tax year 6 april 2008 to 5 april 2009 - cch · pdf filetax year 6 april 2008 to 5 april 2009...
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SA100 2009 Tax Return: Page TR 1 HMRC 12/08 net
Tax Return 2009Tax year 6 April 2008 to 5 April 2009
Your Tax ReturnThis Notice requires you, by law, to make a return of yourtaxable income and capital gains, and any documentsrequested, for the year from 6 April 2008 to 5 April 2009.
DeadlinesWe must receive your Tax Return by either:• 31 October 2009 – if you are going to send us a paper
Return, or• 31 January 2010 – if you are going to file online.
Please note the new filing date for paper Returns.
You will be charged a £100 penalty if your Tax Return isreceived after the appropriate deadline. If you pay late you willbe charged interest and possibly a surcharge.
To file online, go to www.hmrc.gov.uk and under do it onlineselect Self Assessment.
How to fill in this formThis form is designed to be read by machine – please followthe rules below so that the Tax Return is read correctly.
• Enter your figures in whole pounds – ignore the pence.Round down income and round up expenses and tax paid – it is to your benefit.
• If a box does not apply, please leave it blank – do not strikethrough empty boxes or write anything else.
Cross out any mistakesand write the correctinformation below
Please round up tax paid: £4,700.21 would be £4701
Use black ink and capital letters
State Pension lump sum
Tax taken off box 8
Pensions (other than State Pension), retirement 10
£ 0 0•
9
£ 0 0•
8
2 4 3 5 0
4 9
4 7 0 1
Name of bank or building society4
A N Y B A N K
Starting your Tax ReturnBefore you start to fill it in, look through your Tax Return to make sure there is a section for all your income and claims – youmay need some separate supplementary pages (see page TR 2 and pages TRG 2 to 6 of the Tax Return guide). If you need helpplease use the guide, phone the number above or 0845 9000 444, or go to www.hmrc.gov.uk
Your personal details
Your date of birth – it helps get your tax right DD MM YYYY
Your name and address – if it is different from what is on
the front of this form. Please write the correct details
underneath the wrong ones, and put ‘X’ in the box
Your contact phone number
Your National Insurance number – leave blank if the correct
number is shown above as your ‘Tax Reference'4
3
2
1
Tax Return: Page TR 2
What makes up your Tax ReturnTo make a complete return of your taxable income and gains for the year to 5 April 2009 you may need to complete someseparate supplementary pages. Answer the following questions by putting 'X' in the 'Yes' or 'No' box.
Student Loan repaymentsPlease read page TRG 6 of the guide before completing boxes 1 and 2
EmploymentIf you were an employee, director, office holder or agencyworker in the year to 5 April 2009, do you need tocomplete Employment pages? Please read pagesTRG 2 and TRG 3 of the guide before answering.
Fill in a separate Employment page for each employment,directorship etc, for which you need to complete anEmployment page and say how many pages youare completing.
Yes No Number
Self-employmentDid you work for yourself (on your ‘own account' or in self-employment) in the year to 5 April 2009? (Answer ‘Yes' if you were a ‘Name' at Lloyd’s.) Fill in a separate Self-employment page for each business and say how manypages you are completing.
Yes No Number
PartnershipWere you in partnership? Fill in a separate Partnership pagefor each partnership you were a partner in and say howmany pages you are completing.
Yes No Number
UK propertyDid you receive any income from UK property (includingrents and other income from land you own or lease out)?
Yes No
ForeignIf you:• received any foreign income, or income gains; • have, or could have, received (in the widest sense)
income, or a capital payment or benefit from aperson abroad as a result of any transfer of assets;
• want to claim relief for foreign tax paid;please read the notes on pages TRG 3 and 4 to decide ifyou have to fill in the Foreign page.
Do you need to complete the Foreign page?
Yes No
Trusts etc.Did you receive, or do we consider you to have received, income from a trust, settlement or a deceasedperson’s estate?
Yes No
Capital gains summaryIf you disposed of any chargeable assets (including, forexample, stocks, shares, units in a unit trust, land andproperty, goodwill in a business), or had any chargeablegains, or you wish to claim an allowable loss or make anyother claim or election, read pages TRG 5 of the guide todecide if you have to fill in the Capital gains summary page.
Do you need to complete the Capital gains summary page?
Yes No
Residence, remittance basis etcWere you, for all or part of the year to 5 April 2009, one ormore of the following – not resident, not ordinarily residentor not domiciled in the UK and claiming the remittancebasis; or dual resident in the UK and another country?
Yes No
Supplementary pagesIf you answered ‘Yes' to any of Questions 1 to 8, pleasecheck to see if, within this return, there is a page dealingwith that kind of income etc. If there is not, you will needseparate supplementary pages. Do you need to get andcomplete extra loose supplementary pages?
Yes No
If ‘Yes', you can go to www.hmrc.gov.uk to download them,or ring 0845 9000 404 and ask us for the relevant page.
Some less common kinds of income and tax reliefs (not
covered by Questions 1 to 8), and details of tax avoidance
schemes, should be returned on the Additional informationpages enclosed in the Tax Return pack. Do you need to
complete the Additional information pages?
Yes No
9
8
7
6
5
4
3
2
1
If you have received notification from the Student LoansCompany that repayment of an Income Contingent StudentLoan began before 6 April 2009, put ‘X' in the box
If your employer has deducted Student Loan repaymentsenter the amount deducted
£ 0 0•
21
Tax Return: Page TR 3
Income
UK interest etc and dividends
UK pensions, annuities and other State benefits received
State Pension – the amount due for the year (not the
weekly amount)
State Pension lump sum
Tax taken off box 8
Pensions (other than State Pension), retirement annuitiesand taxable triviality payments – give details of the payers,
amounts paid and tax deducted in box 19 on page TR 6
Tax taken off box 10
Taxable Incapacity Benefit – the total amount before tax
was taken off
Tax taken off box 12
Total of any other taxable State Pensions and benefits
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
Other UK income not included on supplementary pages
Other taxable income – before expenses and tax
taken off
Total amount of allowable expenses – read page TRG 13 of
the guide
Any tax taken off box 15
Benefit from pre-owned assets – read page TRG 14 of the guide
Description of boxes 15 and 18 income – if there is not
enough space here please give details in the 'Any other
information' box on page TR 6
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,life insurance gains and certain other kinds of income go on the Additional information pages in the Tax Return pack.
UK bank, building society, unit trust, etc interest/amount which has been taxed already – the net amount after tax
Untaxed UK interest etc (amounts that have not beentaxed at all) – the total amount
Dividends from UK companies – do not include the
tax credit. Property Income Dividends (PIDs) go in
box 15 below
Dividends from authorised unit trusts and open-endedinvestment companies - do not include the tax credit.
PIDs go in box 15 below
Foreign dividends (up to £300) – the amount in sterling
after foreign tax was taken off. Do not include this
amount in the Foreign pages
Tax taken off foreign dividends (the sterling equivalent)
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Tax Return: Page TR 4
Married couple’s allowance (if you or your spouse or civil partner were born before 6 April 1935) and other less commonreliefs are on the Additional information pages, enclosed in the Tax Return pack.
Tax reliefs
Payments to registered pension schemes where basic ratetax relief will be claimed by your pension provider (called‘relief at source’). Enter the payments and basic rate tax
Payments to a retirement annuity contract where basic ratetax relief will not be claimed by your provider
Payments to your employer's scheme which were notdeducted from your pay before tax
Payments to an overseas pension scheme which is not UK-registered which are eligible for tax relief and were notdeducted from your pay before tax
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Charitable giving
Gift Aid payments made in the year to 5 April 2009
Total of any 'one-off' payments in box 5
Gift Aid payments made in the year to 5 April 2009 buttreated as if made in the year to 5 April 2008 – read
page TRG 17 of the guide
Gift Aid payments made after 5 April 2009 but to betreated as if made in the year to 5 April 2009 – read
page TRG 18 of the guide
Value of any shares or securities gifted to charity
Value of any land and buildings gifted to charity
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
Blind person's allowance
If you are registered blind on a local authority or otherregister, put 'X' in the box
Enter the name of the local authority or other register
If you want your spouse's, or civil partner's, surplusallowance, put 'X' in the box
If you want your spouse, or civil partner, to have yoursurplus allowance, put 'X' in the box
14
13
12
11
If you provided your services through a service company (a company which provides your personal services to third parties), enterthe total of the dividends (including the tax credit) and salary (before tax was taken off) you withdrew from the company in thetax year - read page 19 of the guide
£ 0 0•
1
Service companies
Paying into registered pension schemes and overseas pension schemesDo not include payments you make to your employer's pension scheme which are deducted from your pay before tax orpayments made by your employer. Boxes to return pension savings tax charges and taxable lump sums from overseas pensionsschemes are on the Additional information pages.
Tax Return: Page TR 5
Tax refunded or set-off
If you have had any 2008–09 Income Tax refunded or set-off by us or Jobcentre Plus, enter the amount
£ 0 0•
1
If you have not paid enough taxUse the payslip at the foot of your next statement (or reminder) from us to pay any tax due.
If you owe tax for 2008–09 and have a PAYE tax code, wewill try to collect the tax due (if less than £2,000) throughyour tax code for 2010–11, unless you put ‘X’ in the box
If you are likely to owe tax for 2009–10 on income otherthan employed earnings or pensions, and you do not want usto use your 2009–10 PAYE tax code to collect that tax duringthe year, put ‘X’ in the box – read page TRG 20 of the guide
32
Name of bank or building society
Name of account holder (or nominee)
Branch sort code
Account number
Building society reference number
If you do not have a bank or building society account, or if you want a cheque to be sent to you or to yournominee, put ‘X' in the box
If you have entered a nominee's name in box 5, put ‘X' in the box
If your nominee is your tax adviser, put ‘X' in the box
Nominee's address
and postcode
To authorise your nominee to receive any repayment, you must sign in the box. A photocopy of your signaturewill not do
14
13
12
11
10
9
8
7
— —
6
5
4
If you have paid too much taxWe will repay direct to your bank or building society account – this is the safest and quickest method. Tell us where you would likeany repayment to be made by filling in boxes 4 to 13.
If you would like us to send some, or all, of your repayment to charity please use the Giving your tax repayment to charity form inyour Tax Return pack.
Finishing your Tax ReturnCalculating your tax – if we receive your Tax Return by 31 October 2009, or if you file online, we will do the calculation foryou and tell you how much you have to pay (or what your repayment will be) before 31 January 2010.
But if you want to calculate your tax ask us for the Tax calculation summary pages and notes. The notes will help you workout any tax due or repayable, and if payments on account are necessary.
Tax Return: Page TR 6
Any other information
Please give any other information in this space19
Your tax adviser, if you have one
Your tax adviser’s name
Their phone number
The first line of their address and the postcode
The reference your adviser uses for you18
17
16
15
Signing your form and sending it back
If this Tax Return contains provisional or estimated figures, put ‘X' in the box
If you are enclosing separate supplementary pages, put ‘X' in the box
2120
If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form.
The information I have given on this Tax Return and any supplementary pages is correct and complete to the best of myknowledge and belief
Date DD MM YYYY
Signature
22
If you have signed on behalf of someone else, enter thecapacity. For example, executor, receiver
Enter the name of the person you have signed for
If you filled in boxes 23 and 24 enter your name
and your address26
25
24
23
Finally, please send us your completed form in the envelope provided.
SA100 Charity 2009 Page 1 HMRC 12/08 net
If we owe you tax, you can give yourrepayment to a charity of your choicesimply by filling in the short formoverleaf. It’s an easy way to make adonation – and you can use Gift Aid toincrease the value of your gift.
It’s done through a scheme called SA Donate and thousands of charities,large and small, are taking part. Theyeach have a special Charity Code andyou’ll need this to complete the form.
Go to www.hmrc.gov.uk/charities/charities-search.htm
or phone us for your charity’s code.
Once you’ve got the code, all you have to do is fill in the
form and send it back to us with your Tax Return. We’ll
do the rest for you.
You can give all, or just part, of your repayment. You
don’t need to work out your tax bill to fill in the form –
if you don’t know how much we owe you, you can either
tell us to send the full amount, or just tell us
the maximum amount you’d wish to
donate. We can never send more than
your total repayment. Please read
page TRG 21 of the Tax Return guide
before completing this form.
You can use Gift Aid to let your
charity claim back the tax you’ve
already paid on your gift. Gift Aid
increases the value of your gift by 25% –
at no cost to you. You must pay enough
Income or Capital Gains Tax this tax year
to cover the tax your charity will claim back
from us.
To find out more about SA Donate and Gift Aid
go to www.hmrc.gov.uk/charities/faq.htm
Would you liketo give your taxrepayment tocharity?
Giving your tax repayment to charity Tax year 6 April 2008 to 5 April 2009
Your name
Your unique taxpayer reference (UTR) – from page TR 1 of
your Tax Return
If you would like all of your repayment to go to a charity,put 'X' in the box
If you only want some of your repayment to go to charity,enter the maximum amount we can send
Please enter the charity code – you can get this from
www.hmrc.gov.uk/charities/charities-search.htmor phone us
If you want Gift Aid to apply to the payment, put ‘X’ in the box. The charity will receive basic rate Income Tax onyour gift
If we can provide the charity with your name and address, when we notify them of your donation, put 'X' in the box
7
6
G
5
£ 0 0•
4
3
2
1
Declaration
Please sign and date this declaration.
I confirm that I will pay at least as much Income or Capital Gains Tax for 2009–10 as the tax to be repaid to my nominated charity.
Date DD MM YYYY
Signature
SA100 Charity 2009 Page 2 HMRC 12/08 net
SA101 2009 Tax Return: Additional information: Page Ai 1 HMRC 12/08 net
Additional informationTax year 6 April 2008 to 5 April 2009
These pages:• are for less common types of income, deductions and tax reliefs, and for other information• if completed, are to be sent back with your Tax Return (but we do not want these pages back if you have made no entries on
them, please).
If you think you need to complete them, go to www.hmrc.gov.uk or ring 0845 9000 404 and ask us for the Additionalinformation notes.
Other UK income
Interest from gilt-edged and other UK securities, deeply discounted securitiesand accrued income profits
Gilt etc. interest after tax taken off
Tax taken off
Gross amount before tax
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Life insurance gains
UK life insurance policy etc. gains on which tax was treated as paid – the amount of the gain
Number of years the policy has been held or since the last gain – whichever is less
UK life insurance policy etc. gains where no tax was treated as paid – the amount of the gain
Number of years the policy has been held or since the last gain – whichever is less
UK life insurance policy etc. gains from voided ISAs
Number of years the policy was held
Tax taken off box 8
Deficiency relief
£ 0 0•
11
£ 0 0•
10
9
£ 0 0•
8
7
£ 0 0•
6
5
£ 0 0•
4
Stock dividends, non-qualifying distributions and loans written off
Stock dividends – the appropriate amount in cash/cashequivalent of the share capital – without any tax
Non-qualifying distributions and close company loanswritten off or released
£ 0 0•
13
£ 0 0•
12
Business receipts taxed as income of an earlier year
The amount of post-cessation or other business receipts Tax year income to be taxed, for example 2007–08 YYYY YY
—
15
£ 0 0•
14
Tax Return: Additional information: Page Ai 2
Share schemes and employment lump sums, compensation and deductions
Share schemes – the taxable amount – excluding amounts
included on your P60 or P45
Tax taken off box 1
Taxable lump sums – excluding redundancy andcompensation for loss of your job – see notes starting on
page AiN 28 and Working Sheet 22
Lump sums or benefits received from an Employer Financed Retirement Benefits Schemeexcluding pensions
Redundancy and other lump sums and compensation payments
Tax taken off boxes 3 to 5
If you have left box 6 blank because the tax is included in box 2 on the Employment page, put 'X' in the box
Exemptions for amounts entered in box 4
Compensation and lump sum £30,000 exemption – see
page AiN 28 of the notes
Disability and foreign service deduction
Seafarers' Earnings Deduction – the total amount (and give
the names of the ships in the ‘Additional information’ box
on page Ai 4)
Foreign earnings not taxable in the UK
Foreign tax for which tax credit relief not claimed
Exempt employers’ contributions to an overseas pension scheme
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Other tax reliefs
Subscriptions for Venture Capital Trust shares – the amount
on which relief is claimed
Subscriptions for shares under the Enterprise InvestmentScheme – the amount on which relief is claimed (and
provide more information on page Ai 4)
Community Investment Tax Relief – the amount on
which relief is claimed
Annuities and annual payments made
Qualifying loan interest payable in the year
Post-cessation expenses and certain other losses
Maintenance payments (max £2,540) – only if you or your
former spouse or civil partner were born before 6 April 1935
Payments to a trade union etc. for death benefits– half the amount paid (max £100)
Relief claimed for employer's compulsory widow's,widower's or orphan's benefit scheme – (max £20)
Relief claimed on a qualifying distribution on theredemption of bonus shares or securities
£ 0 0•
10
00•£
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Tax Return: Additional information: Page Ai 3
Other information
Income Tax losses
Other income losses
Earlier years' losses – which can be set against certain
other income in 2008–09
Total unused losses carried forward
Trading losses
Relief now for 2009–10 trading, or certain capital, losses
Tax year for which you are claiming relief in box 3,for example 2007–08 YYYY YY
—
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
If you are the husband (marriages up to 5 December 2005), or the spouse or civil partner, with the higher income (marriagesand civil partnerships on or after 5 December 2005) you should complete box 1 and, where appropriate, boxes 2 to 5 and box 9. If you want to claim or transfer surplus allowances complete box 10 or box 11 as well.
