Self-Assessment Information

Employment Income

  • All income from employment. Please provide a copy of the P60 (or where appropriate aP45) for each employment. If you receive any PAYE Coding Notices, please provide these.
  • Any taxable benefits in kind from an employment. A form P11D will be issues by your employer if applicable.
  • Any expenses or professional subscriptions incurred personally in relation to an employment.
  • Details of any share awards or options from an employment.
  • Details of any compensation/termination payments received.
  • A note of all company directorships held, regardless of whether any income/benefit was received.

Self-Employed income

  • All income and expenditure relating to the accounting periods ending in the tax year.
  • If we do not prepare you annual accounts, please provide a copy.

Partnership Income

  • The annual partnership statements.
  • Any information provided to you by the partnership for the year, for instance details of your share of partnership capital gains.

Pension Income

  • All pension/annuity income received. Please provide a copy of the P60 or annual certificate/summary for each pension.
  • Any state pension received. Please provide a note of the weekly rate applicable for the year.
  • Details of taxable benefits that you continue to receive from a previous employment.

Investment income

  • Interest from banks, building societies, National Saving Bank, stockbrokers accounts, etc. Please provide certificates of interest received/
  • Dividends (including stock dividends or reinvested dividends) and interest payments from investments (including any chargers/reliefs under the accrued income scheme applicable to gilts, etc.) Please provide a copy of the stockbroker’s annual summary/certificates if applicable.

Land and Property income

  • All rental income and expenditure. If you use a letting agent, please provide the agent’s letting statements.
  • The full address of all properties, confirmation of whether the properties are let furnished and details of any private use.
  • Confirmation of whether any property is being operated as a ‘furnished holiday letting’.

Trust or estate income

  • Income from the estate pf a deceased person. Please provide a form R185 if received.
  • Income as a beneficiary of a trust. Please provide a form R185 if received.
  • If you are a settlor of a trust and are also a beneficiary or a potential beneficiary please provide full details of the nature of the trust, the extent of your interest in the trust and the income and capitals gains in the trust.

Other income

  • Gains on the sale, surrender or part surrender of a life assurance policy. Please forward any Chargeable Event Certificates that you receive.
  • Any taxable benefits paid to you by the Benefits Agency (e.g. jobseekers allowance).
  •  All details received in relation to Lloyds Underwriting activity during the year including forms CTA1 and CTA2.
  • Casual earnings, royalties, commissions, insurance policy receipt, etc.

 Capital Gains

  • Details of the acquisition and disposal (by way of purchase, sale, gift or transfer) of all assets (stocks, shares, land, property, chattels or any other assets). Please also include details of assets repurchased within 30 days of disposal where the period straddles 5 April 2016. If you have received a stockbroker’s annual summary/schedule please forward to this.
  • Details of any mergers, demergers, rights issues, bonus share issues, etc., relating to shares held in the year.
  • If any assets have become of negligible value, please provide details.
  • If you sell a UK residential property and are regarded as non-UK resident at the time of disposal there are strict reporting requirements that must be dealt with within 30 days of the disposal date. You must therefore inform us of any such disposals as soon as the disposal is agreed.

Foreign income and capital gains

Unless you are a non-UK resident or non-UK domiciled claiming the remittance basis you are taxable on your worldwide income and capital gains. Therefor the same information as above is required for foreign sources of income and capital gains. Sometimes this is not straightforward forms, documents, annual summaries etc., are often not based on the UK tax year end and not denominated in sterling. Please advise if you are experience difficulties in collating the required information.

Specific issues in relation to foreign matters include:

  • Foreign taxes paid on foreign income (either at source or via a direct payment) can often be claimed as a credit against the uk tax liability. Please provide details of all foreign taxes paid including any special withholding tax paid.
  • If you have invested in ‘offshore funds’ and they have reporting status with HMRC there may be ‘excess reportable income’ to declare. Excess reportable income Is the undistributed share of income of the investor. This undistributed income remains taxable on the investor. We require details of the excess reportable income for the year.


  • Details of contributions mate to a pension scheme (including overseas schemes)
  • Details of all gift aid donations (including gifts to charities in EU countries) and gifts/transfers of assets to charities during the year, together with any donations made post 5 April 2016 (as a relief can be claimed early for such donations).
  • Details of any investments in VCT, EIS, SEIS or similar investment attracting tax relief.
  • Details of interest paid on loans to acquire shares in a close company or fund contributions into a partnership.

Resident and Domicile

Residence and domicile can change the basis of taxation in the UK. If you were present in the UK for less than 183 days in the year, left or arrived in the UK for full time work (or accompanied a spouse working full time), your started to have or ceased to have a UK home or ceased to have an overseas home, you may be regarded as a non0UK resident. Please provide full details if any of these circumstances apply.

If you were born overseas, either of your parents were born overseas or you have significant ties to a foreign territory and your presence in the uk is not permanent/indefinite you may be regarded as non-UK domiciled. Please provide full details if any of these circumstances.

Other issues

If any of the following apply, please provide details:

  • If either you or your spouse/civil partner have not fully utilised the personal allowance, the excess (or part of it) may be transferred to the other spouse/civil partner in certain circumstances. You should advise us if your spouse has not fully utilised their personal allowance.
  • Your income for the year (or that of your partner) exceed £50,000 and you, or your partner, received child benefit. Please provide details of the full amount received, the number of children you are receiving the benefit for and the date the benefit ceased if this was before 6 April 2016.
  • You have transferred capital to your (minor) children and the income per child in the year exceeds £100. Please provide full details of the income received as it is taxable on the parents rather than the children.
  • You hold an income Contingent Student Loan, together with a note of any payments made.
  • You operate through a Personal Service Company.
  • You occupy or use a property that is owned by a company and/or trust structure.
  • You have at any time transferred assets to an offshore company/entity.
  • You enjoy a benefit from an asset that you previously owned or from an asset which was acquired from funds that you have provided (pre-owned assets).
  • You have been involved in planning arrangements whereby obtaining an income tax or capital gains tax advantage was a main benefit. If a unique reference number in relation to the arrangement has been provided by the advisors or HMRC we require this.
  • You are the beneficiary of the EBT (Employee Benefit Trust)