A letter to Nicola Dear Nicola. I was at your “public “ meeting last night in the Queens Hotel in Dundee and you might have noticed that I walked out of the meeting at the point where Joe Fi…
Source: A letter to Nicola
A letter to Nicola Dear Nicola. I was at your “public “ meeting last night in the Queens Hotel in Dundee and you might have noticed that I walked out of the meeting at the point where Joe Fi…
Source: A letter to Nicola
A letter to Nicola
I was at your “public “ meeting last night in the Queens Hotel in Dundee and you might have noticed that I walked out of the meeting at the point where Joe Fitzpatrick who was “choosing “ the questions to be asked decided that I was not to be chosen to ask my question.
You will also no doubt have noticed that the questions you were asked were very “soft” questions and very easily answered and mostly from the usual group of SNP acolytes and general hanger-on’s and failed potential candidates for one thing or another.
Now you might be asking yourself why I think that I should have been able to put my question. Well I will tell you and to do so I will have to go back to when we started the campaigning for a Yes vote in the referendum.
I was at the inaugural meeting of the Yes movement where you gave a speech to get the organisation off the ground .I am a fairly perceptive person probably brought about with my half century in business. It was the first time I had heard you speak live, and I remember thinking that I detected a hard side to you and mentioned to another SNP supporter at the meeting that we were looking at the next First Minister.
Ok so the campaign took off from there, the Yes movement was a great idea as it acted as a catalyst for the various grassroots organisations that spontaneously came into being as a consequence of the whole Yes movement.
At this stage I append my resignation letter to your husband Peter Murrell who is the Chief Executive of the SNP as this probably explains why I arrived at where I am today and why I was disappointed that my chance to question you last night was deliberately thwarted by the very politicians that I had done so much to assist, mistakenly believing that I was doing so as part of the ongoing fight for independence. It should be noted that I never received a reply to this letter of resignation, neither did I get the courtesy of an acknowledgment.
So back to last night. It is because of the foregoing that I thought I should have been given the courtesy of a chance to put my question and not been thwarted by your overzealous acolytes in hurriedly rearranging for the questions to be put on paper with the name of the questioner as opposed to the open question and answer session which I believe had been planned until I showed up.
So Nicola, here is the question which you will see accords to the case I have been making for the last 19 Months, since we lost the referendum.
You are an advocate of the Scottish people expressing themselves in a democratic manner and although you have said many times that they will let you Know when they are ready for another referendum, you have never actually let them know how you will accept this. You have of course stated, and I heard you doing it the other night on television at the leader’s debate that the no one should stand in the way of the democratic will of the Scottish people.
Now as you know, the most accurate way that the democratic will of the people can be expressed is through the ballot box and when people cast their vote they should be aware that this potentially gives the party voted for, a mandate to achieve whatever is contained in the manifesto that they have presented before the election. In this context you will note that in the 2011 election where you gained only 1 of an overall majority this was enough to force the British government to concede to the demand to “allow “a referendum to take place.
Now you have been making sounds about the possibility of addressing the concerns that lost us the referendum in 2014, AFTER the election but I am of the opinion that you are once again wasting an opportunity to get a mandate from the people to wrest the power to hold a referendum from Westminster to Holyrood where this power belongs( not necessarily to set a date for a referendum) If you had put this requirement into the manifesto for last year’s Westminster elections then things would have been different today and your MP’s in Westminster would have had some teeth to fight with instead of being humiliated time after time in parliament and in all probability had we been in the position of power to call a referendum then in all probability we would not have been bombing Syria today.
So here we are one year on and again you have failed to put the very basic building blocks for a future referendum into place, as yet again you have shied away from asking the people of Scotland for a mandate through the ballot box, to force the British government to relinquish control of our right to hold a referendum, and quite simply that is the question I wished to put to you last night and was prevented for doing so by your self-serving acolytes.
You would I am sure note ,last night the contrast between then and the last time you came to dundee . The last time you filled the Marriott hall with many hundreds of supporters and several hundred who could not get entry , whereas last night you could not fill one of the small meeting rooms in the Queens hotel and if it had not been for the usual SNP acolytes and politicians it would have been a bare room indeed. I wonder if there is others who are similarly disillusioned by your lack of drive for independence.
So Nicola I won’t be voting for you on Thursday and I have looked at alternatives and haven’t been impressed by any of them. I could never in my lifetime vote for either the red or blue Tories or the Lib Dems because of the dishonest way they conducted the referendum campaign through project fear. The left wing parties are too left wing with uncosted promises and the Greens who I had considered blew it when I heard Patrick Harvey saying that they would dismantle the oil industry.
