Online Form

1
Email* This field is required.
example@example.com
2
Name* This field is required.
First Name
Last Name
3
Are you...* This field is required.Let us know if you are coming back or are a new customer.
New customer
Current customer
4
And do you qualify as....* This field is required.Please choose NON UK Resident if you were non-resident during the tax year, even if you returned to the UK between April 6th 2023 and April 5th 2024. If you have returned to the UK as a non-resident, then tell us about your changes in personal circumstances and state the date you returned to the UK later on the form.
UK resident
Non UK Resident
5
Please select the correct option for you* This field is required.Dear Customer, please complete the form. If you have changed any details or circumstances, please let us know.
Option 1.- I need to file a Tax Return/Self Assessment for previous or current Tax Year.
Option 2.- New Commuter (left or leaving the UK between April 5th 2024 and April 5th 2025)
Option 3.- I was resident in the UK. Left the UK for good (No longer work in the UK)
Option 4.- Help and advice service
6
Please select the correct option for you* This field is required.Please select the option for you
Option 1.- I need to file a Tax Return/Self Assessment for previous or current Tax Year.
Option 2.- New Commuter (left or leaving the UK between April 5th 2023 and April 5th 2024)
Option 3.- I was resident in the UK. Left the UK for good (No longer work in the UK)
Option 4.- Help and advice service
7
Have you ever been resident or lived in the UK?* This field is required.
Yes
No
8
Date you left the UK (or plan to leave)* This field is required.Please indicate the date you left the UK or are planning to leave the UK.
Date
Day
Month
Year
9
Address* This field is required.
Street Address
Street Address Line 2
City
State
Zip Code
Please Select
Please Select
Afghanistan
Albania
Algeria
American Samoa
Andorra
Angola
Anguilla
Antigua and Barbuda
Argentina
Armenia
Aruba
Australia
Austria
Azerbaijan
The Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Belize
Benin
Bermuda
Bhutan
Bolivia
Bosnia and Herzegovina
Botswana
Brazil
Brunei
Bulgaria
Burkina Faso
Burundi
Cambodia
Cameroon
Canada
Cape Verde
Cayman Islands
Central African Republic
Chad
Chile
China
Christmas Island
Cocos (Keeling) Islands
Colombia
Comoros
Congo
Cook Islands
Costa Rica
Cote d'Ivoire
Croatia
Cuba
Curaçao
Cyprus
Czech Republic
Democratic Republic of the Congo
Denmark
Djibouti
Dominica
Dominican Republic
Ecuador
Egypt
El Salvador
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Falkland Islands
Faroe Islands
Fiji
Finland
France
French Polynesia
Gabon
The Gambia
Georgia
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guadeloupe
Guam
Guatemala
Guernsey
Guinea
Guinea-Bissau
Guyana
Haiti
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Iran
Iraq
Ireland
Israel
Italy
Jamaica
Japan
Jersey
Jordan
Kazakhstan
Kenya
Kiribati
North Korea
South Korea
Kosovo
Kuwait
Kyrgyzstan
Laos
Latvia
Lebanon
Lesotho
Liberia
Libya
Liechtenstein
Lithuania
Luxembourg
Macau
Macedonia
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Marshall Islands
Martinique
Mauritania
Mauritius
Mayotte
Mexico
Micronesia
Moldova
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Mozambique
Myanmar
Nagorno-Karabakh
Namibia
Nauru
Nepal
Netherlands
Netherlands Antilles
New Caledonia
New Zealand
Nicaragua
Niger
Nigeria
Niue
Norfolk Island
Turkish Republic of Northern Cyprus
Northern Mariana
Norway
Oman
Pakistan
Palau
Palestine
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Pitcairn Islands
Poland
Portugal
Puerto Rico
Qatar
Republic of the Congo
Romania
Russia
Rwanda
Saint Barthelemy
Saint Helena
Saint Kitts and Nevis
Saint Lucia
Saint Martin
Saint Pierre and Miquelon
Saint Vincent and the Grenadines
Samoa
San Marino
Sao Tome and Principe
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovakia
Slovenia
Solomon Islands
Somalia
Somaliland
South Africa
South Ossetia
South Sudan
Spain
Sri Lanka
Sudan
Suriname
Svalbard
eSwatini
Sweden
Switzerland
Syria
Taiwan
Tajikistan
Tanzania
Thailand
Timor-Leste
Togo
Tokelau
Tonga
Transnistria Pridnestrovie
Trinidad and Tobago
Tristan da Cunha
Tunisia
Turkey
Turkmenistan
Turks and Caicos Islands
Tuvalu
Uganda
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Uzbekistan
Vanuatu
Vatican City
Venezuela
Vietnam
British Virgin Islands
Isle of Man
US Virgin Islands
Wallis and Futuna
Western Sahara
Yemen
Zambia
Zimbabwe
Other
Country
10
About you
Date of birth
Please Select
Please Select
Male
Female
Gender
Please Select
Please Select
Single
Cohabiting
Married
Civil Partnership
Separated
Divorced
Dissolved Civil Partnership
Widowed
Surviving Civil Partnership
Status
Nationality
UTR Number (if you have one)
National insurance number
Mobile number (please state country code)
Please Select
Please Select
Yes
No
Do you use whatsapp?
11
About your employment* This field is required.Please select the options that apply to you
Airline Crew
Self Employed or in partnership
Employee
Company director
No Employment in the UK
Other
12
Airline Crew employment details
Employer Airline
Please Select
Please Select
Cabin Crew
Flight Crew
And you are...
Staff number
Tell us about your base, grade and fleet please
Date of joining
Date you terminated your employment (if applicable)
Please add any further details you may think are important
13
Employer details
Employer legal name
Your role or title
Date you terminated your employment (if applicable)
Date you started this employment
Work phone number
Employer PAYE Reference
Address
14
Please tell us about your employment or income information.You can add any further details you may consider important for your self assessment here as well.
Huge
Large
Normal
Small
Ok
Ok
15
Please select the tax years you need to file* This field is required.If you need to file previous tax returns or amend them, please choose the tax years you need to file
2025 Tax return (Current from April 6th 2024 to April 5th 2025)
2024 Tax return (from April 6th 2023 to April 5th 2024)
2023 Tax return (from April 6th 2022 to April 5th 2023)
16
2024-25 Please Confirm* This field is required.Please, make sure to select amend if you have already filed or sent a Tax Return to HMRC.
New Tax Return
Amend Tax return (I need to make changes or amend my Tax Return)
17
2024-25 Are you NON DOMICILE in the UK and this is relevant for your tax this year?* This field is required.DO NOT SELECT NON DOM IF YOU ARE NOT USING THE REMITTANCE BASIS OR HAVE NOT BEEN ADVICE TO SELECT IT, AS THIS MAY NOT APPLY TO YOU. ONLY FOR NON DOMICILE UK RESIDENTS. --------------------------------------------------- IF YOU HAVE RETURNED TO THE UK CONTACT US FOR ADVICE BEFORE COMPLETING THE FORM --------------------------------------------------- Please read HMRC notice on NON DOMICILE and contact us if you need help assessing your NON DOMICILE status. CLICK HERE to open a link.
YESNO
18
2024-25 NON DOMICILE in the UK* This field is required.Please select if you are using the remittance basis and if YES, please specify in GBP the amount of income remitted to the UK during the tax year and any additional information or details.
Please Select
Please Select
Yes
No
Are you using the remittance basis?
Please state the amount of income remitted to the UK
Additional information.
19
2024-25 Confirm current tax year Status* This field is required.
Single
Cohabiting
Married
Civil Partnership
Separated
Divorced
Dissolved Civil Partnership
Widowed
Surviving Cilvil Partnership
Other/Not applicable
20
2024-25 Were you resident in the UK the previous Tax year?* This field is required.
YESNO
21
2024-25 Did you have a gap between employments?* This field is required.
