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Check of Self Assesment tax return

Discussion in 'AVOCATUL RASPUNDE' started by Oly, Dec 8, 2012.

  1. Oly

    Oly New Member

    Jul 14, 2011
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    Dragi conationali,

    Deschid acest topic din dorinta de a afla si a va intreba despre Check of Self Assesment tax return...

    Am primit de curand o scrisoare de la HM Revenue in care sunt instiintat ca in data de.... voi fi vizitat acasa de un consultant de-al lor care imi va verifica tax return-ul pt anul 2010-2011. Aceasta verificare este facuta in baza Section 9A of the Taxes Management Act 1970.

    Mi se pare ciudata aceasta verificare deoarece eu in anul financiar 2010-2011 am lucrat doar 1 luna si 3 saptamani.

    As avea cateva intrebari pt dl avocat:

    1. Este vreo problema daca eu in perioada aia am muncit ca si SE pt 1 singur client?( eram la inceput si a durat pana mi-am gasit mai multi clienti)
    2. In acea perioada nu aveam NIN0( cu datele acestui client am aplicat pt NINo),dar dupa 7 luni de ''lupta'' am reusit sa-l obtin. Cand am inceput sa platesc Insurance Number am fost sincer si am declarat exact data la care am inceput sa muncesc. Dupa a3a aplicare pt NINo vazand ca tot sunt refuzat, mi-am incheiat activitatea( asta s-a intamplat la inceputul lui Aprilie 2011) si am reluat-o dupa ce am obtinut NINo, adica in Sept 2011. Vor fi probleme?
    3. Este vreo problema daca nu am pastrat chitantele cu cheltuile pt acea perioada?( mai am doar cateva chitante)
    4. Considerati ca ar fi mai bine sa fiu reprezentat de un avocat?

    Va multumesc din suflet!
  2. mdragut

    mdragut Member

    Feb 29, 2012
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    HMRC poate face verificari privind corectitudinea taxelor platite. Acest lucru nu inseamna ca ceva este in neregula daca ati fost ales pentru astfel de verificari si, de asemenea, nu este relevant pe ce perioada de timp ati lucrat in anul fiscal respectiv.

    Punctual, la intrebarile dumneavoastra:

    1. Nu este relevant in aceasta situatie pentru cati clienti ati lucrat. Relevant este daca taxele au fost platite corect raportat la venituri si cheltuieli;
    2. Atat timp cat ati platit National Insurance Contributions de la data inceperii activitatii de self-employed, nu are importanta cand ati dobandit NINo;
    3. Da, aici poate fi o problema. Ca self-employed aveti obligatia de a pastra evidenta incasarilor si cheltuielilor pentru o perioada de cel putin cinci ani, calculata de la termenul limita de depunere a tax return-ului pentru anul fiscal respectiv;
    4. In mod evident, in cazul in care nu puteti gestiona singur aceste aspecte, este de preferat sa contactati un contabil sau avocat.

    Gasiti mai jos cateva elemente utile despre acest subiect:

    Basic records you must keep
    You must keep records so that you can fill in the return fully and accurately.
    Your basic business records must include:
    • a record of all your sales and takings
    • a record of all your purchases and expenses
    You or your accountant can, if you wish, use these records to create a profit and loss account. It shows the sales income you've received and the expenses you've paid, and what profit/loss you've actually made. The more detailed records you keep, the easier it will be to answer any questions that HMRC have about your tax return.

    Working in the construction industry
    If you work in the construction industry you'll need to keep records of all your income and expenditure - whether you're paid 'gross' or with deductions towards tax. If deductions are made you'll need to keep your payment statements and - where higher rate deductions are made - the verification number. You'll need these for your Self Assessment tax return to reclaim any overpayment of tax.

    Capital allowances
    It's helpful to keep records of purchases and sales of assets that you use in the business, such as tools, computers and fittings, separate from records relating to day to day running costs and sales. This is because you deal with these differently in your tax return and may be able to claim capital allowances for them. Rather than claiming the whole cost at the time you buy, you reclaim the cost over time. You'll need to keep detailed records to support your claim.

    Other records you may need to keep
    All businesses are different and there are many specific types of detailed records that you may need to keep. Some examples of records you may need to keep include:
    • cash book
    • petty cash book
    • sales and purchase ledger
    • wages book
    • invoices and receipts issued and received
    • electronic records of sales or till rolls
    • details of items not rung through the till
    • details of incidental or miscellaneous income - for example rent for accommodation owned by the business
    • hire purchase and leasing details
    • an inventory of stock on hand at the end of your accounting year
    • bank and building society statements, pass books, cheque stubs and paying-in slips which include details of business transactions
    • details of any money taken out of the business for your own or your family's personal use
    • details of any private money brought into or taken from the business
    All this information will be useful for completing your Self Assessment tax return and answering any questions that HMRC may have about it.
    You'll need to keep business records for up to six years - or longer if HMRC starts a check. See the section 'How long should you keep your records' for more on this.

