Member Since: 13th Aug 2007
16th Jul 2020
Are you possibly confusing the general position with the non-dom position/offshore losses election?
25th Jun 2020
Thanks Justin, I thought some kind of trust might be involved!
22nd Apr 2020
For future reference, this is the direct link to the reporting service;
20th Apr 2020
TMA1970 s9A(2) - paraphrasing.
For an original return filed on or before the filing date (usually 31 jan, but might not be) the window closes 12 months from the day after filing.
For an amended return the window closes on the quarter day following the first anniversary of the amendment being filed.
The quarter day for an amendment filed on 20 August is 31 October, so based on the info provided they are out of time.
20th Apr 2020
Bear in mind that (as of now) the maximum number of UK days in a tax year that may be ignored due to exceptional circumstances remains at 60.
9th Apr 2020
Your client may not need a UTR, depending on their CRS/FATCA position.
See the final section of this article;
23rd Mar 2020
I don’t think it is all good news however- I haven’t seen any evidence that the 60 day ‘exceptional circumstance’ limit has been lifted.
20th Sep 2019
Many years ago you were able to do this by changing your Windows system date to the year you desire, before starting Excel.
16th Nov 2018
Thanks for this everyone, Wanderer especially - I didn't think of Test 1. (We agree with HMRC on the class 4 reduction based on Test 2.) Sadly, the results of Test 1 with either our figures or HMRC's doesn't give any basis for a Class 2 reduction.
Looks like its going to have to be a letter and a 6 week wait!
24th Jan 2017
Thanks for that.
Tax having been deducted has been mentioned, but as I know next to nothing about the rules surrounding taking income out of pensions my advice will be to talk to the pension company to find out what they've done and why they've done it!