YESNO
22
2024-25 How many ties to the UK did you have in the Tax yearFamily tie You have a family tie if your: • husband, wife or civil partner (unless you are separated), is resident in the UK for the selected Tax year. • partner, who you live with as husband and wife or as civil partners, is resident in the UK for the selected Tax year. • child under the age of 18, is resident in the UK for the selected Tax year. Accommodation tie You have an accommodation tie for a Tax year if you have a place to live in the UK and: ▪ it is available to you for a continuous period of 91 days or more during that year, and you spend 1 or more nights there during that year, or ▪ if it is at the home of a close relative (see next paragraph), you spend 16 or more nights there during the year. A close relative for the purposes of the accommodation tie is a: ▪ parent or grandparent ▪ brother or sister ▪ child or grandchild aged 18 or over They can be your blood or half-blood relative, or someone related through marriage or civil partnership. Adopted children are considered to be your children for these purposes. Gaps of fewer than 16 days in the availability of the accommodation will count towards the continuous period of availability. You have a place to live in the UK if you have a home, holiday home or temporary retreat in the UK, or other accommodation that you can live in when you are in the UK. Work tie You have a work tie for a Tax year if you do more than three hours of work a day in the UK on at least 40 days in that year (whether continuously or intermittently). However, there are special rules about what constitutes three hours of UK work for people in relevant jobs. (ex: Crew) You have a relevant job if: ▪ You hold an employment where your duties consist of duties which are performed on board a vehicle, aircraft or ship while it is travelling, or ▪ You carry on a trade and the activities of that trade or the services you provide are on board a vehicle, aircraft or ship while it is travelling, and you have to be present in person on board the vehicle, aircraft or ship while it is travelling and substantially all of the trips you make in performing those duties or carrying on those activities are cross-border trips; that is trips that involve crossing an international boundary at sea, in the air or on land. For the purposes of the work tie, on any day on which you make a cross-border trip starting in the UK, you will be treated as having worked more than three hours in the UK on that day. 90 day tie You have a 90 day tie for the selected Tax year if you have spent more than 90 days in the UK in either or both of the previous 2 Tax years. You are considered to have spent a day in the UK if you are in the UK at the end of the day (midnight). Country tie You have a country tie for the selected Tax year if the UK is the country in which you were present at midnight, for the greatest number of days in that tax year. If the number of days you were present in a country at midnight is the same for 2 or more countries in a Tax year, and 1 of those countries is the UK, then you will have a country tie for that tax year if that is the greatest number of days you spend in any country in that tax year. For more detailed information, CLICK HERE
Family tie
Accommodation tie
Work tie
90 day tie
Country tie
23
2024-25 UK days information* This field is required.1.- Number of days spent in the UK during the tax year selected. You should include all the days during the tax year selected on which you were in the UK at the end of the day (at midnight). You must include in the total any days when you were in the UK at the end of the day due to exceptional circumstances. You may exclude transit days from this figure. A transit day is a day when you arrive in the UK as a passenger and leave the next day as a passenger . Between your arrival and departure, you do not engage in any activities unrelated to your passage through the UK. 2.- Number of days attributed to exceptional circumstances. You should show the number of days spent in the UK because of exceptional circumstances beyond your control, for example, an illness that occurred while you were in the UK which prevented you from travelling. Other examples of exceptional circumstances would be national and local disasters, such as civil unrest, natural disasters and the outbreak of war. The maximum number of days that can be attributed to exceptional circumstances is 60 in any tax year. 3.- Number of workdays you spent in the UK Please enter the total number of days on which you worked for more than three hours in the UK in the tax year. (For crew, report day even if under 3 hours UK duty counts as a work day in the UK). Count report days in the UK, training day, STB, etc. in the UK. 4.- Number of workdays you spent overseas Please enter in box 14 the total number of days on which you worked for more than three hours overseas in the tax year. If you have a relevant job in the UK as crew, we do not need this figure. 5.- Transit days do not count towards the total day count for SRT. A transit day is a day when the individual is travelling from 1 country outside the UK on a through ticket, to a final destination to another country outside the UK, and whilst on route: - They arrive as a passenger - They leave the UK the next day, as a passenger. - Provided that, between their arrival and departure, they do not engage in any activities that are to a substantial extent unrelated to their passage through the UK. Merely taking dinner or breakfast at their hotel, in the normal course of events, would be related to their passage. In contrast, enjoying a film at a local cinema, spending any time in your home in the UK or catching up with friends or relations would be considered substantially unrelated to their passage through the UK. The individual’s day of arrival, when in transit, does not count as a day spent in the UK for SRT purposes. However, the following day, when the individual leaves the UK, may be a qualifying day under the deeming rule. A number of the SRT tests require a count of the number of days an individual spends in the UK. Days an individual is present in the UK at the end of the day count as a day spent in the UK. If an individual is not present in the UK at the end of the day, that day will not count as a day spent in the UK. This is subject to the deeming rule. Days spent in the UK: The deeming rule The deeming rule will apply to an individual for a tax year if they have: been UK resident in 1 or more of the 3 previous tax years at least 3 UK ties for the tax year been present in the UK on more than 30 days without being present at the end of the day, (known as a ‘qualifying day’) in the tax year The deeming rule does not apply to the limit of days spent in the UK under the third automatic overseas test (see RDRM11140). If an individual meets all of these conditions, the deeming rule means that, after the first 30 qualifying days, all subsequent qualifying days within the tax year are treated as days spent in the UK. If an individual meets the deeming rule, for the purposes of counting up the number of days they have spent in the UK, they must aggregate all their days spent, that is: Those when they were present at the end of the days, plus any qualifying days over and above the 30 day threshold
Days
1.- Number of days spent in the UK during the Tax Year
Row 0, Column 0
2.- How many days of the above, if any, are attributable to exceptional circumstances?
Row 1, Column 0
3.- How many days did you work for more than 3 hours in the UK?
Row 2, Column 0
4.- How many days did you work for more than 3 hours overseas?
Row 3, Column 0
5- Number of days when you were in the UK at midnight during the return year, but you were in transit
Row 4, Column 0
1.- Number of days spent in the UK during the Tax Year
2.- How many days of the above, if any, are attributable to exceptional circumstances?
3.- How many days did you work for more than 3 hours in the UK?
4.- How many days did you work for more than 3 hours overseas?
5- Number of days when you were in the UK at midnight during the return year, but you were in transit
Days
Row 0, Column 0
Days
Row 1, Column 0
Days
Row 2, Column 0
Days
Row 3, Column 0
Days
Row 4, Column 0
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2024-25 OTHER INCOME & INFORMATION:Do you have any of the following for this tax year?
Rent any Land & Property (renting out a property)
Receive interest or dividends from any bank or company in the UK (or abroad if UK Resident)
Work as self-employed
Have any capital gains from selling assets (property, shares, Gains)
Did you receive income from any private pension during the tax year selected? (Does not include state pension)
Were you liable to make repayments on an income-contingent student loan in 2018?
Did you or your partner receive child benefit on or after January 2013?
I am a Company director in the UK
25
2024-25 How many properties do you need to declare?* This field is required.Please provide the number of properties you need to declare with income from land & property
26
2024-25 Land & property* This field is required.Only state your share of income and expenses if rented jointly with someone else.
27
2024-25 Land & property expenses* This field is required.Only state your share of expenses if rented jointly with someone else, and add the expense for each property if more than one rented.
Property 1
Property 2
Property 3
Rent, rates, insurance, ground rents etc.
Row 0, Column 0
Row 0, Column 1
Row 0, Column 2
Repairs, maintenance and renewals
Row 1, Column 0
Row 1, Column 1
Row 1, Column 2
Legal and professional costs
Row 2, Column 0
Row 2, Column 1
Row 2, Column 2
Costs of services provided, including wages
Row 3, Column 0
Row 3, Column 1
Row 3, Column 2
Other allowable property expenses
Row 4, Column 0
Row 4, Column 1
Row 4, Column 2
Costs of replacing domestic items
Row 5, Column 0
Row 5, Column 1
Row 5, Column 2
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Row 6, Column 0
Row 6, Column 1
Row 6, Column 2
Rent, rates, insurance, ground rents etc.
Repairs, maintenance and renewals
Legal and professional costs
Costs of services provided, including wages
Other allowable property expenses
Costs of replacing domestic items
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Property 1
Row 0, Column 0
Property 2
Row 0, Column 1
Property 3
Row 0, Column 2
Property 1
Row 1, Column 0
Property 2
Row 1, Column 1
Property 3
Row 1, Column 2
Property 1
Row 2, Column 0
Property 2
Row 2, Column 1
Property 3
Row 2, Column 2
Property 1
Row 3, Column 0
Property 2
Row 3, Column 1
Property 3
Row 3, Column 2
Property 1
Row 4, Column 0
Property 2
Row 4, Column 1
Property 3
Row 4, Column 2
Property 1
Row 5, Column 0
Property 2
Row 5, Column 1
Property 3
Row 5, Column 2
Property 1
Row 6, Column 0
Property 2
Row 6, Column 1
Property 3
Row 6, Column 2
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2024-25 Self-employment information A* This field is required.Please complete the section
Business name
Business address post code
Description of business
Date your books or accounts start
Date your books or accounts are made up to
Please enter your turnover for the accounting period
No
Please Select
No
Yes
Have these details changed in the last 12 months
29
2024-25 Self-employment information B* This field is required.Please complete the section
No
Please Select
No
Yes
Tick if you are a foster carer or shared lives carer
If your business started this tax year, enter the start date
If your business ceased before the end of this tax year, enter the final date of trading
No
Please Select
No
Yes
Are you using the cash basis scheme, money actually received and paid out to calculate your accounts
No
Please Select
No
Yes
Are you claiming capital allowances, or have you done so in the past?
Please Select
No
Yes
If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
30
2024-25 Self-employment expenses* This field is required.If your turnover is below £90,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
SE expenses
Cost of goods for re-sale or goods used
Row 0, Column 0
Car, van and travel expenses
Row 1, Column 0
Wages, salaries and other staff costs
Row 2, Column 0
Rent, power, insurance and other property costs
Row 3, Column 0
Repairs and maintenance of property and equipment
Row 4, Column 0
Accountancy, legal and other professional fees
Row 5, Column 0
Interest and bank and credit card etc. financial charges
Row 6, Column 0
Interest and bank and credit card etc. financial charges
Row 7, Column 0
Telephone, fax, stationery and other office costs
Row 8, Column 0
Other allowable business expenses
Row 9, Column 0
Total allowable expenses
Row 10, Column 0
Goods taken for your own personal use
Row 11, Column 0
Any other income not included elsewhere
Row 12, Column 0
Losses brought forward from earlier years
Row 13, Column 0
Cost of goods for re-sale or goods used
Car, van and travel expenses
Wages, salaries and other staff costs
Rent, power, insurance and other property costs
Repairs and maintenance of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses
Total allowable expenses
Goods taken for your own personal use
Any other income not included elsewhere
Losses brought forward from earlier years
SE expenses
Row 0, Column 0
SE expenses
Row 1, Column 0
SE expenses
Row 2, Column 0
SE expenses
Row 3, Column 0
SE expenses
Row 4, Column 0
SE expenses
Row 5, Column 0
SE expenses
Row 6, Column 0
SE expenses
Row 7, Column 0
SE expenses
Row 8, Column 0
SE expenses
Row 9, Column 0
SE expenses
Row 10, Column 0
SE expenses
Row 11, Column 0
SE expenses
Row 12, Column 0
SE expenses
Row 13, Column 0
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2024-25 Child benefits informacion* This field is required.You have indicated that child benefit was received by either yourself or your partner during the tax year. The child benefit tax charge is applied in the following circumstances: your net adjusted income was over £50,000, and you or your partner (if you have one) received Child Benefit during 2017-18 (this also applies if someone else claims Child Benefit for a child who lives with you and pays you or your partner for the child's upkeep), and couples only - your income was higher than your partner's.
YesNo
YesNo
YesNo
Does any of this apply to you?
Is your income higher than your partner's
Are you the main claimant to Child Benefit?
Does any of this apply to you?
YesNo
YesNo
YesNo
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32
2024-25 Company Director* This field is required.
Company Name
Company number
Please Select
Please Select
Yes
No
Did you receive any payment as company director?
Income received (if any)
33
2024-25 Capital gains
Listed shares and securities
Unlisted shares and securities
Residential property
Other property, assets and gains
Trust: Gains Attributable to you
Carried interest
34
2024-25 Listed shares and securities* This field is required.
35
2024-25 unlisted shares and securities* This field is required.
36
2024-25 Residential property
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Market value of the asset at 05/04/15 (only relevant if Non-Resident)
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
37
2024-25 Residential property additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
1 of 4
38
2024-25 Residential property additional expenses* This field is required.
39
2024-25 Other property, assets and gains* This field is required.
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
40
2024-25 Other property, assets and gains additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
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41
2024-25 Other property, assets and gains additional expenses* This field is required.
42
REMEMBER TO SAVE YOUR FORM AND INFORMATION TO AVOID LOOSING ITWe recommend you save your information as you complete the form simply by clicking on the save in case there are any problems once it has been submitted, so you and us can recover your details.
43
2023-24 Please Confirm* This field is required.Please, make sure to select amend if you have already filed or sent a Tax Return to HMRC.