If you are the wife (marriages up to 5 December 2005), or the spouse or civil partner, with the lower income (marriages and civilpartnerships on or after 5 December 2005) please read the notes on page AiN 36. These notes will help you fill in boxes 6 to 11.
Your spouse’s or civil partner's full name
Their date of birth if older than you (and at least one of you was born before 6 April 1935) DD MM YYYY
If you have already agreed that half the minimumallowance is to go to your spouse or civil partner, put 'X' in the box
If you have already agreed that all of the minimumallowance is to go to your spouse or civil partner, put 'X' in the box
If, in the year to 5 April 2009, you lived with any previousspouse or civil partner, enter their date of birth
If you have already agreed that half of the minimumallowance is to be given to you, put 'X' in the box
If you have already agreed that all of the minimumallowance is to be given to you, put 'X' in the box
Your spouse’s or civil partner's full name
If you were married or formed a civil partnership after 5 April 2008, enter the date of marriage or civil partnership DD MM YYYY
If you want to have your spouse’s or civil partner's surplusallowance, put 'X' in the box
If you want your spouse or civil partner to have yoursurplus allowance, put 'X' in the box
11
10
9
8
7
6
5
4
3
2
1
If you, or your spouse or civil partner, were born before 6 April 1935, complete the relevant boxes
Age related married couple's allowance
Please give any additional information in this space17
Tax Return: Additional information: Page Ai 4
Pension savings tax charges and taxable lump sums from overseas pension schemes
Value of pension benefits in excess of your AvailableLifetime Allowance, taken by you as a lump sum
Value of pension benefits in excess of your AvailableLifetime Allowance, not taken as a lump sum
Lifetime Allowance tax paid by your pension scheme
Amount saved towards your pension, in the period coveredby this Tax Return, in excess of the Annual Allowance
Amount of unauthorised payment from a pension scheme,not subject to Surcharge
Amount of unauthorised payment from a pension scheme,subject to Surcharge
Foreign tax paid on an unauthorised payment (in £ sterling)
Taxable short service refund of contributions (overseaspension schemes only)
Taxable lump sum death benefit payment (overseaspension schemes only)
Foreign tax paid (in £ sterling) on boxes 12 and 13
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
Personal details
Your name Your unique taxpayer reference (UTR)1918
Additional information
The scheme reference number The tax year in which the expected advantage arises, for example 2007–08, YYYY YY
—
—
1615
Tax avoidance schemes
SA102 2009 Tax Return: Employment: Page E 1 HMRC 12/08 net
EmploymentTax year 6 April 2008 to 5 April 2009
Pay from this employment – the total from your P45 or P60– before tax was taken off
UK tax taken off pay in box 1
Tips and other payments not on your P60 – read page EN 3
of the notes
PAYE tax reference of your employer (on your P45/P60)
Your employer's name
If you were a company director, put 'X' in the box
And, if the company was a close company, put 'X' in the box – read page EN 3 of the notes
If you are a part-time teacher in England and Wales and are on the Repayment of Teachers' Loans Scheme for thisemployment, put 'X' in the box
8
7
6
5
/4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Your name Your unique taxpayer reference (UTR)
Complete an Employment page for each employment or directorship
Benefits from your employment – use your form P11D (or equivalent information)
Company cars and vans – the total 'cash
equivalent' amount
Fuel for company cars and vans – the total 'cash
equivalent' amount
Private medical and dental insurance – the total
'cash equivalent' amount
Vouchers, credit cards and excess mileage allowance
Goods and other assets provided by your employer – the total value or amount
Accommodation provided by your employer – the total
value or amount
Other benefits (including interest-free and low interestloans) – the total 'cash equivalent' amount
Expenses payments received and balancing charges
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
Employment expenses
Business travel and subsistence expenses
Fixed deductions for expenses
Professional fees and subscriptions
Other expenses and capital allowances
£ 0 0•
20
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
SA102 2009 Tax Return: Employment: Page E 2
Second employment
Pay from this employment – the total from your P45 or P60– before tax was taken off
Tax taken off pay in box 1
Tips and other payments not on your P60 – read page EN 3
of the notes
PAYE tax reference of your employer (on your P45/P60)
Your employer's name
If you were a company director, put 'X' in the box
And, if the company was a close company, put 'X' in the box – read page EN 3 of the notes
If you are a part-time teacher in England and Wales and are on the Repayment of Teachers' Loans Scheme for thisemployment, put 'X' in the box
8
7
6
5
/4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Complete an Employment page for each employment or directorship
Benefits from your employment – use your form P11D (or equivalent information)
Company cars and vans – the total 'cash
equivalent' amount
Fuel for company cars and vans – the total 'cash
equivalent' amount
Private medical and dental insurance – the total
'cash equivalent' amount
Vouchers, credit cards and excess mileage allowance
Goods and other assets provided by your employer – the total value or amount
Accommodation provided by your employer – the total
value or amount
Other benefits (including interest-free and low interestloans) – the total 'cash equivalent' amount
Expenses payments received and balancing charges
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
Employment expenses
Business travel and subsistence expenses
Fixed deductions for expenses
Professional fees and subscriptions
Other expenses and capital allowances
£ 0 0•
20
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on theAdditional information pages enclosed in the Tax Return pack
SA102M 2009 Tax Return: Ministers of religion: Page MoR 1 HMRC 12/08 net
Ministers of religionTax year 6 April 2008 to 5 April 2009
Nature of your post or appointment
Salary or stipend
Tax taken off box 2
Fees and offerings
Vicarage or manse expenses paid for you
Personal expenses paid for you, living accommodation, vouchers and credit cards
Excess mileage allowance and passenger payments
Round-sum expenses and rent allowances
Tax taken off box 8
Other income from your post or appointment includinggifts, grants and balancing charges
Tax taken off box 10
Total income as a minister of religion (box 2 + boxes 4 to 8 + box 10)
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
1
Benefits and expenses payments you receive as a minister of religion
Vicarage or manse services benefits received
Car provided for you – the total
'cash equivalent' amount
Fuel for car provided for you – the total
'cash equivalent' amount
Interest-free and low interest loans
Expenses payments made to you
Other benefits – the total 'cash equivalent' amount
Total benefits and expenses (total of boxes 13 to 18)
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
Taxable income etc. before expenses paid
Taxable income, benefits and expenses received – read
page MN 7 of the notes
£ 0 0•
20
Your name Your unique taxpayer reference (UTR)
Income as a minister of religion
Employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the Additionalinformation pages enclosed in the Tax Return pack
SA102M 2009 Tax Return: Ministers of religion: Page MoR 2
Expenses paid by you as a minister of religion
Travelling expenses and capital allowances
Maintenance, repairs and insurance of vicarage or manse etc.
Rent
Secretarial assistance
Other expenses
Total expenses paid (total of boxes 21 to 25)
£ 0 0•
26
£ 0 0•
25
£ 0 0•
24
£ 0 0•
23
£ 0 0•
22
£ 0 0•
21
Other income as a minister of religion
Chaplaincy and other income as a minister Tax taken off box 36
£ 0 0•
37
£ 0 0•
36
Service benefit cap calculationIf your income, benefits and expenses payments received were at a rate of more than £8,500 for the year and you have made anentry in boxes 5 or 13, complete this section.
Gross income (box 20 minus (box 5 + box 13))
2008–09 back pay, received after 5 April 2009
Earlier years' back pay received during 2008–09
Payments (excluding those deducted directly from paybefore tax) to registered pension schemes or qualifyingoverseas pension schemes
Net income (box 27+ box 28 minus (box 26 + box 29 + box 30))
10% of net income in box 31
Amount you paid toward service benefit received – read page MN 10 of the notes
Payments made for you and service benefit received inrespect of your vicarage or manse (box 5 + box 13)
Service benefit cap (box 33 + box 34 minus box 32) – if this is a positive figure enter the amount; if a negative
figure enter ‘0’
£ 0 0•
35
£ 0 0•
34
£ 0 0•
33
£ 0 0•
32
£ 0 0•
31
£ 0 0•
30
£ 0 0•
29
£ 0 0•
28
£ 0 0•
27
Taxable income etc.
Taxable income minus expenses (box 20 + box 36 minus(box 26 + box 35))
Total tax taken off (box 3 + box 9 + box 11 + box 37)
£ 0 0•
39
£ 0 0•
38
SA102MP 2009 Page 1 HMRC 12/08 net
ParliamentTax year 6 April 2008 to 5 April 2009
Income from office
Payments from P60 (or P45 or payslips) – before tax was taken off
Tax taken off box 1
£ 0 0•
2
£ 0 0•
1
Benefits from your office
Travel, travel warrants and vouchers
Accommodation, excluding Additional Cost of Living Allowance
Incidental Expenses Provision – non-capital items(for capital items see the notes)
Temporary Secretarial Allowance
Financial Assistance Fund and other cash reimbursements
All other benefits
Balancing charges
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
Office expenses paid out by you
Travel warrants
Secretarial and clerical, and research assistance
Office expenses
Other expenses and capital allowances
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack.
Your name Your unique taxpayer reference (UTR)
SA102MP 2009 Page 2
Any other information
Please give any other information in this space14
SA102MLA 2009 Tax Return: Northern Ireland Legislative Assembly: Page MLA 1 HMRC 12/08 net
Northern Ireland Legislative AssemblyTax year 6 April 2008 to 5 April 2009
Income from office
Payments from P60 (or P45 or payslips) – before tax was taken off
Tax taken off box 1
£ 0 0•
2
£ 0 0•
1
Benefits from your office
Office Costs Allowance – non-capital items(for capital items see the notes)
Other cash reimbursements
All other benefits
Balancing charges
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
Office expenses paid out by you
Secretarial and clerical, and research assistance
Office expenses
Other expenses and capital allowances
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack.
Your name Your unique taxpayer reference (UTR)
SA102MLA 2009 Tax Return: Northern Ireland Legislative Assembly: Page MLA 2
Any other information
Please give any other information in this space10
SA102MSP 2009 Tax Return: Scottish Parliament: Page MSP 1 HMRC 12/08 net
Scottish ParliamentTax year 6 April 2008 to 5 April 2009
Income from office
Payments from P60 (or P45 or payslips) – before tax was taken off
Tax taken off box 1
£ 0 0•
2
£ 0 0•
1
Benefits from your office
Accommodation, excluding Overnight Subsistence Allowance
Members Support Allowance and Support Fund –employees and contingencies – non-capital items(for capital items see the notes)
Other cash reimbursements
All other benefits
Balancing charges
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
Office expenses paid out by you
Secretarial and clerical, and research assistance Other expenses and capital allowances
£ 0 0•
9
£ 0 0•
8
Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack.
Your name Your unique taxpayer reference (UTR)
SA102MSP 2009 Tax Return: Scottish Parliament: Page MSP 2
Any other information
Please give any other information in this space10
SA102WAM 2009 Tax Return: The National Assembly for Wales: Page WAM 1 HMRC 12/08 net
The National Assembly for WalesTax year 6 April 2008 to 5 April 2009
Income from office
Payments from P60 (or P45 or payslips) – before tax was taken off
Tax taken off box 1
£ 0 0•
2
£ 0 0•
1
Benefits from your office
Family travel costs
Accommodation, excluding Additional Cost of Living Allowance
Office Costs Allowance – non-capital items(for capital items see the notes)
Group Support Allowance – non-capital items(for capital items see the notes)
Other cash reimbursements
All other benefits
Balancing charges
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
Office expenses paid out by you
Family travel costs
Secretarial and clerical, and research assistance
Office expenses
Other expenses and capital allowances
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
Employment lump sums, compensation and deductions are on the Additional information pages enclosed in the Tax Return pack.
Your name Your unique taxpayer reference (UTR)
SA102WAM 2009 Tax Return: The National Assembly for Wales: Page WAM 2
Any other information
Please give any other information in this space14
SA103F 2009 Tax Return: Self-employment (full): Page SEF 1 HMRC 12/08 net
Self-employment (full)Tax year 6 April 2008 to 5 April 2009
Your name Your unique taxpayer reference (UTR)
Business details
Business name – unless it is in your own name
Description of business
First line of your business address – unless you work
from home
Postcode of your business address
If the details in boxes 1, 2, 3 or 4 have changed in the last 12 months put 'X' in the box and give details in the 'Any other information' box
If your business started after 5 April 2008, enter the start date DD MM YYYY
If your business ceased after 5 April 2008 but before6 April 2009, enter the final date of trading
Date your books or accounts start – the beginning of
your accounting period
Date your books or accounts are made up to or the end of your accounting period – read page SEFN 3 of the
notes if you have filled in box 6 or 7
9
8
7
6
5
4
3
2
1
If your accounting date has changed permanently, put 'X' in the box
If your accounting date has changed more than once since 2003, put 'X' in the box
If special arrangements apply, put 'X' in the box – read
page SEFN 4 of the notes
If you provided the information about your 2008–09 profit on last year's Tax Return, put 'X' in the box – read
page SEFN 4 of the notes
13
12
11
10
Other information
Your turnover – the takings, fees, sales or money earned
by your business
Any other business income not included in box 14 – excluding Business Start-up Allowance
£ 0 0•
15
£ 0 0•
14
Business income
Read page SEFN 1 of the notes to check if you should use this page or the Self-employment (short) page.
SA103F 2009 Tax Return: Self-employment (full): Page SEF 2
Total expensesIf your annual turnover was below £30,000 you mayjust put your total expenses in box 30
Cost of goods bought for re-sale or goods used
Construction industry – payments to subcontractors
Wages, salaries and other staff costs
Car, van and travel expenses
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Phone, fax, stationery and other office costs
Advertising and business entertainment costs
Interest on bank and other loans
Bank, credit card and other financial charges
Irrecoverable debts written off
Accountancy, legal and other professional fees
Depreciation and loss/profit on sale of assets
Other business expenses
Total expenses in boxes 16 to 29
Disallowable expensesUse this column if the figures in boxes 16 to 29include disallowable amounts
Total disallowable expenses in boxes 31 to 44
£ 0 0•
45
£ 0 0•
44
£ 0 0•
43
£ 0 0•
42
£ 0 0•
41
£ 0 0•
40
£ 0 0•
39
£ 0 0•
38
£ 0 0•
37
£ 0 0•
36
£ 0 0•
35
£ 0 0•
34
£ 0 0•
33
£ 0 0•
32
£ 0 0•
31
£ 0 0•
30
£ 0 0•
29
£ 0 0•
28
£ 0 0•
27
£ 0 0•
26
£ 0 0•
25
£ 0 0•
24
£ 0 0•
23
£ 0 0•
22
£ 0 0•
21
£ 0 0•
20
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
Business expensesRead pages SEFN 7 to SEFN 9 of the notes to see what expenses are allowable for tax purposes.
SA103F 2009 Tax Return: Self-employment (full): Page SEF 3
Annual Investment Allowance
Annual allowances at 20% on cars costing £12,000 or less,and equipment
Annual allowances at 10%
Restricted annual allowances for cars costing more than £12,000
Agricultural or Industrial Buildings Allowance
Business Premises Renovation Allowance (Assisted Areasonly) – read page SEFN 12 of the notes
Enhanced 100% and other capital allowances – read
page SEFN 12 of the notes
Allowances on sale or cessation of business use (where you have disposed of assets for less than their tax value)
Total allowances (total of boxes 48 to 55)
Balancing charge on sale or cessation of business use (only where Business Premises Renovation Allowance hasbeen claimed)
Balancing charge on sales of other assets or on thecessation of business use (where you have disposed ofassets for more than their tax value)
£ 0 0•
58
£ 0 0•
57
£ 0 0•
56
£ 0 0•
55
£ 0 0•
54
£ 0 0•
53
£ 0 0•
52
£ 0 0•
51
£ 0 0•
50
£ 0 0•
49
£ 0 0•
48
Goods and services for your own use – read page SEFN 15
of the notes
Total additions to net profit or deductions from net loss(box 45 + box 57 + box 58 + box 59)
Income, receipts and other profits included in businessincome or expenses but not taxable as business profits
Total deductions from net profit or additions to net loss (box 56 + box 61)
Net business profit for tax purposes (if box 46 + box 60 minus (box 47 + box 62) is positive)
Net business loss for tax purposes (if box 47 + box 62minus (box 46 + box 60) is positive)
£ 0 0•
64
£ 0 0•
63
£ 0 0•
62
£ 0 0•
61
£ 0 0•
60
£ 0 0•
59
Calculating your taxable profit or lossYou may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit oryour loss for tax purposes. Read pages SEFN 15 and SEFN 16 of the notes and fill in the boxes below that apply.
Tax allowances for vehicles and equipment (capital allowances)There are 'capital' tax allowances for vehicles, equipment and certain buildings used in your business (you should not haveincluded the cost of these in your business expenses). Read pages SEFN 10 to SEFN 15 of the notes and use the example andWorking Sheets to work out your capital allowances.
