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   


Dodgy Daves “Summery”

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?

  • it’s quick, easy and secure
  • you will have an extra 3 months to send it to us
  • you don’t have to complete it all at once – you can save your details and finish it later if you want

A   For more information about Self Assessment Online, go to

If you have not completed a tax return online before, go to 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


What makes up your tax return  TRG                     2

Starting your tax return  TRG                                 3

Income  TRG                                                          4

Tax reliefs  TRG                                                     7

Student Loan repayments  TRG                              9

High Income Child Benefit Charge  TRG             10

Service companies  TRG                                      10

Finishing your tax return  TRG                             10

Signing your form and sending it back  TRG        11

A rough guide to your tax bill  TRG                     12


Tax return deadlines and penalties

  • If you want to fill in a paper tax return, you must send it to us by 31 October 2015
  • If you decide to fill in your tax return online or you miss the paper deadline, you must send it online by 31 January 2016 – but, if you want us to use your tax code to collect any tax you owe, you need to file online by 30 December 2015 If we don’t receive your tax return by the deadlines, you will have to pay a £100 penalty – even if you don’t owe any tax.

A   To find out more about penalties, go to

Before you start

You may need the following documents to help you fill in the tax return:

  • your forms P60, ‘End of Year Certificate’, P11D, ‘Expenses or benefits’ or P45, ‘Details of employee leaving work’ and your P2, ‘PAYE Coding Notice’
  • if you work for yourself, your profit or loss account or your business records
  • your bank statements, building society passbooks, dividend counterfoils or  investment brokers’ schedules
  • personal pension contributions certificates Do not send any receipts, accounts or other paperwork with your tax return, unless we ask for them. If you do, it will take longer to deal with your tax return and will delay any repayment.

How to fill in your tax return

If you fill in a paper tax return please:

  • read the ‘Most people file online’ section     on the front of the form
  • enter your figures carefully – if you make a mistake, we may ask you to pay too much tax
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,

What makes up 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:

1 Employment

You should fill in the ‘Employment’ page if you:

  • were employed in full-time, part-time or       casual employment
  • received income as a company director
  • held an office, such as chairperson, secretary or treasurer and received income for that work
  • worked for 1 person through another company or partnership, for example, agency work
  • were resident in the UK and received an income from any foreign employment You will need a separate ‘Employment’ page for each job, directorship or office.

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.

2 Self-employment

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:

  • straightforward and your annual turnover was less than £81,000, use the ‘Self-employment’ short pages
  • more complex or your annual turnover was £81,000 or more, or you need to adjust your profits, use the ‘Self-employment full pages You will need separate ‘Self-employment pages for each business.

3 Partnership

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.

4 UK property

Fill in the ‘UK property’ pages if you received income from: • any UK property rental

  • furnished holiday letting from properties in              the UK or European Economic Area (EEA)
  • letting furnished rooms in your own home.  But if you provided meals and other services,  you will need to fill in the ‘Self-employmentpages

5  Foreign

Use the ‘Foreign pages if you received:

  • interest (over £2,000) and income from        overseas savings – if your only foreign income was untaxed foreign interest below £2000, you can put this amount in box 2 on page TR 3 of your tax return instead (see TRG 4)
  • dividends (over £300) from foreign companies
  • distributions and ‘reported income’ from offshore funds – this is taxable income accumulating in an offshore fund that you  have not yet received
  • overseas pensions (not lump sums from pension schemes), social security benefits and royalties
  • income from land and property abroad

(not furnished holiday lettings)

  • discretionary income from non-resident trusts
  • income or benefits from a person abroad or             a non-resident company or trust (including  a UK trust that has either been, or has received, income from, a non-resident trust)
  • gains on foreign life insurance policies or on disposals in offshore funds

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:

  • a beneficiary of a trust (not a ‘bare’ trust) or settlement, or
  • the settlor of a trust or settlement whose income is deemed to be yours

If you received income from the estate of a person who has died, do not fill in the ‘Trusts etcpages if:

  • you were entitled to a fixed sum of money or          a specific asset
  • your legacy was paid with interest (put the interest in box 1 or box 2 on page TR 3 of your  tax return)
  • that income came from a specific estate asset,          for example, rents from an estate property

7 Capital gains summary

Fill in the ‘Capital gains summary pages and attach your computations if:

  • you sold or disposed of chargeable assets which were worth more than £44,000
  • your chargeable gains before taking off any losses were more than £11,000
  • you want to claim an allowable capital loss or make a capital gains claim or election for  the year
  • you were not domiciled in the UK and are claiming to pay tax on your foreign gains on  the remittance basis
  • you are chargeable on the remittance basis  and have remitted foreign chargeable gains  of an earlier year

8 Residence, remittance basis etc You should fill in the ‘Residence, remittance basis etc pages if you: • are not a UK resident

  • are eligible to overseas workday relief
  • arrived in the UK during the 2014–15 tax year and became a UK resident
  • want to claim split-year treatment
  • have a domicile outside the UK
  • have foreign income or capital gains and want to use the remittance basis for 2014–15

9 Additional information

Fill in these pages if you have:

  • interest from UK securities, deeply discounted securities, accrued income profits and  disguised interest
  • life insurance gains
  • stock dividends, non-qualifying distributions           or close company loans written-off
  • post cessation business receipts
  • income from share schemes
  • received lump sums or compensation from your employer, or foreign earnings not taxable in  the UK
  • received income from a former employer     covered by third party arrangements or

‘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

  • are liable to tax charges on pension savings (including overseas pension schemes)
  • need to tell us about a tax avoidance scheme
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:

Starting your tax return

Your personal details

Box 1 Your date of birth

Make sure you tell us your date of birth. If you don’t, you may not get all the allowances you are entitled to.

Box 2 Your name and address

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

  • a P2, ‘PAYE Coding Notice’
  • any letter from us or the Department for Work and Pensions

Example of a National Insurance number


Interest and dividends from UK banks, building societies, etc

This includes:

  • any interest you receive on bank, building society and other savings accounts
  • dividends and other qualifying distributions from UK companies and UK authorised unit trusts or open-ended investment companies
  • income from purchased life annuities
  • interest you receive in non-cash form Don’t include any interest from Individual Savings

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.

UK interest etc

Include in box 1 or box 2 any interest from:

  • bank and building society savings, including internet accounts
  • UK authorised unit trusts, open-ended investment companies and investment trusts
  • National Savings & Investments accounts and savings bonds
  • taxable interest received on compensation payments, for example, payment protection insurance (PPI)
  • certificates of tax deposit
  • credit unions and friendly societies Don’t include interest from UK government securities (gilts), or interest from bonds, loan notes or securities issued by UK companies. These go in the ‘Additional information

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.

Box 2 Untaxed UK interest etc – amounts which have not had tax taken off

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.

UK dividends

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:

  • Property Income Distributions from Real

Estate Investment Trusts (REITs) or Property Authorised Investment Funds (PAIFs) – these go in box 16, and the tax taken off in box 18

  • stock dividends or non-qualifying dividends – these go in the ‘Additional information pages

Box 4 Other dividends – do not include the tax credit

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.

Box 5 Foreign dividends (up to £300)

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.

UK pensions, annuities and other  state benefits received

Not all benefits are taxable. Don’t include the following in boxes 7 to 12:

  • Attendance Allowance, Bereavement Payment         or Personal Independence Payments
  • State Pension Credit, Working Tax Credit,    Child Tax Credit or Universal Credit
  • additions to State Pensions or benefits for dependent children
  • income-related Employment and Support

Allowance, Jobfinder’s Grant or Employment

Zone payments

  • Maternity Allowance
  • War widow’s pension and some pensions paid         to other forces dependants
  • pensions and other payments for disability, injury or illness due to military service
  • overseas pensions – these go on the

‘Foreign pages

A   For more about what is and what is not taxable income, go to

Box 7 State Pension

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.

Boxes 8 and 9 State Pension lump sum

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.

Box 10 Pensions (other than State Pension), retirement annuities and taxable triviality payments

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:

  • from your, or your late husband’s, wife’s or            civil partner’s, employer
  • from personal pension plans and stakeholder pension plans
  • paid as drawdown pensions from a registered pension scheme
  • from Additional Voluntary Contributions schemes
  • for injuries at work or for work-related illnesses
  • from service in the Armed Forces
  • from retirement annuity contracts or trust schemes It also includes the taxable part of any lump sums you received instead of a small pension  (‘trivial lump sum’).

Please give us the following details in ‘Any other information’ on page TR 7:

  • details of your pension or annuity payer and your reference number
  • your PAYE reference
  • the payment before tax and the amount of tax taken off

10% deduction

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:

  • any country forming part of              Her Majesty’s dominions
  • any Commonwealth country (excluding the UK)
  • any territory under Her Majesty’s protection
Box 11 Tax taken off box 10

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.

