09.b - tax allowances - taxfax_blick rothenberg_march2012

7/29/2019 09.b - Tax Allowances - TaxFax_Blick Rothenberg_March2012

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TAXFAX2012/2013

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TAXFAX2012/2013 Click to view

Allowances and Reliefs 3

Individuals - Income Tax Rates 4

National Insurance Contributions 4Capital Gains Tax 5

Inheritance Tax 6

Trusts - Income Tax Rates 7

Corporation Tax 7

Capital Allowances 8

VAT 9

Stamp Duty and Stamp Duty Land Tax 10

Benets in Kind 11

Tax Free Mileage Rates 12

Employee Share Incentives 12

Pension Contribution Reliefs 13Tax Saving Investments 13

Individual Savings Accounts 14

Tax Calendar 15

Your Key Contacts 18

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2012/2013 2011/2012

Personal allowance

under 65 8,105 7,47565-74 10,500 9,940

75 and over 10,660 10,090

Married couples/civil partners allowance (relief at 10%)

age 75 and over 7,705 7,295

minimum amount 2,960 2,800

Age allowances reduced by 1/2 of income over 25,400 24,000

(to a minimum equal to the personal allowancefor those under 65)

Income limited for personal allowance 100,000 100,000

(personal allowance reduced by 1/2 of income over limit)

Blind person's allowance 2,100 1,980

Rent-a-room relief - maximum 4,250 4,250

Maximum 'golden handshake' 30,000 30,000

Charitable giving

Gift Donor receives Charity receives

from HMRC

Cash (under Gift Aid) 20/80th higher rate relief 20/80th of cash donation

(40% tax payer)

30/80th higher rate relief

(50% tax payer)

Payroll giving 100% income tax relief nil

Quoted securities/property 100% income tax relief nil

exemption from CGT

ALLOWANCES AND RELIEFS

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INDIVIDUALS - INCOME TAX RATES 2012/2013 (2011/2012)

Dividends* Savings Other

1 - 34,370 10% 20%** 20%

(1 - 35,000) (10%) (20%) (20%)

34,371 - 150,000 32.5% 40% 40%

(35,001 - 150,000) (32.5%) (40%) (40%)

Over 150,000 42.5% 50% 50%

(Over 150,000) (42.5%) (50%) (50%)

* dividends are increased by a non-repayable tax credit of 1/9th. This includes

non UK companies of which taxpayers own less than 10%

** 10% up to 2,710 (2,560). If an individuals taxable non-savings income isabove this limit, the 10% rate does not apply

Dividends are treated as the top slice of total income, savings as the next slice and

other income as the lowest slice

NATIONAL INSURANCE CONTRIBUTIONS (NIC) 2012/2013 (2011/2012)

Class 1 employee 2012/2013 2011/2012Total weekly earnings

up to 146 (139) nil nil

146 to 817 (139 to 817) 12%* 12%*

over 817 (817) on excess 2% 2%

* contracted out rate is 10.6% (10.4%)

Employer

up to 144 (136) nil nil

over 144 (136) 13.8%** 13.8%**

** for money purchase schemes for earnings from 146 to 817 (139 to 817)

contracted out rate (abolished from 6 April 2012) is N/A (12.4%) and for salary

related schemes 10.4% (10.1%)

Class 1A employer 13.8% (13.8%) on taxable benefits

Class 2 self employed 2.65 pw if earning over 5,595 p.a.

(2.50 pw 5,315 p.a.)

Class 3 voluntary 13.25 pw (12.60 pw)Class 4 self employed 9% on profits between 7,605 and 42,475

(9% on profits between 7,225 and 42,475

and further 2% on profits above 42,475

(2% on profits above 42,475)

NIC Class 2 Registration

Within 3 months from self employment start

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CAPITAL GAINS TAX (CGT) 2012/2013 (2011/2012)

Rates 2012/2013 2011/2012

Individuals- Where total income and taxable gains after all

allowable deductions (including personal

allowance)

are below 34,370 (35,000) 18% 18%

are above 34,370 (35,000) 28% 28%

Trusts where settlor/settlor's minor child/

spouse/civil partner retains interest As settlor's gain As settlor's gain

Other trusts and personal representatives 28% 28%

Trusts for the vulnerable

(subject to election) As beneficiary's gain As beneficiary's gain

Married couples/civil partnerships (unless permanently separated)

