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CTC and SA Return

CTC and SA Return

Scenario. Client divorced and self-employed. Has qualifying child. Partner separated employed has qualifying child and supports child.

Partner's estranged wife employed. Qualifying child lives part of year with each parent. Client lived with partner whole of tax year 2002. nobody pays tax at HR.

Partner is highest earner in both families.

Partner as highest earner for own family claimed CTC in respect of own child. IR allocated partner and estranged wife 50% CTC each. This would have been given through coding in y/e 05.04.02.

Client SA return to be prepared and is not highest earner.

As highest earner has to claim how is this done or are boxes 16.14,16.15,16.16 ,16.21 and box 16.24 ticked. This gives full CTC for clients family as only one allowance allowed per household.

What would be position if client highest earner? As can be seen there is a timing difference in the allowance being given. Also it is unlikely that employeed parties complete SA return.
Michael Barron


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