Pensioner client's wife has CGT due, not on SA as only small pension income.
The couple sold there holiday home and there is a capital gain arising.
I submitted an SA1 and have prepared the Tax Return and computation.
Client has given me a cheque payable to HMRC for the CGT.
So, I think as far as the return is concerned in due course HMRC will ask for a return and I will have three months to file.
What about the tax, should I send the cheque with a covering letter and her NI number on the back, or do I wait for a UTR?
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NI Number
Send with a NI Number per HMRC guidance <http://www.hmrc.gov.uk/payinghmrc/selfassessment.htm>
This will avoid any interest and possible surcharges for late payment
But if the SA1 was submitted before Oct 12
then the due date for payment follows the revised filing date so interest & surcharges will not start running until 3 months + from requirement to submit.