Box 12 Taxable Incapacity Benefit and contribution-based Employment and  Support Allowance

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.

Box 14 Jobseeker’s Allowance

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).

Box 15 Total of any other taxable State Pensions  and benefits

If you had any of the following, add up your payments and put the total in box 15. • Bereavement Allowance or Widow’s Pension

  • Widowed Parent’s Allowance or Widowed Mother’s Allowance
  • Industrial Death Benefit
  • Carer’s Allowance
  • Statutory Sick Pay or Statutory Maternity,

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.

Other UK income not included on supplementary pages

Box 16 Other taxable income

This includes:

  • casual earnings, commission or freelance income
  • business receipts where your business has ceased
  • Property Income Distributions (PIDs) from

Real Estate Investment Trusts (REITs) and

Property Authorised Investment Funds (PAIFs)

  • payments from a personal insurance policy for sickness or disability benefits
  • income from unauthorised unit trusts
  • taxable annual payments
  • profits from certificates of deposit • non-cash benefits you received for being a

former employee

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.

Box 17 Total amount of allowable expenses

This includes any expenses that:

  • you had to spend solely to earn the income
  • were not for private or personal use
  • were not capital items, such as a computer

A   For more information on allowable expenses, go to

Box 19 Benefit from pre-owned assets

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:

  • during 2014–15 you

— 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

  • at some time since 17 March 1986 you

— 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:

  • the property could be liable to Inheritance Tax when you die
  • the total benefit for the year is £5,000 or less
  • you made the cash gift before 6 April 2007
A   For more information about pre-owned assets and help working out your benefit:

•   go to     and read page IHTM44000 in the Inheritance Tax Manual, or

•   phone the Probate and Inheritance Tax Helpline           on 0300 123 1072

Tax reliefs

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.

Paying into registered pension schemes and overseas pension schemes

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:

  • been a UK resident in the tax year, or • had taxable UK earnings, such as employment income or profits from self-employment, or • had UK taxable earnings from overseas Crown   employment (or your spouse or civil partner    did), or
  • been a UK resident when you joined the pension scheme, and at any time in the 5 tax years before


Don’t include any amounts for:

  • personal term assurance contributions
  • your employer’s own contributions • contributions taken from your pay before it was taxed

A   For more information, go to

Limits to relief

The maximum personal contributions you can claim tax relief on is either:

  • up to the amount of your taxable UK earnings in the tax year, or
  • up to £3,600 gross (that is, £2,880 you paid plus £720 tax relief claimed by your pension provider) to a ‘relief at source’ scheme only The limits also apply to overseas pension schemes.

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,

Personal contributions that had tax relief in the scheme

Box 1 Payments to registered pension schemes operating ‘relief at source’

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.

Personal contributions with full relief  still to claim

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.

Box 3 Payments to your employer’s scheme  which were not deducted from your pay  before tax

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.

Charitable giving

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

For an A to Z of registered CASCs, go to

Gift Aid

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.

Box 5 Gift Aid payments made in the year to 5 April 2015

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.

Box 7 Gift Aid payments made in the year to 5 April 2015 but treated as if made in the year to 5 April 2014

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.

Box 8 Gift Aid payments made after 5 April 2015  but to be treated as if made in the year to

5 April 2015

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.

Box 9 Value of qualifying shares or securities gifted to charity

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:

  • those listed on a recognised stock exchange or dealt in on a designated market in the UK
  • units in an authorised unit trust
  • shares in an open-ended investment company
  • an interest in an offshore fund

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

Box 10 Value of qualifying land and buildings gifted to charity

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.

Box 12 Gift Aid payments to non-UK charities in box 5

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.

Blind Person’s Allowance

Box 14 Enter the name of the local authority or other register

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.

Box 15 If you want your spouse’s, or civil partner’s, surplus allowance

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.

Student Loan repayments

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.

Boxes 1 to 3

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 publications/student-loans-collection-of-loansthrough-self-assessment or the SLC website

High Income Child Benefit Charge

Fill in this section if during the tax year 2014–15 (that is, from 6 April 2014 to 5 April 2015):

  • your individual income was over £50,000, and
  • your income was higher than your partner’s income, and either

— you or your partner were entitled to receive  Child Benefit, or

— someone else claimed Child Benefit for       a child who lived with you

Box 1

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:

  • started to get Child Benefit after 7 April 2014

– put the amount from the date it started to

5 April 2015

  • stopped getting Child Benefit before 6 April 2015 – put the amount received up to that date

Box 2

Put the total number of children you or your partner were entitled to receive Child Benefit for on 5 April 2015.