Net profit or loss
Net profit – if your business income is more than your
expenses (if box 14 + box 15 minus box 30 is positive)Or, net loss – if your expenses exceed your business
income (if box 30 minus (box 14 + box 15) is positive)
£ 0 0•
47
£ 0 0•
46
SA103F 2009 Tax Return: Self-employment (full): Page SEF 4
Date your basis period began DD MM YYYY
Date your basis period ended
If your basis period is not the same as your accountingperiod, enter the adjustment needed to arrive at the profit or loss for the basis period – if the adjustment
needs to be taken off the profit figure put a minus
sign (–) in the box
Overlap relief used this year – read page SEFN 17 of the notes
Overlap profit carried forward
Adjustment for change of accounting practice – read page SEFN 17 of the notes
Averaging adjustment (only for farmers, market gardenersand creators of literary or artistic works) – if the
adjustment needs to be taken off the profit figure put a
minus sign (–) in the box
Adjusted profit for 2008–09 (see Working Sheet onpage SEFN 18) – if a loss, enter it in box 76
Loss brought forward from earlier years set-off against this year’s profits – up to the amount in box 63 or
box 72 whichever is greater
Any other business income not included in boxes 14, 15 or 59 – for example, Business Start-up Allowance
Total taxable profits from this business (box 72 minus box 73 + box 74 – or use the Working Sheet on
page SEFN 18)
£ 0 0•
75
£ 0 0•
74
£ 0 0•
73
£ 0 0•
72
£ 0 0•
71
£ 0 0•
70
£ 0 0•
69
£ 0 0•
68
£ 0 0•
67
66
65
Calculating your taxable profit or loss (continued)If you start or finish self-employment and your accounting period is not the same as your basis period (or there are overlaps orgaps in your basis periods), or in certain situations or trades or professions, you may need to make further tax adjustments – read pages SEFN 16 and SEFN 17 of the notes.
Adjusted loss for 2008–09 (see Working Sheet onpage SEFN 18)
Loss from this tax year set-off against other incomefor 2008–09
Loss to be carried back to previous year(s) and set-off against income (or capital gains)
Total loss to carry forward after all other set-offs – including unused losses brought forward
£ 0 0•
79
£ 0 0•
78
£ 0 0•
77
£ 0 0•
76
LossesIf you have made a net loss for tax purposes (in box 64), or if you have losses from previous years, read page SEFN 19 of the notesand fill in boxes 76 to 79 as appropriate.
Deductions on payment and deduction statements fromcontractors – construction industry subcontractors only
Other tax taken off trading income
£ 0 0•
81
£ 0 0•
80
CIS deductions and tax taken off
SA103F 2009 Tax Return: Self-employment (full): Page SEF 5
Balance SheetIf your business accounts include a Balance Sheet showing the assets, liabilities and capital of the business, fill in the relevantboxes below. If you do not have a Balance Sheet, go to box 99.
If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SEFN 20 of the notes
If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SEFN 20 of
the notes
Adjustment to profits chargeable to Class 4 NICs – read
the notes on page SEFN 20
£ 0 0•
101
100
99
Class 4 National Insurance contributions (NICs)If your self-employed profits are more than £5,435, you must pay Class 4 NICs (unless you are exempt or your contributionshave been deferred) – read page SEFN 20 of the notes.
Assets
Equipment, machinery and vehicles
Other fixed assets
Stock and work in progress
Trade debtors
Bank/building society balances
Cash in hand
Other current assets and prepayments
Total assets (total of boxes 82 to 88)
Liabilities
Trade creditors
Loans and overdrawn bank account balances
Other liabilities and accruals
Net business assets
Net business assets (box 89 minus (boxes 90 to 92))
Capital account
Balance at start of period
Net profit or loss (box 46 or box 47)
Capital introduced
Drawings
Balance at end of period
£ 0 0•
98
£ 0 0•
97
£ 0 0•
96
£ 0 0•
95
£ 0 0•
94
£ 0 0•
93
£ 0 0•
92
£ 0 0•
91
£ 0 0•
90
£ 0 0•
89
£ 0 0•
88
£ 0 0•
87
£ 0 0•
86
£ 0 0•
85
£ 0 0•
84
£ 0 0•
83
£ 0 0•
82
SA103F 2009 Tax Return: Self-employment (full): Page SEF 6
Any other information
Please give any other information in this space102
Tax Return: Self-employment (short): Page SES 1SA103S 2009 HMRC 12/08 net
Self-employment (short)Tax year 6 April 2008 to 5 April 2009
Description of business
Postcode of your business address
If your business name, description, address or postcodehave changed in the last 12 months, put ‘X’ in the box and give details in the ‘Any other information’ box ofyour Tax Return
If you are a foster carer or adult placement carer, put ‘X’in the box – read page SESN 2 of the notes
If your business started after 5 April 2008, enter the start date DD MM YYYY
If your business ceased before 6 April 2009, enter thefinal date of trading
Date your books or accounts are made up to – read
page SESN 2 of the notes
7
6
5
4
3
2
1
Read page SESN 1 of the notes to check if you should use this page or the Self-employment (full) page.
Business details
Your name Your unique taxpayer reference (UTR)
Business income – if your annual business turnover was below £67,000
Your turnover – the takings, fees, sales or money earned
by your business
Any other business income not included in box 8 – excluding Business Start-up allowance
£ 0 0•
9
£ 0 0•
8
Allowable business expensesIf your annual turnover was below £30,000 you may just put your total expenses in box 19, rather than filling in the whole section.
Costs of goods bought for re-sale or goods used
Car, van and travel expenses – after private
use proportion
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Accountancy, legal and other professional fees
Interest and bank and credit card etc. financial charges
Telephone, fax, stationery and other office costs
Other allowable business expenses – client entertaining
costs are not an allowable expense
Total allowable expenses – total of boxes 10 to 18
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
Tax Return: Self-employment (short): Page SES 2SA103S 2009
Net profit or loss
Net profit – if your business income is more than your
expenses (if box 8 + box 9 minus box 19 is positive)
Or, net loss – if your expenses exceed your business income
(if box 19 minus (box 8 + box 9) is positive)
£ 0 0•
21
£ 0 0•
20
Annual Investment Allowance
Allowance for small balance of unrelieved expenditure
Other capital allowances
Total balancing charges – where you have disposed of items for more than their value
£ 0 0•
25
£ 0 0•
24
£ 0 0•
23
£ 0 0•
22
Goods or services for your own use – read page SESN 9 of
the notes
Net business profit for tax purposes (if box 20 + box 25 +
box 26 minus (boxes 21 to 24) is positive)
Loss brought forward from earlier years set-off against this year’s profits – up to the amount in box 27
Any other business income not included in boxes 8 or 9 – for example, Business Start-up Allowance
£ 0 0•
29
£ 0 0•
28
£ 0 0•
27
£ 0 0•
26
Total taxable profits or net business loss
Total taxable profits from this business (if box 27 + box 29
minus box 28 is positive)Net business loss for tax purposes (if boxes 21 to 24
minus (box 20 + box 25 + box 26) is positive)
£ 0 0•
31
£ 0 0•
30
Losses, Class 4 NICs and CIS deductionsIf you have made a loss for tax purposes (box 31), read page SESN 10 of the notes and fill in boxes 32 to 34 as appropriate
Loss from this tax year set-off against other income for 2008–09
Loss to be carried back to previous year(s) and set-off against income (or capital gains)
Total loss to carry forward after all other set-offs – including unused losses brought forward
If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SESN 10 of the notes
If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SESN 10 of
the notes
Deductions on payment and deduction statements fromcontractors – construction industry subcontractors only
£ 0 0•
37
36
35
£ 0 0•
34
£ 0 0•
33
£ 0 0•
32
Tax allowances for vehicles and equipment (capital allowances)There are 'capital' tax allowances for vehicles and equipment used in your business (you should not have included the cost ofthese in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work outyour capital allowances.
Calculating your taxable profitsYour taxable profit may not be the same as your net profit. Read page SESN 9 of the notes to see if you need to make anyadjustments and fill in the boxes which apply to arrive at your taxable profit for the year.
SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 1 HMRC 12/08 net
Lloyd’s underwritersTax year 6 April 2008 to 5 April 2009
Your name Your unique taxpayer reference (UTR)
Stock dividends from UK companies – the amount of
dividend received
Notional tax credit on stock dividends from UK companies
Non-qualifying distributions – the amount received
Notional tax credit on non-qualifying distributions
Other dividends and qualifying distributions from UKcompanies – the amount received (Property Income
Dividends (PIDs) go in box 3 above)
Tax credits on all other dividends and qualifyingdistributions from UK companies
Total UK company dividends and distributions (total of boxes 6 to 11 excluding box 9)
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
Income from personal funds at Lloyd’s – UK dividends (year ended 31 December 2008)Please read pages LUN 4 and 5 of the notes before filling in this section
UK interest which has not been taxed
Interest on gilts and from UK banks or building societies – the amount received
Accrued Income Scheme and deeplydiscounted securities
Profits from Accrued Income Scheme and deeplydiscounted securities - see notes
UK interest which has been taxed already
Interest from UK banks, building societies, unit trusts etc.and any other income from UK savings and investments – after tax taken off
Tax taken off
Total UK interest and tax taken off (total of boxes 1 to 4)
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
£ 0 0•
2
£ 0 0•
1
Income from personal funds at Lloyd’s – UK interest (year ended 31 December 2008)Please read pages LUN 1 to 3 of the notes before filling in this section
If your final syndicate results were declared and your Lloyd’s deposit was released before 1 January 2007, do not complete thesepages. Please read page LUN 1 of the notes for more information
SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 2
Aggregate syndicate profits
Syndicate foreign tax
Net withdrawal/release from Special Reserve Fund
Stop loss recoveries
Compensation receipts
Repayments of foreign tax previously allowed by deduction
Other Lloyd’s non-syndicate income
Total of other Lloyd’s receipts (total of boxes 21 to 27)
£ 0 0•
28
£ 0 0•
27
£ 0 0•
26
£ 0 0•
25
£ 0 0•
24
£ 0 0•
23
£ 0 0•
22
£ 0 0•
21
Other Lloyd’s receiptsPlease read pages LUN 6 and 7 of the notes before filling in this section
Non-UK interest and other foreign source income
Net amount received
Amount of foreign tax taken off
Amount of UK tax taken off
Non-UK dividends
Amount received including dividend tax credit – see notes
Amount of foreign tax taken off
Amount of UK tax taken off
Total non-UK income (total of boxes 13 to 18)
Amount included in box 16 that does not qualifyfor UK tax credit – see notes
£ 0 0•
20
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
Foreign sources income from assets in personal funds at Lloyd’s (year ended 31 December 2008)Please read pages LUN 5 and 6 of the notes before filling in this section
Total Lloyd’s income (box 5 + box 12 + box 19 + box 28)
£ 0 0•
29
Total Lloyd’s income
If you have received a repayment of foreign tax on whichforeign tax credit relief was given – enter the amount
below and, if you are calculating your tax, copy this figure
to box 13 on the Tax Calculation Summary page
£ 0 0•
30
Foreign tax repayments
SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 3
Aggregate syndicate losses
Net transfer to Special Reserve Fund
Stop loss premiums paid
Personal Quota Share and Exeat premiums paid
Estate Protection Plan premiums paid
Interest paid on loans to fund underwriting
Lloyd’s Member’s Associations expenses paid
Member’s Agent profit commission and salaries
Fees for bank guarantees/letters of credit
Accountancy fees
Other Lloyd’s expenses
Total losses and expenses (total of boxes 31 to 41)
£ 0 0•
42
£ 0 0•
41
£ 0 0•
40
£ 0 0•
39
£ 0 0•
38
£ 0 0•
37
£ 0 0•
36
£ 0 0•
35
£ 0 0•
34
£ 0 0•
33
£ 0 0•
32
£ 0 0•
31
Lloyd’s losses and expensesPlease read pages LUN 8 to 10 of the notes before filling in this section
Amount of profit (if box 29 minus box 42 is a positive amount)
Amount of loss (if box 29 minus box 42 is a negative amount)
£ 0 0•
44
£ 0 0•
43
Total incomings and outgoingsCompare your total Lloyd’s income in box 29 with your total losses and expenses in box 42. If the amount in box 42 is less thanthe amount in box 29, you have made a profit. If the amount in box 42 is more than the amount in box 29, you have made a loss.Enter the amount of the profit in box 43, or the amount of the loss in box 44
Foreign tax on personal fund income (box 14 + box 17)
US income tax paid
Canadian tax paid
Syndicate foreign tax (from box 22)
Additional payments of foreign tax
Total foreign tax (total of boxes 45 to 49)
£ 0 0•
50
£ 0 0•
49
£ 0 0•
48
£ 0 0•
47
£ 0 0•
46
£ 0 0•
45
Lloyd’s foreign taxPlease read page LUN 10 of the notes before filling in this section
SA103L 2009 Tax Return: Lloyd's underwriters: Page LU 4
Any other information
Please give any other information in this space68
Calculating Lloyd’s taxable profits or allowable losses
If you made a profit fill in boxes 51 to 54
Profit from box 43
Foreign tax claimed as a deduction – only if tax credit relief
has not been claimed on the Foreign pages
Lloyd's losses brought forward from earlier years used against this year’s profits – copy this amount to
box 62 below
Total taxable profits from Lloyd's (box 51 minus (box 52 + box 53))
If you made a loss fill in boxes 55 to 60
Loss from box 44
Foreign tax claimed as a deduction – from box 50
Loss for the year 2008–09 (box 55 + box 56)
Loss set-off against other income for 2008–09
Loss carried back to set against earlier years
Unused loss available to carry forward after allother set offs
£ 0 0•
60
£ 0 0•
59
£ 0 0•
58
£ 0 0•
57
£ 0 0•
56
£ 0 0•
55
£ 0 0•
54
£ 0 0•
53
£ 0 0•
52
£ 0 0•
51
Lloyd’s losses reconciliation
Losses brought forward from earlier years
Losses brought forward used against this year’s profits – the amount from box 53
Unused loss from 2008–09 – from box 60
Total loss available to carry forward (box 61 minus box 62 or box 61 + box 63)
£ 0 0•
64
£ 0 0•
63
£ 0 0•
62
£ 0 0•
61
Class 4 National Insurance contributions (NICs)
If you are exempt from paying Class 4 NICs, put ‘X’ in thebox – read page LUN 12 of the notes
If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page LUN 12 of the notes
Adjustment to profits chargeable to Class 4 NICs
£ 0 0•
67
66
65
SA104F 2009 Tax Return: Partnership (full): Page FP 1 HMRC12/08 net
Partnership (full)Tax year 6 April 2008 to 5 April 2009
Partnership reference number
Description of partnership trade or profession
If you became a partner after 5 April 2008, enter the date you joined the partnership DD MM YYYY
If you left the partnership after 5 April 2008 and before 6 April 2009, enter the date you left
4
3
2
1
Date your basis period began
Date your basis period ended
Your share of the partnership's profit or loss – from box 11
or 12 on the Partnership Statement
If your basis period is not the same as the partnership'saccounting period, enter the adjustment needed to arrive atthe profit or loss for your basis period
Adjustment for change of accounting practice – from
box 11A on the Partnership Statement
Averaging adjustment – only for farmers, market gardeners
and creators of literary or artistic works
Foreign tax claimed as a deduction – only if foreign tax
credit relief has not been claimed on Foreign pages
Overlap relief used this year
Overlap profit carried forward
Adjusted profit for 2008–09 (see Working Sheet on page FPN 5) – if this is a loss put '0' in this box and
enter the amount of the loss in box 19
Losses brought forward from earlier years set-off againstthis year's profit (up to the amount in box 14)
Taxable profits after losses brought forward (box 14 minus box 15)
Any other business income not included in the partnership accounts
Your share of the total taxable profits from thepartnership’s business for 2008–09 (box 16 + box 17)
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
6
5
Your name Your unique taxpayer reference (UTR)
Complete a Partnership page for each partnership of which you were a memberand for each partnership business
Partnership details
Your share of the partnership's trading or professional profitsIf you need help, look up the box numbers in the notes. If you want to enter a loss, or an adjustment needs to be taken off, put aminus sign (–) in the box next to the £ sign.
