total of boxes 1.23 to 1.28

1.29 £


1.30 £

box 1.31 + box 1.32

1.33 £


1.37 £

1.31 £

1.32 £

1.34C £

1.34 £

Other property income

� Income see Notes, pages PLN4 to PLN7

� Furnished holiday lettings profits

� Rents and other income from UK property

� Chargeable premiums

� Reverse premiums

Total income

� Expenses (do not include figures you have already put in boxes 1.4 to 1.9 on Page PL1)





� Costs of services provided, including wages

� Other expenses

NNeett pprrooffiitt (put figures in brackets if a loss)

� Tax adjustments

� Private use

� Balancing charges - including those arising under Business Premises Renovation Allowance which should also be included in box 10.5

� Annual Investment Allowance

� All other capital allowances - including Business Premises Renovation Allowance which should also be included in box 10.4

� Tick box 1.34A if box 1.34 includes a claim for 100% capital allowances for flats over shops

� Tick box 1.34B if box 1.34 includes enhancedcapital allowances for designated environmentallybeneficial plant and machinery

� Landlord's energy saving allowance

� 10% wear and tear

Profit or loss for return period (if loss, enter figures in brackets)

Now finish filling in the Partnership Tax Return

1.34A

1.34B

1.33A £


PARTNERSHIP TAX RETURN � FOREIGN PAGE PF1HMRC 12/08 net

PARTNERSHIP FOREIGNFill in these Pages if, during the period (or periods) for which a Partnership Tax Return is required, the partnership had:

• interest, dividends or other income from savings or investments abroad, oorr

• income from land and property abroad, oorr

• any other income from sources outside the UK (except foreign income earned in the course of the partnership trade or profession - include this in the Partnership Trade and Professional Income Pages, instead).

If you want help look up the column or box numbers in the Notes.

Name Tax reference

Please turn over

SA80

2

tick box if income is unremittable

�

Include box 2.6A to box 14A inthe Partnership Statement (Full).

Copy box 2.6 to box 14 in thePartnership Statement (Full).

2.4 / / 2.5 / /


2.6 £

£ £

£ £

£ £

£ £


2.6A £

2.6B £

£ £

£ £

£ £

£ £

£ £

£ £

Partnership details

The period for which information is required in these Pages can vary. In some limited circumstances you may even have to complete two sets of Partnership Foreign Pages. You should read the 'Return period' sections in the Notes on Partnership Foreign before filling in these Pages.

Foreign savings or income from land and property abroad

If you are a 'CT Partnership' see page 4 of the Partnership Tax Return Guide. (Box numbers 2.1 to 2.3 are not used.)

Return period for income from which UK tax has not been deducted Starts Ends

Fill in columns A, B and D, and tick the box in column A if the income is unremittable.

Country Amount Foreign tax paid before tax or treated in sterling unless as paidunremittable in sterling unless

unremittable

A B D

� Interest and other savings income - see Notes, page PFN2

Total (in sterling) of income remittable to the UK

� Dividends - see Notes, page PFN2

Total (in sterling) of dividend income remittable to the UK

Amount included in box 2.6A that does not qualify for UK tax credit - see Notes


Copy this figure to box 17 inthe Partnership Statement (Full).

Copy this figure to box 21 in the Partnership Statement (Full).

Copy this figure to box 18 in the Partnership Statement (Full).

Add up the column D entries onPage PF1 and PF2 and enter thetotal in box 28 in thePartnership Statement (Full).

2.10 £

2.9 £

total of column D

2.8 £


2.7 £

£ £

£ £

Foreign savings or income from land and property abroad - continued

Country Amount Foreign tax paid before tax or treated in sterling unless as paidunremittable in sterling unless

unremittable

A B D

� Income from land and propertyIMPORTANT - see Notes, page PFN3

� Chargeable premiums - see Notes, pages PFN3 and PFN4

Totals (in sterling) of income remittable to the UK and the corresponding UK and foreign tax (also in sterling) only

� Disposals of holdings in offshore funds- see Notes, page PFN7

Losses on foreign let property

Now finish filling in the Partnership Tax Return.