New Tax Return
Amend Tax return (I need to make changes or amend my Tax Return)
44
2023-24 Are you NON DOMICILE in the UK and this is relevant for your tax this year?* This field is required.DO NOT SELECT NON DOM IF YOU ARE NOT USING THE REMITTANCE BASIS OR HAVE NOT BEEN ADVICE TO SELECT IT, AS THIS MAY NOT APPLY TO YOU. ONLY FOR NON DOMICILE UK RESIDENTS. --------------------------------------------------- IF YOU HAVE RETURNED TO THE UK CONTACT US FOR ADVICE BEFORE COMPLETING THE FORM --------------------------------------------------- Please read HMRC notice on NON DOMICILE and contact us if you need help assessing your NON DOMICILE status. CLICK HERE to open a link.
YESNO
45
2023-24 NON DOMICILE in the UK* This field is required.Please select if you are using the remittance basis and if YES, please specify in GBP the amount of income remitted to the UK during the tax year and any additional information or details.
Please Select
Please Select
Yes
No
Are you using the remittance basis?
Please state the amount of income remitted to the UK
Additional information.
46
2023-24 Confirm current tax year Status* This field is required.
Single
Cohabiting
Married
Civil Partnership
Separated
Divorced
Dissolved Civil Partnership
Widowed
Surviving Cilvil Partnership
Other/Not applicable
47
2023-24 Were you resident in the UK the previous Tax year?* This field is required.
YESNO
48
2023-24 Did you have a gap between employments?* This field is required.
YESNO
49
2023-24 How many ties to the UK did you have in the Tax yearFamily tie You have a family tie if your: • husband, wife or civil partner (unless you are separated), is resident in the UK for the selected Tax year. • partner, who you live with as husband and wife or as civil partners, is resident in the UK for the selected Tax year. • child under the age of 18, is resident in the UK for the selected Tax year. Accommodation tie You have an accommodation tie for a Tax year if you have a place to live in the UK and: ▪ it is available to you for a continuous period of 91 days or more during that year, and you spend 1 or more nights there during that year, or ▪ if it is at the home of a close relative (see next paragraph), you spend 16 or more nights there during the year. A close relative for the purposes of the accommodation tie is a: ▪ parent or grandparent ▪ brother or sister ▪ child or grandchild aged 18 or over They can be your blood or half-blood relative, or someone related through marriage or civil partnership. Adopted children are considered to be your children for these purposes. Gaps of fewer than 16 days in the availability of the accommodation will count towards the continuous period of availability. You have a place to live in the UK if you have a home, holiday home or temporary retreat in the UK, or other accommodation that you can live in when you are in the UK. Work tie You have a work tie for a Tax year if you do more than three hours of work a day in the UK on at least 40 days in that year (whether continuously or intermittently). However, there are special rules about what constitutes three hours of UK work for people in relevant jobs. (ex: Crew) You have a relevant job if: ▪ You hold an employment where your duties consist of duties which are performed on board a vehicle, aircraft or ship while it is travelling, or ▪ You carry on a trade and the activities of that trade or the services you provide are on board a vehicle, aircraft or ship while it is travelling, and you have to be present in person on board the vehicle, aircraft or ship while it is travelling and substantially all of the trips you make in performing those duties or carrying on those activities are cross-border trips; that is trips that involve crossing an international boundary at sea, in the air or on land. For the purposes of the work tie, on any day on which you make a cross-border trip starting in the UK, you will be treated as having worked more than three hours in the UK on that day. 90 day tie You have a 90 day tie for the selected Tax year if you have spent more than 90 days in the UK in either or both of the previous 2 Tax years. You are considered to have spent a day in the UK if you are in the UK at the end of the day (midnight). Country tie You have a country tie for the selected Tax year if the UK is the country in which you were present at midnight, for the greatest number of days in that tax year. If the number of days you were present in a country at midnight is the same for 2 or more countries in a Tax year, and 1 of those countries is the UK, then you will have a country tie for that tax year if that is the greatest number of days you spend in any country in that tax year. For more detailed information, CLICK HERE
Family tie
Accommodation tie
Work tie
90 day tie
Country tie
50
2023-24 UK days information* This field is required.1.- Number of days spent in the UK during the tax year selected. You should include all the days during the tax year selected on which you were in the UK at the end of the day (at midnight). You must include in the total any days when you were in the UK at the end of the day due to exceptional circumstances. You may exclude transit days from this figure. A transit day is a day when you arrive in the UK as a passenger and leave the next day as a passenger . Between your arrival and departure, you do not engage in any activities unrelated to your passage through the UK. 2.- Number of days attributed to exceptional circumstances. You should show the number of days spent in the UK because of exceptional circumstances beyond your control, for example, an illness that occurred while you were in the UK which prevented you from travelling. Other examples of exceptional circumstances would be national and local disasters, such as civil unrest, natural disasters and the outbreak of war. The maximum number of days that can be attributed to exceptional circumstances is 60 in any tax year. 3.- Number of workdays you spent in the UK Please enter the total number of days on which you worked for more than three hours in the UK in the tax year. (For crew, report day even if under 3 hours UK duty counts as a work day in the UK). Count report days in the UK, training day, STB, etc. in the UK. 4.- Number of workdays you spent overseas Please enter in box 14 the total number of days on which you worked for more than three hours overseas in the tax year. If you have a relevant job in the UK as crew, we do not need this figure. 5.- Transit days do not count towards the total day count for SRT. A transit day is a day when the individual is travelling from 1 country outside the UK on a through ticket, to a final destination to another country outside the UK, and whilst on route: - They arrive as a passenger - They leave the UK the next day, as a passenger. - Provided that, between their arrival and departure, they do not engage in any activities that are to a substantial extent unrelated to their passage through the UK. Merely taking dinner or breakfast at their hotel, in the normal course of events, would be related to their passage. In contrast, enjoying a film at a local cinema, spending any time in your home in the UK or catching up with friends or relations would be considered substantially unrelated to their passage through the UK. The individual’s day of arrival, when in transit, does not count as a day spent in the UK for SRT purposes. However, the following day, when the individual leaves the UK, may be a qualifying day under the deeming rule. A number of the SRT tests require a count of the number of days an individual spends in the UK. Days an individual is present in the UK at the end of the day count as a day spent in the UK. If an individual is not present in the UK at the end of the day, that day will not count as a day spent in the UK. This is subject to the deeming rule. Days spent in the UK: The deeming rule The deeming rule will apply to an individual for a tax year if they have: been UK resident in 1 or more of the 3 previous tax years at least 3 UK ties for the tax year been present in the UK on more than 30 days without being present at the end of the day, (known as a ‘qualifying day’) in the tax year The deeming rule does not apply to the limit of days spent in the UK under the third automatic overseas test (see RDRM11140). If an individual meets all of these conditions, the deeming rule means that, after the first 30 qualifying days, all subsequent qualifying days within the tax year are treated as days spent in the UK. If an individual meets the deeming rule, for the purposes of counting up the number of days they have spent in the UK, they must aggregate all their days spent, that is: Those when they were present at the end of the days, plus any qualifying days over and above the 30 day threshold
Days
1.- Number of days spent in the UK during the Tax Year
Row 0, Column 0
2.- How many days of the above, if any, are attributable to exceptional circumstances?
Row 1, Column 0
3.- How many days did you work for more than 3 hours in the UK?
Row 2, Column 0
4.- How many days did you work for more than 3 hours overseas?
Row 3, Column 0
5- Number of days when you were in the UK at midnight during the return year, but you were in transit
Row 4, Column 0
1.- Number of days spent in the UK during the Tax Year
2.- How many days of the above, if any, are attributable to exceptional circumstances?
3.- How many days did you work for more than 3 hours in the UK?
4.- How many days did you work for more than 3 hours overseas?
5- Number of days when you were in the UK at midnight during the return year, but you were in transit
Days
Row 0, Column 0
Days
Row 1, Column 0
Days
Row 2, Column 0
Days
Row 3, Column 0
Days
Row 4, Column 0
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51
2023-24 OTHER INCOME & INFORMATION:Do you have any of the following for this tax year?
Rent any Land & Property (renting out a property)
Receive interest or dividends from any bank or company in the UK (or abroad if UK Resident)
Work as self-employed
Have any capital gains from selling assets (property, shares, Gains)
Did you receive income from any private pension during the tax year selected? (Does not include state pension)
Were you liable to make repayments on an income-contingent student loan in 2018?
Did you or your partner receive child benefit on or after January 2013?
I am a Company director in the UK
52
2023-24 How many properties do you need to declare?* This field is required.Please provide the number of properties you need to declare with income from land & property
53
2023-24 Land & property* This field is required.Only state your share of income and expenses if rented jointly with someone else.
54
2023-24 Land & property expenses* This field is required.Only state your share of expenses if rented jointly with someone else, and add the expense for each property if more than one rented.
Property 1
Property 2
Property 3
Rent, rates, insurance, ground rents etc.
Row 0, Column 0
Row 0, Column 1
Row 0, Column 2
Repairs, maintenance and renewals
Row 1, Column 0
Row 1, Column 1
Row 1, Column 2
Legal and professional costs
Row 2, Column 0
Row 2, Column 1
Row 2, Column 2
Costs of services provided, including wages
Row 3, Column 0
Row 3, Column 1
Row 3, Column 2
Other allowable property expenses
Row 4, Column 0
Row 4, Column 1
Row 4, Column 2
Costs of replacing domestic items
Row 5, Column 0
Row 5, Column 1
Row 5, Column 2
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Row 6, Column 0
Row 6, Column 1
Row 6, Column 2
Rent, rates, insurance, ground rents etc.
Repairs, maintenance and renewals
Legal and professional costs
Costs of services provided, including wages
Other allowable property expenses
Costs of replacing domestic items
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Property 1
Row 0, Column 0
Property 2
Row 0, Column 1
Property 3
Row 0, Column 2
Property 1
Row 1, Column 0
Property 2
Row 1, Column 1
Property 3
Row 1, Column 2
Property 1
Row 2, Column 0
Property 2
Row 2, Column 1
Property 3
Row 2, Column 2
Property 1
Row 3, Column 0
Property 2
Row 3, Column 1
Property 3
Row 3, Column 2
Property 1
Row 4, Column 0
Property 2
Row 4, Column 1
Property 3
Row 4, Column 2
Property 1
Row 5, Column 0
Property 2
Row 5, Column 1
Property 3
Row 5, Column 2
Property 1
Row 6, Column 0
Property 2
Row 6, Column 1
Property 3
Row 6, Column 2
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55
2023-24 Self-employment information A* This field is required.Please complete the section
Business name
Business address post code
Description of business
Date your books or accounts start
Date your books or accounts are made up to
Please enter your turnover for the accounting period
No
Please Select
No
Yes
Have these details changed in the last 12 months
56
2023-24 Self-employment information B* This field is required.Please complete the section
No
Please Select
No
Yes
Tick if you are a foster carer or shared lives carer
If your business started this tax year, enter the start date
If your business ceased before the end of this tax year, enter the final date of trading
No
Please Select
No
Yes
Are you using the cash basis scheme, money actually received and paid out to calculate your accounts
No
Please Select
No
Yes
Are you claiming capital allowances, or have you done so in the past?
