Copyright: Copyright ©Which?-IDP
Citation: ©Which?-IDP 1999


Checklist

Before you start filling in the screens, it is worth collecting together the documentation you need to refer to. Below is a check list of the various information required.

Note
When completing the screens you may be asked to enter an amount of money. The Inland Revenue asks you not to include pence in your tax return. Round down the income you enter to the nearest £ and round up your tax credits and tax deductions. However, both TaxCalc and the Revenue's own computers will work out your tax in pounds and pence.

Personal details

If you are employed

If you are self-employed

If you get a pension

If you get state benefits

If you get income from property

If you have income from savings and investments

If you are divorced or separated

If you paid interest on a loan qualifying for tax relief

If you made pension contributions

If you want to claim any other tax-allowable deductions

If you made a capital gain on parting with property or investments

RPI table

Personal details

Tax reference number and your tax office address (should be on your Tax Return).

Your National Insurance number (should be on your payslip or documentation previously received from the Inland Revenue).

If you are claiming the blind person's allowance, the name of the local authority or scheme with which you are registered.

Your agent's reference number and telephone number (if you have one).

If you are claiming to be not resident in the UK, dates of your departures from, and arrivals in, the UK. Copies of any form P86, form P85 or DOM1 that you have completed to establish your residence status.

Details of any tax repayments received during the year.

If you are employed

Your P60 which your employer should give you no later than 31 May 1999.

Your employer's reference number which may be on your P60 or your payslip. If you have already been sent a tax return, this may appear under 'Employer reference'

A list of your taxable fringe benefits. If you earn at a rate of £8,500 a year or more, or are a director, your employer must give you a copy of the form P11D by 6 July 1999. This is the form on which your employer discloses your perks to your tax office.

A list of fixed expense allowances or expenses for which you've been reimbursed (also on your P11D).

A list of any allowable expenses for which you haven't been reimbursed.

Details of redundancy or other payments you received when you left your job.

Confirmation from your employer that, if you received money from a profit-sharing scheme, the scheme is approved.

If you left a job, any copy you kept of your P45 (although you should have already passed the original on to your new employer or your tax office).

Any PAYE coding notice received since January 1998.

If you received taxable share options or free or cheap shares from your work, dates relating to the shares, their market values, anything you paid for them and the price at which you exercised your option.

If you worked abroad, details of any foreign tax paid.

If you are self-employed or in partnership

A set of accounts, if you have them - otherwise your records of turnover and expenses.

Records of any drawings of cash and goods for personal use.

Records of any capital equipment you may have bought or sold which qualified for capital allowances.

Details of any overlap profits arising when you started in business or during the transition to self-assessment.

Details of any unused losses made in earlier years.

A copy of your Statement of Account showing payments of tax already made for 1998-99.

If you are a partner, a copy of the partnership statement showing your share of the partnership's profit/loss and any other income.

If you get a pension

Amounts of any state pension you were entitled to (if you are unsure of exactly how much you received, ask your Benefit Office for form B735 (specifying the period from 6 April 1998 to 5 April 1999).

Records of any personal pension or employer's pension - you should have a P60 for any pension paid under PAYE, and a statement from anyone who paid you a personal pension.

If you get state benefits

A statement of amounts received (from your benefit office)

If you were unemployed, a P60U (from your benefit office)

If you were claiming incapacity benefit, form P45 (IB) if you stopped claiming during the tax year, or a form P60 (IB) if you were still claiming on 5 April 1999.

If you get income from property

Records of payments (eg rent) due and received.

Records of allowable expenses incurred - which may mean going back through gas, electricity bills etc.

Records of any capital equipment you may have bought or sold which qualified for capital allowances (for some types of property only).

A copy of your Statement of Account if you have already made any tax payments for 1998-99, or any foreign tax paid on foreign property.

Details of any unused losses made in earlier years.

If you have income from savings and investments

Tax vouchers which came with dividends or distributions - these may have been sent direct to your bank with the dividends or distributions.

If you took shares in place of cash dividends, you will need the offer letter showing the number of shares and their market value at the time of issue.

Notes of interest received on savings accounts - go back through your statements or contact the bank or building society. If you have received interest without tax being deducted, ask for a statement of interest not taxed.

For income from abroad, do not forget the costs of expenses incurred abroad in managing or collecting it; details of any foreign tax deducted; the exchange rate when the income was paid to you if you received it in foreign currency; the cost of converting it into sterling (if reasonable).

