Personal tax - Dealings with HMRC


He won't go away. But using the right documents will make your dealing less unpleasant


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Letter
Election for rent-a-room relief alternative basisIf you let a room in your own home, the rent you receive is exempt from income tax if it is less than the rent-a-room limit of £7,500. If the rent exceeds the limit the relief doesn't apply and the tax... Read more
06 Mar 2018
Credits: 1
doc
Checklist
Overpayment relief claim checksheet Where you make a mistake in your individual, company or partnership, tax return and the time limit for correcting this under the self-assessment rules has passed, you can submit an "overpayment claim" to recover an... Read more
19 Jan 2018
Credits: 1
doc
Letter
Request for closure of enquiry letterIf you believe you've given HMRC all the information it has requested, you can ask it to close the enquiry. Your first step is to write a letter asking for the enquiry to be closed or for details of the further inf... Read more
19 Jan 2018
doc
Checklist
Enquiry - capital statement checklistDuring an enquiry HMRC may require a so-called capital statement to be prepared. Preparing an accurate statement is important to settling the enquiry. Use our checklist to help you produce your capital statement.w... Read more
19 Jan 2018
Credits: 1
doc
Letter
Amending a personal tax return letterYou are entitled to amend entries on your personal self-assessment tax return within the "amendment window". Where you completed and submitted your return electronically either using HMRC's or commercial software, yo... Read more
19 Jan 2018
Credits: 1
doc
Letter
Overpayment relief claim Where you discover a mistake in your tax return which resulted in you paying or owing more tax than was properly payable, and it's too late to correct under self-assessment rules, you can make an overpayment relief claim. T... Read more
19 Jan 2018
Credits: 1
doc
Letter
Claim for relief for damaged assetCapital gains tax may be payable on capital sums which derive from assets. For example, compensation payable to you for damage to an asset. However, if you use the amount received to repair or restore the asset, you ... Read more
10 Nov 2017
Credits: 1
doc
Letter
Letter notifying EIS relief clawback eventIf you make a qualifying investment under the enterprise investment scheme (EIS), there are a number of things that can happen during the minimum holding period that lead to relief being reduced or fully with... Read more
25 Oct 2017
Credits: 1
doc
Letter
Remittance basis electionIf you live in the UK, but are not domiciled here, you may benefit from making a claim to be taxed on the remittance basis.Remittance basisA UK resident taxpayer is generally subject to UK tax on their worldwide income. Resid... Read more
12 Oct 2017
Credits: 1
doc
Letter
Option for special method of cost apportionmentIf you sell a piece of land which is part of a larger estate, a little known concession could save you some tax.General ruleThe general rule for any part disposal of an asset is that the amount of the or... Read more
29 Sep 2017
Credits: 1