Please Select
No
Yes
If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
57
2023-24 Self-employment expenses* This field is required.If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
SE expenses
Cost of goods for re-sale or goods used
Row 0, Column 0
Car, van and travel expenses
Row 1, Column 0
Wages, salaries and other staff costs
Row 2, Column 0
Rent, power, insurance and other property costs
Row 3, Column 0
Repairs and maintenance of property and equipment
Row 4, Column 0
Accountancy, legal and other professional fees
Row 5, Column 0
Interest and bank and credit card etc. financial charges
Row 6, Column 0
Interest and bank and credit card etc. financial charges
Row 7, Column 0
Telephone, fax, stationery and other office costs
Row 8, Column 0
Other allowable business expenses
Row 9, Column 0
Total allowable expenses
Row 10, Column 0
Goods taken for your own personal use
Row 11, Column 0
Any other income not included elsewhere
Row 12, Column 0
Losses brought forward from earlier years
Row 13, Column 0
Cost of goods for re-sale or goods used
Car, van and travel expenses
Wages, salaries and other staff costs
Rent, power, insurance and other property costs
Repairs and maintenance of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses
Total allowable expenses
Goods taken for your own personal use
Any other income not included elsewhere
Losses brought forward from earlier years
SE expenses
Row 0, Column 0
SE expenses
Row 1, Column 0
SE expenses
Row 2, Column 0
SE expenses
Row 3, Column 0
SE expenses
Row 4, Column 0
SE expenses
Row 5, Column 0
SE expenses
Row 6, Column 0
SE expenses
Row 7, Column 0
SE expenses
Row 8, Column 0
SE expenses
Row 9, Column 0
SE expenses
Row 10, Column 0
SE expenses
Row 11, Column 0
SE expenses
Row 12, Column 0
SE expenses
Row 13, Column 0
1 of 14
58
2023-24 Child benefits informacion* This field is required.You have indicated that child benefit was received by either yourself or your partner during the tax year. The child benefit tax charge is applied in the following circumstances: your net adjusted income was over £50,000, and you or your partner (if you have one) received Child Benefit during 2017-18 (this also applies if someone else claims Child Benefit for a child who lives with you and pays you or your partner for the child's upkeep), and couples only - your income was higher than your partner's.
YesNo
YesNo
YesNo
Does any of this apply to you?
Is your income higher than your partner's
Are you the main claimant to Child Benefit?
Does any of this apply to you?
YesNo
YesNo
YesNo
1 of 3
59
2023-24 Company Director* This field is required.
Company Name
Company number
Please Select
Please Select
Yes
No
Did you receive any payment as company director?
Income received (if any)
60
2023-24 Capital gains
Listed shares and securities
Unlisted shares and securities
Residential property
Other property, assets and gains
Trust: Gains Attributable to you
Carried interest
61
2023-24 Listed shares and securities* This field is required.
62
2023-24 unlisted shares and securities* This field is required.
63
2023-24 Residential property
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Market value of the asset at 05/04/15 (only relevant if Non-Resident)
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
64
2023-24 Residential property additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
1 of 4
65
2023-24 Residential property additional expenses* This field is required.
66
2023-24 Other property, assets and gains* This field is required.
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
67
2023-24 Other property, assets and gains additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
1 of 4
68
2023-24 Other property, assets and gains additional expenses* This field is required.
69
REMEMBER TO SAVE YOUR FORM AND INFORMATION TO AVOID LOOSING ITWe recommend you save your information as you complete the form simply by clicking on the save in case there are any problems once it has been submitted, so you and us can recover your details.
70
2022-23 Please Confirm* This field is required.Please, make sure to select amend if you have already filed or sent a Tax Return to HMRC.
New Tax Return
Amend Tax return (I need to make changes or amend my Tax Return)
71
2022-23 Are you NON DOMICILE in the UK and this is relevant for your tax this year?* This field is required.DO NOT SELECT NON DOM IF YOU ARE NOT USING THE REMITTANCE BASIS OR HAVE NOT BEEN ADVICE TO SELECT IT, AS THIS MAY NOT APPLY TO YOU. ONLY FOR NON DOMICILE UK RESIDENTS. --------------------------------------------------- IF YOU HAVE RETURNED TO THE UK CONTACT US FOR ADVICE BEFORE COMPLETING THE FORM --------------------------------------------------- Please read HMRC notice on NON DOMICILE and contact us if you need help assessing your NON DOMICILE status. CLICK HERE to open a link.
YESNO
72
2022-23 NON DOMICILE in the UK* This field is required.Please select if you are using the remittance basis and if YES, please specify in GBP the amount of income remitted to the UK during the tax year and any additional information or details.
Please Select
Please Select
Yes
No
Are you using the remittance basis?
Please state the amount of income remitted to the UK
Additional information.
73
2022-23 Confirm current tax year Status* This field is required.
Single
Cohabiting
Married
Civil Partnership
Separated
Divorced
Dissolved Civil Partnership
Widowed
Surviving Cilvil Partnership
Other/Not applicable
74
2022-23 Were you resident in the UK the previous Tax year?* This field is required.
YESNO
75
2022-23 Did you have a gap between employments?* This field is required.
YESNO
76
2022-23 How many ties to the UK did you have in the Tax yearFamily tie You have a family tie if your: • husband, wife or civil partner (unless you are separated), is resident in the UK for the selected Tax year. • partner, who you live with as husband and wife or as civil partners, is resident in the UK for the selected Tax year. • child under the age of 18, is resident in the UK for the selected Tax year. Accommodation tie You have an accommodation tie for a Tax year if you have a place to live in the UK and: ▪ it is available to you for a continuous period of 91 days or more during that year, and you spend 1 or more nights there during that year, or ▪ if it is at the home of a close relative (see next paragraph), you spend 16 or more nights there during the year. A close relative for the purposes of the accommodation tie is a: ▪ parent or grandparent ▪ brother or sister ▪ child or grandchild aged 18 or over They can be your blood or half-blood relative, or someone related through marriage or civil partnership. Adopted children are considered to be your children for these purposes. Gaps of fewer than 16 days in the availability of the accommodation will count towards the continuous period of availability. You have a place to live in the UK if you have a home, holiday home or temporary retreat in the UK, or other accommodation that you can live in when you are in the UK. Work tie You have a work tie for a Tax year if you do more than three hours of work a day in the UK on at least 40 days in that year (whether continuously or intermittently). However, there are special rules about what constitutes three hours of UK work for people in relevant jobs. (ex: Crew) You have a relevant job if: ▪ You hold an employment where your duties consist of duties which are performed on board a vehicle, aircraft or ship while it is travelling, or ▪ You carry on a trade and the activities of that trade or the services you provide are on board a vehicle, aircraft or ship while it is travelling, and you have to be present in person on board the vehicle, aircraft or ship while it is travelling and substantially all of the trips you make in performing those duties or carrying on those activities are cross-border trips; that is trips that involve crossing an international boundary at sea, in the air or on land. For the purposes of the work tie, on any day on which you make a cross-border trip starting in the UK, you will be treated as having worked more than three hours in the UK on that day. 90 day tie You have a 90 day tie for the selected Tax year if you have spent more than 90 days in the UK in either or both of the previous 2 Tax years. You are considered to have spent a day in the UK if you are in the UK at the end of the day (midnight). Country tie You have a country tie for the selected Tax year if the UK is the country in which you were present at midnight, for the greatest number of days in that tax year. If the number of days you were present in a country at midnight is the same for 2 or more countries in a Tax year, and 1 of those countries is the UK, then you will have a country tie for that tax year if that is the greatest number of days you spend in any country in that tax year. For more detailed information, CLICK HERE
Family tie
Accommodation tie
Work tie
90 day tie
Country tie
77
2022-23 UK days information* This field is required..- Number of days spent in the UK during the tax year selected. You should include all the days during the tax year selected on which you were in the UK at the end of the day (at midnight). You must include in the total any days when you were in the UK at the end of the day due to exceptional circumstances. You may exclude transit days from this figure. A transit day is a day when you arrive in the UK as a passenger and leave the next day as a passenger . Between your arrival and departure, you do not engage in any activities unrelated to your passage through the UK. 2.- Number of days attributed to exceptional circumstances. You should show the number of days spent in the UK because of exceptional circumstances beyond your control, for example, an illness that occurred while you were in the UK which prevented you from travelling. Other examples of exceptional circumstances would be national and local disasters, such as civil unrest, natural disasters and the outbreak of war. The maximum number of days that can be attributed to exceptional circumstances is 60 in any tax year. 3.- Number of workdays you spent in the UK Please enter the total number of days on which you worked for more than three hours in the UK in the tax year. (For crew, report day even if under 3 hours UK duty counts as a work day in the UK). Count report days in the UK, training day, STB, etc. in the UK. 4.- Number of workdays you spent overseas Please enter in box 14 the total number of days on which you worked for more than three hours overseas in the tax year. If you have a relevant job in the UK as crew, we do not need this figure. 5.- Transit days do not count towards the total day count for SRT. A transit day is a day when the individual is travelling from 1 country outside the UK on a through ticket, to a final destination to another country outside the UK, and whilst on route: - They arrive as a passenger - They leave the UK the next day, as a passenger. - Provided that, between their arrival and departure, they do not engage in any activities that are to a substantial extent unrelated to their passage through the UK. Merely taking dinner or breakfast at their hotel, in the normal course of events, would be related to their passage. In contrast, enjoying a film at a local cinema, spending any time in your home in the UK or catching up with friends or relations would be considered substantially unrelated to their passage through the UK. The individual’s day of arrival, when in transit, does not count as a day spent in the UK for SRT purposes. However, the following day, when the individual leaves the UK, may be a qualifying day under the deeming rule. A number of the SRT tests require a count of the number of days an individual spends in the UK. Days an individual is present in the UK at the end of the day count as a day spent in the UK. If an individual is not present in the UK at the end of the day, that day will not count as a day spent in the UK. This is subject to the deeming rule. Days spent in the UK: The deeming rule The deeming rule will apply to an individual for a tax year if they have: been UK resident in 1 or more of the 3 previous tax years at least 3 UK ties for the tax year been present in the UK on more than 30 days without being present at the end of the day, (known as a ‘qualifying day’) in the tax year The deeming rule does not apply to the limit of days spent in the UK under the third automatic overseas test (see RDRM11140). If an individual meets all of these conditions, the deeming rule means that, after the first 30 qualifying days, all subsequent qualifying days within the tax year are treated as days spent in the UK. If an individual meets the deeming rule, for the purposes of counting up the number of days they have spent in the UK, they must aggregate all their days spent, that is: Those when they were present at the end of the days, plus any qualifying days over and above the 30 day threshold
Days
Number of days spent in the UK during the Tax Year
Row 0, Column 0
How many days of the above, if any, are attributable to exceptional circumstances?