If you are involved with a trust or settlement, the statement received from the trustees should give details of your income from the trust and tax paid.

If you are divorced or separated

Details of any enforceable maintenance payments received or paid, together with the date of the original and any further court orders or other agreements.

Details of payments in 1988-89, if relevant.

If you paid interest on a loan qualifying for tax relief (but not included in the MIRAS scheme)

Your latest mortgage statement and a certificate of interest paid (from the lender).

For other loans, a certificate of interest paid.

Note
You do not have to give details of loans in the MIRAS scheme.

If you made pension contributions

Any personal pension contribution certificate (including insurance linked to the pension).

FSAVC certificate.

Self-employed premium certificate if you took out your pension plan before 1 July 1988 (this is what it is called even if you are an employee).

Details of any amounts carried back to previous tax years, or unused relief carried forward from earlier years. Inland Revenue Help Sheet IR330 Pension Payments (from the Inland Revenue Orderline, Tel: 0645 000404) is a useful way of recording such payments.

If you want to claim any other tax-allowable deductions

If you are claiming the cost of training which qualifies for relief, a letter or receipt from the college or institution, showing the tuition fees paid.

If you made a capital gain on parting with property or investments

Dates of when you disposed of the asset, together with its disposal proceeds.

If you owned the asset before 31 March 1982, the market value on that date. For quoted shares, prices are published in the Stock Exchange Daily Official List.

The date of when you acquired the asset and its acquisition cost at that time, unless you have already made the irrevocable election to have all your assets treated as if acquired on 31 March 1982.

Dates and amounts of any allowable expenses incurred (but pre-1982 expenses are ignored if you have made the irrevocable election described above).

© Which? Ltd & IDP Ltd 1999


Retail Prices Index

For RPI figures after February 1998 call the Office for National Statistics recorded message on 0171 533 5866, or check the ONS web site at www.ons.gov.uk/releases/rpi.htm.

	1982	1983	1984	1985	1986	1987	1988	1989
Jan		82.61	86.84	91.20	96.25	100.00	103.30	111.00
Feb		82.97	87.20	91.94	96.60	100.40	103.70	111.80
Mar	79.44	83.12	87.48	92.80	96.73	100.60	104.10	112.30
Apr	81.04	84.28	88.64	94.78	97.67	101.80	105.80	114.30
May	81.62	84.64	88.97	95.21	97.85	101.90	106.20	115.00
Jun	81.85	84.84	89.20	95.41	97.79	101.90	106.60	115.40
Jul	81.88	85.30	89.10	95.23	97.52	101.80	106.70	115.50
Aug	81.90	85.68	89.94	95.49	97.82	102.10	107.90	115.80
Sep	81.85	86.06	90.11	95.44	98.30	102.40	108.40	116.60
Oct	82.26	86.36	90.67	95.59	98.45	102.90	109.50	117.50
Nov	82.66	86.67	90.95	95.92	99.29	103.40	110.00	118.50
Dec	82.51	86.89	90.87	96.05	99.62	103.30	110.30	118.80
	1990	1991	1992	1993	1994	1995	1996	1997
Jan	119.50	130.20	135.60	137.90	141.30	146.00	150.20	154.40
Feb	120.20	130.90	136.30	138.80	142.10	146.90	150.90	155.00
Mar	121.40	131.40	136.70	139.30	142.50	147.50	151.50	155.40
Apr	125.10	133.10	138.80	140.60	144.20	149.00	152.60	156.30
May	126.20	133.50	139.30	141.10	144.70	149.60	152.90	156.90
Jun	126.70	134.10	139.30	141.00	144.70	149.80	153.00	157.50
Jul	126.80	133.80	138.80	140.70	144.00	149.10	152.40	157.50
Aug	128.10	134.10	138.90	141.30	144.70	149.90	153.10	158.50
Sep	129.30	134.60	139.40	141.90	145.00	150.60	153.80	159.30
Oct	130.30	135.10	139.90	141.80	145.20	149.80	153.80	159.50
Nov	130.00	135.60	139.70	141.60	145.30	149.80	153.90	159.60
Dec	129.90	135.70	139.20	141.90	146.00	150.70	154.40	160.00
	1998
Jan	159.50
Feb	160.30
Mar	160.80
Apr	162.60