    Records related to both business and personal use
    It's important that you keep your business and personal records separate, so that you can work out exactly what relates to your business.
    Sales or income
    Mistakes are often made when recording sales if:
    • you take stock for personal or family consumption
    • you supply goods or services to someone else in return for goods or services - barter transactions
    Even if you don't record these transactions through a till you still need to keep a record of them. You should note down the goods or services taken or supplied and their normal retail price, and your business profits must be worked out using this value.
    Expenditure or outgoings
    If you use assets for both business and personal purposes, for example you live in a flat above shop premises - you must keep enough records so that you can work out which expenditure relates to business use and which is for private use.
    If you use a vehicle for both business and private purposes, it's usually enough to keep a record of business and private mileage and to split the vehicle running costs in the same proportions.

    How long must you keep your records?
    You must normally keep your business records for five more years after the normal filing deadline of 31 January. This date applies even if you've sent in a paper tax return.
    For example, for a 2011-12 tax return filed on or before 31 January 2013, you must keep your records until 31 January 2018.
    But if HMRC sent you - or you sent back - your tax return very late, you may need to keep your records for longer. You need to keep them until the later of:
    • five years after the normal filing deadline
    • fifteen months after the date you sent your tax return

    If your records are lost or destroyed
    If your business records are lost or destroyed and you can't replace them you must let HMRC know what's happened and you'll have to try to recreate them.
    Once you've gathered replacement information use this to complete your tax return. You must tell HMRC whether any figures are:
    • estimated - you want HMRC to accept these as final figures
    • provisional - you are using these until you can confirm the actual figures (you must tell HMRC when you will be supplying actual figures)
    Use the 'Additional Information' section to say how you've arrived at your figures and why you can't use actual figures.
    If you make adjustments at a later date and you've underpaid tax there may be interest and penalties to pay.

    Using a professional adviser
    If you already have an accountant or other professional adviser, HMRC will write and tell them about the check. They will write and tell you at the same time.
    You can get a professional adviser to help you at any time during the check. You adviser will need your authority to act on your behalf. Use form 64-8 to give your adviser authority to speak to HMRC about your tax affairs.
    Remember that even if you have a professional adviser, you're personally responsible for your own tax affairs. You must make sure all the information your adviser supplies to HMRC is accurate.

    Possible outcomes of a check
    If nothing is wrong
    You'll receive a letter telling you the check has finished. In this case there won't be any changes to your tax return or claim.
    If you've paid too much tax
    HMRC will change your tax return to show the correct figures and you'll get a repayment. In some cases you'll also receive interest on the amount you overpaid.
    If you have tax to pay
    HMRC will tell you how much you have to pay, how it's been worked out and when you have to pay it.
    You may also have to pay interest (if the tax should have been paid earlier) or a penalty.
    When HMRC works out whether you must pay a penalty, they look at things like:
    • if you took reasonable care to pay the right amount of tax
    • how helpful you've been in correcting the error
    • how freely you've provided any missing information
    You may be asked to pay the amount in full direct to HMRC. If so, you'll usually be asked to pay within 30 days. But if you can't pay in full, you may be able to spread the payment by agreeing with HMRC that you can pay the tax back in instalments.

    What to do if you disagree with a decision
    Sometimes you may disagree with an HMRC decision - for example, you may disagree with the amount of penalty charged.
    If you want to challenge the decision, you can appeal to HMRC in writing

    Sursa: http://www.hmrc.gov.uk

    Av.dr. Marian Dragut
    Marian Dragut Law Office
    Tel. 01935.472.686
    Mob: 07895.763.482
    Email: info@dragutlawoffice.com
    Web: http://dragutlawoffice.com
  3. ram_oo7

    ram_oo7 New Member

    Feb 15, 2011
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    am si eu o intrebare legata de self assesment, atunci cand mi-am inchis activitatea de self employed (2010) mi-sa spus ca pot sa fac in continuare self assesment online in fiecare an .motivul pt care am inchis self employed-ul a fost ca am obtinut un job full time si nu mai activam ca self.la fiecare sf de an financiar cand primesc P45 si P60 au zis ca pot sa fac self assesment online sa primesc taxele innapoi (tot ce mi-sa oprit pana in 8 sau 9 mii nu mai tzin exact minte). deci daca ei au zis sa fac acest lucru inseamna ca e legal nu?mai face cineva self assesment online?
    numai bine la toata lumea!

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