Row 1, Column 0
How many days did you work for more than 3 hours in the UK?
Row 2, Column 0
How many days did you work for more than 3 hours overseas?
Row 3, Column 0
Number of days when you were in the UK at midnight during the return year, but you were in transit
Row 4, Column 0
Number of days spent in the UK during the Tax Year
How many days of the above, if any, are attributable to exceptional circumstances?
How many days did you work for more than 3 hours in the UK?
How many days did you work for more than 3 hours overseas?
Number of days when you were in the UK at midnight during the return year, but you were in transit
Days
Row 0, Column 0
Days
Row 1, Column 0
Days
Row 2, Column 0
Days
Row 3, Column 0
Days
Row 4, Column 0
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78
2022-23 OTHER INCOME & INFORMATION:Do you have any of the following for this tax year?
Rent any Land & Property (renting out a property)
Receive interest or dividends from any bank or company in the UK (or abroad if UK Resident)
Work as self-employed
Have any capital gains from selling assets (property, shares, Gains)
Did you receive income from any private pension during the tax year selected? (Does not include state pension)
Were you liable to make repayments on an income-contingent student loan in 2018?
Did you or your partner receive child benefit on or after January 2013?
I am a Company director in the UK
79
2022-23 How many properties do you need to declare?Please provide the number of properties you need to declare with income from land & property
80
2022 Land & property* This field is required.Only state your share of income and expenses if rented jointly with someone else.
81
2022-23 Land & property expenses* This field is required.Only state your share of expenses if rented jointly with someone else, and add the expense for each property if more than one rented.
Property 1
Property 2
Property 3
Rent, rates, insurance, ground rents etc.
Row 0, Column 0
Row 0, Column 1
Row 0, Column 2
Repairs, maintenance and renewals
Row 1, Column 0
Row 1, Column 1
Row 1, Column 2
Legal and professional costs
Row 2, Column 0
Row 2, Column 1
Row 2, Column 2
Costs of services provided, including wages
Row 3, Column 0
Row 3, Column 1
Row 3, Column 2
Other allowable property expenses
Row 4, Column 0
Row 4, Column 1
Row 4, Column 2
Costs of replacing domestic items
Row 5, Column 0
Row 5, Column 1
Row 5, Column 2
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Row 6, Column 0
Row 6, Column 1
Row 6, Column 2
Rent, rates, insurance, ground rents etc.
Repairs, maintenance and renewals
Legal and professional costs
Costs of services provided, including wages
Other allowable property expenses
Costs of replacing domestic items
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Property 1
Row 0, Column 0
Property 2
Row 0, Column 1
Property 3
Row 0, Column 2
Property 1
Row 1, Column 0
Property 2
Row 1, Column 1
Property 3
Row 1, Column 2
Property 1
Row 2, Column 0
Property 2
Row 2, Column 1
Property 3
Row 2, Column 2
Property 1
Row 3, Column 0
Property 2
Row 3, Column 1
Property 3
Row 3, Column 2
Property 1
Row 4, Column 0
Property 2
Row 4, Column 1
Property 3
Row 4, Column 2
Property 1
Row 5, Column 0
Property 2
Row 5, Column 1
Property 3
Row 5, Column 2
Property 1
Row 6, Column 0
Property 2
Row 6, Column 1
Property 3
Row 6, Column 2
1 of 7
82
2022-23 Self-employment information A* This field is required.Please complete the section
Business name
Business address post code
Description of business
Date your books or accounts start
Date your books or accounts are made up to
Please enter your turnover for the accounting period
No
Please Select
No
Yes
Have these details changed in the last 12 months
83
2022-23 Self-employment information B* This field is required.Please complete the section
No
Please Select
No
Yes
Tick if you are a foster carer or shared lives carer
If your business started this tax year, enter the start date
If your business ceased before the end of this tax year, enter the final date of trading
No
Please Select
No
Yes
Are you using the cash basis scheme, money actually received and paid out to calculate your accounts
No
Please Select
No
Yes
Are you claiming capital allowances, or have you done so in the past?
Please Select
No
Yes
If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
84
2022-23 Self-employment expenses* This field is required.If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
SE expenses
Cost of goods for re-sale or goods used
Row 0, Column 0
Car, van and travel expenses
Row 1, Column 0
Wages, salaries and other staff costs
Row 2, Column 0
Rent, power, insurance and other property costs
Row 3, Column 0
Repairs and maintenance of property and equipment
Row 4, Column 0
Accountancy, legal and other professional fees
Row 5, Column 0
Interest and bank and credit card etc. financial charges
Row 6, Column 0
Interest and bank and credit card etc. financial charges
Row 7, Column 0
Telephone, fax, stationery and other office costs
Row 8, Column 0
Other allowable business expenses
Row 9, Column 0
Total allowable expenses
Row 10, Column 0
Goods taken for your own personal use
Row 11, Column 0
Any other income not included elsewhere
Row 12, Column 0
Losses brought forward from earlier years
Row 13, Column 0
Cost of goods for re-sale or goods used
Car, van and travel expenses
Wages, salaries and other staff costs
Rent, power, insurance and other property costs
Repairs and maintenance of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses
Total allowable expenses
Goods taken for your own personal use
Any other income not included elsewhere
Losses brought forward from earlier years
SE expenses
Row 0, Column 0
SE expenses
Row 1, Column 0
SE expenses
Row 2, Column 0
SE expenses
Row 3, Column 0
SE expenses
Row 4, Column 0
SE expenses
Row 5, Column 0
SE expenses
Row 6, Column 0
SE expenses
Row 7, Column 0
SE expenses
Row 8, Column 0
SE expenses
Row 9, Column 0
SE expenses
Row 10, Column 0
SE expenses
Row 11, Column 0
SE expenses
Row 12, Column 0
SE expenses
Row 13, Column 0
1 of 14
85
2022-23 Child benefits information* This field is required.You have indicated that child benefit was received by either yourself or your partner during the tax year. The child benefit tax charge is applied in the following circumstances: your net adjusted income was over £50,000, and you or your partner (if you have one) received Child Benefit during 2017-18 (this also applies if someone else claims Child Benefit for a child who lives with you and pays you or your partner for the child's upkeep), and couples only - your income was higher than your partner's.
YesNo
YesNo
YesNo
Does any of this apply to you?
Is your income higher than your partner's
Are you the main claimant to Child Benefit?
Does any of this apply to you?
YesNo
YesNo
YesNo
1 of 3
86
2022-23 Company Director* This field is required.
Company Name
Company number
Please Select
Please Select
Yes
No
Did you receive any payment as company director?
Income received (if any)
87
2022-23 Capital gains
Listed shares and securities
Unlisted shares and securities
Residential property
Other property, assets and gains
Trust: Gains Attributable to you
Carried interest
88
2022-23 Listed shares and securities* This field is required.
89
2022-23 unlisted shares and securities* This field is required.
90
2022-23 Residential property
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Market value of the asset at 05/04/15 (only relevant if Non-Resident)
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
91
2022-23 Residential property additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
1 of 4
92
2022-23 Residential property additional expenses* This field is required.
93
2022-23 Other property, assets and gains* This field is required.
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
94
2022-23 Other property, assets and gains additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
1 of 4
95
2022-23 Other property, assets and gains additional expenses* This field is required.
96
REMEMBER TO SAVE YOUR FORM AND INFORMATION TO AVOID LOOSING ITWe recommend you save your information as you complete the form simply by clicking on the save in case there are any problems once it has been submitted, so you and us can recover your details.
97
2021-22 Please ConfirmPlease, make sure to select amend if you have already filed or sent a Tax Return to HMRC.
New Tax Return
Amend Tax return (I need to make changes or amend my Tax Return)
98
2021-22 Are you NON DOMICILE in the UK and this is relevant for your tax this year?DO NOT SELECT NON DOM IF YOU ARE NOT USING THE REMITTANCE BASIS OR HAVE NOT BEEN ADVICE TO SELECT IT, AS THIS MAY NOT APPLY TO YOU. ONLY FOR NON DOMICILE UK RESIDENTS. --------------------------------------------------- IF YOU HAVE RETURNED TO THE UK CONTACT US FOR ADVICE BEFORE COMPLETING THE FORM --------------------------------------------------- Please read HMRC notice on NON DOMICILE and contact us if you need help assessing your NON DOMICILE status. CLICK HERE to open a link.
YESNO
99
2021-22 NON DOMICILE in the UKPlease select if you are using the remittance basis and if YES, please specify in GBP the amount of income remitted to the UK during the tax year and any additional information or details.
Please Select
Please Select
Yes
No
Are you using the remittance basis?
Please state the amount of income remitted to the UK
Additional information.
100
2021-22 Confirm current tax year Status
Single
Cohabiting
Married
Civil Partnership
Separated
Divorced
Dissolved Civil Partnership
Widowed
Surviving Cilvil Partnership
Other/Not applicable
101
2021-22 Were you resident in the UK the previous Tax year?
YESNO
102
2021-22 Did you have a gap between employments?