Postcode

Go to Page PF4

2.23A

boxes 2.23 + 2.23B + 2.24

2.24 £

2.11 £

2.12 £

2.13 £

2.14 £

2.15 £

2.16 £

2.17 £

total boxes 2.12 to 2.17

2.18 £


2.19 £

2.20 £

2.21 £

2.23 £

2.23B £

box 2.20 + box 2.21

2.22 £

boxes 2.19 + 2.22 minus 2.25

2.26 £

boxes 2.19 + 2.22 minus 2.25

2.27 £

2.11B

2.11A

2.25 £

Income from land and property abroad

Fill in one Page PF3 if the partnership:• had only oonnee overseas let property, or• it had more than one but all overseas let properties were in the same country and all the income was remittable, or• it had more than one and they were in different countries but there was no foreign tax deducted and all the income

was remittable.If any of the income was unremittable or the partnership had overseas let properties in different countries and some foreign tax was deducted, you must fill in a copy of Page PF3 for each property letting. (Take copies of Page PF3 before you start or ask the Orderline for more copies of the Partnership Foreign Pages.) Please put the partnership name and tax reference next to the address box on each copy. If you are using Page PF3 to return income from more than one property, please use the address box below for the first property and the 'Additional information' box, box 2.35 on Page PF4, for the addresses of the other let properties.

Address of property

� Income

� Total rents and other receipts (excluding chargeable premiums)

� Tick box 2.11A if the income in box 2.11 contains income from more than one property

� Tick box 2.11B if the income in box 2.11 is unremittable

� Expenses - see Notes, pages PFN4 and PFN5





� Costs of services provided, including wages

� Other expenses

Net profit or (loss) - show loss in brackets

� Tax adjustments - see Notes, pages PFN5 and PFN6

� Private use

� Balancing charges

� Capital allowances

� Tick box 2.23A if box 2.23 includes enhancedcapital allowances for designated environmentallybeneficial plant and machinery

� Landlord's energy saving allowance

� 10% wear and tear

Adjusted profit (if loss, enter '0' here and enter loss in box 2.27)

Adjusted loss (if you entered '0' in box 2.26)


Income from land and property abroad, continued

Fill in boxes 2.28 to 2.30 (if you have completed only one Page PF3) oorr boxes 2.31 to 2.34 if you have completed a separate Page PF3 for each property.

Taxable profit (from box 2.26)

oorr allowable loss (from box 2.27)

If you have only one property or your properties are all in the same foreign country and foreign tax was deducted, enter the tax paid

If you have filled in more than one Page PF3 enter details below using a separate line for each overseas let property. EExxcclluuddee any unremittable income from the 'Taxable profit or loss' column.

Country Taxable profit Foreign tax Amount chargeable or loss (from box 2.26 or 2.27)

1

2

3

4

5

6

Copy to column B onPage PF2

Copy to column D onPage PF2

Total taxable profits

oorr loss

Copy to column B onPage PF2

Copy to column D onPage PF2 and fill incolumns A and B asappropriate

Copy to box 2.10 onPage PF2

Copy to box 2.10 incolumn B on Page PF2

£

2.30 £

2.28 £

2.29 £


2.31 £

2.34 £

2.33 £2.32 £

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

£

2.35 Additional information

PARTNERSHIP TAX RETURN � PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS: PAGE PA1HMRC 12/08 net

For the year ended 5 April 2009SA

803

Complete these Pages if the partnership disposed of any chargeable assets in the year ended 5 April 2009. If the partnership is a 'CT Partnership' see page 4 of the Partnership Tax Return Guide.If the partnership has disposed of a chargeable asset during the year 2008–09, the partners who own a share of that asset may be liable to tax on any chargeable gain arising. The tax due, if any, will depend on the individual circumstances of each partner.

These Pages only require details of disposals of chargeable assets. However, you may need to provide the partners with additional information so that they can calculate their individual chargeable gains, for example, details of the cost of the asset.

Partnership details

Name Tax reference

Disposals of chargeable assets made by the partnership in the period 6 April 2008 to 5 April 2009

1. Description of asset 2. Tick if shares or 3. Disposal proceeds 4. Further information(for example, address and description of property) securities disposed of (for example, where a valuation has been shown rather than the actual proceeds

are not listed shares from the disposal)or other securities (seedefinition on Notespage PAN4)

Total disposal proceedsNow finish filling in the Partnership Tax Return

Copy this figure to box 30 of the Partnership Statement (Full).

PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS

total of column 3

£4.1

£

£

£

£

£

£

£

% % %

PARTNERSHIP TAX RETURN � PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS: PAGE PA2HMRC 12/08 net

Additional information4.2

PARTNERSHIP TAX RETURN � SAVINGS ETC: PAGE PS1

For the year ended 5 April 2009

PARTNERSHIP SAVINGS, INVESTMENTS AND OTHER INCOME

Complete these Pages if the partnership had any:

• interest, dividends or other income from UK banks, building societies, unit trusts, or National Savings & Investments, or anyother income from UK savings, oorr

• dividends, other distributions or stock dividends from UK companies or from UK unit trusts, oorr

• other income (other than trade and professional income, foreign income, or land and property income, for which you should complete the appropriate Pages).

Please turn over

Include this figure in box 25 in the Partnership Statement (Full).

Copy this figure to box 22 in thePartnership Statement (Full).


SA80

4

Taxable amount

Gross amount before taxTax deductedAmount after tax deducted


7.20 £

7.5 £

7.2 / /7.1 / /

7.3 £

7.4 £


7.6 £

7.7 £

7.10 £

7.13 £

7.16 £

7.8 £

7.11 £

7.14 £

7.17 £

7.9 £

7.12 £

7.15 £

7.18 £


7.19 £

HMRC 12/08 net

Partnership details

Name Tax reference

The period for which information is required in these Pages can vary. In some limited circumstances you may even have to complete two sets of Partnership Savings, Investments and Other Income Pages. Read the 'Return period' section in the Notes to the Partnership Savings, Investments and Other Income Pages to identify the Return period (or periods) appropriate to your partnership before filling in these Pages.

Interest and alternative finance receipts

� Interest and alternative finance receipts with no UK tax deducted

Period covered by figures in boxes 7.3 to 7.5 Start End

� Interest and alternative finance receipts from UK banks and building societies paid without tax deducted

� National Savings & Investments (such as Easy Access Savings Account, Investment Account,Income Bonds and Capital Bonds)

� Other income from UK savings and investments (except dividends)

� Interest and alternative finance receipts with UK tax deducted

All taxed income must be returned for the period 6 April 2008 to 5 April 2009. If the partnership is a CT Partnership see page 4 of the Partnership Tax Return Guide.

� Interest and alternative finance receipts from UK banks and building societies paid with tax deducted

� Interest distributions from UK authorised unit trusts and open-ended investment companies (dividend distributions go on Page PS2)

� National Savings & Investments (such as FIRST Options Bonds, Fixed Rate Savings Bonds,Guaranteed Income Bonds and GuaranteedGrowth Bonds)

� Other taxed income from UK savings and investments (except dividends)

PARTNERSHIP TAX RETURN � SAVINGS ETC: PAGE PS2

Dividend/distribution plus creditDividend/distribution Tax credit

Dividend plus notional taxDividend Notional tax

Amount before taxAmount after tax deducted Tax deducted

Include this figure in box 25 in the PartnershipStatement (Full).

Copy this figure to box 23in the PartnershipStatement (Full).


Copy this figure to box 15 in the Partnership Statement.

Copy this figure to box 16 in the Partnership Statement.


Copy this figure to box 22A in the Partnership Statement (Full).

Amount

Amount

7.46 £ 7.47 £

7.45 £

7.42 / /

7.26 £7.25 £

7.23 £7.22 £

7.30 £7.29 £

7.33 £7.32 £


7.35 £

box 7.29 + box 7.32

7.34 £

7.31 £

7.28 £

7.21 £

7.24 £

box 7.22 + box 7.25

7.27 £

7.43 / /

7.44 £

7.48 £

HMRC 12/08 net

Dividends

� Dividends and other qualifying distributions from UK companies

� Dividend distributions from UK authorised unit trusts and open-ended investment companies

� Stock dividends from UK companies

� Non-qualifying distributions and loans written off

Other partnership income

box numbers 7.36 to 7.41 are not used

� Other income received without UK tax deducted

Period covered by information in boxes 7.44 and 7.45 Start End

� Other income - profit

- loss

� Other income received with UK tax deducted

All taxed income must be returned for the period 6 April 2008 to 5 April 2009

� Other income

Date post:	05-Mar-2018
Category:	Documents
Upload:	trantuyen
View:	212 times
Download:	0 times

Tax year 6 April 2008 to 5 April 2009 - CCH · PDF fileTax year 6 April 2008 to 5 April 2009...

Documents