So for the first time in my adult life I will not be voting for anyone. I will in all probability have a pint in Menies and watch the start of the results come in together with the exit polls, which for some inexplicable reason (which you might care to elucidate on) was not done at the referendum, but I will be doing that with a heavy heart.
You are the reason I will not be voting on Thursday Nicola as I really have come to realise that through either design or simply incompetence you have strayed from the road to independence.
Scotland will be independent eventually, with or without you, the choice is yours.
No I am not speaking about the holacaust ,I am speaking about the Royal Family .
On the event of the Queens 90th Birthday and the vast amount to money which is being spent on celebrating it I have been pondering on a solution to the seemingly everlasting debate on what we can do with this anachronistic anti democratic establishment called the Royal family.
Now I realise that there are a great many people in the UK and indeed other parts of the World who need to feel inferior and defer to privilege, they seem to enjoy grovelling and scraping to entities that they see as being ” better” than them. There is of course a great many people , me amoung them, who do not see people being any “better” than any one else and at the same time did not much like the idea of subsidising this undemocratic family , especially at a time when we see the need for food banks rising and the country being in such a state financially that the government see the need to implement austerity policies the consequences of which which see people committing suicide on a daily basis.
So what do we do with the Royal family and I include the extended family which will of course take in the the son of James Hewit?
Well the way I see it is quite simple ,we privatise them . We form ” the Royal family PLC” , we put them on the stock market and in that way the intuitive phsicophants can have a field day and absolutely wallow in their adoration of privelage . Just imagin , instead of waving wee plastic flags when watching the queen pass by in her plastic coach , they can wave their share certificates. I am sure the Tory government could find one of their friends in the financial industry with experience of packaging sub prime mortgages who could organise this flotation.
The best thing about this is that it would take the Royal family out of the pockets of those who would rather be governed in a more democratic way and perhaps the proceeds of this flotation could be used to alleviate starvation and inequality which is prevelent in this country at present .
Ok so who is for it the privatisation of the Royal family ?
Some of you might not have have heard of Frank’s Law but is is a term given to a campaign started by Amanda Kopel wife of Frank Kopel , who at one time played for Dundee United.
He contacted a debilitating mental illness at a relatively young age and passed away as a result of that illness.
At present in Scotland , people under the age of 65 cannot receive assisted personal care and the propose of the campaign is to address this pressing issue.
A good friend of the yes campaign and a member of the Yes Bus team , Sharon Davie, has been at the forefront of this campaign and has approached both Nicola Sturgeon and the health secretary Sheona Robinson , wife of the finance spokesman at Westminster ,Stewart Hosie both Dundee politicians . It would appear that through discussions surrounding this campaign the campaigners have received promising feedback which led them to believe that there was the possibility of Frank’s law being addressed in the forth coming Scottish parliament.
This would have had to have been included in the manifesto announced last Wednesday . Unfortunately ( and as I have highlighted in a previous blog) this manifesto will be notable for what was not included rather than what was included.
It would appear that despite the promising noises made by the various politicians regarding this important issue there is not the political will to do anything about it.
If we are to be a mature country we must care for all elements of our population , more especially the elderly as they have done their bit in life and paid their dues . It is up to us now to do our bit and stand by those who through no fault of their own become ill and require a different level of care.
A wee story of how other countries treat their elderly.
A few years ago whilst visiting China with a very dear Chinese friend of mine, and arriving in Beijing Airport , we were confronted with a line of people waiting for taxis , there must have been over 100 people in this line. Although I was not in the least amused , we took our place in the line. There was a young lady in uniform at the head of the line placing people in the taxis. She looked along the line to where we were , walked up to us and opened the barrier. I asked Felice what was happening and she said that we were to go to the front of the line , puzzled I asked why and she said ” because you are old”. Well you can imagine my indignation and I point blank refused to come out of the line ,until Felice reminded me that we were in a communist country and if I caused a fuss I was likely to be arrested. So the two extremes there, but the point is that they revere and respect their elderly and give them what consideration they can. So why can’t to we do that ? Why can’t we just get some of our priorities right.
So keep fighting Sharon and Amanda and beware of false prophets sent by the SNP to keep you quiet until after the election and keep in mind this, you are right.
So the long awaited SNP manifesto is out and to be honest, as far as independence goes ,they would have been better not to have bothered as they made the same mistakes as they did with the manifesto for the Westminster elections. They have not in any way prepared the ground for a future referendum. Let me be clear though the SNP have governed well and certainly compared to what went before with the Lab dem coalition, they have done very well but that as not difficult and let’s be very honest , you do not elect a government to make a mess of things ,you elect them to do their job and their job is to govern the country and that is what they have been doing . They have been doing the job we elected them to do and we pay them a lot of money for doing that. I wonder how many people would go into a shop , buy a box of corn flakes and then think the shop was great because when they opened the box they actually found corn flakes inside.