YESNO
103
2021-22 How many ties to the UK did you have in the Tax yearFamily tie You have a family tie if your: • husband, wife or civil partner (unless you are separated), is resident in the UK for the selected Tax year. • partner, who you live with as husband and wife or as civil partners, is resident in the UK for the selected Tax year. • child under the age of 18, is resident in the UK for the selected Tax year. Accommodation tie You have an accommodation tie for a Tax year if you have a place to live in the UK and: ▪ it is available to you for a continuous period of 91 days or more during that year, and you spend 1 or more nights there during that year, or ▪ if it is at the home of a close relative (see next paragraph), you spend 16 or more nights there during the year. A close relative for the purposes of the accommodation tie is a: ▪ parent or grandparent ▪ brother or sister ▪ child or grandchild aged 18 or over They can be your blood or half-blood relative, or someone related through marriage or civil partnership. Adopted children are considered to be your children for these purposes. Gaps of fewer than 16 days in the availability of the accommodation will count towards the continuous period of availability. You have a place to live in the UK if you have a home, holiday home or temporary retreat in the UK, or other accommodation that you can live in when you are in the UK. Work tie You have a work tie for a Tax year if you do more than three hours of work a day in the UK on at least 40 days in that year (whether continuously or intermittently). However, there are special rules about what constitutes three hours of UK work for people in relevant jobs. (ex: Crew) You have a relevant job if: ▪ You hold an employment where your duties consist of duties which are performed on board a vehicle, aircraft or ship while it is travelling, or ▪ You carry on a trade and the activities of that trade or the services you provide are on board a vehicle, aircraft or ship while it is travelling, and you have to be present in person on board the vehicle, aircraft or ship while it is travelling and substantially all the trips you make in performing those duties or carrying on those activities are cross-border trips; that is trips that involve crossing an international boundary at sea, in the air or on land. For the purposes of the work tie, on any day on which you make a cross-border trip starting in the UK, you will be treated as having worked more than three hours in the UK on that day. 90 day tie You have a 90-day tie for the selected Tax year if you have spent more than 90 days in the UK in either or both of the previous 2 Tax years. You are considered to have spent a day in the UK if you are in the UK at the end of the day (midnight). Country tie You have a country tie for the selected Tax year if the UK is the country in which you were present at midnight, for the greatest number of days in that tax year. If the number of days you were present in a country at midnight is the same for 2 or more countries in a Tax year, and 1 of those countries is the UK, then you will have a country tie for that tax year if that is the greatest number of days you spend in any country in that tax year. For more detailed information, CLICK HERE
Family tie
Accommodation tie
Work tie
90 day tie
Country tie
104
2021-22 UK days information.- Number of days spent in the UK during the tax year selected. You should include all the days during the tax year selected on which you were in the UK at the end of the day (at midnight). You must include in the total any days when you were in the UK at the end of the day due to exceptional circumstances. You may exclude transit days from this figure. A transit day is a day when you arrive in the UK as a passenger and leave the next day as a passenger . Between your arrival and departure, you do not engage in any activities unrelated to your passage through the UK. 2.- Number of days attributed to exceptional circumstances. You should show the number of days spent in the UK because of exceptional circumstances beyond your control, for example, an illness that occurred while you were in the UK which prevented you from travelling. Other examples of exceptional circumstances would be national and local disasters, such as civil unrest, natural disasters and the outbreak of war. The maximum number of days that can be attributed to exceptional circumstances is 60 in any tax year. 3.- Number of workdays you spent in the UK Please enter the total number of days on which you worked for more than three hours in the UK in the tax year. (For crew, report day even if under 3 hours UK duty counts as a work day in the UK). Count report days in the UK, training day, STB, etc. in the UK. 4.- Number of workdays you spent overseas Please enter in box 14 the total number of days on which you worked for more than three hours overseas in the tax year. If you have a relevant job in the UK as crew, we do not need this figure. 5.- Transit days do not count towards the total day count for SRT. A transit day is a day when the individual is travelling from 1 country outside the UK on a through ticket, to a final destination to another country outside the UK, and whilst on route: - They arrive as a passenger - They leave the UK the next day, as a passenger. - Provided that, between their arrival and departure, they do not engage in any activities that are to a substantial extent unrelated to their passage through the UK. Merely taking dinner or breakfast at their hotel, in the normal course of events, would be related to their passage. In contrast, enjoying a film at a local cinema, spending any time in your home in the UK or catching up with friends or relations would be considered substantially unrelated to their passage through the UK. The individual’s day of arrival, when in transit, does not count as a day spent in the UK for SRT purposes. However, the following day, when the individual leaves the UK, may be a qualifying day under the deeming rule. A number of the SRT tests require a count of the number of days an individual spends in the UK. Days an individual is present in the UK at the end of the day count as a day spent in the UK. If an individual is not present in the UK at the end of the day, that day will not count as a day spent in the UK. This is subject to the deeming rule. Days spent in the UK: The deeming rule The deeming rule will apply to an individual for a tax year if they have: been UK resident in 1 or more of the 3 previous tax years at least 3 UK ties for the tax year been present in the UK on more than 30 days without being present at the end of the day, (known as a ‘qualifying day’) in the tax year The deeming rule does not apply to the limit of days spent in the UK under the third automatic overseas test (see RDRM11140). If an individual meets all of these conditions, the deeming rule means that, after the first 30 qualifying days, all subsequent qualifying days within the tax year are treated as days spent in the UK. If an individual meets the deeming rule, for the purposes of counting up the number of days they have spent in the UK, they must aggregate all their days spent, that is: Those when they were present at the end of the days, plus any qualifying days over and above the 30 day threshold
Days
Number of days spent in the UK during the Tax Year
Row 0, Column 0
How many days of the above, if any, are attributable to exceptional circumstances?
Row 1, Column 0
How many days did you work for more than 3 hours in the UK?
Row 2, Column 0
How many days did you work for more than 3 hours overseas?
Row 3, Column 0
Number of days when you were in the UK at midnight during the return year, but you were in transit
Row 4, Column 0
Number of days spent in the UK during the Tax Year
How many days of the above, if any, are attributable to exceptional circumstances?
How many days did you work for more than 3 hours in the UK?
How many days did you work for more than 3 hours overseas?
Number of days when you were in the UK at midnight during the return year, but you were in transit
Days
Row 0, Column 0
Days
Row 1, Column 0
Days
Row 2, Column 0
Days
Row 3, Column 0
Days
Row 4, Column 0
1 of 5
105
2021-22 OTHER INCOME & INFORMATION:Do you have any of the following for this tax year?
Rent any Land & Property (renting out a property)
Receive interest or dividends from any bank or company in the UK (or abroad if UK Resident)
Work as self-employed
Have any capital gains from selling assets (property, shares, Gains)
Did you receive income from any private pension during the tax year selected? (Does not include state pension)
Were you liable to make repayments on an income-contingent student loan in 2018?
Did you or your partner receive child benefit on or after January 2013?
I am a Company director in the UK
106
2021-22 How many properties do you need to declare?Please provide the number of properties you need to declare with income from land & property
107
2021-22 Land & propertyOnly state your share of income and expenses if rented jointly with someone else.
108
2021-22 Land & property expensesOnly state your share of expenses if rented jointly with someone else, and add the expense for each property if more than one rented.
Property 1
Property 2
Property 3
Rent, rates, insurance, ground rents etc.
Row 0, Column 0
Row 0, Column 1
Row 0, Column 2
Repairs, maintenance and renewals
Row 1, Column 0
Row 1, Column 1
Row 1, Column 2
Legal and professional costs
Row 2, Column 0
Row 2, Column 1
Row 2, Column 2
Costs of services provided, including wages
Row 3, Column 0
Row 3, Column 1
Row 3, Column 2
Other allowable property expenses
Row 4, Column 0
Row 4, Column 1
Row 4, Column 2
Costs of replacing domestic items
Row 5, Column 0
Row 5, Column 1
Row 5, Column 2
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Row 6, Column 0
Row 6, Column 1
Row 6, Column 2
Rent, rates, insurance, ground rents etc.
Repairs, maintenance and renewals
Legal and professional costs
Costs of services provided, including wages
Other allowable property expenses
Costs of replacing domestic items
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Property 1
Row 0, Column 0
Property 2
Row 0, Column 1
Property 3
Row 0, Column 2
Property 1
Row 1, Column 0
Property 2
Row 1, Column 1
Property 3
Row 1, Column 2
Property 1
Row 2, Column 0
Property 2
Row 2, Column 1
Property 3
Row 2, Column 2
Property 1
Row 3, Column 0
Property 2
Row 3, Column 1
Property 3
Row 3, Column 2
Property 1
Row 4, Column 0
Property 2
Row 4, Column 1
Property 3
Row 4, Column 2
Property 1
Row 5, Column 0
Property 2
Row 5, Column 1
Property 3
Row 5, Column 2
Property 1
Row 6, Column 0
Property 2
Row 6, Column 1
Property 3
Row 6, Column 2
1 of 7
109
2021-22 Self-employment information APlease complete the section
Business name
Business address post code
Description of business
Date your books or accounts start
Date your books or accounts are made up to
Please enter your turnover for the accounting period
No
Please Select
No
Yes
Have these details changed in the last 12 months
110
2021-22 Self-employment information BPlease complete the section
No
Please Select
No
Yes
Tick if you are a foster carer or shared lives carer
If your business started this tax year, enter the start date
If your business ceased before the end of this tax year, enter the final date of trading
No
Please Select
No
Yes
Are you using the cash basis scheme, money actually received and paid out to calculate your accounts
No
Please Select
No
Yes
Are you claiming capital allowances, or have you done so in the past?
Please Select
No
Yes
If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
111
2021-22 Self-employment expensesIf your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
SE expenses
Cost of goods for re-sale or goods used
Row 0, Column 0
Car, van and travel expenses
Row 1, Column 0
Wages, salaries and other staff costs
Row 2, Column 0
Rent, power, insurance and other property costs
Row 3, Column 0
Repairs and maintenance of property and equipment
Row 4, Column 0
Accountancy, legal and other professional fees
Row 5, Column 0
Interest and bank and credit card etc. financial charges
Row 6, Column 0
Interest and bank and credit card etc. financial charges
Row 7, Column 0
Telephone, fax, stationery and other office costs
Row 8, Column 0
Other allowable business expenses
Row 9, Column 0
Total allowable expenses
Row 10, Column 0
Goods taken for your own personal use
Row 11, Column 0
Any other income not included elsewhere
Row 12, Column 0
Losses brought forward from earlier years
Row 13, Column 0
Cost of goods for re-sale or goods used
Car, van and travel expenses
Wages, salaries and other staff costs
Rent, power, insurance and other property costs
Repairs and maintenance of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses
Total allowable expenses
Goods taken for your own personal use
Any other income not included elsewhere
Losses brought forward from earlier years
SE expenses
Row 0, Column 0
SE expenses
Row 1, Column 0
SE expenses
Row 2, Column 0
SE expenses
Row 3, Column 0
SE expenses
Row 4, Column 0
SE expenses
Row 5, Column 0
SE expenses
Row 6, Column 0
SE expenses
Row 7, Column 0
SE expenses
Row 8, Column 0
SE expenses
Row 9, Column 0
SE expenses
Row 10, Column 0
SE expenses
Row 11, Column 0
SE expenses
Row 12, Column 0
SE expenses
Row 13, Column 0
1 of 14
112
2021-22 Child benefits informationYou have indicated that child benefit was received by either yourself or your partner during the tax year. The child benefit tax charge is applied in the following circumstances: your net adjusted income was over £50,000, and you or your partner (if you have one) received Child Benefit during 2017-18 (this also applies if someone else claims Child Benefit for a child who lives with you and pays you or your partner for the child's upkeep), and couples only - your income was higher than your partner's.