Transfers between spouses/civil partners - recipient is deemed to acquire the asset

at 31 March 1982 and at the value at that date or, if acquired later, at the date of

and cost of acquisition

Exemptions

Individuals 10,600 10,600

Trusts 5,300 5,300

Exempt assets include main home, cars and chattels worth less than 6,000

Foreign currency transactions post 5 April 2012

Chattels worth more than 6,000: alternative charge on 5/3 excess over 6,000

Entrepreneurs relief

Lifetime limit 10,000,000 10,000,000

Reduction in taxable gain (effective tax rate 10%) 4/9 4/9

Available on material disposals of:

Shares in a trading company (or holding company of a trading group) if an

individual holds at least 5% ordinary share capital and voting rights throughout

period of ownership, and is an officer or employee for at least 12 months

All or part of a trading business the individual carries on alone or in partnership,

for at least 12 months Assets of the individuals or partnerships trading business following cessation

and used for over 12 months

Assets owned by the individual and used by the connected trading partnership

or personal trading company (or group) for over 12 months

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INHERITANCE TAX (IHT)

Death rate 2012/2013 2011/2012

0% individuals 1-325,000 1-325,000

40% individuals over 325,000 over 325,000(from 6 April 2012 36% if a minimum of

10% of the estate is gifted to charity)

On the second death of a married couple/civil partner any unused nil rate band

available on the first death is available to be utilised

The IHT threshold of 325,000 has been frozen until 05/04/15

Lifetime gifts

to an individual are initially not chargeable to tax to trusts established after 22/03/06 are taxable at 1/2 death rates

Death within 7 years of gift - tax at death rates payable, reduced as follows and

credit given for any tax paid on lifetime gift:

Years 0-3 3-4 4-5 5-6 6-7

Reduction in tax 0% 20% 40% 60% 80%

Trusts established after 22/03/06, accumulation and maintenance trusts from 6 April

2008, and all discretionary trusts are subject to a charge of 6% on assets in excess

of nil rate band at each tenth anniversary of creation of the trust and pro rata on exit

at any other time. Certain trusts established on death are not liable to these charges

Main exemptions

Spouse/civil partner - both UK domiciled (or transferor non domiciled) unlimited

Non domiciled spouse/civil partner - UK domiciled transferor 55,000

Annual gifts per donor 3,000

Small gifts per donee not exceeding 250

Marriage/civil partnership gifts by - parent 5,000

- other 'relative' 2,500- other 1,000

Regular gifts out of surplus income unlimited

Charities including EU, Norway and Iceland charities,

and political parties in the UK unlimited

Trusts for the vulnerable unlimited

Business and agricultural relief

Relief for agricultural property and woodland retrospectively extended to the

European Economic Area from 22/04/09 subject to six year time limit for reclaimsof overpaid tax

Interest held for more than 2 years in a business, farm or shares in qualifying

unlisted companies and let farmland held for more than 7 years - 100%

Assets used by qualifying company or business, or controlling holding in listed

company - 50%

Payment date

6 months after death/chargeable transfer, or for lifetime gifts made 06/04 to 30/09,

due 30/04 in the following year

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Dividends Other

Interest in possession trusts and up to 10% 20%

1,000 for discretionary & accumulation andmaintenance trusts

On income for non interest in possession trusts 42.5% 50%

over 1,000

Trusts where settlor or spouse/civil partner retains interest taxed as settlor's income

Trusts for the vulnerable - subject to election taxed as beneficiary's income

TRUSTS - INCOME TAX RATES

Year to 31 March

2013 2012

Full rate* 24% 26%

Intermediate rate (profits 300,000 to 1.5m) 25% 27.5%

Small company rate (profits to 300,000) 20% 20%

* the full rate of UK corporate tax is subsequently due to decrease by 1% each

year until 01/04/14 when it will be 22%

Companies chargeable gains included in profits chargeable to corporation tax

and indexation relief continues to apply

Large companies are entitled to a tax deduction equivalent to 130% of theiractual expenditure on qualifying R&D. Other businesses 200% (increasing to

225% with effect from 01/04/12)

CORPORATION TAX 2012/2013

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CAPITAL ALLOWANCES 2012/2013 (2011/2012)