Box 3

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

For more about the High Income Child Benefit Charge, go to

Service companies

You worked through a service company if:

  • you performed services for a client
  • you worked under a contract between the client and a company that you were a shareholder

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).

Finishing your tax return

Calculating your tax

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.

Tax refunded or set off

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 have not paid enough tax

Boxes 2 and 3

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:

  • you have enough wages or pension to collect           the tax you owe
  • it does not double the amount of tax you pay           on this income
  • it does not cause you to pay more than half              of this income in tax

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:

  • Child Benefit payments and your income is             over £50,000, or
  • savings or investments income, or
  • property income, or
  • casual earnings or commission Only put an ‘X’ in box 3 if you do not want us to do this and would prefer to pay any tax through your Self Assessment by 31 January 2017.

A   For more information about paying directly to us, go to

If you have paid too much tax

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.

Boxes 4 to 8

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.

Box 5 Name of account holder

The name of the account will be on your statements or chequebook. If it is a joint account, make sure you enter both names.

Boxes 6 and 7

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.

Box 8 Building society reference number

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.

Box 9 If you do not have a bank or building society account

Only put an ‘X’ in the box if you do not have  a bank or building society account.

Boxes 10 to 14

Only fill in boxes 10 to 14 if you have included your nominee’s account details in boxes 4 to 9.

Your tax adviser, if you have one

Box 15 Your tax adviser’s name

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.

Any other information

Please put any additional information in box 19.

This may include:

  • details of any untaxed UK interest and         foreign interest up to £2,000
  • any one-off pension payments you made
  • any gifts you made to charities outside the UK
  • details of any estimates you have used
  • the name and National Insurance number of your spouse or civil partner

Signing your form and sending it back

Please make sure you sign and date the form.  If you forget, we will send it back to you.

Box 20 If this tax return contains provisional  or estimated figures

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.

Boxes 23 to 26

You only need to fill in these boxes if you:

  • are an executor dealing with a deceased’s estate from 6 April 2014 to the date the person died
  • are appointed by a UK court to complete      a tax return on behalf of someone who is not mentally capable of understanding it
  • have an enduring or lasting power of attorney to act on behalf of someone who is not physically or mentally capable of filling in a tax return If you have not previously sent evidence of your appointment, please send the original document with this tax return. We will send it back to you within 15 working days.

More help if you need it

If you are unable to go online:

  • phone the Self Assessment Orderline on       0300 200 3610 for paper copies of the helpsheets and forms
  • phone the Self Assessment Helpline on

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.

The Darien adventure mark 2

The two pictures below are of Cities at apposite ends of a short stretch of water called the Panama Canal. One city is Panama and the other is Colon. They are in the same country of Panama but they could not be any more different. One of these Cities houses a multitude of financial institutions specialising in Tax Avoidance and the other one doesn’t. Take a guess at which one is which. I suppose you could draw a parallel between say the City of London and Easterhouse


I visited Colon about three years ago whilst on a cruise, all passengers were advised that, whilst ashore and unless we were booked on an organised tour we should remain within the fenced off harbour area. I decided to walk into the town as is my normal pursuit when in these, shall we say less developed areas of the World. I could hardly believe my eyes at the abject poverty I witnessed, it was awful. Buildings, showing the signs of a colonial past were stripped bare of anything that could have been useful of valuable. There was not a single manhole cover on any of the footways as they had been taken for their metal value.


Whilst taking in these sights I was approached by four policemen on bicycles who asked me what I was doing there. I told them I was a passenger on the ship that had docked that morning and I was having a look around the City. They decided to accompany me, so I had an escort around the city for the rest of my time there and I must admit it was an unusual experience having traffic stopped to allow me to cross the roads. I did however witness untold poverty.


The other photo is of Panama City, so what is the difference? Well the difference is that in Panama City there is a huge traffic in money, yes Panama City is what is normally called an off shore tax haven. It is where people, corporations and even heads of Government set up company head offices and theoretically trade through them in order to avoid paying the tax in the countries in which they actually do their business. It is where, for instance David Cameron’s Father set up a unit trust fund , the purpose of which was to supposedly trade in currencies, the effect was to avoid paying the tax which would have fallen due had he set this fund up in the UK.


So, what, you might ask, what is the Panamanian government doing wrong, and the answer is, more than likely, nothing, because the companies based there are probably in the main conforming to Panamanian and international law and that is that they are offering a very low or nil rate of tax on investments. Together with a high degree of secrecy.


