Form: Claim a tax refund if you’ve stopped work and flexibly accessed your pension

Updated: The print and post form has been updated to replace references to Universal Credit with Carer’s Allowance.

If you’re reclaiming tax because you’ve flexibly accessed your pension pot you can:

  • use the online service (sign-in or set up a Government Gateway account)
  • fill in the form on-screen, print and post to HMRC
  • print form P50Z and fill it in by hand if you cannot use the on-screen form

This only applies if you have emptied your pension pot. If you’ve only used part of your pension pot, or if you’re working or getting benefits, you’ll need to use form P55 or form P53Z.

Send the postal forms to:

Pay As You Earn

HM Revenue and Customs

BX9 1AS

Related forms and guidance

Flexibly accessed pension payment: repayment claim (P55)
Use form P55 to reclaim an overpayment of tax when you have flexibly accessed your pension pot, but not emptied it.

Flexibly accessed pension lump sum: repayment claim (P53Z)
Use form P53Z to reclaim an overpayment of tax when you have emptied your pension pot, but are working or receiving benefits.

Claiming a tax refund when you stop work
Guidance on how to claim if you’re entitled to a refund if you stop working, retire or return to studying.

Source: HMRC

Form: Research and Development tax relief: apply for Advance Assurance

Updated: Changed the postal address for the form.

If you want to apply for Advance Assurance before your first claim for R&D tax relief you can:

  • apply online (you’ll need to sign in or set up a tax account through the Government Gateway using the credentials that HM Revenue and Customs (HMRC) sent to your company when it registered for online filing)
  • fill in the form on-screen (you can save a partly completed form), print and post it to HMRC
  • fill in the form on-screen (you can only save this form once it’s fully completed)

Don’t use this form to make a claim for R&D tax relief or to make changes to an existing R&D tax relief claim.

When you’re filling in your application for Advance Assurance you’ll need:

  • your company accounts
  • your company registration documents from Companies House
  • any HMRC correspondence
  • previous company tax returns (not needed for new companies)
  • the name of a main contact, for example a research manager or company director with direct knowledge of the company’s R&D

HMRC may ask the main contact, to discuss your application.

Please send postal forms to:

Local Compliance

I & R Unit Manchester (AA)

SO733

Newcastle upon Tyne

NE98 1ZZ

Before you start

The forms that you use to apply by post are interactive (ones that you complete on screen). If you want to be able to save a partly filled in form you must use Adobe Reader to complete it.

Download the latest version of Adobe Reader for free.

To ensure the form opens in Adobe Reader, review your browser settings to make Adobe Reader the default program for opening PDF documents. Alternatively, you can save the document and then open it with Adobe Reader; as a:

  • Windows user, you should right click on the form link then select ‘Save target as’ or ‘Save link as’
  • Mac user, you should right click on the form link then select ‘Save linked file as’

You can then:

  • save the form (the recommended place is in the documents folder)
  • use Adobe Reader to open the form

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

Types of R&D that qualify for relief
Guidance on the types of R&D that qualify for relief.

Kinds of costs you can claim for
Guidance on the types of costs that you can claim R&D relief on.

Research and Development: Advance Assurance
Information about R&D Advance Assurance for small companies and how to apply.

Source: HMRC

Detailed guide: Stamp Duty Land Tax: corporate bodies

Updated: Guidance and link added to page explaining there is a 3% surcharge on residential properties bought by companies for under £500,000.

Stamp Duty Land Tax (SDLT) is charged at 15% on residential properties costing more than £500,000 bought by certain corporate bodies – or ‘non-natural persons’. These include:

  • companies
  • partnerships including companies
  • collective investment schemes

These bodies may also need to pay Annual Tax on Enveloped Dwellings.

The 15% rate doesn’t apply to property bought by a company that is acting as a trustee of a settlement or bought by a company to be used for:

  • a property rental business
  • property developers and trader
  • property made available to the public
  • financial institutions acquiring property in the course of lending
  • property occupied by employees
  • farmhouses

The standard residential rate of SDLT applies in these cases. These exclusions are subject to specific conditions.

There is a 3% surcharge on residential properties bought by companies for under £500,000. Please read Stamp Duty Land Tax: buying an additional residential property for further information.

Source: HMRC

Guidance: Ten things about offshore assets and income

Updated: Guidance updated at sections 4, 7 and 8 with the latest Requirement to Correct information.

Income is considered ‘offshore income’ if it comes from a territory outside the United Kingdom. It includes:

  • interest from overseas bank or building society accounts
  • dividends and interest from overseas companies
  • rent from overseas properties
  • wages, benefits or royalties earned outside the UK

Source: HMRC

News story: Webinars and e-learning for anti-money laundering

Updated: New webinars added and updates made to the times and dates of the exisitng webinars.

Webinars

Webinars can last for up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

Estate agency businesses registered with HMRC for anti-money laundering supervision

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in November 2016.

Customer due diligence for estate agency businesses

Customer due diligence, what it is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in January 2016.

Accountancy service providers registered with HMRC for anti-money laundering supervision

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in March 2016.

Customer due diligence for accountancy service providers

Customer due diligence, what it is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in July 2016.

Trust or company service providers registered with HMRC for anti-money laundering supervision

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in September 2016.

Money Service Businesses

What anti-money laundering is, how it works, what’s expected of you and what to do afterwards.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in March 2017.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

E-learning

Use the online course anti-money laundering for Money Service Businesses to find out about your anti-money laundering obligations.

Source: HMRC