Knowledge Base - SA100 Individual Return

SA100 Individual Return

	Claiming rent a room relief and property allowance HMRC have confirmed that an individual can claim the property allowance for one property and rent a room relief for another. If rent a room income is below £7,500*, this is very straightforward. In HMRC Forms mode, on page UKP1, tick box 4 (If you are claiming rent a room relief and your rents...
	24 Mar, 2020 Views: 5302

	How to use HMRC Self assessment APIs for Individuals What are APIs? HMRC have provided a method of obtaining information relevant to the completion of a Tax Return called Application Program Interfaces or APIs. This is the first part of their overall Digital transformation project known as Making Tax Digital. Not an Individual user? The...
	07 Feb, 2024 Views: 5254

	As a non-resident, how do I claim personal allowances where available? You may be able to claim personal allowances as a non-resident. If you are allowed to do this, you can input the details using SimpleStep or HMRC Forms as instructed below. SimpleStep mode Browse to Residence and Remittance Tick the box for Personal allowances under a Double Taxation...
	20 Feb, 2020 Views: 5210

	Where do I enter payments on account? To enter payments on account, go to the Payments on account section using SimpleStep or HMRC Forms. SimpleStep mode Working out your tax > Payments on account for 2021/22 HMRC Forms mode Tax Details > Statements of account (bottom half of the screen) How are Payments on Account...
	06 Jun, 2023 Views: 5080

	10% deduction on foreign pension income From 06/04/2017 the ruling for 10% foreign pension deduction changed and therefore, you need to ascertain whether you are eligible for the 10% deduction or not. More information on this can be found on the HMRC web page here. By default, the returns from 2019 will not apply the 10% deduction...
	09 Apr, 2019 Views: 5015

	How do I make a negligible value claim? If you own an asset that has become of negligible value – worth next to nothing – you can make a negligible value claim. This will be treated as though you'd sold the asset and immediately reacquired it for an amount equal to its value at the time you made the claim. Before you can make a...
	03 Aug, 2020 Views: 4761

	How to use the annual pension allowance and contribution details wizard from 2024/25 When should I use the annual pension allowance wizard? If your total pension contributions are close to exceeding your annual pension allowance and/or your pension allowance is likely to be tapered, you can use the wizard to: Calculate excess contributions and possible pension tax charge Keep...
	25 Mar, 2025 Views: 4735

	TaxCalc doesn't generate a print preview TaxCalc uses the Adobe pdf file standard as its printing output. This allows you to have more control over the printing options and also allows you to save your tax returns as pdf documents. If you get an error from Adobe Reader when trying to generate a print preview, follow these instructions:...
	16 Mar, 2016 Views: 4599

	Where do I enter overlap relief for self employment? You can only claim overlap relief using the Full Self Employment pages. SimpleStep mode Click on Your Work. Select the Self Employment option. Click on Next step to continue to the Annualised turnover screen. Tick yes to the question Are any of the above true (or do you wish to complete the...
	27 Jul, 2020 Views: 4485

	Entrepreneurs Relief changes from 11 March 2020 Entrepreneur’s Relief- disposals after 11 March 2020 What has changed? Whilst it was announced in the Budget 2020 that the lifetime allowance would be reduced from £10 million to £1million for disposals made on or after 11 March 2020, at the time of writing, there has been no legislative...
	24 May, 2023 Views: 4403

	Tax on COVID grants During 2020, and continuing throughout 2021, the government provided grants to assist businesses that were affected by the Coronavirus pandemic. How are COVID grants taxed? The legislation confirms that all COVID-19 support scheme payments are taxable under either Income Tax or Corporation Tax...
	11 May, 2023 Views: 4402

	I've received a letter from HMRC stating that I've submitted an amended return but no original has been received – what do I do? An online amendment would've been sent to HMRC if the Amended box was ticked in the online filing settings page when you filled in your original return. If you haven't submitted the original return yet, follow these steps: Click on Check and Finish. Click on File online. Click on Re-submit...
	15 Jun, 2016 Views: 4357

	Private Pensions, Lump Sums and 25% from drawn down pensions Lump sum payments from a final salary pension are received free of tax and are not entered on the SA100 (individual tax) return. For any draw down payments that have a tax free element (25%), the taxable amount (75%) should be declared on the return as usual. If you are unsure where the pension...
	07 Jun, 2023 Views: 4280

	HMRC API - Service status & common messages Below are some common questions, queries and answers regarding the HMRC API facility that can be found within TaxCalc: Who should complete the identity check during authorisation? The identity check should be completed by someone who is authorised to act for your firm. (Details asked include...
	30 Oct, 2018 Views: 4206

	How do I make a claim for Enterprise Investment Scheme deferral relief? Deferral Relief allows you treat the gain as not arising until some future date, if you acquire EIS shares with the proceeds of a disposal of an asset. To claim for Enterprise Investment Scheme (EIS) deferral relief on an Individual tax return, you need to enter details of the asset under...
	03 Aug, 2023 Views: 4203