Form: Tax credits: if you think a decision is wrong (WTC/AP)

Updated: The postcode has been updated to BX9 1ER.

If you think a Child Tax Credit or Working Tax Credit decision or penalty is wrong, you can ask the Tax Credit Office to look at it again.

You usually need to make your request within 30 days of the original decision.

To fill in the form you’ll need:

  • the date of the decision you want us to look at
  • details of why you want us to look at it
  • if you’ve also asked us to reconsider a decision about Child Benefit or Guardian’s Allowance, the date you asked us to reconsider it

If you’ve a representative helping you with your request you’ll also need their name and address.

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

Send a postal form

You can ask the Tax Credit Office to reconsider a decision by printing one of the postal forms, filling it in by hand and posting it to HM Revenue and Customs.

You need to send the postal form to:

Tax Credit Office

Preston

BX9 1ER

Source: HMRC

Form: Self Assessment: Tax Return (SA100)

Updated: The 2016 to 2017 form and notes have been added to this page.

Source: HMRC

Form: Pension schemes: registration for Income Tax repayments (APSS146)

Updated: The APSS146 form has been updated to allow multiple legal owner details, and a new ‘APSS146 – insert’ form has been added to allow multiple legal owner specimen signatures.

Use form APSS146 if you want to apply for a repayment of Income Tax that has been deducted from the investment income of a registered pension scheme.

You should also use the form to advise HM Revenue and Customs of changes to the:

  • scheme bank account
  • legal owner details

If more than one legal owner is named on the form APSS146 you’ll need to print off and complete the ‘Registration for Income Tax repayments – specimen signatures APSS146 – insert’ form, and send it to the address shown on the form.

Before you start

If you are 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 form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Registered Pension Scheme Repayments Third Party Authority (APSS 146A)
Use form APPS 146A if a registered Pension scheme wants to use a third party to submit repayment requests on its behalf.

Registered pension scheme repayments specimen signatures (APSS 146B)
Use form APPS 146B to complete specimen signatures of those authorised to make repayment requests for a registered pension scheme.

Source: HMRC

Form: PAYE: end-of-year expenses and benefits (online form)

Updated: The new version of the PAYE: end-of-year expenses and benefits 2016 to 2017 form is now available.

If you’re an employer you must send HM Revenue and Customs (HMRC) details of any expenses and benefits you’ve provided to employees or company directors.

Use this form to send HMRC your end-of-year expenses and benefits report online. It includes forms:

  • P11D
  • P11D(b)

HMRC services may be slow during busy times. You can also check if there are any current problems with this service, or times it won’t be available.

Before you start

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:

  • whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
  • Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac users should right click on the form link then select “Save linked file as”
  • save the form – the recommended place is in the documents folder
  • using Adobe Reader you can open the form

If the form still doesn’t open, then contact the Online Services helpdesks for more help.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.

PAYE: end-of-year expenses and benefits (P11D(b))
Use form P11D(b) to report Class 1A National Insurance contributions due on expenses and benefits, and to declare you have sent forms P11D to HMRC.

Source: HMRC

Detailed guide: Forms to disclose tax avoidance schemes

Updated: Information about how to make a disclosure for Apprenticeship Levy has been added to this page.

Notify HM Revenue and Customs (HMRC) about a tax avoidance scheme

Notifiable arrangements and proposals must be disclosed using forms AAG1, AAG2 or AAG3.

If Apprenticeship Levy is the only relevant tax, to make a disclosure you’ll need to:

  • use form AAG1, AAG2 or AAG3
  • include in the summary of proposal or arrangements that the disclosure is for Apprenticeship Levy
  • fill in the rest of the form as if you’re making a disclosure for Income Tax
  • select the appropriate hallmark for Apprenticeship Levy

To make an online disclosure over the internet, use the relevant form(s):

To make a disclosure by post use the relevant form(s):

Paper copies of the forms can be obtained from the orderline on Telephone: 03000 588 993.

Completed forms should be sent to Counter-Avoidance DOTAS Enforcement.

Provision of scheme reference numbers (SRNs) to client

From 1 March 2016 promoters must use:

Provision of SRNs to employees

From 13 January 2016 employers must use form AAG7 to provide a SRN to an employee where a tax advantage is expected to arise relating to their employment as a result of notified arrangements.

Notifying SRNs for Income Tax, Capital Gains Tax, Corporation Tax and National Insurance contributions schemes

In most cases the reference number of the arrangement or proposal should be entered in the box provided on the relevant return. However there may be circumstances where a person is required to disclose a reference number for a notified arrangement or proposal but is unable to enter that number on a return. In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4 Disclosure of avoidance scheme.