YesNo
YesNo
YesNo
Does any of this apply to you?
Is your income higher than your partner's
Are you the main claimant to Child Benefit?
Does any of this apply to you?
YesNo
YesNo
YesNo
1 of 3
113
2021-22 Company Director
Company Name
Company number
Please Select
Please Select
Yes
No
Did you receive any payment as company director?
Income received (if any)
114
2021-22 Capital gains
Listed shares and securities
Unlisted shares and securities
Residential property
Other property, assets and gains
Trust: Gains Attributable to you
Carried interest
115
2021-22 Listed shares and securities
116
2021-22 unlisted shares and securities
117
2021-22 Residential property
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Market value of the asset at 05/04/15 (only relevant if Non-Resident)
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
118
2021-22 Residential property additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
1 of 4
119
2021-22 Residential property additional expenses
120
2021-22 Other property, assets and gains
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
121
2021-22 Other property, assets and gains additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
1 of 4
122
2021-22 Other property, assets and gains additional expenses
123
Please add any further information or comments relevant for your registrationYou can add any further details you may consider important for your self assessment here as well.
Huge
Large
Normal
Small
Ok
Ok
124
File UploadPlease attach your roster, payslips, P60 and additional documents for your self assessment
Drag and drop files here
Select files to upload
Cancelof
125
REMEMBER TO SAVE YOUR FORM AND INFORMATION TO AVOID LOOSING ITWe recommend you save your information as you complete the form simply by clicking on the save in case there are any problems once it has been submitted, so you and us can recover your details.
126
2020-21 Please ConfirmPlease, make sure to select amend if you have already filed or sent a Tax Return to HMRC.
New Tax Return
Amend Tax return (I need to make changes or amend my Tax Return)
127
2020-21 Are you NON DOMICILE in the UK and this is relevant for your tax this year?* This field is required.DO NOT SELECT NON DOM IF YOU ARE NOT USING THE REMITTANCE BASIS OR HAVE NOT BEEN ADVICE TO SELECT IT, AS THIS MAY NOT APPLY TO YOU. ONLY FOR NON DOMICILE UK RESIDENTS. --------------------------------------------------- IF YOU HAVE RETURNED TO THE UK CONTACT US FOR ADVICE BEFORE COMPLETING THE FORM --------------------------------------------------- Please read HMRC notice on NON DOMICILE and contact us if you need help assessing your NON DOMICILE status. CLICK HERE to open a link.
YESNO
128
2020-21 NON DOMICILE in the UK* This field is required.Please select if you are using the remittance basis and if YES, please specify in GBP the amount of income remitted to the UK during the tax year and any additional information or details.
Please Select
Please Select
Yes
No
Are you using the remittance basis?
Please state the amount of income remitted to the UK
Additional information.
129
2020-21 Confirm current tax year Status* This field is required.
Single
Cohabiting
Married
Civil Partnership
Separated
Divorced
Dissolved Civil Partnership
Widowed
Surviving Cilvil Partnership
Other/Not applicable
130
2020-21 Were you resident in the UK the previous Tax year?* This field is required.
YESNO
131
2020-21 Did you have a gap between employments?* This field is required.
YESNO
132
2020-21 How many ties to the UK did you have in the Tax yearFamily tie You have a family tie if your: • husband, wife or civil partner (unless you are separated), is resident in the UK for the selected Tax year. • partner, who you live with as husband and wife or as civil partners, is resident in the UK for the selected Tax year. • child under the age of 18, is resident in the UK for the selected Tax year. Accommodation tie You have an accommodation tie for a Tax year if you have a place to live in the UK and: ▪ it is available to you for a continuous period of 91 days or more during that year, and you spend 1 or more nights there during that year, or ▪ if it is at the home of a close relative (see next paragraph), you spend 16 or more nights there during the year. A close relative for the purposes of the accommodation tie is a: ▪ parent or grandparent ▪ brother or sister ▪ child or grandchild aged 18 or over They can be your blood or half-blood relative, or someone related through marriage or civil partnership. Adopted children are considered to be your children for these purposes. Gaps of fewer than 16 days in the availability of the accommodation will count towards the continuous period of availability. You have a place to live in the UK if you have a home, holiday home or temporary retreat in the UK, or other accommodation that you can live in when you are in the UK. Work tie You have a work tie for a Tax year if you do more than three hours of work a day in the UK on at least 40 days in that year (whether continuously or intermittently). However, there are special rules about what constitutes three hours of UK work for people in relevant jobs. (ex: Crew) You have a relevant job if: ▪ You hold an employment where your duties consist of duties which are performed on board a vehicle, aircraft or ship while it is travelling, or ▪ You carry on a trade and the activities of that trade or the services you provide are on board a vehicle, aircraft or ship while it is travelling, and you have to be present in person on board the vehicle, aircraft or ship while it is travelling and substantially all of the trips you make in performing those duties or carrying on those activities are cross-border trips; that is trips that involve crossing an international boundary at sea, in the air or on land. For the purposes of the work tie, on any day on which you make a cross-border trip starting in the UK, you will be treated as having worked more than three hours in the UK on that day. 90 day tie You have a 90 day tie for the selected Tax year if you have spent more than 90 days in the UK in either or both of the previous 2 Tax years. You are considered to have spent a day in the UK if you are in the UK at the end of the day (midnight). Country tie You have a country tie for the selected Tax year if the UK is the country in which you were present at midnight, for the greatest number of days in that tax year. If the number of days you were present in a country at midnight is the same for 2 or more countries in a Tax year, and 1 of those countries is the UK, then you will have a country tie for that tax year if that is the greatest number of days you spend in any country in that tax year. For more detailed information, CLICK HERE
Family tie
Accommodation tie
Work tie
90 day tie
Country tie
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2020-21 UK days information* This field is required..- Number of days spent in the UK during the tax year selected. You should include all the days during the tax year selected on which you were in the UK at the end of the day (at midnight). You must include in the total any days when you were in the UK at the end of the day due to exceptional circumstances. You may exclude transit days from this figure. A transit day is a day when you arrive in the UK as a passenger and leave the next day as a passenger . Between your arrival and departure, you do not engage in any activities unrelated to your passage through the UK. 2.- Number of days attributed to exceptional circumstances. You should show the number of days spent in the UK because of exceptional circumstances beyond your control, for example, an illness that occurred while you were in the UK which prevented you from travelling. Other examples of exceptional circumstances would be national and local disasters, such as civil unrest, natural disasters and the outbreak of war. The maximum number of days that can be attributed to exceptional circumstances is 60 in any tax year. 3.- Number of workdays you spent in the UK Please enter the total number of days on which you worked for more than three hours in the UK in the tax year. (For crew, report day even if under 3 hours UK duty counts as a work day in the UK). Count report days in the UK, training day, STB, etc. in the UK. 4.- Number of workdays you spent overseas Please enter in box 14 the total number of days on which you worked for more than three hours overseas in the tax year. If you have a relevant job in the UK as crew, we do not need this figure. 5.- Transit days do not count towards the total day count for SRT. A transit day is a day when the individual is travelling from 1 country outside the UK on a through ticket, to a final destination to another country outside the UK, and whilst on route: - They arrive as a passenger - They leave the UK the next day, as a passenger. - Provided that, between their arrival and departure, they do not engage in any activities that are to a substantial extent unrelated to their passage through the UK. Merely taking dinner or breakfast at their hotel, in the normal course of events, would be related to their passage. In contrast, enjoying a film at a local cinema, spending any time in your home in the UK or catching up with friends or relations would be considered substantially unrelated to their passage through the UK. The individual’s day of arrival, when in transit, does not count as a day spent in the UK for SRT purposes. However, the following day, when the individual leaves the UK, may be a qualifying day under the deeming rule. A number of the SRT tests require a count of the number of days an individual spends in the UK. Days an individual is present in the UK at the end of the day count as a day spent in the UK. If an individual is not present in the UK at the end of the day, that day will not count as a day spent in the UK. This is subject to the deeming rule. Days spent in the UK: The deeming rule The deeming rule will apply to an individual for a tax year if they have: been UK resident in 1 or more of the 3 previous tax years at least 3 UK ties for the tax year been present in the UK on more than 30 days without being present at the end of the day, (known as a ‘qualifying day’) in the tax year The deeming rule does not apply to the limit of days spent in the UK under the third automatic overseas test (see RDRM11140). If an individual meets all of these conditions, the deeming rule means that, after the first 30 qualifying days, all subsequent qualifying days within the tax year are treated as days spent in the UK. If an individual meets the deeming rule, for the purposes of counting up the number of days they have spent in the UK, they must aggregate all their days spent, that is: Those when they were present at the end of the days, plus any qualifying days over and above the 30 day threshold
Days
Number of days spent in the UK during the Tax Year
Row 0, Column 0
How many days of the above, if any, are attributable to exceptional circumstances?
Row 1, Column 0
How many days did you work for more than 3 hours in the UK?
Row 2, Column 0
How many days did you work for more than 3 hours overseas?
Row 3, Column 0
Number of days when you were in the UK at midnight during the return year, but you were in transit
Row 4, Column 0
Number of days spent in the UK during the Tax Year
How many days of the above, if any, are attributable to exceptional circumstances?
How many days did you work for more than 3 hours in the UK?
How many days did you work for more than 3 hours overseas?
Number of days when you were in the UK at midnight during the return year, but you were in transit
Days
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Days
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Days
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Days
Row 3, Column 0
Days
Row 4, Column 0
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2020-21 OTHER INCOME & INFORMATION:Do you have any of the following for this tax year?
Rent any Land & Property (renting out a property)
Receive interest or dividends from any bank or company in the UK (or abroad if UK Resident)
Work as self-employed
Have any capital gains from selling assets (property, shares, Gains)
Did you receive income from any private pension during the tax year selected? (Does not include state pension)
Were you liable to make repayments on an income-contingent student loan in 2018?
Did you or your partner receive child benefit on or after January 2013?
I am a Company director in the UK
135
2020-21 How many properties do you need to declare?Please provide the number of properties you need to declare with income from land & property
136
2020-21 Land & property* This field is required.Only state your share of income and expenses if rented jointly with someone else.
137
2020-21 Land & property expenses* This field is required.Only state your share of expenses if rented jointly with someone else, and add the expense for each property if more than one rented.
Property 1
Property 2
Property 3
Rent, rates, insurance, ground rents etc.