Plant and machinery - 18% (reducing balance)

If working life of 25 years or more - 8% (reducing balance)

Fixtures integral to buildings - 8% (reducing balance)Annual investment allowance 100% up to 25,000 (100,000) per annum

(excluding cars)

100% for: restoring flats over pre-1980 shops; designated energy saving

plant and machinery; scientific research; plant and machinery in designated

enterprise zones; energy efficient technologies and low emission cars; renovation

of business premises in disadvantaged areas; natural gas; biogas; hydrogen

refuelling equipment and new zero emission goods vehicles

Acquisition of intangibles (goodwill, intellectual property, etc.) allowances in linewith accounting depreciation (min 5% p.a.)

New cars (other than low emission cars); where car is acquired on or after

01/04/09 (for the purpose of corporation tax) and on or after 06/04/09 (for the

purpose of income tax)

- Up to 160g of CO2/km: 20% reducing balance

- Above 160g of CO2/km: 10% reducing balance

For leased cars with CO2 emissions above 160g/km; where the lease is entered

into on or after 01/04/09 or 06/04/09 respectively for corporation tax or incometax; 15% of lease charges are disallowed

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VAT 2012/2013

Standard rate 20%

Reduced rate 5%

VAT thresholdsIf annual turnover less than:

77,000 from 01/04/12 - registration not necessary

75,000 from 01/04/12 - deregistration possible

1,350,000 - eligible to use Cash Accounting scheme

1,350,000 - eligible to use Annual Accounting scheme

150,000 - eligible to use Flat Rate scheme

Car fuel scales (where private fuel provided) from 01/05/12

Bands based on CO2 emissionsVAT inclusive charge for 3 month period between 166 and 583

The full table can be viewed on our website: www.blickrothenberg.com/services/VAT

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STAMP DUTY AND STAMP DUTY LAND TAX 2012/2013

Exempt: All assets other than land and property, shares and interests in

partnerships

Shares and securities: 0% up to 1,000

0.5% above 1,000

Special share arrangements: 1.5%

Rate Residential Non-residential

0% Up to 125,000 Up to 150,000

1% 125,001 to 250,000 150,001 to 250,000

3% 250,001 to 500,000 250,001 to 500,000

4% 500,001 to 1,000,000 Over 500,000

5% 1,000,001 to 2,000,000 N/A

7% Over 2,000,000 N/A

Band rates have previously differed for residential land and property within

disadvantaged areas

A 15% rate applies when a residential property costing more than 2,000,000 isacquired by certain non-natural persons

From 01/10/07 to 30/09/12 no charge on zero rated carbon emission homes up to

500,000. Above 500,000 the charge will be reduced by 15,000

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General rule

Amount assessable is cost (including VAT) to employer

Exemptions Employee relocation expenses up to 8,000

Incidental expenses of business trips per night up to 5 in the UK / 10 outside

the UK

Staff parties not exceeding 150 per employee p.a.

One mobile phone per employee

Benefit of occupying overseas holiday home owned by single purpose company

Loans

Less than 5,001: no benefit Over 5,000: taxable on deemed interest at 'official rate'

Special rules apply for some foreign currency loans

Living accommodation

Greater of rateable value or rent and, if after 22/04/09, premium for lease of 10

years or less paid by employer

For accommodation where cost to employer was over 75,000, rateable value

plus 'official rate' on excess of cost to employer over 75,000

'Official rate' 4% from 06/04/10

Private use of company car: scale benefits*

Benefit based on 15% to 35% of list price, dependent on CO2emissions

Supplement of 3% for most diesel cars, subject to a maximum charge of 35%

Electric cars 0% charge from 06/04/10 for 5 years

No adjustment for business mileage or additional cars

Cars without an approved figure of CO2emissions will be taxed according to their

engine size Special rules apply to LPG and dual fuel cars, cars over 15 years old at

the end of the tax year and to the value of accessories

Car fuel benefit

The fuel benefit is a percentage of 20,000 (18,800). The percentage is the same

as used for the company car benefit

Private use of company vans

Vans available for private use: taxable benefit = 3,000 (3,000). Further charge of