So back to the manifesto .I feared that this would be the case and expressed my concerns in advance, in several blogs within the last few weeks .
If there is one thing about the SNP ,it is their predictability and their inability or unwillingness to form a proper strategy and a road map to independence was very , very predictable, so in that respect they have not let anyone down.
I could list here the things they should have done but to save me time you could look at the blogs I have done in the last few weeks, but the very basic inclusion in the manifesto should have been the intention to ” hold the British governments feet to the fire” ( now where have I heard that before) in respect of transferring the power to decide on when and in what manner the people of Scotland hold a referendum. That is the very basic requirement that should have been included in the manifesto for without that we do not have a mandate from the people to decide on the date or terms of any future referendum and we still have to go cap in hand in Oliver Twist-esc fashion to the British government with a request for them to please grant us the temporary right once more to attempt to decide our own fate. What a demeaning prospect.
Yes once again we have been mislead into believing ( or at least some people have) that there is a great master plan in prospect but we are just not quite up to being party to it so if we just stay in our box a little longer all will be revealed.
Now ,it would appear that AFTER the election ,there will be moves towards another possible referendum at some unspecified time in the future and the mistakes that were made in the first referendum will be addressed. Well a couple of points here, these mistakes , these uncertainties are well known and have been since even before the last vote was cast at the referendum. So a question here ( one that I have asked many times and had not a single answer) Why after 18 months are we just getting around to addressing these issues? Why was the suggestion ( made to the SNP 2 days after the referendum) to continue the campaign ,all be it on a lower level through the grass roots groups, to inform and put right the issues which lost us the referendum not taken up ? It was not rocket science.
Why was there not provision made in the manifesto for the Westminster elections to wrest control of he ability to hold a referendum from the Westminster government instead of a demeaning and half hearted attempt during the Scotland bill, which was basically, ignominiously ignored, once again bringing home the failure to include meaningful strategy into the election manifesto.
I could go on and on but as I say if any one is interested then they can look back on the blogs I have done in the last few weeks because I am becoming fed up saying ” I told you so”
No doubt this blog will receive the usual criticism, some possibly well thought out and no doubt a lot of it from the Sheeple who do not have the ability to think for themself and seek support from any one who will think for them.
In expectation of some of this nonsense I wonder if any of these self appointed keepers of the SNP soul can have a wee think about any single thing that the SNP ( not the Scottish government) have done since the referendum to bring another referendum any nearer or prepare for one , should the situation arise ( such as a Brexit which could happen in a few weeks ).
Yes the SNP were swept along on the crest of the wave initiated by the disappointment of the last referendum . They were put there because there was no other alternative , they were seen as the best bet to gain independence. They have used is ardour to consolidate power but have done absolutely nothing to further the cause of independence, in fact it could be said that they have acutely in some ways held back the prospects of independence .
It is a fact that the SNP are where they are , not because of what they are but despite what they are.
They need to wake up or change their constitution.
In any democracy the sanction the people have is at the ballot box . I do not feel that the SNP have complied with their constitution in either the Westminster or this forthcoming Holyrood election manifesto as regards their main propose in life, independence of Scotland , as such they have not earned my vote and they will not on this occasion be receiving it either in the first or second option.
We will still be on our road to independence with or without the SNP
There has been much mind exercise regarding the above conundrum and the reason for his is that Nicola Sturgeon is in the habit of telling everyone that this will be a trigger for a future referendum without actually making plain what the procedure will be for ascertaining the process for determining the will of the Scottish people in this respect.
Ok so I have a suggestion and it isn’t rocket science .
We live in a democracy ( well near enough). Now the principal of a democracy is that ,as near as possible , the people’s will will be upheld.
Ok so far? And the way that this is expressed is through the ballot box. Now the way we do this is that the various parties/ individuals, put forward their policies that they will adopt ,if elected and this is done by means of including these potential policies in their manifesto which comes out in the run up to the election.
Now manifestos are supposed to be presented in plenty of time ,so that the electorate can digest the contents and therefore make informed decisions on who to elect , confident that what is said in a manifesto will be delivered by the party/ individual on election to government.
Now a government elected on a particular manifesto is said to have a mandate to govern or to carry through promises made in the manifesto and the reason for this is that a government elected on a particular manifesto is accepted as working within a democratic mandate.