SA104F 2009 Tax Return: Partnership (full): Page FP 2
Adjusted loss for 2008–09 (see Working Sheet on page FPN 5 and 6 of the notes)
Loss from this tax year set-off against other income for 2008–09
Loss to be carried back to previous year(s) and set-offagainst income (or capital gains)
Total loss to carry forward after all other set-offs – including unused losses brought forward
£ 0 0•
22
£ 0 0•
21
£ 0 0•
20
£ 0 0•
19
Your share of the partnership's trading or professional losses
If you are exempt from Class 4 NICs, put 'X' in the box
If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page FPN 7 of the notes
Adjustment to profits chargeable to Class 4 NICs – see the
notes on page FPN 7
£ 0 0•
25
24
23
Class 4 National Insurance contributions (NICs)
Your share of the partnership's untaxed incomeIf your basis period is not the same as the partnership's accounting period, you will need to make an adjustment to arrive at theincome, profit or loss for your basis period – read page FPN 8 of the notes to see how to work this out
Share of UK untaxed savings income – from box 13 on the
Partnership Statement
Adjustment to income in box 26 for basis period
Adjusted UK savings income for basis period (box 26 + box 27)
Share of foreign untaxed savings income – from box 14 on
the Partnership Statement
Adjustment to income in box 29 for basis period
Total foreign tax taken off – only if foreign tax credit relief
is not being claimed on Foreign pages
Adjusted foreign savings income for basis period (box 29 + box 30 minus box 31)
Total untaxed savings income taxable at 20% (box 28 + box 32)
£ 0 0•
33
£ 0 0•
32
£ 0 0•
31
£ 0 0•
30
£ 0 0•
29
£ 0 0•
28
£ 0 0•
27
£ 0 0•
26
Untaxed savings income
Share of profit or loss for 2008–09 from UK property – from box 19 on the Partnership Statement
Adjustment to profit or loss for basis period
Losses brought forward from earlier years set-off againstprofits (up to the amount in (box 34 + box 35))
Loss for this year set-off against other income for 2008–09
Loss to be carried forward after any set-offs – including
unused losses brought forward
Taxable profit after adjustment and losses (if box 34 + box 35 minus box 36 is positive or zero)
£ 0 0•
39
£ 0 0•
38
£ 0 0•
37
£ 0 0•
36
£ 0 0•
35
£ 0 0•
34
Income from UK property
SA104F 2009 Tax Return: Partnership (full): Page FP 3
Share of income from offshore funds – from box 18 on the
Partnership Statement
Adjustment to income in box 51 for basis period
Total foreign tax taken off – only if foreign tax credit relief
is not being claimed on Foreign pages
Taxable income after adjustments for basis period andforeign tax (box 51 + box 52 minus box 53)
£ 0 0•
54
£ 0 0•
53
£ 0 0•
52
£ 0 0•
51
Share of other untaxed UK income – from box 15 on the
Partnership Statement
Adjustment to income in box 44 for basis period
Losses brought forward from earlier years set-off againstincome (up to the amount in (box 44 + box 45))
Taxable profit (box 44 + box 45 minus box 46)
Share of loss for 2008–09 from other untaxed UK income – from box 16 on the Partnership Statement
Adjustment to loss in box 48 for basis period
Total loss to carry forward after all other set-offs – including unused losses brought forward
£ 0 0•
50
£ 0 0•
49
£ 0 0•
48
£ 0 0•
47
£ 0 0•
46
£ 0 0•
45
£ 0 0•
44
Share of other untaxed foreign income – from box 17 on
the Partnership Statement
Adjustment to income in box 55 for basis period
Losses brought forward from earlier years set-off againstincome (up to the amount in (box 55 + box 56))
Total foreign tax taken off – only if foreign tax credit relief
is not being claimed on Foreign pages
Taxable profit (box 55 + box 56 minus (box 57 + box 58))
Share of loss for 2008–09 from other untaxed foreignincome – from box 21 on the Partnership Statement
Adjustment to loss in box 60 for basis period
Total loss to carry forward after all other set-offs – including unused losses brought forward
£ 0 0•
62
£ 0 0•
61
£ 0 0•
60
£ 0 0•
59
£ 0 0•
58
£ 0 0•
57
£ 0 0•
56
£ 0 0•
55
Share of furnished holiday lettings loss for 2008–09 – from box 20 on the Partnership Statement
Loss set-off against other income for 2008–09
Loss to be carried back to earlier year(s)
Loss to set-off against other property income (up to theamount in box 39)
£ 0 0•
43
£ 0 0•
42
£ 0 0•
41
£ 0 0•
40
Loss on furnished holiday lettings
Other untaxed UK income
Income from offshore funds
Other untaxed foreign income
SA104F 2009 Tax Return: Partnership (full): Page FP 4
Share of total taxed and untaxed income other than thattaxable at 10% and 20% (box 18 + box 66 + box 73 minusbox 74)
£ 0 0•
75
Your share of the partnership's total taxed and untaxed income
Share of Income Tax taken off partnership income – from
box 25 on the Partnership Statement
Your share of CIS deductions made by contractors – from
box 24 on the Partnership Statement
Share of any tax taken off trading income (not contractordeductions) – from box 24A on the Partnership Statement
Share of tax credits – from box 26 on the
Partnership Statement
Share of total tax taken off (boxes 76 to 79)
Share of notional Income Tax – from box 27 on the
Partnership Statement
£ 0 0•
81
£ 0 0•
80
£ 0 0•
79
£ 0 0•
78
£ 0 0•
77
£ 0 0•
76
Your share of the partnership's tax paid and deductions
Untaxed income (other than savings income) (box 39 + box 47 + box 54 + box 59 minus box 43)
Overlap relief used this year – read pages FPN 12 and
13 of the notes
Overlap profit carried forward (overlap profit broughtforward minus any relief used this year (box 64))
Share of total untaxed income (other than savings income)(box 63 minus box 64)
£ 0 0•
66
£ 0 0•
65
£ 0 0•
64
£ 0 0•
63
Share of taxed income taxable at 10% – from boxes 14A
and 22A on the Partnership Statement
Total foreign tax taken off – only if foreign tax credit relief
is not being claimed on Foreign pages
Taxed income taxable at 10% (box 67 minus box 68)
Share of taxed income taxable at 20% – from box 22 on the
Partnership Statement
Total foreign tax taken off – only if foreign tax credit relief
is not being claimed on Foreign pages
Taxed income taxable at 20% (box 70 minus box 71)
Share of other taxed income – from box 23 on the
Partnership Statement
Total foreign tax taken off – only if foreign tax credit relief
is not being claimed on Foreign pages
£ 0 0•
74
£ 0 0•
73
£ 0 0•
72
£ 0 0•
71
£ 0 0•
70
£ 0 0•
69
£ 0 0•
68
£ 0 0•
67
Your share of the partnership's taxed income
Total untaxed income
SA104S 2009 Tax Return: Partnership (short): Page SP 1 HMRC12/08 net
Partnership (short)Tax year 6 April 2008 to 5 April 2009
Partnership reference number
Description of partnership trade or profession
If you became a partner after 5 April 2008, enter the dateyou joined the partnership DD MM YYYY
If you left the partnership after 5 April 2008 and before 6 April 2009, enter the date you left
4
3
2
1
Date your basis period began
Date your basis period ended
Your share of the partnership's profit or loss – from box 11
or 12 on the Partnership Statement
If your basis period is not the same as the partnership'saccounting period, enter the adjustment needed to arrive atthe profit or loss for your basis period
Adjustment for change of accounting practice – from
box 11A on the Partnership Statement
Averaging adjustment – only for farmers, market gardeners
and creators of literary or artistic works
Foreign tax claimed as a deduction – only if foreign tax
credit relief has not been claimed on Foreign pages
Overlap relief used this year
Overlap profit carried forward
Adjusted profit for 2008–09 - see the Working Sheet on
page SPN 5
Losses brought forward from earlier years set-off againstthis year's profit (up to the amount in box 14)
Taxable profits after losses brought forward (box 14 minusbox 15)
Any other business income not included in the partnership accounts
Your share of total taxable profits from the partnership’sbusiness for 2008–09 (box 16 + box 17)
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
6
5
Your name Your unique taxpayer reference (UTR)
Complete a Partnership page for each partnership of which you were a memberand for each business
Partnership details
Your share of the partnership's trading or professional profitsIf you need help, look up the box numbers in the notes. If you want to enter a loss, or an adjustment needs to be taken off, put aminus sign (–) in the box next to the £ sign.
SA104S 2009 Tax Return: Partnership (short): Page SP 2
Adjusted loss for 2008–09 (from box C of the Working Sheeton page SPN 5 of the notes) – if this is a negative
Loss from this tax year set-off against other income for 2008–09
Loss to be carried back to previous year(s) and set-offagainst income (or capital gains)
Total loss to carry forward after all other set-offs – including unused losses brought forward
£ 0 0•
22
£ 0 0•
21
£ 0 0•
20
£ 0 0•
19
Your share of the partnership's trading or professional losses
If you are exempt from paying Class 4 NICs, put 'X' in thebox – read page SPN 6 of the notes
If you have been given a 2008–09 Class 4 NICs defermentcertificate, put 'X' in the box – read page SPN 6 of the notes
Adjustment to profits chargeable to Class 4 NICs – read
page SPN 7 of the notes
£ 0 0•
25
24
23
Class 4 National Insurance contributions (NICs)
Your share of taxed interest etc. – from box 22 on the
Partnership Statement
£ 0 0•
26
Your share of the partnership taxed interest etc.
Your share of Income Tax taken off partnership income – from box 25 on the Partnership Statement
Your share of CIS deductions made by contractors – from
box 24 on the Partnership Statement
Your share of any tax taken off trading income (notcontractor deductions) – from box 24A on the
Partnership Statement
£ 0 0•
29
£ 0 0•
28
£ 0 0•
27
Your share of the partnership tax paid and deductions
Any other information
Please give any other information in this space30
SA105 2009 Tax Return: UK property: Page UKP 1 HMRC 12/08 net
UK propertyTax year 6 April 2008 to 5 April 2009
Loss for the year (if boxes 6 to 9 + box 12 minus (box 5 +box 10 + box 11) is positive)
Loss set-off against other income from property
Loss set-off against 2008–09 total income
Loss carried back to earlier years
£ 0 0•
17
£ 0 0•
16
£ 0 0•
15
£ 0 0•
14
Your name Your unique taxpayer reference (UTR)
UK property details
Number of properties rented out
If all property income ceased in 2008–09 and you do not expect to receive such income in 2009–10, put 'X' in the box
If you have any income from property let jointly, put 'X' in the box
If you are claiming Rent a Room relief and your rents are£4,250 or less (or £2,125 if let jointly), put 'X' in the box
4
3
2
1
Income – the amount of rent and any income for
services provided to tenants
Rent paid, repairs, insurance and costs of services provided– the total amount
Loan interest and other financial costs
Legal, management and other professional fees
Other allowable property expenses
Private use adjustment – if expenses include any amounts
for non-business purposes
Balancing charges – read page UKPN 4 of the notes
Capital allowances – read page UKPN 5 of the notes
Profit for the year (if the amount in box 5 + box 10 + box11 minus (boxes 6 to 9 + box 12) is positive)
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
£ 0 0•
6
£ 0 0•
5
Furnished holiday lettingsPlease read pages UKPN 2 to 5 of the notes if you have furnished holiday lettings
Furnished holiday lettings lossesPlease read pages UKPN 5 and 6 of the notes before filling in boxes 15 to 17
Tax Return: UK property: Page UKP 2
Total rents and other income from property (including anyfurnished holiday lettings profits in box 13)
Tax taken off any income in box 18
Premiums for the grant of a lease – from box E on the
Working Sheet on page UKPN 7 of the notes.
Reverse premiums and inducements
£ 0 0•
21
£ 0 0•
20
£ 0 0•
19
£ 0 0•
18
Property incomeDo not include Real Estate Investment Trust or Property Authorised Investment Funds dividends/distributions here.
Rent, rates, insurance, ground rents etc.
Property repairs, maintenance and renewals
Loan interest and other financial costs
Legal, management and other professional fees
Costs of services provided, including wages
Other allowable property expenses
£ 0 0•
27
£ 0 0•
26
£ 0 0•
25
£ 0 0•
24
£ 0 0•
23
£ 0 0•
22
Property expenses
Private use adjustment – read page UKPN 9 of the notes
Balancing charges – read page UKPN 9 of the notes
Annual Investment Allowance
Business Premises Renovation Allowance (Assisted Areasonly) – read page UKPN 9 and UKPN 10 of the notes
All other capital allowances
Landlord's Energy Saving Allowance
10% wear and tear allowance – for furnished residential
accommodation only
Rent a Room exempt amount
Adjusted profit for the year – from box O on the
Working Sheet on page UKPN 11
Loss brought forward used against this year’s profits
Taxable profit for the year (box 36 minus box 37)
Adjusted loss for the year – from box O on the
Working Sheet on page UKPN 11
Loss set-off against 2008–09 total income – this will
be unusual. See notes on page UKPN 12
Loss to carry forward to following year, including unusedlosses brought forward
£ 0 0•
41
£ 0 0•
40
£ 0 0•
39
£ 0 0•
38
£ 0 0•
37
£ 0 0•
36
£ 0 0•
35
£ 0 0•
34
£ 0 0•
33
£ 0 0•
32
£ 0 0•
31
£ 0 0•
30
£ 0 0•
29
£ 0 0•
28
Calculating your taxable profit or loss
SA106 2009 Tax Return: Foreign pages: Page F 1 HMRC 12/08 net
ForeignTax year 6 April 2008 to 5 April 2009
Your name Your unique taxpayer reference (UTR)
Filling in the Foreign pagesThe Foreign notes explain how to give details of your foreign income and gains on these pages. If you need more help pleasecontact us or go to www.hmrc.gov.uk
Unremittable income
If you were unable to transfer any of your overseas incometo the UK, put 'X' in the box - read page FN 3 of the notes
and give details in the ‘Any other information’ box on your
Tax Return or on a separate schedule
1
Foreign tax credit reliefIf foreign tax was taken off your foreign income you may be able to claim foreign tax credit relief. Read pages FN 3 and FN 4 ofthe notes to see if you can claim the relief and how you should make the claim.
If you are calculating your tax bill you may also want to calculate your foreign tax credit relief. If you do, use the Working Sheetprovided in Help Sheet 263 Calculating foreign tax credit relief on income and fill in box 2.
If you are calculating your tax, enter the total foreign taxcredit relief on your income
£
2
• Page F 1 covers unremittable income and the claim toforeign tax credit relief.
• Pages F 2 and F 3 are for foreign savings income such asinterest, dividends, pensions and social security benefits and income received by a person abroad.
• Pages F 4 and F 5 are for foreign property income.• Page F 6 is for claiming foreign tax credit relief on income
and capital gains included elsewhere on your Tax Return;and for entering other overseas income, gains from offshorefunds and gains on foreign life insurance policies.
SA106 2009 Tax Return: Foreign pages: Page F 2
Income from overseas sourcesIf you have income from overseas savings, foreign dividends, overseas pensions or benefits, or income, dividends received by an overseas income or country. The country or territory codes are on pages FN 17 to FN 20 of the notes. If there are not enough rows, attach a
A Country or territory code B Amount of income arising or receivedbefore any tax taken off
C Foreign tax taken off or paid
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
Interest and other income from overseas savings
Dividends from foreign companies
Overseas pensions, social security benefits and royalties etc. – read the notes on page FN 8 and FN 9
All other income received by a person abroad and any remitted ‘ring fenced’ foreign income - if you are omittingincome from this section because you are claiming an exemption, see box 46
Dividend income received by a person abroad - if you are omitting income from this sectionbecause you are claiming an exemption, see box 46
SA106 2009 Tax Return: Foreign pages: Page F 3
trust; company or other person abroad, fill in the columns on these two pages. Use a separate row for each source ofschedule giving the same information as below. All entries should be in sterling.
D Special Withholding Tax and any E To claim foreign tax F Taxable amount – if you are claiming UK tax taken off credit relief put ‘X’ in foreign tax credit relief, copy column B
the box here. If not, enter column B minus column C
Total of column above Total of column above
Total of column above Total of column above
Amount included in box 6 that does notqualify for UK tax credit - see notes
Total of column above Total of column above
£13£12
£11£10
££
98
££
££
£
7
££
65
££
££
££
££
££
££
££
43
££
££
££
££
££
SA106 2009 Tax Return: Foreign pages: Page F 4
Income from land and property abroadIf you have overseas let properties in more than one country, or if any foreign tax has been taken off, take a copy of these pages and fill have one overseas let property, or you have more than one but they are all in the same country, you can just complete these pages.
Total rents and other receipts (excluding taxable premiumsfor the grant of a lease)
Number of overseas let properties
Premiums paid for the grant of a lease
Property expenses (rent, repairs, legal fees, cost of servicesprovided) – enter the total amount
Net profit or loss (box 14 + box 16 minus box 17) – if this isa negative figure (a loss) put a minus sign in the box
£
18
£
17
£
16
15
£
14
Income and expenses
SummaryIf you have filled in any of boxes 14 to 24 enter the details below.
A Country or territory code B Adjusted profit or loss (from box 24)
Total of column above
Total loss brought forward from earlier years
Total taxable profits (if box 25 minus box 26 is a positive amount)
Losses
Loss offset against total income - see
page FN 14 of the notes
Total loss to carry forward to thefollowing year – read page FN 14 of
the notes
C Foreign tax taken off or paid
Total foreign tax
£
28
£
£
£
£
£
£
32
£
31
£
27
£
26
£
25
£
£
£
£
£
SA106 2009 Tax Return: Foreign pages: Page F 5
in the income and expenses section and the calculating profits and losses for tax purposes section for each let property. If you onlyFill in one summary section for all the properties.
Private use adjustment – read page FN 11 of the notes
Balancing charges – read page FN 11 of the notes
Capital allowances for equipment and vehicles (but not forfurnished residential lettings)
Landlord’s energy saving allowance
10% wear and tear allowance (for furnished residentiallettings only)
Adjusted profit or loss for the year (box 18 + box 19 + box 20 minus (boxes 21 to 23))
£
24
£
23
£
22
£
21
£
20
£
19
Calculating profits and losses for tax purposes
D UK tax taken off
Total of column above
E To claim foreign tax credit reliefput ‘X’ in the box
F Taxable amount – read the note onpage FN 13
Total taxable amount – read
page FN 14 of the notes
£
30
£
£
£
£
£
£
29
£
£
£
£
£
SA106 2009 Tax Return: Foreign pages: Page F 6
Capital gains – foreign tax credit relief and Special Withholding TaxIf you have completed Capital gains summary pages and you have paid foreign tax on those gains, and you want to claim foreigntax credit relief for the foreign tax, fill in boxes 33 to 40 below.
Amount of chargeable gain under UK rules
Number of days over which UK gain accrued
Amount of chargeable gain under foreign tax rules
Number of days over which foreign gain accrued
Foreign tax paid
To claim foreign tax credit relief, put ‘X’ in the box
Total foreign tax credit relief on gains
Special Withholding Tax
£
40
£
39
38
£
37
36
£
35
34
£
33
Other overseas income and gains
Gains on disposals of holdings in offshore funds (excludingthe amounts entered in box 13) and discretionary incomefrom non-resident trusts – enter the amount of the gain or payment
If you have received a benefit from a person abroad,enter the value or payment received – if you are omitting
income from this section because you are claiming an
exemption, see box 46
Gains on foreign life insurance policies etc. (excluding theamounts entered in box 13) – enter the amount of the gain
Number of years
Tax treated as paid – read pages FN 16 and FN 17of the notes
If you have omitted income from boxes 11, 13 and 42 because you are claiming an exemption in relation to atransfer of assets, enter the total amount omitted (and give full details in the ‘Any other information’ box)
£
46
£
45
44
£
43
£
42
£
41
Foreign tax paid on employment, self-employment and other incomeIf you are claiming foreign tax credit relief on income included elsewhere in your Tax Return, fill in the columns below and say inthe ‘Any other information’ box (on page TR 6) where on your Tax Return this income is included. The country or territory codesare on pages FN 17 to FN 20 of the notes.