550 (550) for private use of fuel*The full table can be viewed on our website:

www.blickrothenberg.com/services/Personal-Tax

BENEFITS IN KIND 2012/2013 (2011/2012)

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TAX FREE MILEAGE RATES 2012/2013 (2011/2012)

Employee's own car Rate per mile

Annual business mileage up to 10,000 miles 45p

(45p 2011/2012)Each additional mile over 10,000 miles 25p

EMPLOYEE SHARE INCENTIVES 2012/13 (2011/12)

Share incentive plan - up to 3,000 of free shares p.a. plus further 2 shares for

each share bought by employee (maximum free shares 6,000 p.a.). Open to allemployees on similar terms. No tax or NI charges on grant or exercise if retained in

plan 5 years. Increase in value after withdrawal from plan charged to CGT

Enterprise management incentives - currently 120,000 since 6 April 2008

(previously 100,000) of share options offered per employee, to be increased to

250,000. Currently the maximum is 3m per company. No tax or NI on grant or

exercise unless granted at undervalue. Increase in value on disposal chargeable to

CGT

Consultation has been announced prior to the introduction in Finance Bill 2013 for

shares acquired via EMI options to benefit from Entrepreneurs Relief

Other approved share incentive schemes also exist

Unapproved share option schemes - no limit, full discretion over qualifying

employees. No tax or NI on grant of options lasting 10 years or less. Income tax

charge on value when exercised plus (in certain circumstances) NI charge on exercise

of options

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Maximum contributions 100% of earnings subject to a limit of 50,000 (50,000)

when aggregated with employer pension contributions

To the extent that less than 50,000 was paid in 2009/10, 2010/11 and/or 2011/12

the unused allowance from these 3 years can be carried forward and used in

2012/13

Up to 3,600 p.a. gross can be paid into pensions irrespective of earnings to age

75

Subject to any registration of protected pension funds, aggregate retirement

benefits in excess of the Lifetime Allowance of 1.5 million (1.8 million) may be

subject to the Lifetime Allowance Charge of 55% of the surplus benefit

PENSION CONTRIBUTION RELIEFS 2012/2013 (2011/2012)

Subscriptions for shares in qualifying Enterprise Investment Schemes (EIS)

companies and Venture Capital Trust (VCT) companies:

Income tax relief: investment up to 1,000,000 (500,000) in shares in EIS com-

panies qualify for income tax relief at 30% (30%) if qualifying criteria met for 3

years. The investment can be carried back to give relief in the prior year

Income tax relief on investment of up to 200,000 on VCT companies qualify for

income tax relief at 30% if qualifying criteria met for 5 years

Capital gains exemption: gains on disposals of EIS, VCT and SEIS (see below)

shares are exempt from tax if qualifying criteria met for 3 years

CGT deferral: gains on other assets may be deferred (and reinstated on the

subsequent disposal of the EIS/VCT shares) if reinvested into qualifying EIS

companies or, if before 06/04/2004, a maximum of 100,000 p.a. into VCT

shares

Seed Enterprise Investment Scheme (SEIS): introduced from 6 April 2012 up to100,000 can be invested in to qualifying companies and obtain 50% tax relief

provided the investor has less than 30% stake in the company. Gains realised on

the disposals of assets in 2012/13 which are invested through SEIS in the same

year will be exempt from CGT

TAX SAVING INVESTMENTS 2012/2013 (2011/2012)

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For individuals aged 18 or over

With effect from 06/04/2012 the annual ISA allowance is increased to 11,280

(10,680). Up to 5,640 (5,340) of the allowance can be saved in cash with oneISA provider. The remainder of 5,640 (5,340) can be invested in stocks and

shares with either the same or a different ISA provider

Individuals aged 16/17 (Junior ISA also available)

Cash ISA only; maximum investment 5,640 (5,340)

Junior ISAs are now available for children who are under 18, who live in the UK, and

are not entitled to a Child Trust Fund. The annual amount that can be paid into a

Junior ISA each tax year is 3,600. Your child can have both a cash and a stocksand shares Junior ISA, but the maximum amount invested each tax year is 3,600

(eg 1,000 into a cash Junior ISA and 2,600 into a stocks and shares Junior ISA)

INDIVIDUAL SAVINGS ACCOUNTS (ISAs) 2012/2013 (2011/2012)