Ok so what’s the problem? Well the problem is that countries like the UK are governed by people who govern, not in the people’s interest, but in their own and their likes, interest and the government of the UK make it legal for companies to trade in the UK and then by devious ( but not illegal) means, move the profit base to a various offshore accounts where they are then taxed at the local rate. This of course means that the country in which the company actually generated the profit is deprived of the tax on the profit actually made.


So what can be done about this? Well actually it is pretty simple. All countries can pass laws that make it mandatory that tax is played on trading profit, with a reasonable allowance for expenses and depreciation of capital expenditure, but all within the trading account of the activities carried out within the borders and tax regime of that country and tax would be apportioned and paid on that basis.  It would of course be up to the individual company/individual to do what they wished with the net profit. So in other words, if it is made here, it is taxed here, dead simple.


Panama was once called Darien, in fact there is still a province of Panama with that name. Darien was the name given to a colony founded by Scots around about 1689. One of the main figures in that venture was a guy called William Patterson who as it happens was also instrumental in forming the Bank of England. The story of what became known as the Darien adventure is too complicated to recount here, but suffice it to say that most of the wealth of Scotland was invested in this venture which was to form a trading route across that narrow neck of land which is now the Panama Canal. This venture was thwarted by the English and the Spanish and as a result the venture failed. It was because of this that the now impoverished nobility of Scotland agreed to the Union between Britain (England and Wales) and Scotland ,which took place in 1707 forming Great Britain.


Now the “establishment “is in serious trouble because of the release of what is being called the panama papers centring around one particular firm of lawyers in Panama who “facilitated” many of these offshore transactions. I would like to think that we are witnessing the demise of the UK through their improper imposition of “establishment” biased laws with regards to tax evasion.


Wouldn’t it be ironic and a twist of fate if we were to become once more responsible for our own destiny through a reversal of something that happened 300 years ago?


Waiting for the other shoe to drop

Well indeed an interesting week in Scottish politics ., We had the GERS figures out which is the governments way of trying to persuade the people of Scotland that this wealthy country of ours is just too wee and poor to act like a grown up country and be responsible for our own affairs and indeed our own destiny. However I have given my take of this in another blog.


The other notable event was the awakening of the guardians of our destiny, the people who the Scottish people have put their trust in to bring us independence, the SNP .

After a period of slumber it would appear that independence is once more back on the agenda with an announcement by Nicola Sturgeon ,during her speech to the SNP conference, that independence will once more be pursued…….. Err, after the Scottish elections in May!! and our opinion on what went wrong at the last referendum will be sought.  Hmm , OK but how about a wee guarantee just to ensure you don’t sneak off with the deposit and forget to deliver the goods. The deposit is of course your vote in May.

Now please forgive me for being just a wee bit sceptical but we have heard that before , in fact we have heard it several times .Each time Nicola comes up with a wee carrot to keep the troops in line, its ” yes we are still interested in independence and the people will let us know when we are ready to go again”

Problem is that when we try to let Nicola know we are ready to go again or give an opinion on what went wrong at the last referendum  she has a bout of selective deafness. Not only that but she is a wee bit coy in letting us know just what method she will accept in the “telling her we are ready to go” We through the grass roots organisation The Yes Bus Scotland’s Dragon for independence  who had a big hand in making Dundee the largest Yes voting region in Scotland , have tried various ways to make suggestions as to setting up a proper “road map to independence”( because that is exactly what we need ) have had various problems along the way, such as having a concerted effort to sabotage an  event we organised in Dundee City Square actually by the local SNP including the politicians, employees and officers. This event was on the theme of a “road map to independence ”

Apart from that ,it has always been difficult or impossible to get SNP politicians to support our efforts, with the exception of Chris Law who always seemed to try to get to our meetings.


So where are we now ? Ok ,we have had Nicola telling us that independence is on the agenda but in an interview by Gordon Brewer  with Keith Brown it was like drawing teeth trying to get him to tell us how this is going to play out because it would seem that Nicola has not told him yet. Hmm OK she is busy with the conference and the May elections but lets not forget, that’s what she is there for.