A Country or C Foreign tax paid E To claim foreign tax F Taxable amount territory code credit relief put X’ in – read the note on page FN 15
the box
££
££
££
££
SA107 2009 Tax Return: Trusts etc: Page T 1 HMRC 12/08 net
Trusts etc.Tax year 6 April 2008 to 5 April 2009
Your name Your unique taxpayer reference (UTR)
Net amount – after tax taken off Total payments from settlor-interested trusts
£ 0 0•
2
£ 0 0•
1
Income from trusts and settlementsRead the notes on page TN 1 and TN 2 before completing these sections.
Net amount of non-savings income – after tax taken off
Net amount of savings income – after tax taken off
Net amount of dividend income – after tax taken off
If you have included in your Tax Return income from trustsor settlements whose trustees are not resident in the UKfor tax purposes, put 'X' in the box
6
£ 0 0•
5
£ 0 0•
4
£ 0 0•
3
Discretionary income payment from a trust
Non-discretionary income entitlement from a trust
Net amount of non-savings income taxed at basic rate –after tax taken off
Net amount of savings income taxed at basic rate – after tax taken off
Net amount of dividend income taxed at dividend rate –after tax taken off
Net amount of non-savings income taxed at trust rate –after tax taken off
Net amount of savings income taxed at trust rate – after tax taken off
Net amount of dividend income taxed at dividend trust rate – after tax taken off
Non-savings income paid gross
Savings income paid gross
Additional tax paid by the trustees on certain UK lifeinsurance policy etc. gains – read page TN 2 of the notes
£ 0 0•
15
£ 0 0•
14
£ 0 0•
13
£ 0 0•
12
£ 0 0•
11
£ 0 0•
10
£ 0 0•
9
£ 0 0•
8
£ 0 0•
7
Income chargeable on settlorsRead the notes on pages TN 1 to TN 3 before completing this section.
Turn over for income from the estates of deceased persons
SA107 2009 Tax Return: Trusts etc: Page T 2
Foreign estate income Relief for UK tax already accounted for
£ 0 0•
23
£ 0 0•
22
Non-savings income – after tax taken off
Savings income – after tax taken off
Dividend income – after tax taken off
Non-savings income taxed at non-repayable basic rate – after tax taken off
Income taxed at 22% – after tax taken off
Dividend income taxed at non-payable dividend rate –after tax taken off
£ 0 0•
21
£ 0 0•
20
£ 0 0•
19
£ 0 0•
18
£ 0 0•
17
£ 0 0•
16
Foreign tax for which foreign tax credit relief has not been claimed
£ 0 0•
24
Any other information
Please give any other information in this space25
Foreign tax paid on estate incomeRead the notes on page TN 6 before completing this section.
Income from the estates of deceased personsRead the notes on page TN 3 to TN 6 before completing these sections.
Income from UK estates
Income from foreign estates
SA108 2009 Tax Return: Capital gains summary: Page CG 1 HMRC 12/08 net
Capital gains summaryTax year 6 April 2008 to 5 April 2009
Your name Your unique taxpayer reference (UTR)21
Summary of your enclosed computationsYou must enclose your computations, as well as filling in the boxes – read page CGN 9 of the notes.
Total gains in the year, before losses
Total losses of the year – enter ‘0’ if there are none
Losses brought forward and used in the year
Total gains, after losses but before the annual exemptamount
Annual exempt amount
Net chargeable gains (box 6 minus box 7) – but if box 7 is
more than box 6, leave blank
Additional liability in respect of non-resident or dualresident trusts
Losses available to be carried forward to later years
Losses used against an earlier year's gain (specialcircumstances apply – read the notes on page CGN 11)
Losses used against income – amount claimedagainst 2008–09 income
Losses used against income – amount claimedagainst 2007–08 income
Income losses of 2008–09 set against gains
Entrepreneurs’ relief – read the notes on pages CGN 7
and CGN 8
0 0 •£
15
0 0 •£
14
0 0 •£
13
0 0 •£
12
0 0 •£
11
0 0 •£
10
0 0 •£
9
0 0 •£
8
£ 0 0•
7
0 0 •£
6
0 0 •£
5
0 0 •£
4
0 0 •£
3
Listed shares and securities
Number of disposals
Disposal proceeds
Allowable costs (including purchase price)
Gains in the year, before losses
If you are making any claim or election, put 'X' in the box
If your computations include any estimates or valuations,put 'X' in the box
21
20
0 0 •£
19
0 0 •£
18
0 0 •£
17
16
SA108 2009 Tax Return: Capital gains summary: Page CG 2
Unlisted shares and securities
Number of disposals
Disposal proceeds
Allowable costs (including purchase price)
Gains in the year, before losses
If you are making any claim or election, put 'X' in the box
If your computations include any estimates or valuations,put 'X' in the box
27
26
0 0 •£
25
0 0 •£
24
0 0 •£
23
22
Property and other assets and gains
Number of disposals
Disposal proceeds
Allowable costs (including purchase price)
Gains in the year, before losses
Attributed gains where personal losses cannot be set-off
If you are making any claim or election, put 'X' in the box
If your computations include any estimates or valuations,put 'X' in the box
34
33
0 0 •£
32
0 0 •£
31
0 0 •£
30
0 0 •£
29
28
Any other information
Please give any other information in this space35
SA109 2009 Tax Return: Residence, remittance basis etc. pages: Page RR 1 HMRC 12/08 net
Residence, remittance basis etc.Tax year 6 April 2008 to 5 April 2009
Your name Your unique taxpayer reference (UTR)
Number of days spent in the UK during 2008–09
Number of days in box 10 attributed to exceptional circumstances
Number of separate occasions that you have been to the UK during 2008–09
Number of workdays you spent in the UK
Number of days you have spent in the UK since 5 April 2005 or, if you left the UK after 5 April 2005, thenumber of days spent in the UK since you left
14
13
12
11
10
Time spent in the UK (if you were not resident or not ordinarily resident in the UK)Please complete the boxes for the whole year unless you are requesting split-year treatment. If you are (you put 'X' in box 3)complete the boxes either for the period from 6 April 2008 until your arrival, or for the period from your departure until 5 April 2009.
If you were not resident in the UK for 2008–09, put ‘X’ in the box
If you were not ordinarily resident in the UK for 2008–09, put ‘X’ in the box
If you are requesting split-year treatment for 2008–09, put ‘X’ in the box
If you were resident in the UK for 2007–08, put ‘X’ in the box
If you were ordinarily resident in the UK for 2007–08, put ‘X’ in the box
If you arrived in the UK on or after 6 April 2008, enter the date you arrived DD MM YYYY
If you left the UK on or after 6 April 2008, enter the date you left
If you work full-time abroad, or if you worked full-timeabroad before the date in box 6 or after the date in box 7,put ‘X’ in the box
If you have come to the UK to live or to remain here for aperiod of 2 years or more, put ‘X’ in the box
9
8
7
6
5
4
3
2
1
Residence statusWork through pages RRN 1 to RRN 10 of the notes before you fill in boxes 1 to 9.
SA109 2009 Tax Return: Residence, remittance basis etc. pages: Page RR 2
If you are entitled to claim personal allowances as a non-resident because of the terms of a Double TaxationAgreement, put ‘X’ in the box
If you are entitled to claim personal allowances as a non-resident on some other basis, put ‘X’ in the box
Enter the code(s) for the country or countries of which youare a national and/or resident – see page RRN 13 of the notes
17
16
15
Personal allowances
Enter the code(s) for the country or countries, other than the UK, in which you were resident for tax purposes for 2008–09 - see page RRN 13 of the notes
If you were also resident in either or both of the countries above for 2007–08, enter the appropriate code(s) - see page RRN 13 of the notes
Relief under Double Taxation Agreements between the UK and other countries – amount claimed because
of an agreement awarding residence to another
country (see Help Sheet 302)
Relief claimed because of other provisions of the relevant Double Taxation Agreements (see Help Sheet 304)
£ 0 0•
21
£ 0 0•
20
19
18
Residence in other countries and Double Taxation ReliefIf you are claiming relief in box 20 or box 21, fill in the appropriate claim form in Help Sheet 302 or 304 and send this as well.
If you are domiciled outside the UK and it is relevant to your Income Tax or Capital Gains Tax liability, put ‘X’ in the box
If 2008–09 is the first year that you have told us that yourdomicile is outside the UK, put ‘X’ in the box
If you have put 'X' in box 22 and have a domicile of originwithin the UK, enter the date on which your domicile changed
If you were born in the UK but have never been domiciled here, put ‘X’ in the box
If you have put 'X' in box 22 and you were born outside the UK, enter the date that you came to live in the UK
26
25
24
23
22
Domicile
Country codes can be found in the Foreign notes. These are obtainable from www.hmrc.gov.uk or the Orderline
SA109 2009 Tax Return: Residence, remittance basis etc. pages: Page RR 3
Remittance basisSubstantial changes were made to the remittance basis of taxation from 6 April 2008. Read pages RRN 17 to RRN 22 covering boxes 27 to 35 in the notes before completing this section.
Please give any other information in this space35
Any other information
If you are making a claim for the remittance basis for 2008–09, put ‘X’ in the box
If your unremitted income and capital gains for 2008–09 isless than £2000, put ‘X’ in the box
If you were UK resident for 2008–09 and for 7 or more ofthe preceding 9 tax years, put ‘X’ in the box
If you were under 18 on 5 April 2009, put ‘X’ in the box
Amount of nominated income
Amount of nominated capital gains
Adjustment to payments on account – see notes
If you have remitted any nominated income or gains during 2008–09, put ‘X’ in the box – see notes
34
£ •
33
£ 0 0•
32
£ 0 0•
31
30
29
28
27
SA109 2009 Tax Return: Residence, remittance basis etc. pages: Page RR 4
Please give any other information in this space35
Any other information (continued)
SA110 2009 Tax Return: Tax calculation summary: Page TC 1 HMRC 12/08 net
Tax calculation summaryTax year 6 April 2008 to 5 April 2009
Underpaid tax for earlier years included in your tax codefor 2008–09 – enter the amount from your PAYE Notice
of Coding
Underpaid tax for 2008–09 included in your tax code for 2009–10 – enter the amount from your PAYE Notice
of Coding
£ •
8
£ •
7
Underpaid taxIf you pay tax under PAYE, look at your PAYE Notice of Coding and the notes in Section 11 of the Tax calculation summary notes,then fill in boxes 7 and 8 as appropriate.
Total tax, Student Loan repayment and Class 4 NICs duebefore any payments on account
Total tax, Student Loan repayment and Class 4 NICsoverpaid
Student Loan repayment due
Class 4 NICs due
Capital Gains Tax due
Pension charges due
£ •
6
£ •
5
£ •
4
£ 0 0•
3
£ •
2
£ •
1
Self assessmentYou can use the Working Sheet in the Tax calculation summary notes to work out the total tax, Student Loan repayment and Class 4 NICs due or overpaid for 2008–09. If the result is a positive amount, enter it in box 1; if it is a negative, enter it in box 2.
Blind person’s surplus allowance you can have If you or your spouse or civil partner were born before 6 April 1935, the amount of married couple’s surplus allowance you can have
£ 0 0•
12
£ 0 0•
11
Blind person's surplus allowance and married couple's surplus allowanceEnter the amount of any surplus allowance transferred from your spouse or civil partner.
If you are claiming to reduce your 2009–10 payments onaccount, put ‘X’ in the box – enter the reduced amount of
your first payment in box 10 and say why you are making
the claim in box 16 overleaf
Your first payment on account for 2009–10 – enter
the amount (including pence)
£ •
109
Payments on accountPlease read the notes for Section 12 of the Tax calculation summary notes to see if you need to make any payments on accountfor 2009–10.
Your name Your unique taxpayer reference (UTR)
SA110 2009 Tax Return: Tax calculation summary: Page TC 2
Any other information
Please give any other information in this space16
Increase in tax due because of adjustments to an earlier year
Decrease in tax due because of adjustments to an earlier year
Any 2009–10 repayment you are claiming now
£ •
15
£ •
14
£ •
13
Adjustments to tax dueYou may need to make an adjustment to increase or decrease your tax for 2008–09 because you are claiming averaging forfarmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2008–09 certainlosses from 2009–10. If you need help in filling in these boxes, ask us or your tax adviser.
PARTNERSHIP TAX RETURN: PAGE 1 Please turn overHMRC 12/08 net
Who should send the Partnership Tax Return? If this Partnership Tax Return has been issued in thename of the partnership, then the partner nominatedby the other members of the partnership during the period covered by the Tax Return is required by law tocomplete it and send it back to us. If the partners areunable to nominate someone, they should ask us tonominate one of them.
If this Partnership Tax Return has been issued in thename of a particular partner, that partner is requiredby law to send it back to us.
European Economic Interest Groupings (EEIGs) are alsorequired by law to send us a Partnership Tax Return. Seepage 6 of the Partnership Tax Return Guide for details.
The Partnership Tax Return
We have sent you pages 1 to 8 of the Partnership TaxReturn; these cover common types of partnershipincome, such as trading income. There are otherPages, which we have not sent you, for other types ofincome and disposals.
You are responsible for making sure you have the rightPages. Answer the questions in this form to find out ifyou have the right ones.
Unless we know you have a tax adviser we have sentyou a Partnership Tax Return Guide to help you fill inthe Return. If you want a copy, call the Orderline ordownload from www.hmrc.gov.uk
If you need help:
• refer to the Partnership Tax Return Guide, OORR
• phone the number above - most questions can beanswered by telephone, OORR
• when the office is closed, phone our Helpline on 0845 9000 444 for general advice.
The green arrows and instructions will guide youthrough the Partnership Tax Return.
Thhiiss NNoottiiccee requires you by law to send us a Tax Return, and any documents we ask for, for the year
from 6 April 2008 to 5 April 2009. Give details of allthe income and disposals of chargeable assets onwhich the partners may be charged to tax using:• the Internet (using 3rd party commercial software).
An instant online acknowledgement will tell youthat your Tax Return has been safely received. To register and enrol for Self Assessment Online forPartnerships go to www.hmrc.gov.uk and fromthe ‘do it online’ menu select ‘self assessment’; OORR
• this form and any supplementary Pages you need.Make sure your Tax Return, and any documentsasked for, reach us by:
• 31 October 2009 if you complete a paper TaxReturn; OORR
• 31 January 2010 if you file online.If this Notice is given after 31 July 2009 then the TaxReturn must be received by us by the later of:• 3 months from the date this Notice was given, or• 31 January 2010.
You may have slightly longer if the partnership includesa company as a partner.
You should make sure that the information individualpartners need in order to complete their personal TaxReturns is given to them as quickly as possible. Somepartners may wish to send their personal Tax Returnsby 31 October 2009.
Each partner who was a member of the partnershipduring the return period is liable to automatic penaltiesif the Partnership Tax Return does not reach us by therelevant filing date shown above. They will have to payinterest and may have to pay a surcharge on any taxthey pay late. All Tax Returns will be checked and thereare penalties for supplying false or incompleteinformation.
HM Revenue & Customs office address
Telephone
Tax reference
DateIssue address
ForReference
SA80
0
Partnership Tax Return for the year ended 5 April 2009
PARTNERSHIP TAX RETURN: PAGE 2HMRC 12/08 net
Check to make sure you have theright supplementary Pages(including the Partnership
Savings Pages - see Question 7)and then tick the box below
PARTNERSHIP BUSINESS AND INVESTMENT INCOME for the year ended 5 April 2009
Answer Questions 1 to 6 on this page and Question 7 on page 8 to check that you have the Pages you need to make a complete return of partnership income and related information for the year ended 5 April 2009. If you answer 'Yes', you must make sure that you have the right Pages and then fill in the relevant boxes. If not, go to the next question.
Phone the Orderline on 0845 9000 404 (textphone available), or fax0845 9000 604, for the appropriate supplementary Pages and Notes. If you live or work abroad you can phone the Orderline on the international access code followed by (+44) 161 930 8331, or fax (+44) 87 0155 5778. The Orderline is closed Christmas Day, Boxing Day and New Year's Day.
Or go to www.hmrc.gov.uk
TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009
Did the partnership receive any rent or other income from UK property?
Did the partnership have any foreign income?
Did the partnership business include a trade or professionat any time between 6 April 2008 and 5 April 2009?
Did the partnership dispose of any chargeable assets?
During the return period has the partnership included any member who is:
� a company
� not resident in the UK If yes, read page 14 of the Partnership Tax Return Guide about filling in the Partnership Statement.
� a partner in a business controlled and managed abroad and who is not domiciled in the UK or is not ordinarily resident in the UK?
Are you completing this Tax Return on behalf of a European Economic Interest Grouping (EEIG)?
If yes, read page 5 the PartnershipTax Return Guide.
If yes, read page 6 of the Partnership Tax Return Guide.
If yes, complete boxes 3.1 to 3.117on pages 2 to 5 as appropriate.
Q2
Q3
Q4
Q5
Q6
Q1
FOREIGN
CHARGEABLE ASSETS
UK PROPERTY
You have to fill in a set of boxes for each trade carried on by the partnership and you may have to fill in aseparate set if partnership accounts were made up to more than one date in the year ended 5 April 2009.Check the rules on pages 6 to 8 of the Partnership Tax Return Guide.Box numbers 3.3, 3.6, 3.9, 3.74 to 3.81, 3.85 to 3.92, and 3.94 to 3.96 are not used.