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TAX CALENDAR 2012/2013

June 2012

July 2012

Tuesday 19th

PAYE/NIC due for month to 5/06/2012Saturday 30th

VAT reclaim deadline for submission of all claims to European VAT authorities

Friday 6th

Deadline for forms P11D and P9D to be submitted to HM Revenue & Customs

(HMRC) and copies to be issued to employees concerned

Friday 6th

Deadline for employers to report share incentives (Form 42)Saturday14th

Payment of any tax due in respect of CT61 for quarter to 30 June 2012. Company

CT61 return for the quarter to 30 June due

Thursday19th

PAYE/NIC due for month to 5/07/2012

Also, Class 1A NIC due in respect of the year 2011/2012

May 2012

Tuesday 1st

10 daily penalties start for late submission of 2010/11 tax returns for up to 90 days

Wednesday 2nd

Deadline for submitting P46 (car) for employees who had relevant car changes during

the quarter to 5 April 2012

Saturday 19th

Deadline for employers year end PAYE returns (P35, P14, P60) to be submitted

Saturday 19th

PAYE/NIC due for month 5/05/2012

Thursday 31st

Deadline for copies of forms P60 to be issued to employees

April 2012

Thursday 5th

End of 2011/2012 tax year

Friday 6th

Beginning of 2012/13 tax year

Saturday 14th

Payment of any tax due in respect of CT61 for quarter to 31 March 2012. Company

CT61 return for the quarter to 31 March due

Thursday 19th

PAYE/NIC due for month to 5/04/2012 (interest will run on any unpaid PAYE/NIC for

the tax year 2011/2012)

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September 2012

August 2012

Wednesday 1st


the quarter to 5 July 2012

Sunday19th


Wednesday 19th


October 2012

Friday 5th

Deadline for notifying HMRC of new sources of taxable income or gains if no tax

return has been issued

Sunday 14th

Payment of any tax due in respect of CT61 for quarter to 30 September 2012

Company CT61 return for the quarter to 30 September due

Friday 19th


Wednesday 31st

Deadline for submitting your 2011/2012 Self Assessment return by post and if you

require HMRC to compute your tax liability and/or if tax underpaid is to be collected

by adjustment to your PAYE code (for underpayments up to 3,000 only)

November 2012

Thursday 1stDeadline for submitting P46 (car) for employees who had relevant car changes during

the quarter to 5 October 2012

Monday 19th


Friday 30th

Deadline for submission of all relevant documentation to BRAL VAT (non EU traders)

December 2012

Wednesday 19th


July 2012

Tuesday 31st

Second payment on account of Income Tax for 2011/2012 tax year dueSecond 5% penalty surcharge on any 2010/2011 outstanding tax due on 31 January

2012 still remaining unpaid

Second 100 penalty if 2010/2011 tax return due on 31 January 2012 still

outstanding

Tuesday 31st

Class 2 National Insurance payment date where not paid by direct debit

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BLICK ROTHENBERG COMPANIES

o u t s o u r c e d b u s i n e s s s o l u t i o n s

Outsourced accounting for UK owner

managed businesses and overseas

companies setting up in the UK

www.bral.com

Centralised accounting and

administrative support for businesses

across international operations

www.fluencysolutions.com

February 2013

Saturday 2nd


the quarter to 5 January 2013

Tuesday 19th


Thursday 28th5% penalty surcharge on any 2011/2012 outstanding tax due on 31 January 2013

still remaining unpaid

March 2013

Tuesday 19th

PAYE/NIC due for the month to 5/03/2013

To be conrmed

Budget day

April 2013

Friday 5th

End of 2012/2013 tax year

Saturday 6th

Beginning of 2013/2014 tax year

Monday 14th

Payment of any tax due in respect of CT61 for the quarter to 31 December 2012Saturday 19th

PAYE/NIC due for the month to 5/01/2013

Thursday 31st

Deadline for submitting 2011/2012 Self Assessment return on line

(100 penalty if your return is late)

Thursday 31st

Balance of 2011/2012 Income Tax and Capital Gains Tax due, plus rst payment on

account for 2012/2013 tax year (interest will run on any payment due and not paid)