So this gets me back to the question in hand and that is how is the Scottish government going to asses when and whether the Scottish people are in the mood for another referendum?
Well it is dead simple ,isn’t it? They simply put that question into their manifesto. Now as far as the SNP are concerned , it is dead simple and it is simple because they have this in their constitution. The second paragraph is very clear that their reason to exist is to gain independence. So unless they have in some way deviated from their own constitution they simply have to reaffirm this intention and ask the Scottish people to elect them on the basis of progressing in an orderly manner towards a second referendum of independence by some other means.
So wouldn’t it be nice and simple if the SNP were to put this into their manifesto and there would be no doubt of how the Scottish people wish to progress on the road to independence.
It would be nice to see some concise thinking on independence in the SNP manifesto which is to be produced on Wednesday.
The Scottish people deserve to be led , not humoured
OK so dodgy Dave has been under pressure to make his dealings in tax avoidance public. He mistakenly presented to the public a summary of his financial affairs instead of a copy of his tax return. He is no doubt a busy man and no doubt instructed one of his minions to knock up a brief summary of some of his finances to keep the natives happy so I decided to make it easy for him to actually produce a proper record of all of his dealings except of course the ones he really does want to keep secret, because that is exactly what one would use places like Panama for.
Now there are probably some people out there who don’t believe Dave has actually divulged all of his finances in the “summary “that he put out to the compliant news organisations and was discussed in parliament today . So I wondered if perhaps Dave might, just for the sake of clarity let us know exactly what he put on the page which comes under the heading “Foreign”, because that is where he will have ( or perhaps not) put details of all his earnings made abroad and specifically in offshore tax havens like Panama for instance Now if perhaps he has not put anything in there for the past few years but received benefits from these foreign investments then perhaps he just might be making out his next tax return from Jail.
I enclose below the notes which accompany every tax return, so scroll down and have a look at the heading “Foreign” and “Trusts”
Use these notes to help you fill in your tax return
These notes will help you to fill in your paper tax return. Alternatively, why not complete it online?
A For more information about Self Assessment Online, go to www.gov.uk/how-to-send-self-assessment-online
If you have not completed a tax return online before, go to online.hmrc.gov.uk/registration Once you have signed up, we will post you an Activation Code. This can take 7 working days to arrive (or up to 21 days if you’re setting up your account from abroad) so please register in plenty of time.
If you don’t think you need to complete a tax return
for this year, go to www.gov.uk/check-if-you-need-a-tax-return
A To find out more about penalties, go to www.gov.uk/self-assessment-tax-returns/penalties
You may need the following documents to help you fill in the tax return:
If you fill in a paper tax return please:
|you are still responsible for the information on it. And you must sign the form.
SA150 Notes 2015 HMRC 12/14
If you ask someone else to fill in your tax return,
We have sent you a tax return that we think matches your personal circumstances. But you need to make sure the form has all the relevant supplementary pages.
Please read the first 2 pages of your tax return (and read notes 1 to 9 below) before you fill in the form. If you put an ‘X’ in any of the ‘Yes’ boxes on page TR 2, you need to fill in and send us the supplementary pages for that income or gain too. If you don’t, we will treat your tax return as incomplete and send it back to you.
A If you need any supplementary pages and notes to help you complete them, you can:
You should fill in the ‘Employment’ page if you:
If you were a company director and didn’t receive any income or benefits, but expect to do so in future, just complete boxes 4, 5 and 6 of the Employment page. This will mean you don’t have to re-register for Self Assessment.
If you worked for yourself or you were a subcontractor working in the building industry, fill in the ‘Self-employment’ pages. If you worked with someone else in partnership, use the ‘Partnership’ pages.
There are 2 types of ‘Self-employment’ pages.
If your business is:
There are 2 types of ‘Partnership’ pages – short ones and full ones. Each partner must fill in their own ‘Partnership’ pages, and 1 partner will have to complete the ‘Partnership Tax Return’.
Fill in the ‘UK property’ pages if you received income from: • any UK property rental
Use the ‘Foreign’ pages if you received:
(not furnished holiday lettings)
You should also fill in the ‘Foreign’ pages if you want to claim Foreign Tax Credit Relief or Special Withholding Tax on income you report on other pages.