Perhaps I am being unkind and I do realise that she is a busy girl so here’s   a few suggestions . According to Keith Brown there will be some sort of consultation to find out what went wrong with the last referendum  and why people voted no. Now remember , the referendum was 15 months ago and they still don’t know what went wrong!! well I will save them another 15 Months and suggest she looks up my time line, back  to just after the last referendum and she will see that I and many other people have been telling her what went wrong and it was this ( for the hundred and fiftieth time ) It was pensions, it was the monetary situation and the perception that we didn’t have a plan B. It was the feebleness of the SNP when dealing with the press. It was in part Alex Salmond and a note here , Alex is the most able politician in the UK but he did not come over well to some people and we had people constantly coming up to us in the City Square and telling us that they would vote yes but for ” that Man Salmond”


There was other things but if these issues had been addressed during the referendum we would have won and there is no question in my mind about that.


So there you are Nicola , I have saved you another 15 Months so can we get on with it now , and when I say get on with it can I suggest how?

Well to start with we need to give the wonderful grass roots groups the kiss of life as it was them who got us to where we were at the referendum. To do this we need campaigning material on a common theme to address the issues I have mentioned earlier,or if there is a lack of funds for this at least the proofs of the literature required and we will raise the funds to get it printed.

We need a proper road map to independence and it has to be in the manifesto for the May election and more importantly there must also be a commitment to demand the right to decide for ourselves when and in what manner the next referendum will take place and this must be a rigid requirement in the manifesto ( it should have been in the manifesto for the Westminster election ) We must wrest this right from the Westminster government.

We in the Yes Bus team will be announcing a method of making it very easy for the SNP politicians to ask the people of Scotland ( or at least Dundee) what their views are as per Nicola’s announcement.


Ok that is a few things to get on with and if none of these things are in your manifesto then I for one will not be voting for you.

A notable week in politics

Quite a week past from the issue of the GERS figures, to the announcement by Nicola Sturgeon that the SNP have not forgotten  their Raison d’etre and are actually thinking about independence again, but first the GERS figures and I will give my take on the renewed enthusiasm for independence by the SNP in my next blog.

The GERS figures  ( Government Expenditure and Revenue Figures Scotland), A set of figures thought up by a one time secretary of state for Scotland Ian Lang . The purpose of which was at that time to give a skewed  impression of how Scotland stood financially with a view to diverting thoughts of devolution in Scotland and now used to divert thoughts of independence in Scotland . I append a  piece by Gordon McIntyre Kemp of business for Scotland. Please read this as it will better explain the true position and demolishes the farce of a black hole in Scotland finances and in fact shows quite clearly that the GERS figures simply reinforces the need for independence, in order for Scotland to cast of the inefficient and debt ridden ties to the UK .  These figures as you will see are loaded with expenditure that an independent Scotland would not have, and debt interest liability built up by successive incompetent UK chancellors of the exchequer, the last three being Gordon Brown ,Alister Darling and George Osborn.

Gordon MacIntyre-Kemp: GERS crowing is nothing more than wasted hot air

UNIONIST politicians and BritNat trolls alike have been falling over themselves this week to pontificate about how the latest Government Expenditure and Revenue in Scotland (GERS) data means a Yes vote would have been disastrous. The mainstream media has bought this financial Armageddon message hook, line and sinker, as you would expect, but there is a slight problem with their analysis – it’s total rubbish.First of all, the GERS figures tells us almost nothing that can be related to the finances of an independent Scotland other than the fact that our onshore economy is remarkably resilient, showing a 3.2 per cent increase in the face of an unprecedented fall in oil prices. Aberdeen and the North East, and oil sector companies further afield, have been hard hit by the oil price slump and during the period of these 2014/15 figures the first of the 65,000 estimated oil sector job losses started to mount up. All the more surprising then that more recent figures have shown Scotland’s employment performance overtake the UK average.

Thus, just as I have been saying for years, Scotland’s economy is not reliant on oil. Although the deficit has worsened as a percentage of GDP most people have benefited from wages and employment rising faster in Scotland than the rest of the UK. They have seen record-low inflation driven by low oil and fuel prices make the pound in their pocket go further and far from sensing economic Armageddon or calamity, the vast majority not directly connected to the oil sector have done relatively well out of the fall in oil prices.

The rest of the UK has also done very well from low oil prices forcing down inflation, protecting consumer spend, which lowers the cost of business, especially in manufacturing and transport-related sectors. Essentially, the UK Treasury benefits from high oil prices in the good times because the revenues don’t stay in Scotland then benefits from low inflation in the bad times – heads they win, tails you lose.