Class 2 National Insurance payment date where not paid by direct debit

January 2013

TAX CALENDAR 2012/13

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This TaxFax has been prepared for clients and contacts of Blick Rothenberg. We take every care

to ensure the information given is correct, but it should not be taken as sufficient for making

decisions. For specific advice, please contact us. Blick Rothenberg is authorised and regulated by

Angela Beech

Partner

020 7544 8991angela.beech

@blickrothenberg.com

Mark Abbs

Partner

020 7544 8744

mark.abbs


Tim Shaw

Partner

020 7544 8983

tim.shaw


Leo Joyce

Director - Trust

020 7544 8863

leo.joyce


Nilesh Shah

Partner

020 7544 8866

nilesh.shah


Toby RylandPartner

020 7544 8815

toby.ryland


Frank Nash

Partner

020 7544 8930

frank.nash


Mike ScoltockPartner

020 7544 8855

mike.scoltock


David Rothenberg

Consultant

020 7544 8844

david.rothenberg


Alan Pearce

VAT Partner

020 7544 8884

alan.pearce


Your key contacts
mailto:angela.beech%40blickrothenberg.com?subject=mailto:angela.beech%40blickrothenberg.com?subject=mailto:mark.abbs%40blickrothenberg.com?subject=mailto:mark.abbs%40blickrothenberg.com?subject=mailto:tim.shaw%40blickrothenberg.com?subject=mailto:tim.shaw%40blickrothenberg.com?subject=mailto:leo.joyce%40blickrothenberg.com?subject=mailto:leo.joyce%40blickrothenberg.com?subject=mailto:nilesh.shah%40blickrothenberg.com?subject=mailto:nilesh.shah%40blickrothenberg.com?subject=mailto:toby.ryland%40blickrothenberg.com?subject=mailto:toby.ryland%40blickrothenberg.com?subject=mailto:frank.nash%40blickrothenberg.com?subject=mailto:frank.nash%40blickrothenberg.com?subject=mailto:mike.scoltock%40blickrothenberg.com?subject=mailto:mike.scoltock%40blickrothenberg.com?subject=mailto:david.rothenberg%40blickrothenberg.com?subject=mailto:david.rothenberg%40blickrothenberg.com?subject=mailto:alan.pearce%40blickrothenberg.com?subject=mailto:alan.pearce%40blickrothenberg.com?subject=mailto:mark.abbs%40blickrothenberg.com?subject=mailto:alan.pearce%40blickrothenberg.com?subject=mailto:alan.pearce%40blickrothenberg.com?subject=mailto:alan.pearce%40blickrothenberg.com?subject=mailto:david.rothenberg%40blickrothenberg.com?subject=mailto:david.rothenberg%40blickrothenberg.com?subject=mailto:david.rothenberg%40blickrothenberg.com?subject=mailto:mike.scoltock%40blickrothenberg.com?subject=mailto:mike.scoltock%40blickrothenberg.com?subject=mailto:mike.scoltock%40blickrothenberg.com?subject=mailto:frank.nash%40blickrothenberg.com?subject=mailto:frank.nash%40blickrothenberg.com?subject=mailto:frank.nash%40blickrothenberg.com?subject=mailto:toby.ryland%40blickrothenberg.com?subject=mailto:toby.ryland%40blickrothenberg.com?subject=mailto:toby.ryland%40blickrothenberg.com?subject=mailto:nilesh.shah%40blickrothenberg.com?subject=mailto:nilesh.shah%40blickrothenberg.com?subject=mailto:nilesh.shah%40blickrothenberg.com?subject=mailto:leo.joyce%40blickrothenberg.com?subject=mailto:leo.joyce%40blickrothenberg.com?subject=mailto:leo.joyce%40blickrothenberg.com?subject=mailto:tim.shaw%40blickrothenberg.com?subject=mailto:tim.shaw%40blickrothenberg.com?subject=mailto:tim.shaw%40blickrothenberg.com?subject=mailto:mark.abbs%40blickrothenberg.com?subject=mailto:mark.abbs%40blickrothenberg.com?subject=mailto:mark.abbs%40blickrothenberg.com?subject=mailto:angela.beech%40blickrothenberg.com?subject=mailto:angela.beech%40blickrothenberg.com?subject=mailto:angela.beech%40blickrothenberg.com?subject=

09.b - tax allowances - taxfax_blick rothenberg_march2012

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