� Partnership details
Name of business
Description of partnership trade or profession
Accounting period - read the notes on page 6of the Partnership Tax Return Guide
Start End
� Tick box 3.11 if the partnership's accounts do not cover the period from the last accounting date (explain why in the 'Additional information' box, box 3.116, on page 3)
� Tick box 3.12 if your accounting date has changed (only if this is a permanent change and you want it to count for tax)
� Tick box 3.13 if this is the second or further change (explain why you have not used the same date as last year in the 'Additional information' box, box 3.116, on page 3).
� Date of commencement(if after 5 April 2006)
� Date of cessation(if before 6 April 2009)
� Tick box 3.10 if you are not required to complete boxes 3.14 to 3.93 and boxes 3.99 to 3.115
YES
3.13
3.12/ /3.8
/ /3.7
3.10
3.11
3.1
3.2 / /3.4 / /3.5
YES
YES
YES
YES
YES
YES
YES
PARTNERSHIP TAX RETURN: PAGE 3HMRC 12/08 net
TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued
Please turn over
Capital allowances
Income and expenses for this accounting period
If your annual turnover was £30,000 or more, or would be if you traded for a whole year,iiggnnoorree boxes 3.24 to 3.26. Now fill in page 4.If your annual turnover was below £30,000, or would be if you traded for a whole year, ffiillll iinn bbooxxeess 33..2244 ttoo 33..2266 iinnsstteeaadd ooff ppaaggee 44.
� Turnover including other business receipts, and goods etc. taken for personal use (and balancing charges from box 3.23)
� Expenses allowable for tax (including capital allowances from box 3.22)
Net profit for this accounting period (put figure in brackets if a loss)
Additional information
Balancing charges
Capital allowances - summary
� Annual Investment Allowance (include any balancing chargesin box 3.17 below)
� Cars costing more than £12,000 (excluding cars with low CO2 emissions) (A separate calculation should be made for each car)
� Other business plant and machinery (including cars with low CO2 emissionsand cars costing less than £12,000)
� Agricultural or Industrial Buildings Allowance (A separate calculation must be made for each block of expenditure)
� Other capital allowances claimed (separate calculations must be made).Claims to and balancing charges arising on Business Premises Renovation Allowance must also be included in boxes 10.4 and 10.5 respectively
Total capital allowances/balancing charges
� Tick box 3.22A if box 3.22 includes enhanced capital allowances fordesignated environmentally beneficial plant and machinery
3.116
£3.14
£
£3.18
£3.15
£3.173.16
£3.19
£
£
3.20
3.22
£3.21
£3.24
£3.13A
£3.25
£3.26
3.22A
total of column above
3.23 £
box 3.24 minus box 3.25
total of column above
�
�
PARTNERSHIP TAX RETURN: PAGE 4HMRC 12/08 net
TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued
Put the total of boxes 3.30to 3.45 iinn bbooxx 33..6666 bbeellooww
Income and expenses for this accounting period
You must fill in this page if your annual turnover was £30,000 or more. If your annual turnover was more than £15 million, fill inboxes 3.29, 3.73, 3.82 to 3.98 and 3.117 and send the partnership accounts and computations. Read the notes on page 9 ofthe Partnership Tax Return Guide.If you were registered for VAT, do the figures in boxes 3.29 to 3.64 include VAT? or exclude VAT? Sales/business
income (turnover)DDiissaalllloowwaabbllee eexxppeennsseess iinncclluuddeedd iinn bbooxxeess 33..4466 ttoo 33..6633 TToottaall eexxppeennsseess
� Cost of sales
� Construction industry subcontractor costs
� Other direct costs
GGrroossss pprrooffiitt//((lloossss))
OOtthheerr iinnccoommee//pprrooffiittss
� Employee costs
� Premises costs
� Repairs
� General administrative expenses
� Motor expenses
� Travel and subsistence
� Advertising, promotion and entertainment
� Legal and professional costs
� Bad debts
� Interest and alternative finance payments
� Other finance charges
� Depreciation and loss/(profit) on sale
� Other expenses including partnership charges
Total expenses
Net profit/(loss)Tax adjustments to net profit or loss for this accounting period
� Disallowable expenses
� Goods, etc. taken for personal use and other adjustments(apart from disallowable expenses) that increase profits
� Balancing charges (from box 3.23)
Total additions to net profit (deduct from net loss)
� Capital allowances (from box 3.22)
� Deductions from net profit (add to net loss)
Net business profit for tax purposes for this accounting period (put figure in brackets if a loss)
£
£3.72
£
£3.30
3.32
£3.47
£3.33
£3.34
£3.35
£3.36
£3.37
£3.38
£3.39
£3.69
£3.46
£ £3.48
£3.51
£3.40
£3.41
£3.42
£3.43
£3.44
£3.45
£3.52
£3.53
£3.54
£3.55
£3.56
£3.57
£3.58
£3.59
£3.60
£3.61
£3.62
£3.63
£3.29
£3.49
£3.50
£3.64
£3.65
£3.66
£3.67
£3.68
£3.73
£3.70
£3.71
3.27 3.28
3.31
box 3.29 minus(boxes 3.46 + 3.47 + 3.48)
boxes 3.51 to 3.63
boxes 3.66 + 3.67 + 3.68
boxes 3.49 + 3.50 minus 3.64
boxes 3.30 to 3.45
boxes 3.70 + 3.71
boxes 3.65 + 3.69minus box 3.72
�
�
PARTNERSHIP TAX RETURN: PAGE 5HMRC 12/08 net Please turn over
TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued
Subcontractors in the construction industry
� Deductions on payment and deduction statements from contractors - construction industry subcontractors only
Tax taken off trading income
� Tax taken off trading income (excluding deductions made by contractors on account of tax)
See page 4 of the Partnership Tax Return Guide if you are a 'CT Partnership'.
Summary of balance sheet for this accounting period
Leave these boxes blank if you do not have a balance sheet or your annual turnover was more than £15 million.
Assets � Plant, machinery and motor vehicles
� Other fixed assets (premises, goodwill, investments etc.)
� Stock and work in progress
� Debtors/prepayments/other current assets
� Bank/building society balances
� Cash in hand
Liabilities � Trade creditors/accruals
� Loans and overdrawn bank accounts
� Other liabilities
Net business assets (put the figure in brackets if you had net business liabilities)
Represented by Partners' current and capital accounts
� Balance at start of period*
� Net profit/(loss)*
� Capital introduced
� Drawings
� Balance at end of period*
* If the capital account is overdrawn, or the business made a net loss, show the figure in brackets.
Box 3.116 'Additional information' is on page 3.
Partnership trade charges
� Net partnership charges paid in the period 6 April 2008 to 5 April 2009 (not the accounting period)
Copy this figure to box 24 in the Partnership Statement
Copy this figure to box 24A inthe Partnership Statement
Copy this figure to box 12 in the Partnership Statement
Copy this figure to box 11 in the Partnership Statement
Taxable profit or loss for this accounting period
� Adjustment on change of basis
Net profit for this accounting period (if loss, enter '0' here) from box 3.26 or box 3.73
Allowable loss for this accounting period (if profit, enter '0' here) from box 3.26 or box 3.73
Tick box 3.93 if the figure in box 3.83 or box 3.84 is provisional
Copy this figure to box 11A inthe Partnership Statement
Copy this figure to box 11 in the Partnership Statement
£3.111
£3.112
£3.113
£3.114
£3.115
£3.84
3.93
£3.97
£3.99
£3.100
£3.101
£3.102
£3.106
£3.103
£3.104
£3.109
£3.105
£3.107
£3.108
£3.110
£3.117
£3.98
£3.82
£3.83
boxes 3.99 to 3.104
boxes 3.106 to 3.108
box 3.105 minus box 3.109
boxes 3.111 to 3.113minus box 3.114
�
�
�
�
�
PARTNERSHIP TAX RETURN: PAGE 6HMRC 12/08 net
Please read these instructions before completing the Statement
Use these pages to allocate partnership income if the only income for the relevant return period was trading and professional income or taxed interestand alternative finance receipts from banks and building societies. Otherwiseyou must ask the Orderline for the Partnership Statement (Full) pages to recorddetails of the allocation of all the partnership income.
Fill in boxes 1 to 29 and boxes A and B as appropriate. Get the figures you need from the relevant boxes in the Partnership Tax Return. Complete a separate Statement for each accounting period covered by this Partnership Tax Return and for each trade or profession carried on by the partnership.
Then allocate the amounts in boxes 11 to 29 attributable to each partner using the allocation columns on this page and page 7 (see pages 14 to 17 of the Partnership Tax Return Guide for help). If the partnership has more than three partners, please photocopy page 7.
Each partner will need a copy of their allocation of income to fill in theirpersonal Tax Return.
Partnership's profits, losses, income, tax credits, etc.
� for an accounting period ended in 2008–09
PARTNERSHIP INFORMATIONIf the partnership business includes a trade orprofession, enter here the accounting period for which appropriate items in this statement are returned.
Start
End
Nature of trade
from box 3.83 Profit from a trade or profession
from box 3.84 Loss from a trade or profession
UK taxed interest and taxed alternativefinance receipts
from box 7.8A Income Tax taken off
from box 3.117Partnership charges
Tick here if this Statement is drawn up using tax rules for non-residents
Tick this box if the items
entered in the box had
foreign tax taken off
�
Tick here if this Statement is drawnup using Corporation Tax rules
MIXED PARTNERSHIPS
� for the period 6 April 2008 to 5 April 2009*
from box 3.98 Other tax taken off trading income
from box 3.82 Adjustment on change of basis
* if you are a 'CT Partnership' see page 4 of the Partnership Tax Return Guide
Step 3
Step 2
Step 1
29
25
24A
24
22
1 / /
2 / /
3
4 5
A
B
11
11A
12
CIS deductions made by contractorson account of tax
from box 3.97
from box 7.9A
PARTNERSHIP STATEMENT (SHORT) for the year ended 5 April 2009
Copy this figure to box 26
Copy this figure to box 28
Copy this figure to box 27
Copy this figure to box 4, ’Other taxreliefs’ section on page Ai 2 in yourpersonal Tax Return
Copy this figure to box 7
Copy this figure to box 7
Copy figures in boxes 11 to 29 toboxes in the individual’s Partnership(short) pages as shown below
Copy this figure to box 29
Profit
Loss
Copy this figure to box 9
6
10
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner’s unique taxpayer reference (UTR)
Date ceased to be a partner(if during 2008–09) Partner’s National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.
9 / /
25 £
24A £
24 £
22 £
12 £
11A £
11 £
29 £
7 / / 8
£
£
£
£
£
£
£
£
PARTNERSHIP TAX RETURN: PAGE 7 Please turn overHMRC 12/08 net
PARTNERSHIP STATEMENT (SHORT) for the year ended 5 April 2009, continued
Copy this figure to box 26
Copy this figure to box 28
Copy this figure to box 27
Copy this figure to box 7
Copy this figure to box 7
Copy figures in boxes 11 to 29 toboxes in the individual’s Partnership(short) pages as shown below
Copy this figure to box 29
Profit
Loss
Copy this figure to box 26
Copy this figure to box 28
Copy this figure to box 27
Copy this figure to box 7
Copy this figure to box 7
Copy figures in boxes 11 to 29 toboxes in the individual’s Partnership(short) pages as shown below
Copy this figure to box 29
Profit
Loss
Copy this figure to box 9 Copy this figure to box 9
6 6
10 10
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner’s unique taxpayer reference (UTR)
Date ceased to be a partner(if during 2008–09) Partner’s National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner’s unique taxpayer reference (UTR)
Date ceased to be a partner(if during 2008–09) Partner’s National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.
25 £
24A £
24 £
22 £
12 £
11A £
11 £
29 £
25 £
24A £
24 £
22 £
12 £
11A £
11 £
29 £
7 / /
9 / /
8 7 / /
9 / /
8
Copy this figure to box 4, ’Other taxreliefs’ section on page Ai 2 in yourpersonal Tax Return
Copy this figure to box 4, ’Other taxreliefs’ section on page Ai 2 in yourpersonal Tax Return
PARTNERSHIP TAX RETURN: PAGE 8HMRC 12/08 net
OTHER INFORMATION for the year ended 5 April 2009
YESYESAre the details on the front of the Partnership Tax Return wrong?
Please give a daytime telephone number (including the area code) in boxes 9.1 and 9.2.It is often simpler to phone if we need to ask you about your Tax Return.
I attach additional copies of page 7. There were partners in this partnership for that period.
Before you send the completed Tax Return back to your current HM Revenue & Customs office, you must sign the statement below.If you give false information or conceal any part of the partnership's income or details of the disposal of chargeable assets, you may be liable to financial penalties and/or you may be prosecuted.
The information I have given in this Partnership Tax Return, as the nominated partner, is correct and complete to the best of my knowledge and belief.
Signature Date
If yes, make any corrections on the front of the formQ8
Q9
YES
£7.8A
Q11
Gross amount before taxAmount after tax taken off Tax taken off
Q7 Did the partnership receive any other income which you have not already included elsewhere in the Partnership Tax Return?Make sure you fill in the Pages for Questions 1 to 4 before answering Question 7
If you ticked the 'Yes' box and the only income was interest, or alternative finance receipts with tax taken off, from banks and building societies, fill in boxes 7.7A to 7.9A below. Otherwise phone the Orderline and ask for the Partnership Savings Pages andleave boxes 7.7A to 7.9A blank. If you have more than one account, enter totals in the boxes.
� Interest and alternative finance receipts from UK banks and building societies, paid with tax taken off for the period 6 April 2008 to 5 April 2009 (not the accounting period)
Q10
9.3
Postcode
Your telephone number
If you have signed for someone else, please also:� state the capacity in which you are signing
(for example, as executor or receiver)
Print name in full here:
or, if you prefer, your adviser's telephone number
Your adviser's name and address
Disclosure of tax avoidance schemes – If the Partnership is a party to one or more disclosable tax avoidance schemes, you must complete boxes 10.2 and 10.3. Give details of each scheme (up to three) on a separate line. If the Partnership is party to more than three schemes give further details in the 'Additional information' box, box 3.116, on page 3.
Declaration - I have filled in and am sending back to you the following:
Scheme referencenumber
Tax year in which theexpected advantage tothe partners arises – yearended 5 April
1 TO 5 OF THIS FORM
6 & 7 PARTNERSHIP STATEMENT (SHORT)
6 & 7 PARTNERSHIP STATEMENT (FULL)
PARTNERSHIP UK PROPERTY
PARTNERSHIP FOREIGN
PARTNERSHIP TRADING
PARTNERSHIP SAVINGS
� give the name of the person you are signing for and your name and address in the 'Additional information' box, box 3.116, on page 3.
Please tick box 10.1 if this Partnership Tax Return contains figures that are provisional because you do not yet have final figures. Page 17 of the Partnership Tax Return Guide explains the circumstances in which provisional figures may be used and asks for some additional information to be provided in box 3.116 on page 3.
PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS
11.4
11.3
9.1
9.2
£7.9A
10.1
11.1 11.2
£7.7A
Other information
10.2 10.3
� Business Premises Renovation Allowance (BPRA) - read page 18 of the Partnership Tax Return Guide before you fill in these boxes. Extract from boxes 3.20 and 3.21 (and boxes 1.34 and 1.32 from the Partnership UK Property pages) the amounts that relate to any BPRA claims or charges. Enter claims to BPRA in box 10.4 and charges in box 10.5 10.5 £10.4 £
Capital allowance Balancing charge
Copy this figure to box 25 inthe Partnership Statement
Copy this figure to box 22 inthe Partnership Statement
If Yes, read the note below
PARTNERSHIP STATEMENT (FULL)
14
Please read these instructions before completing the Statement
Fill in boxes 1 to 30 and boxes A to H, as appropriate. Get the figures you needfrom the relevant boxes in the Partnership Tax Return. Complete a separateStatement for each accounting period covered by this Partnership Tax Returnand for each trade or profession carried on by the partnership.
Then allocate the amounts in boxes 11 to 30 attributable to each partner usingthe allocation columns on this page and page 7 (see pages 14 to 17 of thePartnership Tax Return Guide for help). If the partnership has more than sixpartners, photocopy the allocation pages or ask the Orderline for more copies.
Each partner will need a copy of their allocation of income to fill in thePartnership (full) pages in their personal tax return.
Tick here if this Statement is drawn up using Corporation Tax Rules
Partnership's profits, losses, income, tax credits, etc.
Tick here if this Statement is drawn up using tax rules for non-residents
Tick this box if the itemsentered in the box had
foreign tax taken off�
PARTNERSHIP INFORMATIONIf the partnership business includes a trade or profession, enter here the accounting period for which appropriate items in this Statement are returned.
