HMRC have moved
some of the less common types of income and tax relief onto the
SA101 Additional information pages. You can complete the SA101
section within
Andica
Self Assessment software for individual tax payers returns.
While you are within the 'What makes up your Tax Return' screen,
select the check-box for Question 9 'Other supplementary pages' and
select option a) for 'Additional Information - SA101'. The form includes:
Interest from Government stocks gilt edged and other UK securities
and accrued income profits.
Accrued income securities include all
interest-bearing securities, including permanent interest-bearing
shares in a building society (PIBS), Government loan stock and
company loan stock, but not shares in a company or National Savings
& Investments certificates.
Life insurance gains.
If you have received a chargeable event
certificate from a UK insurance company, a UK friendly society,
trustees of a trust you have set up or contributed to, chargeable
event gain made in connection with a life insurance policy, capital
redemption policy or life annuity.
Stock dividends, non-qualifying distributions and loans written off.
Stock dividend is an offer of shares instead of receiving a cash
dividend. A non-qualifying distribution is a bonus issue of
securities or redeemable shares (unless the issue gives rise to a
qualifying distribution, which would be included in the dividends
boxes on your Tax Return), or the paying on of such a bonus issue
from a company that received it.
Business receipts taxed as income of an earlier year.
Post-cessation or other business receipts, that is, received after
your business has ceased, to be taxed as income of an earlier year.
Share schemes and employment lump sums, compensation and deductions.
Exercise of share options or on shares you get free or cheaply
because of your employment or other events occurring in respect of
employment-related securities. Where your employer has deducted tax
under PAYE in connection with your acquisition of employment-related
securities you should be told of the taxable amount and any tax
deducted
Tax reliefs on:
Subscriptions for Venture Capital Trust shares
Subscriptions for shares under the Enterprise Investment Scheme
Community Investment Tax relief
Annuities and annual payments made
Qualifying loan interest payable in the year
Post-cessation expenses and certain other losses
Maintenance payments
Payments to a trade union etc. for death benefits
Relief claimed for employer’s compulsory widow’s, widower’s or
orphan’s benefit scheme – (max £22)
Relief claimed on a qualifying distribution on the redemption of
bonus shares or securities.
Age related married couple's allowance.
Married couple's allowance can only be claimed if either you or
your spouse or civil partner (following the introduction of the
Civil Partnership Act 2004) were born before 6 April 1935, and:
• you are a married man or married woman who married before 5
December 2005, or
• you are a married man, married woman or civil partner who married
or formed a civil partnership on or after 5 December 2005.
You can use
SA101
notes to assist with information on how to complete the
'Additional Information' form.
Andica Self Assessment
Tax
Returns Software for Individual tax payers provides features for
completion of SA101 'Additional Information' form along with
SA100 Main tax
return and all other
supplementary forms.