Row 0, Column 0
Row 0, Column 1
Row 0, Column 2
Repairs, maintenance and renewals
Row 1, Column 0
Row 1, Column 1
Row 1, Column 2
Legal and professional costs
Row 2, Column 0
Row 2, Column 1
Row 2, Column 2
Costs of services provided, including wages
Row 3, Column 0
Row 3, Column 1
Row 3, Column 2
Other allowable property expenses
Row 4, Column 0
Row 4, Column 1
Row 4, Column 2
Costs of replacing domestic items
Row 5, Column 0
Row 5, Column 1
Row 5, Column 2
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Row 6, Column 0
Row 6, Column 1
Row 6, Column 2
Rent, rates, insurance, ground rents etc.
Repairs, maintenance and renewals
Legal and professional costs
Costs of services provided, including wages
Other allowable property expenses
Costs of replacing domestic items
2022/23, all finance costs relating to residential property are only available as a basic rate tax deduction; no finance costs can be deducted from the rental income received.
Property 1
Row 0, Column 0
Property 2
Row 0, Column 1
Property 3
Row 0, Column 2
Property 1
Row 1, Column 0
Property 2
Row 1, Column 1
Property 3
Row 1, Column 2
Property 1
Row 2, Column 0
Property 2
Row 2, Column 1
Property 3
Row 2, Column 2
Property 1
Row 3, Column 0
Property 2
Row 3, Column 1
Property 3
Row 3, Column 2
Property 1
Row 4, Column 0
Property 2
Row 4, Column 1
Property 3
Row 4, Column 2
Property 1
Row 5, Column 0
Property 2
Row 5, Column 1
Property 3
Row 5, Column 2
Property 1
Row 6, Column 0
Property 2
Row 6, Column 1
Property 3
Row 6, Column 2
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2020-21 Self-employment information A* This field is required.Please complete the section
Business name
Business address post code
Description of business
Date your books or accounts start
Date your books or accounts are made up to
Please enter your turnover for the accounting period
No
Please Select
No
Yes
Have these details changed in the last 12 months
139
2020-21 Self-employment information B* This field is required.Please complete the section
No
Please Select
No
Yes
Tick if you are a foster carer or shared lives carer
If your business started this tax year, enter the start date
If your business ceased before the end of this tax year, enter the final date of trading
No
Please Select
No
Yes
Are you using the cash basis scheme, money actually received and paid out to calculate your accounts
No
Please Select
No
Yes
Are you claiming capital allowances, or have you done so in the past?
Please Select
No
Yes
If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
140
2020-21 Self-employment expenses* This field is required.If your turnover is below £85,000.00 per annum, you can choose simply to enter the total allowable expenses directly into the "Total allowable expenses" box.
SE expenses
Cost of goods for re-sale or goods used
Row 0, Column 0
Car, van and travel expenses
Row 1, Column 0
Wages, salaries and other staff costs
Row 2, Column 0
Rent, power, insurance and other property costs
Row 3, Column 0
Repairs and maintenance of property and equipment
Row 4, Column 0
Accountancy, legal and other professional fees
Row 5, Column 0
Interest and bank and credit card etc. financial charges
Row 6, Column 0
Interest and bank and credit card etc. financial charges
Row 7, Column 0
Telephone, fax, stationery and other office costs
Row 8, Column 0
Other allowable business expenses
Row 9, Column 0
Total allowable expenses
Row 10, Column 0
Goods taken for your own personal use
Row 11, Column 0
Any other income not included elsewhere
Row 12, Column 0
Losses brought forward from earlier years
Row 13, Column 0
Cost of goods for re-sale or goods used
Car, van and travel expenses
Wages, salaries and other staff costs
Rent, power, insurance and other property costs
Repairs and maintenance of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses
Total allowable expenses
Goods taken for your own personal use
Any other income not included elsewhere
Losses brought forward from earlier years
SE expenses
Row 0, Column 0
SE expenses
Row 1, Column 0
SE expenses
Row 2, Column 0
SE expenses
Row 3, Column 0
SE expenses
Row 4, Column 0
SE expenses
Row 5, Column 0
SE expenses
Row 6, Column 0
SE expenses
Row 7, Column 0
SE expenses
Row 8, Column 0
SE expenses
Row 9, Column 0
SE expenses
Row 10, Column 0
SE expenses
Row 11, Column 0
SE expenses
Row 12, Column 0
SE expenses
Row 13, Column 0
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2020-21 Child benefits information* This field is required.You have indicated that child benefit was received by either yourself or your partner during the tax year. The child benefit tax charge is applied in the following circumstances: your net adjusted income was over £50,000, and you or your partner (if you have one) received Child Benefit during 2017-18 (this also applies if someone else claims Child Benefit for a child who lives with you and pays you or your partner for the child's upkeep), and couples only - your income was higher than your partner's.
YesNo
YesNo
YesNo
Does any of this apply to you?
Is your income higher than your partner's
Are you the main claimant to Child Benefit?
Does any of this apply to you?
YesNo
YesNo
YesNo
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2020-21 Company Director* This field is required.
Company Name
Company number
Please Select
Please Select
Yes
No
Did you receive any payment as company director?
Income received (if any)
143
2020-21 Capital gains
Listed shares and securities
Unlisted shares and securities
Residential property
Other property, assets and gains
Trust: Gains Attributable to you
Carried interest
144
2020-21 Listed shares and securities* This field is required.
145
2020-21 unlisted shares and securities* This field is required.
146
2020-21 Residential property
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Market value of the asset at 05/04/15 (only relevant if Non-Resident)
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
147
2020-21 Residential property additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
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2020-21 Residential property additional expenses* This field is required.
149
2020-21 Other property, assets and gains* This field is required.
Enter a brief description of the asset involved
Date you acquired the asset
Initial cost of the asset
Date you disposed of the asset
Disposal proceeds (Sale Price)
Please Select
Please Select
Yes
No
Any Additional Allowable Expenditure?
150
2020-21 Other property, assets and gains additional details
YES
Does this gain qualify for entrepreneurs relief?
Row 0, Column 0
Tick box if you are 'connected' to the purchaser or seller of the asset
Row 1, Column 0
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Row 2, Column 0
Tick this box if any of the figures are based on an estimate or valuation
Row 3, Column 0
Does this gain qualify for entrepreneurs relief?
Tick box if you are 'connected' to the purchaser or seller of the asset
Tick box if you are claiming Entrepreneur's Relief or any other reliefs or elections for this asset e.g. Private Residence Relief, EIS Deferral Relief, Roll over / Hold Over relief
Tick this box if any of the figures are based on an estimate or valuation
YES
Row 0, Column 0
YES
Row 1, Column 0
YES
Row 2, Column 0
YES
Row 3, Column 0
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2020-21 Other property, assets and gains additional expenses* This field is required.
152
Xpress & Premier service "The deadline to file the 2025 tax return is January 31st, 2026."* This field is required.We can only guarantee to file your tax return before the deadline if you register by December 1st 2025. (as per our terms & conditions) If you would like to make sure we give priority to your submission and file as soon as possible to avoid HMRC penalties on late tax return, please select the Xpress Service, Otherwise we will have to file the tax return on registration order and you might not meet the deadlines. It is your responsibility to register and file your tax return well before the deadline to avoid penalties. Please make sure we have received the documents we need, payment and registration AND PLEASE NOTE: AT THIS TIME OF THE YEAR we may not be able to file on time. (after January 31st penalties will apply and daily penalty as well after 3 months thereafter for 10.00GBP a day. Penalties may increase to 1,300.00 GBP). PENALTIES WILL APPLY FROM HMRC UNLESS YOU HAVE A REASONABLE EXCUSE The "Premier Service" price includes a full printed copy of your tax return and delivery by courier service. * Xpress service is included in our "Premier Service" * When doing more than one tax return at the time, all returns are included on the "Premier Service" and Xpress service. * Delivery once the tax return has been filed and accepted by HMRC. (Delivery within Europe. Please check supplement charge or mail options for any other countries.) * We cannot deliver courier to PO boxes, so alternative delivery will be used.
Premier Service 2025 (Including Xpress service) €170.00
Xpress service - €110.00
None - I understand my Tax return may not be filed before the deadline and I will be responsible for any penalties issued by HMRC.
153
⚠️ IMPORTANT! - Consequences of Late Self Assessment Filing and Penalties* This field is required.By submitting this form, you acknowledge that if your Tax Return is not filed before the HMRC deadline, you may be subject to penalties and interest charges. Below is an outline of potential consequences for late filing: HMRC Deadline: The HMRC Self Assessment filing deadline is 31 January 2025. However, to ensure we can prepare and file your return on time, you must register with us no later than 10 December 2024. Registrations after this date may result in delays, and we cannot guarantee submission before the deadline. Late Filing Penalty: HMRC LINK for penalties £100 penalty for being up to 3 months late, even if no tax is owed. Additional daily penalties of £10 per day (up to 90 days) if over 3 months late. Late Payment Penalty: 5% of unpaid tax if payment is 30 days late. An additional 5% if unpaid after 6 months, and another 5% after 12 months. Interest Charges: HMRC applies interest on unpaid taxes from the due date until payment is made. Increased Risk of Investigation: Persistent late submissions or inaccuracies can flag your account for further review by HMRC. Importance of Selecting the Xpress Service If you choose not to opt for the Xpress service during registration with us, please understand: Standard processing times apply, which may not guarantee submission before the deadline if your documents are delayed. You are fully responsible for ensuring your Tax Return is completed on time, including providing us with all required information promptly. Without Xpress service, your return will follow the standard queue, potentially leading to delays if close to the filing deadline. To avoid penalties and ensure a smooth process, we strongly recommend registering with us before 10 December and considering the Xpress service. For full details, please review our Terms and Conditions.
I understand
154
Please provide a bank account in the UK if you are due a repaymentIf you are due a repayment and do not hold a bank account, let us know. We can take care of the repayment for you and send it to your bank account in GBP or your country's currency. Fees apply.
Please Select
Please Select
I am due a repayment and I have a UK bank account
I am due a repayment but DO NOT hold a UK bank account.
I am not due a repayment
UK Bank name
UK Sort Code
UK Account number
Non UK IBAN for repayment
IBAN currency
155
Terms and Conditions* This field is required.By clicking the submit button I accept and understand LOPD (Data Protection) and
156
Tax Return feesProperty fees
157
Property feesProperty fees
158
Premier and Xpress service fees
159
Capital gains Calculation
160
SUBTOTALTotal sin impuestos
161
IGICIGIC
162
Total feesHere are your total fees for your services based on the information provided. An invoice will be sent to you once you choose payment method on the next page.
163
How would you like to pay?* This field is required.Please select your method of payment
Credit/debit card
Bank transfer
164
Total Fees
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EUR
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