Either way it's stirred up a great deal of anti-English and anti-Scottish feelings on opposite sides of the border. You only need to have a look at some social media rants on both sides of the campaign on my own Facebook page! The campaign has also highlighted a complete inability of any of our poilticians to give us straight answers, no wonder so many are confused. The biggest issues for me are Defence and the Economy. However you will find that Defence is hardly ever mentioned or debated. I have also met Alex Salmond in the flesh, he's a nice bloke, a charmer even but I will still be voting No Thanks with my head and not falling for the "Braveheart" mentality that seems to permeat the SNP's rhetoric. Will be glad when it's all over but I expect there to be recount after recount next week!
You said they returned to the UK on 27/10/2010 and did not leave again until January 2011 resulting in failing the cumulative test. The break therefore happens on 27/10/2010. The next qualifying period starts in January 2011 when they next leave the UK and the numbers rest to zero. As long as you then have a qualifying period of more than 365 days which you do then yes your client can qualify for SED for the two separate qualifying periods i.e. From January 2009 to October 2010 and the from January 2011 until late 2012. Yes the SED claim from January 2011 to 5/4/2011 should be made on 2011 Tax Return or it could have been amended in Janaury 2012 once it was known that there was a new qualifying period of more than 365 days.
HMRC's helpsheet HS205 will help explain if the above isn't clear.
I notice you mentioned in a later response that your partner is now helping you out in the office. They will care about you and want to help you, lean on them for a short time if it helps you. They may well be prepared to face off difficult clients and come out with you when shopping etc. Your staff may be willing to increase their hours if you ask them even temporarily to allow you to step back and breathe. You can also consider subcontracting out tax advice and or tax return work. Maybe you could train up your partner or an existing trusted staff member. This will pass. I think you are mainly feeling terribly uncomfortable about the client that sounds like they were verbally abusive to you last week and you are concerned about the potential damage to you socially and professionally. If you can manage to don't respond any further as it will just give them something new to keep talking about, make sure that your files in relation to that client are in order and that you keep a note of the abuse if necessary, your professionalism will eventually win through. Do you have to stay in your commercial premises? Could you move to somewhere smaller/cheaper so that you could afford to lose some clients without losing your net available income? A building with a shared Receptionist might suit you to put some physical distance between the clients popping in at all hours, to you working away in a back office. Let us know how you are feeling in a month or two and what changes you have made if any. Good luck :-)
Maybe still worth a shot
If the Return was submitted prior to 1 April 2011 it would be worth arguing that at the time Equitable Liability applied and the Determination should have been reduced to Nil. You can still try a claim for Special Relief. Some more info here http://www.hmrc.gov.uk/manuals/sacmanual/SACM12210.htm
UK Branch of Dutch company?
Does seem odd on the face of it. Have the Foreign pages also been completed? Has the amount of Foreign tax relief been restricted correctly ? Is the income definitely paid by a Dutch company and not a UK branch of it? Is there a P60 which would suggest that it's paid from a UK subsidiary/branch? Does he have a contract translated into English, sometimes this mentions how the income is taxed and where?
Brief answer re the rounding as the rest has been covered by others. HMRC's rounding guidance is for the completion of the tax Return which would normally be based on 12 months worth of figures. So it would be your annual figures that are rounded not the monthly/ weekly or any other figures. E.g. if you were looking at weekly allowable expenses of £100.01 the figure to be claimed on the tax return using HMRC rounding rules would be £100.01 x 52 = £5200.52 rounded up to £5201 not £101 x 52 = £5252! It doesn't just apply to Wear and Tear it applies to all of the entries on your Tax Return. With that level of income you might want to be more concerned about losing Personal Allowances and paying top rates of income tax.
It is correct
Think of it in the same way was as the notional tax on UK dividends. That too is not repayable but it is used to reduce the tax liability. That's all that is happening in your calculation. The notional tax is at basic rate but your client isn't fully taxable on the whole gain at basic rate so the tax liability is reduced. If the figures relating to the gain and notional tax were higher you will see in your software that the notional tax credit is limited to the tax due/paid on the other non dividend income so as to never "create" a repayment of notional tax. i.e. any refund of tax is effectively limited to the tax paid on the other income.
What does the constitution say?
The club will have a constitution surely? What does it say about the legal stucture? Didn't they have an Annual AGM at least for the members at which accounts are normally presented and agreed? The other committee members must have notes of meetings?
Agree your point Roland re the Bank relying on the SA302 which seems rather short sighted, this must be a new tactic for some mortgage lenders. Your thoughts in the second paragrapgh highlight the dilemma. For me it is one thing to disclaim AIA or legitimately tweak the private use add backs after further discussion about how much say his van is used for private motoring but another entitrely not to claim any expenses at all because the client wishes his available income to appear higher than it actually is. Surely the mortgage application form would ask for detail of business expenditure regardless of figures on an SA302? I have also suggested that the Bank get in touch direct so that we can discuss with the clients permission. I can then explain the tax adjustments and certain items of expenditure that may be non-recurring.
First of all are you completely certain that he will be classed as non-resident under the new rules? The new Statutory Residence Test catches quite a few people that weren't classed as UK Resident before 6/4/13.