This has led to overconfidence and unsustainable house price rises, especially in London and the South East, creating a housing bubble that will negatively impact on Scotland’s economy when it bursts, creating another economic slow-down.

ondon house prices have lost all contact with reality and there are fewer properties on the market, by about 35 to 40 per cent compared with prior to the banking crisis, and so prices have inflated due to lack of supply, even though demand is not much stronger. This leads many to believe that a housing market crash and another recession is likely in 2017/18.

The GERS figures actually highlight how being part of the United Kingdom and also subject to the failure of successive Westminster governments to instigate any protection mechanism to deal with the impact of oil price volatility, such as a sovereign oil fund, has damaged Scotland’s fiscal position.

This means that the UK has absolutely no incentive to protect Scotland’s budget from oil price volatility, where as such prudent financial management is essential for a smaller, independent nation. Norway, a small, independent, oil-rich nation, has far less of a problem than Scotland in fiscal terms, as in the mid-1990s they started setting money aside to deal with volatility and that fund is now worth about $800 billion. In December 2015, plans to spend 208bn kroner ($25.2bn) of that oil wealth this year were announced, topping up the 204bn kroner Norway predicts it will receive from offshore oil and gas fields.

When Aberdeen, the part of Scotland hit hardest by the oil price slump, asked the UK Government for help, Westminster couldn’t match Norway’s $25.2bn, offering only £125 million, an amount dwarfed by the Scottish Government’s own Aberdeen help package and an insult when compared to the more than £300bn in oil revenues booked by the Treasury in good times.

The UK can’t complain about Scotland’s short-term fiscal position without recognising its long-term fiscal contribution to the UK.
The GERS figures tell us nothing about how Scotland would have fared as an independent country under the same circumstances, as we would have implemented bespoke economic policies, had different tax rates and a radically different fiscal starting place. The 2014/15 figures released this week also cover a period before the referendum, and even the figures released in a year’s time will be for 2015/16 and won’t cover the first year of theoretical independence.

Another flaw in the Armageddon argument is that several of the expense lines in the GERS figures relate to UK membership and would reduce significantly and possibly even disappear completely with independence. For example, defence spending in 2014/15 was £3bn and that is the cost to Scotland for the UK’s power projection agenda, including nuclear warheads Scotland wouldn’t have and the cost of action in the Middle East Scotland wouldn’t support.

A Scottish Defence Force modelled on Denmark’s would save about £1.2bn a year. Civil service costs (salaries, rent and rates are lower in Scotland than London) would fall, likewise there would be lower costs for tax collection, border protection, security services and even not having to pay for Westminster and the House of Commons could save up to £600m per year. My highly conservative calculations on low pay in Scotland show that even full-time workers receive welfare payments that amount to between £800m and £850m a year in Scotland.

THE extra Income Tax and National Insurance contributions from implementing the Living Wage would also generate between £220m and £250m of additional revenue. This means that the Living Wage would benefit the Scottish budget to the tune of £1bn extra a year.

Finally, the Scottish Government offered to take a population share of the UK’s debt mountain if there was an agreement on currency. Legally, an independent Scotland would not be responsible for that debt and the Treasury actually confirmed that fact in 2014. Alex Salmond was clear: “No deal on currency, no deal on debt.” Without the pound, an independent Scotland would also not have the debt interest payments in its expenditure, which in the 2014/15 GERS amount to £2.76bn.

So, when oil revenues drop £2bn from the previous year’s figures it certainly isn’t good news, but that is dwarfed by the potential savings from independence amounting to nearly £3bn if a deal had been done on currency and £5.5bn if it hadn’t. This would radically improve the deficit to GDP ratio. Of course, had Scotland been independent for the years leading up to 2014/15 the figures would have had an entirely different starting point.

What the GERS figures really show is that as part of the UK Scotland can’t protect itself from oil price volatility but as an independent nation we would have the tools to do so, and that is significantly better than potentially being dragged out of the EU, and into a housing bubble-led recession as part of the UK.

Torture, Death, and Trump

Please read this attachment by Craig Murray. Who is a committed human rights campaigner and was once the British governments Ambassador in Uzbekistan. He sacrificed a very promising career in the Foreign Service because of his concerns at the British governments’ attitude to torture, it clearly outlines the British Government complicity in torture as a means of gaining intelligence. Please note the word intelligence, which in this context means information and should not be confused with evidence, because information gained in this way cannot be used as evidence. Therefore, as Craig explains, the information gained in this manner is used to kidnap, torture and indeed murder otherwise innocent people.


Now this is especially relevant in connection with debates I have been having recently with friends on the other side of the Atlantic who are supporters of Donald Trump. The issues here as regards to international law and UN charters are exactly the same, whether in Britain or the US.