Start
End
Nature oftrade
1 / /
2 / /
SA80
0(PS
)
‡ if you completed Question 7 on page 8 of the tax return copy the figure from box 7.9A * if you completed Question 7 on page 8 of the tax return copy the figure from box 7.8A
Step 3
Step 2
Step 1
3
4 5
from box 3.83 Profit from a trade or profession A
from box 3.84 Loss from a trade or profession
from box 3.82 Adjustment on change of basis
from box 7.6 Income from untaxed UK savings
from box 2.6 Income from untaxed foreign savings
from box 7.44 Other untaxed UK income
from box 7.45 Loss from other untaxed UK income
from box 2.7 Other untaxed foreign income
from box 2.9 Income from offshore funds
from box 1.37 Profit (or loss) on UK property
from box 1.17 Loss on UK furnished holiday lettings
from boxes 7.35 Taxed savings at 10%
from box 7.48 Other taxed income
from box 3.97 Deductions on payment and deduction statements from contractors– construction industry subcontractors only
from boxes 7.19, 7.47 & 1.20* UK Income Tax
from box 7.27 UK tax credits
from box 2.6B + ((box 2.6A minusbox 2.6B) x 100/90) Foreign dividends
from box 7.34 + ((box 2.6A minusbox 2.6B) x 100/90 x 10%) UK notional Income Tax
from box 2.8 Foreign tax paid or treated as paid
from box 1.16 Profit on UK furnished holiday lettings
from box 3.117 Partnership trade charges
from box 4.1 Total proceeds from disposals of chargeable assets
from box 2.10 Loss on foreign let property
Untaxed income for the period shown in boxes 1 and 2 above, or for the period 6 April 2008 to 5 April 2009, as appropriate
Taxed income for period 6 April 2008 to 5 April 2009
Tax credits and other information for period 6 April 2008 to 5 April 2009
from box 3.98 Other tax taken off trading income
from boxes 7.20‡ Taxed savings at 20%
PARTNERSHIP TAX RETURN � PAGE 6HMRC 12/08 net
B
C
D
E
H
11 £
11A £
12 £
13 £
15 £
14A £
18 £
16 £
17 £
19 £
19A £
20 £
21 £
22A £
22 £
23 £
24 £
24A £
25 £
26 £
27 £
28 £
29 £
30 £
14 £
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner's unique taxpayer reference (UTR)
Date ceased to be a partner(if during 2008–09) Partner's National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.Copy figures in boxes 11 to 30 to boxes in the individual’s Partnership (full)pages as shown below
7 / /
9 / /
8
10
6
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner's unique taxpayer reference (UTR)
Date ceased to be a partner(if during 2008–09) Partner's National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.Copy figures in boxes 11 to 30 to boxes in the individual’s Partnership (full)pages as shown below
7 / /
9 / /
8
10
6
PARTNERSHIP TAX RETURN � PAGE 7
Profit
Copy this figure to box 26
Copy this figure to box 44
Copy this figure to box 7
Copy this figure to box 9
Copy this figure to box 26
Copy this figure to box 44
Copy this figure to box 7
Copy this figure to box 9
Profit
Loss Copy this figure to box 7 Loss Copy this figure to box 7
HMRC 12/08 net
Add box 14A to any figure in box 22A and copy total to box 67
Add box 14A to any figure in box 22A and copy total to box 67
Copy this figure to box 48
Copy this figure to box 55
Copy this figure to box 51
Copy this figure to box 34
Copy this figure to box 40
Copy this figure to box 60
Include this figure in your ‘relevant UK earnings’when working out the tax relief on yourcontributions to registered pension schemes
Copy this figure to box 48
Copy this figure to box 55
Copy this figure to box 51
Copy this figure to box 34
Copy this figure to box 40
Copy this figure to box 60
Include this figure in your ‘relevant UK earnings’when working out the tax relief on yourcontributions to registered pension schemes
Copy this figure to box 73
Copy this figure to box 77
Copy this figure to box 76
Copy this figure to box 79
Copy this figure to box 81
Use the information for each disposal to calculate gains
Copy this figure to box 4, ‘Other tax reliefs’ section on page Ai 2 in your personal tax return
Use the information for each countryto calculate any relief you wish to claim
Copy this figure to box 78
Copy this figure to box 73
Copy this figure to box 77
Copy this figure to box 76
Copy this figure to box 79
Copy this figure to box 81
Use the information for each disposal to calculate gains
Copy this figure to box 4, ‘Other tax reliefs’ section on page Ai 2 in your personal tax return
Use the information for each countryto calculate any relief you wish to claim
Copy this figure to box 78
Copy this figure to box 70
Add to box 14A and copy total to box 67 Add to box 14A and copy total to box 67
Copy this figure to box 70
Copy this figure to box 29 Copy this figure to box 29
11 £
11A £
12 £
13 £
15 £
11 £
11A £
13 £
15 £
12 £
14A £ 14A £
16 £
20 £
16 £
17 £ 17 £
18 £ 18 £
19 £ 19 £
19A £ 19A £
20 £
21 £ 21 £
22A £
22 £
22A £
22 £
23 £ 23 £
24 £ 24 £
24A £ 24A £
25 £ 25 £
26 £ 26 £
27 £ 27 £
28 £ 28 £
29 £ 29 £
30 £ 30 £
14 £ 14 £
PARTNERSHIP STATEMENT (FULL)PARTNERSHIP STATEMENT (FULL)
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner's tax reference
Date ceased to be a partner(if during 2008–09) Partner's National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.Copy figures in boxes 11 to 30 to boxes in the individual’s Partnership (full)pages as shown below
7 / /
9 / /
8
10
6
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner's tax reference
Date ceased to be a partner(if during 2008–09) Partner's National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.Copy figures in boxes 11 to 30 to boxes in the individual’s Partnership (full)pages as shown below
7 / /
9 / /
8
10
6
PARTNERSHIP TAX RETURN � PAGE 7
Copy this figure to box 26
Copy this figure to box 44
Copy this figure to box 7
Copy this figure to box 9
Copy this figure to box 7
Profit
Copy this figure to box 26
Copy this figure to box 44
Copy this figure to box 7
Copy this figure to box 9
Profit
Loss Copy this figure to box 7 Loss
Copy this figure to box 29Copy this figure to box 29
Add box 14A to any figure in box 22A and copy total to box 67
Add box 14A to any figure in box 22A and copy total to box 67
Copy this figure to box 48
Copy this figure to box 55
Copy this figure to box 51
Copy this figure to box 34
Copy this figure to box 40
Copy this figure to box 60
Include this figure in your ‘relevant UK earnings’when working out the tax relief on yourcontributions to registered pension schemes
Copy this figure to box 77
Copy this figure to box 76
Copy this figure to box 79
Copy this figure to box 81
Use the information for each disposal to calculate gains
Copy this figure to box 4, ‘Other tax reliefs’ section on page Ai 2 in your personal tax return
Use the information for each countryto calculate any relief you wish to claim
Copy this figure to box 78
Copy this figure to box 70
Add to box 14A and copy total to box 67
Copy this figure to box 48
Copy this figure to box 55
Copy this figure to box 51
Copy this figure to box 34
Copy this figure to box 40
Copy this figure to box 60
Include this figure in your ‘relevant UK earnings’when working out the tax relief on yourcontributions to registered pension schemes
Copy this figure to box 73
Copy this figure to box 77
Copy this figure to box 76
Copy this figure to box 79
Copy this figure to box 81
Use the information for each disposal to calculate gains
Copy this figure to box 4, ‘Other tax reliefs’ section on page Ai 2 in your personal tax return
Use the information for each countryto calculate any relief you wish to claim
Copy this figure to box 78
Copy this figure to box 70
Add to box 14A and copy total to box 67
Copy this figure to box 73
11 £
11A £
12 £
13 £
14 £
15 £
16 £
17 £
18 £
19 £
19A £
20 £
21 £
22A £
22 £
23 £
24 £
24A £
25 £
26 £
27 £
28 £
30 £
29 £
11 £
11A £
12 £
13 £
14 £
15 £
16 £
17 £
18 £
19 £
19A £
20 £
21 £
22A £
22 £
23 £
24 £
24A £
25 £
26 £
27 £
28 £
30 £
29 £
14A £ 14A £
HMRC 12/08 net
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner's unique taxpayer reference (UTR)
Date ceased to be a partner(if during 2008–09) Partner's National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.Copy figures in boxes 11 to 30 to boxes in the individual’s Partnership (full)pages as shown below
7 / /
9 / /
8
10
6
Individual partner detailsName of partner
Address
Postcode
Date appointed as a partner(if during 2008–09) Partner's unique taxpayer reference (UTR)
Date ceased to be a partner(if during 2008–09) Partner's National Insurance number
Partner’s share of profits, losses, income, tax credits, etc.Copy figures in boxes 11 to 30 to boxes in the individual’s Partnership (full)pages as shown below
7 / /
9 / /
8
10
6
Profit
Copy this figure to box 26
Copy this figure to box 44
Copy this figure to box 7
Copy this figure to box 9
Copy this figure to box 26
Copy this figure to box 44
Copy this figure to box 7
Copy this figure to box 9
Profit
Loss Copy this figure to box 7 Loss Copy this figure to box 7
PARTNERSHIP TAX RETURN � PAGE 7HMRC 12/08 net
Copy this figure to box 29 Copy this figure to box 29
Add box 14A to any figure in box 22A and copy total to box 67
Add box 14A to any figure in box 22A and copy total to box 67
Copy this figure to box 48
Copy this figure to box 55
Copy this figure to box 51
Copy this figure to box 34
Copy this figure to box 40
Copy this figure to box 60
Include this figure in your ‘relevant UK earnings’when working out the tax relief on yourcontributions to registered pension schemes
Copy this figure to box 48
Copy this figure to box 55
Copy this figure to box 51
Copy this figure to box 34
Copy this figure to box 40
Copy this figure to box 60
Include this figure in your ‘relevant UK earnings’when working out the tax relief on yourcontributions to registered pension schemes
Copy this figure to box 73
Copy this figure to box 77
Copy this figure to box 76
Copy this figure to box 79
Copy this figure to box 81
Use the information for each disposal to calculate gains
Copy this figure to box 4, ‘Other tax reliefs’ section on page Ai 2 in your personal tax return
Use the information for each countryto calculate any relief you wish to claim
Copy this figure to box 78
Copy this figure to box 73
Copy this figure to box 77
Copy this figure to box 76
Copy this figure to box 79
Copy this figure to box 81
Use the information for each disposal to calculate gains
Copy this figure to box 4, ‘Other tax reliefs’ section on page Ai 2 in your personal tax return
Use the information for each countryto calculate any relief you wish to claim
Copy this figure to box 78
Copy this figure to box 70
Add to box 14A and copy total to box 67 Add to box 14A and copy total to box 67
Copy this figure to box 70
23 £
22 £
11 £
11A £
12 £
13 £
14 £
15 £
16 £
17 £
18 £
19 £
19A £
20 £
21 £
22A £
24 £
24A £
25 £
26 £
27 £
28 £
30 £
29 £
11 £
11A £
12 £
13 £
14 £
15 £
16 £
17 £
18 £
19 £
19A £
20 £
21 £
22A £
22 £
23 £
24 £
24A £
25 £
26 £
27 £
28 £
30 £
29 £
14A £ 14A £
Income for the year ended 5 April 2009
PARTNERSHIP TAX RETURN � TRADES ETC.: PAGE PT1HMRC 12/08 net
PARTNERSHIP TRADING AND PROFESSIONAL INCOME
Name of business
Description of partnership trade or profession
� Date of commencement(if after 5 April 2006)
� Date of cessation(if before 6 April 2009)
� Tick box 3.10 if you are not required to complete boxes 3.14 to 3.93 and 3.99 to 3.115
EXTRA PAGES
SA80
0(TP
)
Complete these Pages if:
� you have ticked the 'Yes' box in Q3 on page 2 of the Partnership Tax Return (because your partnership business included a trade or profession at any time between 6 April 2008 and 5 April 2009), and
� the partnership carried on more than one trade or profession, or had accounts made up to more than one date in the year ended 5 April 2009.
Give details of the first trade or profession (or account) in pages 2 to 5 of the Partnership Tax Return. Fill in a separate set of these extra pages for second (and more) trades or professions (or accounts).
Box numbers 3.3, 3.6, 3.9, 3.74 to 3.81, 3.85 to 3.92, and 3.94 to 3.96 are not used.
Capital allowances
Accounting period - read the notes on page 6 of thePartnership Tax Return Guide
Start End
� Tick box 3.11 if the partnership's accounts do not cover the period from the last accounting date (explain why in the 'Additional information' box, box 3.116, on page PT3)
� Tick box 3.12 if your accounting date has changed (only if this is a permanent change and you want it to count for tax)
� Tick box 3.13 if this is the second or further change (explain why you have not used the same date as last year in the 'Additional information' box, box 3.116, on page PT3)
Balancing charges
3.22A
/ /3.7
/ /3.8
total of column above
£3.23
3.1
/ /3.4 / /3.5
3.13
3.12
3.2
3.10
3.11
£3.15
£3.17
£
£
£
£3.18
£3.20 £3.21
3.16
3.14
3.19
£
box 3.24 minus box 3.25
£3.26
3.25
3.24
£3.13A
total of column above
£3.22
� Income and expenses for this accounting period
If your annual turnover was £30,000 or more, or would be if you traded for the whole year,iiggnnoorree bbooxxeess 33..2244 ttoo 33..2266 bbeellooww.. NNooww ffiillll iinn ppaaggee PPTT22
If your annual turnover was below £30,000, or would be if you traded for the whole year, ffiillll iinn bbooxxeess 33..2244 ttoo 33..2266,, iinnsstteeaadd ooff ppaaggee PPTT22.
� Turnover, including other business receipts, and goods etc. taken for personal use (and balancing charges from box 3.23)
� Expenses allowable for tax (including capital allowances from box 3.22)
Net profit for this accounting period (put figure in brackets if a loss)
Now fill in Page PT3
� Partnership details
� Capital allowances - summary
� Annual Investment Allowance (include any balancing charges in box 3.17 below)
� Cars costing more than £12,000 (excluding cars with low CO2 emissions)(A separate calculation must be made for each car.)
� Other business plant and machinery (including cars with low CO2 emissionsand cars costing less than £12,000)
� Agricultural or Industrial Buildings Allowance (A separate calculation must be made for each block of expenditure.)
� Other capital allowances claimed (separate calculations must be made). Claims to and balancing charges arising on Business Premises Renovation Allowance must also be included in boxes 10.4 and 10.5 respectively
Total capital allowances/balancing charges
� Tick box 3.22A if box 3.22 includes enhanced capital allowances fordesignated environmentally beneficial plant and machinery
PARTNERSHIP TAX RETURN � TRADES ETC.: PAGE PT2HMRC 12/08 net
TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued
Put the total of boxes 3.30to 3.45 iinn bbooxx 33..6666 bbeellooww
� Income and expenses for this accounting period
You must fill in this page if your annual turnover was £30,000 or more. If your annual turnover was more than £15 million, fill in boxes 3.29 and 3.73 and send the partnership accounts and computations. Read the notes on page 9 of the Partnership Tax Return Guide.
If you were registered for VAT, do the figures in boxes 3.29 to 3.64 include VAT? or exclude VAT? Sales/business
income (turnover)DDiissaalllloowwaabbllee eexxppeennsseess iinncclluuddeedd iinn bbooxxeess 33..4466 ttoo 33..6633 TToottaall eexxppeennsseess
� Cost of sales
� Construction industry subcontractor costs
� Other direct costs
GGrroossss pprrooffiitt//((lloossss))
OOtthheerr iinnccoommee//pprrooffiittss
� Employee costs
� Premises costs
� Repairs
� General administrative expenses
� Motor expenses
� Travel and subsistence
� Advertising, promotion and entertainment
� Legal and professional costs
� Bad debts
� Interest and alternative finance payments
� Other finance charges
� Depreciation and loss/(profit) on sale
� Other expenses including partnership charges
Total expenses
Net profit/(loss)� Tax adjustments to net profit or loss for this accounting period
� Disallowable expenses
� Goods, etc. taken for personal use and other adjustments(apart from disallowable expenses) that increase profits
� Balancing charges (from box 3.23)
Total additions to net profit (deduct from net loss)
� Capital allowances (from box 3.22)
� Deductions from net profit (add to net loss)
Net business profit for tax purposes for this accounting period (put figure in brackets if a loss)
boxes 3.70 + 3.71
£3.72
3.27 3.28
£3.46
£3.48
£3.51
£3.40
£3.41
£3.42
£3.43
£3.44
£3.45
£3.52
£3.53
£3.54
£3.55
£3.56
£3.57
£3.58
£3.59
£3.60
£3.61
£3.62
£3.63
£3.29
£3.50
box 3.29 minus(boxes 3.46 + 3.47 + 3.48)
£3.49
£3.33
£3.34
£3.35
£3.36
£3.37
£3.38
£3.39
£3.30
£3.31
£3.32
£3.47
£3.67
£3.68
£3.70
£3.71
boxes 3.51 to 3.63
£3.64boxes 3.49 + 3.50 minus 3.64
£3.65
boxes 3.30 to 3.45
£3.66
boxes 3.66 + 3.67 + 3.68
£3.69
boxes 3.65 + 3.69 minus box 3.72
£3.73
PARTNERSHIP TAX RETURN � TRADES ETC.: PAGE PT3HMRC 12/08 net
TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued
Copy this figure to box 11A inthe Partnership Statement
Copy this figure to box 11 in the Partnership Statement
Copy this figure to box 12 in the Partnership Statement
Copy this figure to box 24 in the Partnership Statement
Copy this figure to box 24A inthe Partnership Statement
Additional information
Please turn over
£3.82
£3.83
£3.84
£3.97
£3.98
3.93
3.116
See page 4 of the Partnership Tax Return Guide if you are a 'CT Partnership'
� Taxable profit or loss for this accounting period
� Adjustment on change of basis
Net profit for this accounting period (if loss, enter '0' here) from box 3.26 or box 3.73
Allowable loss for this accounting period (if profit, enter '0' here) from box 3.26 or box 3.73
Tick box 3.93 if the figure in box 3.83 or box 3.84 is provisional
� Subcontractors in the construction industry
� Deductions on payment and deduction statements from contractors – construction industry subcontractors only
� Tax taken off trading income
� Tax taken off trading income (excluding deductions made by contractors on account of tax)
PARTNERSHIP TAX RETURN � TRADES ETC.: PAGE PT4HMRC 12/08 net
� Summary of balance sheet for this accounting period
Leave these boxes blank if you do not have a balance sheet or your annual turnover is more than £15 million.