6 Trusts etc
Fill in the ‘Trusts etc’ pages if you were:
If you received income from the estate of a person who has died, do not fill in the ‘Trusts etc’ pages if:
7 Capital gains summary
Fill in the ‘Capital gains summary’ pages and attach your computations if:
8 Residence, remittance basis etc You should fill in the ‘Residence, remittance basis etc’ pages if you: • are not a UK resident
9 Additional information
Fill in these pages if you have:
‘disguised remuneration’ rules
You should also fill in the ‘Additional information’ pages if you: • wish to claim
— Married Couple’s Allowance
— employment deductions
— tax reliefs, for example, on maintenance payments
— relief for losses from other income,
2015–16 trading or capital losses
|A For information about the tax charges on pension savings, go to|
A Your tax return should have all the relevant pages. If it doesn’t, you will need to get the supplementary pages and relevant notes to help you complete them:
Make sure you tell us your date of birth. If you don’t, you may not get all the allowances you are entitled to.
If the details are different or missing, for example, because you printed the tax return from the internet, write the correct details in or under the ‘Issue address’ on the front of the form.
Box 4 Your National Insurance number If your National Insurance number is not at the top of your tax return, it will be on: • a payslip, P45 or your P60 for the year
Example of a National Insurance number
Account (ISAs), Ulster Savings Certificates, Save As You Earn schemes or as part of an award by a UK court for damages.
We usually treat income from investments held in joint names as belonging to the two of you in equal shares. However, if you hold unequal shares, you can elect to receive the income and pay tax on those proportions. Only put your share of any joint income on the tax return.
If a nominee receives investment income on your behalf, or if you are a beneficiary of a bare trust, fill in boxes 1 to 4 – not the ‘Trusts etc’ pages.
If you make gifts to any of your children who are under 18 that produces more than £100 income (before tax), you need to include the whole amount of the income in your tax return.
If your bank or building society pays you an alternative finance return or profit share return instead of interest, put the amount in box 1 if it is taxed, or box 2 if it is not.
Include in box 1 or box 2 any interest from:
Box 1 Taxed UK interest etc – the net amount after tax has been taken off Copy the net interest details from your bank statements, building society passbooks or electronic vouchers from authorised unit trusts, open-ended investment companies or investment trust companies. If you have more than one account, add up all your net interest and put the total in box 1.
Include any net income (after tax has been taken off) from a purchased life annuity. Use the details on your payment certificate and only put the income part of the payment in box 1. Don’t include the rest of the payment.
If you received cash or shares following the takeover or merger of building societies, you may have to pay tax on the income. If you do, include it in box 1. If you are not sure, put the amount in box 16 and give us details in ‘Any other information’ on page TR 7.
If you have an account that pays you gross interest
(for example, because you have filled in a form R85, ‘Getting your interest without tax taken off’), put the gross amount in box 2.
If your only foreign income was untaxed foreign interest (of up to £2,000), you may put the amount in box 2 instead of filling in the ‘Foreign’ pages. You must put the name of the country where the interest arose and the amount you received (in UK pounds) in ‘Any other information’ on page TR 7. If it was more than £2,000, you will need to fill in the ‘Foreign’ pages.
Box 3 Dividends from UK companies – the net amount, do not include the tax credit Your dividend voucher will show your shares in the company, the dividend rate, and the tax credit and dividend payable. Put the total dividend payments in box 3 – don’t add on the tax credit.
Include any dividends from employee share schemes. Don’t include:
Estate Investment Trusts (REITs) or Property Authorised Investment Funds (PAIFs) – these go in box 16, and the tax taken off in box 18
This includes dividend distributions from authorised unit trusts, open-ended investment companies, and investment trusts. Put the amount on your dividend voucher in box 4 – don’t add on the tax credit.
Include in box 4 any dividend from accumulation units or shares that are automatically reinvested.
Don’t include any ‘equalisation’ amounts.
If your only foreign income was taxed dividends, put the net amount in British pounds in box 5 instead of on the ‘Foreign’ pages. Put the foreign tax taken off in box 6.
Not all benefits are taxable. Don’t include the following in boxes 7 to 12:
Allowance, Jobfinder’s Grant or Employment
A For more about what is and what is not taxable income, go to www.gov.uk/income-tax
Use the letter ‘About the general increase in benefits’ that the Pension Service sent you to find your weekly State Pension amount.
Add up the amount you were entitled to receive from 6 April 2014 to 5 April 2015 and put the total in box 7. Don’t include any amount you received for Attendance Allowance.
If your State Pension changed during the year or you only received it for part of the year, multiply each amount by the number of weeks that you were entitled to receive it. Add up your amounts carefully.
If you do not have the letter from the Pension
Service, phone them on 0345 606 0265 (textphone 0800 731 7339) and ask them for the information.
If you received a lump sum because you deferred your State Pension, put the amount in box 8.
Don’t include State Pension Credit, the Christmas bonus, Winter Fuel Payment or any addition for a dependant child.