So we have a man who aspires to be potentially the most powerful person on the planet, stating quite openly that he will start of by being in contravention of both international and UN law and not just in relation to torture but also by way of his advocacy of the extra judicial slaughter of innocent members of suspected terrorist’s families. The suspicion, mind you, more than likely gained through torture.


Now not only should this Man be debarred from running for President but he should be taken into custody for inciting murder and any one even remotely thinking of voting for him should hang their head in shame.


For those of you who are still thinking of considering this distasteful person as president of the most powerful country in the World, I have a question for you. Now if this Man’s policy of killing the family’s suspected terrorists is implemented. It means that your armed forces will be required to carry out this heinous task. So my question is this. Should your soldiers have an option of opting out of being a war criminal by refusing to carry out cold blooded murder, or do you think that by being a member of the armed forces of the US,  they have a virtual duty to carry out murder?

Do you think that this extra judicial killing should be done in an attempted humane way, by say lethal injection or do you think they should be simply shot or blown up?


Think about it

A step back to the past

So we have the presidential race descending into pure farce with Donald Trump setting out his application for the presidency based on the size of his penis. Yes folks you heard it correctly, at the most recent debate between the republican hopefuls, he made the claim that he had a large penis.

I really feel sorry for some of the people who were honestly hoping for a different sort of presidential candidate from the republican movement and I am at a loss to put any sort of logic to the republican strategy of allowing Trump to run for the candidacy. The only suggestion I can apply to his latest humorous campaign statement is that as he has (embarrassingly) Scottish roots, he is confusing a common Scottish phrase which describes someone of limited intelligence, in some way for a compliment. The phrase in question is, “the Man is a complete Dick”

Now I have had several debates with friends on the other side of the Atlantic on the wisdom of allowing this Man to stand for candidacy for the Republican Party and predicted that eventually, republicans would realise just how much of a liability this man is. I also predicted that once they did realise this then they would have to take some pretty serious action to stop him from receiving the nomination in order to prevent the republican party from destroying itself in the event of this Man actually standing for the presidency. It would seem that this is now in fact what is happening, with the intervention of Mormon Mitt who has stood in the candidacy during the last two presidential elections. Now Mitt Romney himself is not actually the sharpest tool in the box but on the basis of the saying “it takes one to now one” , he has been tasked with initiating the start of an official undermining effort by the party hierarchy.

Romney absolutely slated Trump, bringing to the fore much of what most Americans with the exception of the red neck fraternity, knew already but were apparently willing to sweep under the carpet. Now the reasons for this are many, but when an element of seemingly intelligent and lucid people , lend credence to this Man’s ramblings it warrants a look at what my lie under the surface of what, at first sight seems illogical loyalty.
Now this remember is a man who supports torture of people who are simply suspected of committing a crime and would make sure that any serving officer in the America Armed forces would be forced against their conscience to carry out this heinous practice. A Man who has stated that he would commit  a war crime by killing suspected Terrorist’s families A Man who seems to think that Mexicans are all criminals and rapists, a man who would stop people of a particular religious persuasion from entering America. A Man who does not think it wise to allow immigrants to enter America even although he has married several of them. A Man who has stated quite publicly that he would date his own Daughter. A Man who refuses to condemn the Klu Klux Clan. A Man who has had many failed business ventures. A Man who has had half a million people in the UK voting for him to be banned from entering the UK.

OK so here is my take on it and this connects to his loyalty to the Jewish community. Evidenced by the fact that he was honoured by the Algaminer Journal and received the Algaminer Liberty award.
I believe he is seen as an easy companion of Israel in their continued oppression of the Palestinian people and his position as president of America would make him even more of a patsy to them than even George bush was. The press and media in America is mostly controlled by Jewish money and it is the media which are responsible for his present popularity.

The prospect of this Man becoming the president of the most powerful country in the world is nothing short of terrifying. It won’t happen, now that the republican movement have seen the light, but the fact that it was even envisaged should give every one food for thought as to the veracity of the politics of that very movement.

Things are changing today and you only have to look at what happened with the election of Jeremy Corbyn as his party’s leader in the UK and also what has happened with the SNP in Scotland., People are becoming more aware of the injustices visited on all of us by political ideologies which would not be out of place in the dark ages.
Yes indeed, “ the times are a changing” but please ,America do not set us back 500 years by voting for Donald Trump, please do not let us down.

And if all else fails , what logical,lucid person would vote for a Man with a hair cut like that.