This situation will occur when:

  • the person doesn’t have to make a return for the relevant period
  • the scheme is expected to affect employment liabilities and there are no spaces for the reference number on the employer’s return
  • the return won’t be submitted by the date the reference number should be notified to HMRC
  • the return has already been submitted and didn’t include the reference number
  • there aren’t enough spaces on the return for all the reference numbers which must be reported – only the excess numbers should be entered on form AAG4
  • a loss relief claim is being made outside a return – form AAG4 should accompany the claim

Use form AAG4 Disclosure of avoidance scheme notes to make an online notification of SRN by a scheme user.

Use form AAG4 Disclosure of avoidance scheme (notification of SRN by scheme user) to make a notification by post and send to the address on the form.

Paper copies of the form can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for SDLT schemes

Before 1 April 2010, SRNs were not used for SDLT as users of schemes were not required to tell HMRC.

To make a notification online or by post, use the form Disclosure of SDLT avoidance scheme-notification of scheme reference number (AAG4(SDLT)).

Paper copies of form AAG4(SDLT) can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for Inheritance Tax schemes

All Inheritance Tax SRNs are notified to HMRC using either the Inheritance Tax account (form IHT100) or on form AAG4(IHT). To decide which form should be used read Chapter 19 of Disclosure Guidance.

To make a notification online or by post, use the form Disclosure of avoidance scheme-notification of SRN by scheme user (AAG4(IHT)).

Paper copies of form AAG4(IHT) can be obtained from the orderline on Telephone: 03000 588 993.

Notifying SRNs for Annual Tax on Enveloped Dwellings schemes

In most cases the reference number of the arrangement or proposal should be entered in the box provided on the relevant return. However there may be circumstances where a person is required to disclose a reference number for a notified arrangement or proposal but is unable to enter that number on a return. In these circumstances the reference number of the notified arrangement or proposal should be disclosed on form AAG4 Disclosure of avoidance scheme.

This situation will occur when:

  • the person doesn’t have to make a return for the relevant period
  • the return won’t be submitted by the date the reference number should be notified to HMRC
  • the return has already been submitted and didn’t include the reference number
  • there aren’t enough spaces on the return for all the reference numbers which must be reported – only the excess numbers should be entered on form AAG4

To make a notification online or by post, use the form Disclosure of Annual Tax on Enveloped Dwellings avoidance scheme (AAG4(ATED)).

Paper copies of form AAG4(ATED) can be obtained from the Orderline on Telephone: 03000 588 993.

Disclosure of details about employees in relation to avoidance schemes

From 31 March 2016 employers must use form Tax avoidance schemes: disclosure of details about employees in relation to avoidance schemes (AAG8) to provide information to HMRC about employees where as a result of notifiable arrangements either:

  • the employees might expect to receive a tax advantage
  • the employer might expect to receive an advantage in relation to the employment of those employees

This information must be provided by 19 April after the end of each tax year in which a tax advantage is expected to arise.

For online submission

By submitting information to us directly using the special forms on our website your message is secure, but our email reply to you, which will be sent over the Internet, is not. Information sent by email over the Internet is not secure and is at risk of being intercepted and read by people other than those it was intended for. If our response to you contains any personal or confidential information we will only reply to you by letter or telephone.

If you have any doubt about the authenticity of an email you receive which claims to come from HMRC please don’t follow any links within the email, disclose any personal details or respond to it. Forward it to HMRC, see reporting HMRC related phishing emails.

Source: HMRC

Form: PAYE: end-of-year expenses and benefits (P11D(b))

Updated: New form published for 2017 to 2018

Use form P11D(b) to report Class 1A National Insurance contributions due on expenses and benefits, and to declare you have sent forms P11D to HMRC.

Before you start

If you are using an older browser, eg 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 form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

PAYE: end of year expenses and benefits (P11D Guide)
Use the P11D Guide to help you complete forms P11D and P11D(b).

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

PAYE: end-of-year expenses and benefits (online form)
Use this online form if you’re an employer and need to report end-of-year expenses and benefits to HMRC. It includes forms P11D and P11D(b).

PAYE: end-of-year expenses and benefits (P11D)
Use form P11D if you’re an employer and need to report end-of-year expenses and benefits for employees and directors.

Source: HMRC

Guidance: Remittance basis: HS264 Self Assessment helpsheet

Updated: The helpsheet have been added for the tax year 2017 to 2018.

This guide is for people who pay tax on the remittance basis. It tells you how to fill in the Foreign pages of the tax return. It also covers Special Withholding Tax, foreign pensions, and income from land and property abroad.

Source: HMRC

Guidance: Other taxable income: HS325 Self Assessment helpsheet

Updated: The helpsheet and the working sheets have been added for the tax year 2017 to 2018.

A guide and working sheet to help you work out the figures to use in the ‘Other UK income’ section of your tax return and the ‘Other information’ section of the ‘Additional information’ pages.

Source: HMRC