Only fill in box 8 if you deferred your State Pension for at least 12 months and chose to receive it as a one-off lump sum in 2014–15. Put the gross amount (before tax taken off) in box 8 and the tax taken off in box 9. Don’t include any lump sum amount in box 7.
Your pension payer will give you a P60, ‘End of Year Certificate’ or similar statement. Add up your total UK retirement annuities and pensions (not the State Pension), and put the total gross amount (before tax taken off) in box 10. This includes pensions:
Please give us the following details in ‘Any other information’ on page TR 7:
If you receive a UK pension for former service to an overseas government, only 90% of the basic pension is taxable in the UK. Take 10% off the value of the pension before you put the amount in box 10. The territories are:
Use the P60 or certificate your pension payer gave you, and put the total amount of tax taken off all your pensions in box 11.
Example of tax return, box 11
If your P60 shows that you received a refund, it will have an ‘R’ next to it. Put a minus sign in the shaded box in front of the figure.
Not all Incapacity Benefit is taxable. It is not taxable in the first 28 weeks of incapacity or if your incapacity began before 13 April 1995 and you
have been getting it for the same illness ever since. All contribution-based Employment and Support Allowance is taxable.
Use the P60(IB), P45(IB), P60(U) or P45(U) that the Department for Work and Pensions (DWP) gave you. Put the total taxable amount of your benefit or allowance in box 12 and any tax taken off your payments in box 13.
Use the P60(IB), P45(IB), P60(U) or P45(U) that DWP gave you and put the total amount of Jobseeker’s Allowance in box 14.
If you stopped claiming before 5 April 2015, you will find the total amount on your P45(U).
If you had any of the following, add up your payments and put the total in box 15. • Bereavement Allowance or Widow’s Pension
Paternity or Adoption Pay but only if paid by
HM Revenue & Customs (not your employer)
Don’t include the Christmas Bonus and Winter Fuel Payment, or any Cold Weather Payments.
Real Estate Investment Trusts (REITs) and
Property Authorised Investment Funds (PAIFs)
Make sure you tell us what this income is in box 20. Don’t include any income from your employment, self-employment or capital gains.
This includes any expenses that:
A For more information on allowable expenses, go to www.gov.uk/tax-relief-for-employees
Pre-owned assets (property) includes land and buildings or chattels, for example, works of art, furniture, antiques, cars or yachts, or any assets held in a settlement.
You may have to pay a tax charge on benefits received if you previously owned or helped to buy assets (pre-owned assets (POA)). You may have to pay tax if:
— occupied land without paying a full market rent for it, or
— used or enjoyed goods without paying fully for the benefit, or
— could benefit from property you have settled if income from the property is treated as yours, and
— owned the property you are now benefiting from, or
— owned and sold property and used the proceeds to buy the property you are now benefiting from, or
— gave someone else property, including cash, and they used it to buy the property you are now benefiting from, or
— settled assets into the trust that you can benefit on
Please tell us in ‘Any other information’ on page TR 7, how you worked out the benefit or charge that you put in box 19. Don’t include the benefit if:
|A For more information about pre-owned assets and help working out your benefit:
• go to www.hmrc.gov.uk/manualsa-z and read page IHTM44000 in the Inheritance Tax Manual, or
• phone the Probate and Inheritance Tax Helpline on 0300 123 1072
This section covers tax relief for payments to pension schemes, charities and for Blind Person’s Allowance. If you wish to claim other reliefs, for example, Married Couple’s Allowance where one of the couple was born before 6 April 1935, please use the ‘Additional information’ pages.
Fill in boxes 1 to 3 for payments to registered pension schemes and box 4 for payments to overseas pension schemes.
You can claim tax relief on your personal contributions to a registered pension scheme if you paid them before you reached age 75 and have:
Don’t include any amounts for:
A For more information, go to www.hmrc.gov.uk/helpsheet347
The maximum personal contributions you can claim tax relief on is either:
The Annual Allowance is £40,000 for 2014–15. If your contributions and other pension inputs are more than the Annual Allowance, you should also fill in boxes 7 to 12 on page Ai 4 of the ‘Additional information’ pages.
A For more information go to, www.hmrc.gov.uk/helpsheet345
Under the ‘relief at source’ system, your pension provider claims basic rate tax relief (of 20%) on your personal contributions and adds that to your pension pot.
Put the total amount in box 1 – that is, your personal contributions paid to the scheme, plus the basic rate tax relief. Include any one-off contributions you made in the year and give us the details of any one off contributions in ‘Any other information’ on page TR 7.
Use the pension certificate or receipt you get from the administrator to fill in box 1 or work out the figure by dividing the amount you actually paid by 80 and multiplying the result by 100.
