Member Since: 18th Jun 2009
3rd May 2017
I use Absolute. I think it is first class for me. But I only file a handful of returns for which the pricing is just right. I also trust their tax calculations more than some of the bigger suppliers.
27th Apr 2017
Ah - he might be scuppered by the final condition; that IMMEDIATELY before going abroad he needed to be earning.
Sorry, I realise you did not have that info when responding. My bad.
27th Apr 2017
Hmm, he has not paid any NIC at all since about 2010, living off occupational pension income (he is below state pension age). Prior to that he was on class 1. So he may feel inclined to pay some top-up for the UK period anyway. Does that still entitle him to pay voluntary class 2 (as opposed to class 3) for 2017-18 if he goes abroad now?
Sorry, when I said he had worked entirely in the UK up to now I did not mean to imply continuously - only that he has not been abroad before now.
27th Apr 2017
He has no self employment history and will not be self empl0yed while abroad. That link seems to indicate that class 2 is available, but even that contains a link to further details which tend to imply (not well worded) that class 2 is only available to someone with some self-employment connection. Still looking at it, mind.
26th Apr 2017
Shame that it does not come up with that link if you enter "SA1" in the search field on the Gov.UK website - it only takes you to the "printout and send by post" page here
25th Apr 2017
Haha OMG it seems to have disappeared again!!
used to provide two options: a "fill in, print, sign and post" version and a "structured email via webpage".
Then the structured email link was broken, but the link remained available on the web page.
Then they fixed the broken link and as Euan mentioned it was all back to normal.
But now they have removed the link to the structured email version from the web page altogether.
The fill in and print version is still there, but hey ho, back to the stone age I guess.
With kind regards
21st Apr 2017
Just manually change the form name in the URL
Not necessary to make any changes. The link is back up and running now.
There is however an old bug that continues to be a legacy issue, I see. I have just completed an SA1 online via the structured email, on the grounds that the taxpayer had untaxed income that could not be taxed under PAYE, and had an auto-email response back thanking me for registering as self-employed. Eh? Self-employed? This was NOT a CWF1 form (nor SA401). No-where on the form did I indicate a liability to NIC.
Oh well, that was not the first time.
19th Apr 2017
Darn it they left in that ridiculous compulsory field to disclose the date of moving into your current home.
18th Apr 2017
I expect that someone will correct me if I have missed something, but I do not believe that there is anything in FA 2016 that changes the law here, and I suggest that the text book is poorly worded. Your best bet is to go to the source of the legislation itself, in s.223(3), 223(3A) and 223(3B) TCGA 1992. Not to be confused, incidentally, with s.222(8).
Note that section (3A) requires occupation prior to being posted overseas, but in some limited circumstances section (3B) will allow for PPR if prevented from resuming occupation afterward - see (3B)(b).
With kind regards
12th Apr 2017
I have read it and am quite willing to accept that I am being particularly dense. It may be helpful if you were to point out what is the distinction between the OP case and my personal experience whereby, in the latter case, I have successfully had a bond transferred to me, without there being any CEG chargeable on trustees, but in the former case you say that this sequence is not possible.
My reading of s.465 is that it while it defines individuals who are liable to the charge, it makes NO COMMENT on whether the beneficial entitlement can v cannot be transferred from one individual to another as a matter of law.
Provided that beneficial entitlement is capable of transfer, then at the time of encashment, condition A would be satisfied in respect of the spouse but not the originator/husband, suggestive that the objective of the exercise is met (unless other anti-avoidance kicks in to override it).
s.484(1)(a)(ii) recognises the possibility that the rights to a policy can be assigned (yup, even uses the term "assigned") as being an occasion of potential charge. In that section it refers to assignment for value, the implication being if there is no value in consideration s.484(1)(a)(ii) does not apply and the assignment falls without CEG.