 |
 |
|
|
Where is the employer's PAYE reference entered for box 3 (2007 : 1.1)?
How is the 'close company' box 7 (2007 : 1.7) ticked?
Enter details from the P45 or P60.
Exclude details of:
Benefits-in-kind which are entered separately.
Compensation payments as they too are entered separately.
Contributions to an employer's pension scheme. The P60 amount will usually be net of such contributions; in exceptional cases an entry may need to be made for contributions to employer's schemes.
Profit related pay (PRP) provided that this represents less than 20% of pay or £4,000 because it is not taxable.
Include exempt foreign income and then claim a deduction lower down the screen.
Occupation - this is for information purposes only and may be left blank.
Earnings (for example from P45/P60) - enter the gross earnings from employment.
Earnings not on P60: Details - this is for information purposes only and may be left blank.
Tips - enter any income received in the form of tips.
Other amounts - enter the total of any other amounts received.
Accepted to the repayment of teachers loan scheme - this is available from 2003. If ticked the income from the employment will not be included in the calculation of any student loan repayment.
Duties performed - this field is for information as it does not have any effect on the tax computation. Click the magnifying glass to select from:
Wholly in the UK.
Partly in the UK: UK duties.
Partly in the UK: Overseas duties.
Wholly abroad.
It will only be possible to enter a country if one of the last two options is selected.
Country - enter the country only if the duties were performed wholly or partly outside the UK.
Foreign tax paid - enter the total foreign tax paid. If claiming foreign tax credit relief, enter a country and ensure that the amount of foreign tax entered is within the limits for the double taxation agreement. The earnings and foreign tax will be printed on the foreign pages. If no claim is made the foreign tax will be shown on the employment pages.
Claim foreign tax credit relief - enter the total foreign tax paid. If claiming foreign tax credit relief, enter a country and ensure that the amount of foreign tax entered is within the limits for the double taxation agreement. The earnings and foreign tax will be printed on the foreign pages. If no claim is made the foreign tax will be shown on the employment pages.
Foreign earnings deduction claimed - to make a 100% deduction for a qualifying period of work abroad, copy the amount entered in the P60 income (under i A A) to the foreign earnings deduction claimed field.
Seafarers’ earnings deduction - enter the total amount received during the tax year that were from an employment where you worked wholly or partly overseas during the eligible period. HS205(S). Except for Seafarers, Foreign earnings deduction was abolished on 17/3/98.
Name of Ships – HMRC require the names of the ships any Seafarers’ earnings deduction relates to, any entry in this field will be printed in the Additional information box on the additional information supplement (SA101).
Foreign earnings not taxable in the UK - if part of the P60 earnings are not taxable then enter an amount of foreign earnings not taxable - HS211. The residence questionnaire should normally be completed in such cases, for example:
If the client has claimed to be non-resident and non-domiciled in the UK or is getting split year treatment; or
Made a claim last year and are including the income on this year's return; or
Income for a later year has been included on this year's return and a claim has been made; or
Income received abroad could not be brought into the UK because of exchange controls.
Pay received from public revenue - this is for information purposes only and may be left blank.