Emma paid £700 into her pension scheme. She puts £875 in box 1 (£700 divided by 80 and multiplied by 100), which is her net payment plus the tax relief of £175 (£875 at 20%).
If you pay tax at 40% or 45% you should still fill in box 1 with the amount you paid in plus the basic rate (20%) tax relief. We will work out the extra tax relief due to you over the basic rate claimed by your pension provider.
Box 2 Payments to a retirement annuity contract If your retirement annuity contract (RAC) provider does not use the ‘relief at source’ scheme they do not claim the basic rate (20%) tax relief on your behalf. Put your total personal contributions to the RAC in 2014–15 in box 2.
In some schemes, an employer takes your personal contributions from your pay before they tax what’s left. If you (or someone else who is not your employer) paid into such a scheme and no tax relief was given, you can claim that tax relief now. Put the total unrelieved amount you paid in 2014–15 in box 3.
Box 4 Payments to an overseas pension scheme You may get tax relief if you are eligible for migrant member relief, transitional corresponding relief or relief under a Double Taxation Agreement. Put the amount that qualifies for tax relief in box 4.
Tell us about the gifts to charities and Community Amateur Sports Clubs (CASCs) that you are claiming relief for.
A For more information about giving to charity, go to www.gov.uk/donating-to-charity
For an A to Z of registered CASCs, go to www.hmrc.gov.uk/casc/clubs.htm
Gift Aid is a tax relief for gifts of money to
charities and CASCs.
If you pay tax at the higher rate, or additional rate, you are entitled to additional tax relief – the calculation works it out for you.
If you were born before 6 April 1948 and pay tax at the basic rate (20%), your Gift Aid payments could reduce your tax bill so make sure you fill in box 1 on page TR 1.
Put the total Gift Aid payments you made from 6 April 2014 to 5 April 2015 in this box. Don’t include any payments under Payroll Giving.
Box 6 Total of any ‘one-off’ payments in box 5 To help us get your PAYE tax code right, if you have one, put any one-off payments you included in box 5 in box 6. These will be Gift Aid payments made from 6 April 2014 to 5 April 2015 that you do not intend to repeat in the year to 5 April 2016.
Put in box 7 any Gift Aid payments that you made between 6 April 2014 and 5 April 2015, which you want us to treat as if you made them in the tax year 6 April 2013 to 5 April 2014.
If you want us to treat Gift Aid payments you made between 6 April 2015 and the date you send us your tax return, as if you made them in the year to 5 April 2015, put the amount in box 8. For example, if you know you will not be paying higher rate tax this year but you did in the year to 5 April 2015.
You can claim tax relief for any qualifying shares and securities gifted, or sold at less than their market value, to charities. Qualifying shares and securities are:
Put in box 9 the net benefit of the shares or securities, minus any amounts or benefits received from the charity. Add any incidental costs for the transfer, such as brokers’ fees or legal fees.
A For more information about charitable giving, go to www.hmrc.gov.uk/helpsheet342
You can claim tax relief for any gift or sale at less than market value, of a ‘qualifying interest in land’ – that is, the whole of your beneficial interest in that freehold or leasehold land in the UK.
Put in box 10 the net benefit of the land, minus any amounts or benefits received from the charity. Add any costs of the gift or sale, such as legal or valuer’s fees.
Box 11 Value of qualifying investments gifted to non-UK charities in boxes 9 and 10 You can claim relief for gifts of qualifying shares, securities, land or buildings to certain non-UK charities. If any amounts included in box 9 or box 10 are to charities outside the UK, put the amount in box 11 and give us details in ‘Any other information’ on page TR 7.
You can claim relief for Gift Aid donations to certain non-UK charities. If any amounts included in box 5 are to charities outside the UK, put the amount in box 12 and give us details in ‘Any other information’ on page TR 7.
If you live in England or Wales, the local authority will put your name on their register of sight impaired (blind) people when you show them an eye specialist’s certificate stating you are blind or severely sight impaired.
If you live in Scotland or Northern Ireland and are not on a register, you can claim the allowance if your eyesight is so bad you cannot do any work for which eyesight is essential. Write ‘Scotland’ or ‘Northern Ireland’ in box 14.
Only put an ‘X’ in this box, if your spouse or civil partner has claimed Blind Person’s Allowance but does not have enough taxable income to use it all, and you want to claim the surplus.
Box 16 If you want your spouse, or civil partner, to have your surplus allowance Only put an ‘X’ in the box if you claim the allowance but cannot use it all, and you want to give the balance to your spouse or civil partner.