Assets � Plant, machinery and motor vehicles
� Other fixed assets (premises, goodwill, investments etc.)
� Stock and work in progress
� Debtors/prepayments/other current assets
� Bank/building society balances
� Cash in hand
Liabilities � Trade creditors/accruals
� Loans and overdrawn bank accounts
� Other liabilities
Net business assets (put the figure in brackets if you had net business liabilities)
Represented by partners' current and capital accounts
� Balance at start of period*
� Net profit/(loss)*
� Capital introduced
� Drawings
� Balance at end of period*
* If the capital account is overdrawn, or the business made a net loss, put the figure in brackets.
Box 3.116 'Additional information' is on Page PT3
� Partnership trade charges
� Net partnership charges paid in the period 6 April 2008 to 5 April 2009 (not the accounting period)
TRADING AND PROFESSIONAL INCOME for the year ended 5 April 2009, continued
£3.111
£3.112
£3.113
£3.114boxes 3.111 to 3.113
minus box 3.114
£3.115
boxes 3.99 to 3.104
£3.105
£3.99
£3.100
£3.101
£3.102
£3.106
£3.103
£3.104
£3.107
£3.108
£3.117
boxes 3.106 to 3.108
£3.109
box 3.105 minus box 3.109
£3.110
PARTNERSHIP UK PROPERTY
Income for the year ended 5 April 2009
PARTNERSHIP TAX RETURN � UK PROPERTY: PAGE PL1HMRC 12/08 net Please turn over
Fill in these Pages if, during the period (or periods) covered by this Partnership Tax Return, the partnership had income from:
� UK property, oorr
� furnished holiday lettings
that the partners own jointly, or had an interest in or right over in the UK. If you need help, look up the box numbers in the Notes.
Partnership details
Name Tax reference
The period for which information is required can vary. In some limited circumstances you may even have to complete two sets of Partnership UK Property Pages. You should read the 'Return period' section in the Notes to the Partnership UK Property Pages before filling in boxes 1.1 and 1.2.
Return period begins and ends
Is the partnership income from furnished holiday lettings?If not applicable, turn over and fill in Page PL2 to give details of the partnership's property income
Furnished holiday lettings in the UK
See Notes, pages PLN2 to PLN4
� Income from furnished holiday lettings
� Expenses (furnished holiday lettings only)
� Rent, rates, insurance, ground rents, etc.
� Repairs, maintenance and renewals
� Finance charges, including interest
� Legal and professional costs
� Cost of services provided, including wages
� Other expenses
Net profit (put figures in brackets if a loss)
� Tax adjustments
� Private use
� Balancing charges
� Capital allowances
� Tick box 1.15A if box 1.15 includes enhancedcapital allowances for designated environmentallybeneficial plant and machinery
Profit for the year (copy to box 1.18). If loss, enter '0' in box 1.16 and put the loss in box 1.17
Loss for the year (if you have entered '0' in box 1.16)If there is a profit, enter it in box 1.16 and enter ‘0’ in box 1.17
Copy the figure to box 20 of thePartnership Statement (Full).
If 'Yes', fill in boxes 1.3 to 1.17before completing Page PL2
SA80
1
Copy the figure to box 19A ofthe Partnership Statement (Full).
YES
1.2 / /1.1 / /
1.3 £
1.4 £
1.5 £
1.6 £
1.7 £
1.8 £
1.9 £
total of boxes 1.4 to 1.9
1.10 £
box 1.3 minus box 1.10
1.11 £
1.12 £
1.13 £
1.15 £
box 1.12 + box 1.13
1.14 £
boxes 1.11 + 1.14 minus box 1.15
1.16 £
boxes 1.11 + 1.14 minus box 1.15
1.17 £
1.15A
PARTNERSHIP TAX RETURN � UK PROPERTY: PAGE PL2HMRC 12/08 net
Tax deductedInclude this figure in box 25 of the PartnershipStatement (Full).
Copy this figure to box 19 of thePartnership Statement (Full).
boxes 1.33A + 1.34 + 1.34C + 1.35
1.36 £1.35 £
1.19 £
1.21 £
1.21A £
copy from box 1.16
1.18 £
1.20 £
boxes 1.18 + 1.19 + 1.21 + 1.21A
1.22 £
1.23 £
1.24 £
1.25 £
1.26 £
1.27 £
1.28 £
total of boxes 1.23 to 1.28
1.29 £
box 1.22 minus box 1.29
1.30 £
box 1.31 + box 1.32
1.33 £
boxes 1.30 + 1.33 minus box 1.36
1.37 £
1.31 £
1.32 £
1.34C £
1.34 £
Other property income
� Income see Notes, pages PLN4 to PLN7
� Furnished holiday lettings profits
� Rents and other income from UK property
� Chargeable premiums
� Reverse premiums
Total income
� Expenses (do not include figures you have already put in boxes 1.4 to 1.9 on Page PL1)
� Rent, rates, insurance, ground rents, etc.
� Repairs, maintenance and renewals
� Finance charges, including interest
� Legal and professional costs
� Costs of services provided, including wages
� Other expenses
NNeett pprrooffiitt (put figures in brackets if a loss)
� Tax adjustments
� Private use
� Balancing charges - including those arising under Business Premises Renovation Allowance which should also be included in box 10.5
� Annual Investment Allowance
� All other capital allowances - including Business Premises Renovation Allowance which should also be included in box 10.4
� Tick box 1.34A if box 1.34 includes a claim for 100% capital allowances for flats over shops
� Tick box 1.34B if box 1.34 includes enhancedcapital allowances for designated environmentallybeneficial plant and machinery
� Landlord's energy saving allowance
� 10% wear and tear
Profit or loss for return period (if loss, enter figures in brackets)
Now finish filling in the Partnership Tax Return
1.34A
1.34B
1.33A £
Income for the year ended 5 April 2009
PARTNERSHIP TAX RETURN � FOREIGN PAGE PF1HMRC 12/08 net
PARTNERSHIP FOREIGNFill in these Pages if, during the period (or periods) for which a Partnership Tax Return is required, the partnership had:
• interest, dividends or other income from savings or investments abroad, oorr
• income from land and property abroad, oorr
• any other income from sources outside the UK (except foreign income earned in the course of the partnership trade or profession - include this in the Partnership Trade and Professional Income Pages, instead).
If you want help look up the column or box numbers in the Notes.
Name Tax reference
Please turn over
SA80
2
tick box if income is unremittable
�
Include box 2.6A to box 14A inthe Partnership Statement (Full).
Copy box 2.6 to box 14 in thePartnership Statement (Full).
2.4 / / 2.5 / /
total of column above
2.6 £
£ £
£ £
£ £
£ £
total of column above
2.6A £
2.6B £
£ £
£ £
£ £
£ £
£ £
£ £
Partnership details
The period for which information is required in these Pages can vary. In some limited circumstances you may even have to complete two sets of Partnership Foreign Pages. You should read the 'Return period' sections in the Notes on Partnership Foreign before filling in these Pages.
Foreign savings or income from land and property abroad
If you are a 'CT Partnership' see page 4 of the Partnership Tax Return Guide. (Box numbers 2.1 to 2.3 are not used.)
Return period for income from which UK tax has not been deducted Starts Ends
Fill in columns A, B and D, and tick the box in column A if the income is unremittable.
Country Amount Foreign tax paid before tax or treated in sterling unless as paidunremittable in sterling unless
unremittable
A B D
� Interest and other savings income - see Notes, page PFN2
Total (in sterling) of income remittable to the UK
� Dividends - see Notes, page PFN2
Total (in sterling) of dividend income remittable to the UK
Amount included in box 2.6A that does not qualify for UK tax credit - see Notes
PARTNERSHIP TAX RETURN � FOREIGN PAGE PF2HMRC 12/08 net
Copy this figure to box 17 inthe Partnership Statement (Full).
Copy this figure to box 21 in the Partnership Statement (Full).
Copy this figure to box 18 in the Partnership Statement (Full).
Add up the column D entries onPage PF1 and PF2 and enter thetotal in box 28 in thePartnership Statement (Full).
2.10 £
2.9 £
total of column D
2.8 £
total of column above
2.7 £
£ £
£ £
Foreign savings or income from land and property abroad - continued
Country Amount Foreign tax paid before tax or treated in sterling unless as paidunremittable in sterling unless
unremittable
A B D
� Income from land and propertyIMPORTANT - see Notes, page PFN3
� Chargeable premiums - see Notes, pages PFN3 and PFN4
Totals (in sterling) of income remittable to the UK and the corresponding UK and foreign tax (also in sterling) only
� Disposals of holdings in offshore funds- see Notes, page PFN7
Losses on foreign let property
Now finish filling in the Partnership Tax Return.
PARTNERSHIP TAX RETURN � FOREIGN PAGE PF3HMRC 12/08 net
Postcode
Go to Page PF4
2.23A
boxes 2.23 + 2.23B + 2.24
2.24 £
2.11 £
2.12 £
2.13 £
2.14 £
2.15 £
2.16 £
2.17 £
total boxes 2.12 to 2.17
2.18 £
box 2.11 minus box 2.18
2.19 £
2.20 £
2.21 £
2.23 £
2.23B £
box 2.20 + box 2.21
2.22 £
boxes 2.19 + 2.22 minus 2.25
2.26 £
boxes 2.19 + 2.22 minus 2.25
2.27 £
2.11B
2.11A
2.25 £
Income from land and property abroad
Fill in one Page PF3 if the partnership:• had only oonnee overseas let property, or• it had more than one but all overseas let properties were in the same country and all the income was remittable, or• it had more than one and they were in different countries but there was no foreign tax deducted and all the income
was remittable.If any of the income was unremittable or the partnership had overseas let properties in different countries and some foreign tax was deducted, you must fill in a copy of Page PF3 for each property letting. (Take copies of Page PF3 before you start or ask the Orderline for more copies of the Partnership Foreign Pages.) Please put the partnership name and tax reference next to the address box on each copy. If you are using Page PF3 to return income from more than one property, please use the address box below for the first property and the 'Additional information' box, box 2.35 on Page PF4, for the addresses of the other let properties.
Address of property
� Income
� Total rents and other receipts (excluding chargeable premiums)
� Tick box 2.11A if the income in box 2.11 contains income from more than one property
� Tick box 2.11B if the income in box 2.11 is unremittable
� Expenses - see Notes, pages PFN4 and PFN5
� Rent, rates, insurance, ground rents, etc.
� Repairs, maintenance and renewals
� Finance charges, including interest
� Legal and professional costs
� Costs of services provided, including wages
� Other expenses
Net profit or (loss) - show loss in brackets
� Tax adjustments - see Notes, pages PFN5 and PFN6
� Private use
� Balancing charges
� Capital allowances
� Tick box 2.23A if box 2.23 includes enhancedcapital allowances for designated environmentallybeneficial plant and machinery
� Landlord's energy saving allowance
� 10% wear and tear
Adjusted profit (if loss, enter '0' here and enter loss in box 2.27)
Adjusted loss (if you entered '0' in box 2.26)
PARTNERSHIP TAX RETURN � FOREIGN PAGE PF4HMRC 12/08 net
Income from land and property abroad, continued
Fill in boxes 2.28 to 2.30 (if you have completed only one Page PF3) oorr boxes 2.31 to 2.34 if you have completed a separate Page PF3 for each property.
Taxable profit (from box 2.26)
oorr allowable loss (from box 2.27)
If you have only one property or your properties are all in the same foreign country and foreign tax was deducted, enter the tax paid
If you have filled in more than one Page PF3 enter details below using a separate line for each overseas let property. EExxcclluuddee any unremittable income from the 'Taxable profit or loss' column.
Country Taxable profit Foreign tax Amount chargeable or loss (from box 2.26 or 2.27)
1
2
3
4
5
6
Copy to column B onPage PF2
Copy to column D onPage PF2
Total taxable profits
oorr loss
Copy to column B onPage PF2
Copy to column D onPage PF2 and fill incolumns A and B asappropriate
Copy to box 2.10 onPage PF2
Copy to box 2.10 incolumn B on Page PF2
£
2.30 £
2.28 £
2.29 £
total of column above
2.31 £
2.34 £
2.33 £2.32 £
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
£
2.35 Additional information
PARTNERSHIP TAX RETURN � PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS: PAGE PA1HMRC 12/08 net
For the year ended 5 April 2009SA
803
Complete these Pages if the partnership disposed of any chargeable assets in the year ended 5 April 2009. If the partnership is a 'CT Partnership' see page 4 of the Partnership Tax Return Guide.If the partnership has disposed of a chargeable asset during the year 2008–09, the partners who own a share of that asset may be liable to tax on any chargeable gain arising. The tax due, if any, will depend on the individual circumstances of each partner.
These Pages only require details of disposals of chargeable assets. However, you may need to provide the partners with additional information so that they can calculate their individual chargeable gains, for example, details of the cost of the asset.
Partnership details
Name Tax reference
Disposals of chargeable assets made by the partnership in the period 6 April 2008 to 5 April 2009
1. Description of asset 2. Tick if shares or 3. Disposal proceeds 4. Further information(for example, address and description of property) securities disposed of (for example, where a valuation has been shown rather than the actual proceeds
are not listed shares from the disposal)or other securities (seedefinition on Notespage PAN4)
Total disposal proceedsNow finish filling in the Partnership Tax Return
Copy this figure to box 30 of the Partnership Statement (Full).
PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS
total of column 3
£4.1
£
£
£
£
£
£
£
% % %
PARTNERSHIP TAX RETURN � PARTNERSHIP DISPOSAL OF CHARGEABLE ASSETS: PAGE PA2HMRC 12/08 net
Additional information4.2
PARTNERSHIP TAX RETURN � SAVINGS ETC: PAGE PS1
For the year ended 5 April 2009
PARTNERSHIP SAVINGS, INVESTMENTS AND OTHER INCOME
Complete these Pages if the partnership had any:
• interest, dividends or other income from UK banks, building societies, unit trusts, or National Savings & Investments, or anyother income from UK savings, oorr
• dividends, other distributions or stock dividends from UK companies or from UK unit trusts, oorr
• other income (other than trade and professional income, foreign income, or land and property income, for which you should complete the appropriate Pages).
Please turn over
Include this figure in box 25 in the Partnership Statement (Full).
Copy this figure to box 22 in thePartnership Statement (Full).
Copy this figure to box 13 in thePartnership Statement (Full).
SA80
4
Taxable amount
Gross amount before taxTax deductedAmount after tax deducted
total of column above
7.20 £
7.5 £
7.2 / /7.1 / /
7.3 £
7.4 £
total of column above
7.6 £
7.7 £
7.10 £
7.13 £
7.16 £
7.8 £
7.11 £
7.14 £
7.17 £
7.9 £
7.12 £
7.15 £
7.18 £
total of column above
7.19 £
HMRC 12/08 net
Partnership details
Name Tax reference
The period for which information is required in these Pages can vary. In some limited circumstances you may even have to complete two sets of Partnership Savings, Investments and Other Income Pages. Read the 'Return period' section in the Notes to the Partnership Savings, Investments and Other Income Pages to identify the Return period (or periods) appropriate to your partnership before filling in these Pages.
Interest and alternative finance receipts
� Interest and alternative finance receipts with no UK tax deducted
Period covered by figures in boxes 7.3 to 7.5 Start End
� Interest and alternative finance receipts from UK banks and building societies paid without tax deducted
� National Savings & Investments (such as Easy Access Savings Account, Investment Account,Income Bonds and Capital Bonds)
� Other income from UK savings and investments (except dividends)
� Interest and alternative finance receipts with UK tax deducted
All taxed income must be returned for the period 6 April 2008 to 5 April 2009. If the partnership is a CT Partnership see page 4 of the Partnership Tax Return Guide.
� Interest and alternative finance receipts from UK banks and building societies paid with tax deducted
� Interest distributions from UK authorised unit trusts and open-ended investment companies (dividend distributions go on Page PS2)
� National Savings & Investments (such as FIRST Options Bonds, Fixed Rate Savings Bonds,Guaranteed Income Bonds and GuaranteedGrowth Bonds)
� Other taxed income from UK savings and investments (except dividends)
PARTNERSHIP TAX RETURN � SAVINGS ETC: PAGE PS2
Dividend/distribution plus creditDividend/distribution Tax credit
Dividend plus notional taxDividend Notional tax
Amount before taxAmount after tax deducted Tax deducted
Include this figure in box 25 in the PartnershipStatement (Full).
Copy this figure to box 23in the PartnershipStatement (Full).
Copy this figure to box 26 in thePartnership Statement (Full).
Copy this figure to box 15 in the Partnership Statement.
Copy this figure to box 16 in the Partnership Statement.
Copy this figure to box 27 in thePartnership Statement (Full).
Copy this figure to box 22A in the Partnership Statement (Full).
Amount
Amount
7.46 £ 7.47 £
7.45 £
7.42 / /
7.26 £7.25 £
7.23 £7.22 £
7.30 £7.29 £
7.33 £7.32 £
total of column above
7.35 £
box 7.29 + box 7.32
7.34 £
7.31 £
7.28 £
7.21 £
7.24 £
box 7.22 + box 7.25
7.27 £
7.43 / /
7.44 £
7.48 £
HMRC 12/08 net
Dividends
� Dividends and other qualifying distributions from UK companies
� Dividend distributions from UK authorised unit trusts and open-ended investment companies
� Stock dividends from UK companies
� Non-qualifying distributions and loans written off
Other partnership income
box numbers 7.36 to 7.41 are not used
� Other income received without UK tax deducted
Period covered by information in boxes 7.44 and 7.45 Start End
� Other income - profit
- loss
� Other income received with UK tax deducted
All taxed income must be returned for the period 6 April 2008 to 5 April 2009
� Other income