Guidance: Second Incomes Campaign: your guide to making a disclosure

Updated: The guidance has been updated on which tax years you can make a disclosure for. If you have tax to pay on income, you need to let HMRC know by 5 October 2017.

The Second Incomes Campaign is for employed individuals with additional income that’s not taxed through their main job or another Pay As You Earn (PAYE) scheme. If you’ve untaxed income, you can get up to date with your tax affairs in a simple, straightforward way.

Source: HMRC

Form: Authorise an adviser to deal with your High Income Child Benefit Charge

Updated: A new tax adviser print and post form is available to use

You can authorise a tax adviser (for example, an accountant) to act
on your behalf to deal with any issues with your High Income Child Benefit Charge.

After they’re authorised, they’ll be able to contact the Child Benefit Office:

  • about any Child Benefit payments you’ve had
  • if you decide to stop or restart your Child Benefit payments
  • to discuss issues relating to your Child Benefit for you

The person who claimed Child Benefit must fill in the form.
You must tell the Child Benefit Office immediately if you want to remove or change your nominated tax adviser and cancel this authorisation.

Use the online form service (sign-in to, or set up a Government Gateway account)

Once you’ve used the online form service you’ll also need to fill in and send a form 64-8 if you haven’t already, send the form 64-8 to us by post.

You’ll be given a reference number when you submit the online form. Include this number with the form 64-8 you send by post to the address below.

You can track the progress of the form online using the same reference number.

Fill in the form on-screen then print and post it to the Child Benefit Office

Instead of applying online, you can fill in the form on screen, print it off and send it to us along with the form 64-8 if you haven’t sent us one already.

If you submit the form this way, you can’t track its progress online.

Send your form and 64-8 to:

Child Benefit Office

PO Box 1

NEWCASTLE UPON TYNE

NE88 1AA

You’ll need to fully fill in the form before you can print it off. You can’t save a partly completed form so have all your information with you before you start to fill it in.

You’ll need:

  • your National Insurance number (you’ll find this on your payslip, P60 and tax return)
  • your Child Benefit number (you’ll find this on your Child Benefit award notice and on any letters sent by the Child Benefit Office)
  • your child’s first name, last name and date of birth
  • your tax adviser’s name or business name, and address

If you can’t use the online service or fill in the form on screen you can print it off, fill it in by hand and post it to the address above.

Before you start

If you’re using an older browser (for example Internet Explorer 8) you’ll need to update it or use a different browser. Find out more about browsers.

If you’re using a mobile device, for example, a smart phone, an iPad or other tablet, make sure you’re set up to print from your device before you start.

Claim and deal with Child Benefit for someone else
Guidance on how to deal with the Child Benefit Office for someone else.

Source: HMRC

Form: Claim a refund of Income Tax if you’re an expat

Updated: The R38(expat) has been updated in the section about bank or building society details.

You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • print the postal form, fill it in by hand and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number to use to track the progress of your form.

You can also use this form to authorise a representative to get the payment on your behalf.

You’ll need:

  • your National Insurance number (you can find this on your payslip, P60 or tax return)
  • your Self Assessment Unique Taxpayer Reference
  • your PAYE reference (if you have one – you can find this on your payslip or P60)
  • details of the repayment period you want to claim overpaid tax for
  • the name of the person you want repayment to be made to

Source: HMRC

Guidance: HMRC trusts and estates toolkit

Updated: Agent toolkit for Trusts and Estates updated for 2016 to 2017.

This guidance may help you if trusts and estates is not a significant element of your practice’s work. Other individuals may also find the toolkit useful if they are completing a Trust and Estate Tax Return.

Source: HMRC

Form: Find out which country’s social security legislation applies to you

Updated: The agent enquire online (sign in or setup a Government Gateway account) link has been updated.

If you normally work in 2 or more countries in the European Economic Area (EEA) you, or your agent can:

  • use the online service (sign in to or set up a Government gateway account)
  • fill in form on-screen, print and post it to HMRC

This allows HMRC to determine which country’s social security legislation will apply.

If you use the online form, you’ll get a reference number to use to track the progress of your form.

Before you start using the postal form

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the postal form fully before you can print it. You cannot save a partly completed form so gather all your information together before you start to fill it in.

National insurance: application for a certificate of continuing liability when employees are going to work abroad (CA3822)
Use form CA3822 if you are sending employees to work in EEA country and keep them under the UK National Insurance scheme.

Source: HMRC

Form: Self Assessment: tax calculation summary (SA110)

Updated: The form and notes have been added for tax year 2017 to 2018.

Use the SA110 supplementary pages when filing your SA100 Tax Return to record the amount due or overpaid for:

  • tax
  • Student Loan repayments
  • Class 4 National Insurance contributions

You should include in the calculation any:

  • underpaid tax
  • payments on account
  • surplus allowances
  • adjustments to tax due

Only complete the SA110 supplementary pages if you’re calculating your tax liability.

Source: HMRC

Form: Self Assessment: Short Tax Return notes (SA211)

Updated: Notes for English and Welsh have been added for tax year 2017 to 2018.

The SA200 Short Tax Return is a simpler version of the SA100 Main Tax Return and should only be used if HM Revenue and Customs (HMRC) asks you to. The SA211 will help you fill in this return. You can’t download this form.

Send your tax return online instead, it’s straightforward. There’s also a later deadline if you send your return online – January instead of October. Find out more about filing online.

Supplementary pages

Self Assessment: Capital gains summary (SA108)

Source: HMRC