If you put an ‘X’ in box 15 or box 16, please tell us your spouse’s or civil partner’s name and National Insurance number in ‘Any other information’ on page TR 7.
Once the Student Loans Company (SLC) write to tell you the date that you should start repaying your Income Contingent Repayment student loan, you can then fill in the student loan boxes.
Put an ‘X’ in box 1 if you have received a letter
from the SLC.
In box 2, put the amount of any PAYE employment
student loan deductions.
Finally, put an ‘X’ in box 3 if you think that you may fully repay your loan within the next 2 years.
A For more detailed information about repaying your Student Loan, go to www.gov.uk/government/ publications/student-loans-collection-of-loansthrough-self-assessment or the SLC website studentloanrepayment.co.uk
Fill in this section if during the tax year 2014–15 (that is, from 6 April 2014 to 5 April 2015):
— you or your partner were entitled to receive Child Benefit, or
— someone else claimed Child Benefit for a child who lived with you
Put the total amount of Child Benefit you or your partner were entitled to receive during the tax year 2014–15. This is the amount of Child Benefit for a full week, where a Monday falls within the tax year. For 2014–15, the first week starts on
7 April 2014 and the last week starts on
30 March 2015.
Also put in box 1, the amount of Child Benefit received if you or your partner:
– put the amount from the date it started to
5 April 2015
Put the total number of children you or your partner were entitled to receive Child Benefit for on 5 April 2015.
If you or your partner stopped receiving all Child Benefit payments before 6 April 2015, put the date the payments stopped in box 3.
A For help working out your Child Benefit payments, go to www.gov.uk/child-benefit-tax-calculator
For more about the High Income Child Benefit Charge, go to www.gov.uk/child-benefit-tax-charge
You worked through a service company if:
of during the tax year
Do not fill in this box if all the income was employment income.
Helen works through a service company. Her salary is £15,000. She also receives £55,000 worth of dividends – £50,000 from the service company and £5,000 from the shares portfolio.
Helen must exclude the shares portfolio dividends when working out her total income. She puts £65,000 in the service companies box (£15,000 salary plus £50,000 service company dividends).
If we receive your paper tax return by the deadline, we will work out if you have any tax to pay and tell you before 31 January 2016. We will send you a tax calculation that also tells you if you have to make payments on account for 2014–15. If you want to work out the amount of tax that you owe or may be repaid, use ‘A rough guide to your tax bill’ on page TRG 12 of these notes.
This may be a repayment of CIS deductions (if you work in the construction industry), PAYE tax or tax paid on savings income. It may also be an amount we reallocate to an existing debt.
If you owe less than £3,000 tax for 2014–15, we will try to collect it through your wages or pension from 6 April 2016. But, we can only do this if you send us your paper tax return by 31 October 2015 or file online by 30 December 2015 and:
Only put an ‘X’ in box 2 if you do not want us to do this and would prefer to pay any tax through your Self Assessment by 31 January 2016. If you are likely to owe tax for 2015–16, we will try to collect it through your wages or pension from 6 April 2015. If the income is more than £10,000 we will not normally do this. You may owe this tax if you receive:
A For more information about paying directly to us, go to www.gov.uk/pay-self-assessment-tax-bill
If you paid your tax by credit or debit card, we will always try to repay back to your card first before making any repayment as requested by you in boxes 4 to 14.
Please fill in your account details carefully.
If they are wrong it will delay any repayment.
If you have a nominee put their account details in each of the boxes.
The name of the account will be on your statements or chequebook. If it is a joint account, make sure you enter both names.
Your branch sort code and account number will be on your statements or chequebook. Please make sure the number of digits is the same as on your account.
Your account may have an extra reference number. It may be called a roll number, account reference or account number. Only fill in box 8 if you want us to send a repayment to your building society.
Only put an ‘X’ in the box if you do not have a bank or building society account.
Only fill in boxes 10 to 14 if you have included your nominee’s account details in boxes 4 to 9.
Please tell us your tax adviser’s name. If they work for a firm or a company, put the firm or company name in box 15.
Please put any additional information in box 19.
This may include:
Please make sure you sign and date the form. If you forget, we will send it back to you.
If you put an ‘X’ in the box, you must tell us in ‘Any other information’ on page TR 7 why you have used provisional amounts and when you expect to give us your final figures.
You only need to fill in these boxes if you:
If you are unable to go online:
0300 200 3310 for help with your tax return
We have a range of services for disabled people. These include guidance in Braille, audio and large print. Most of our forms are also available in large print. Please contact our helplines for more information.
These notes are for guidance only and reflect the position at the time of writing. They do not affect the right of appeal.