Year ending april 2009 from sam

(F. T. Segal)

Tax Return 2009
Tax year 6 April 2008 to 5 April 2009

UTR 2437071741 F. T. SEGAL
TAX REFERENCE ZT894742D 8 OSPREY COURT
256/258 FINCHLEY ROAD
EMPLOYER REFERENCE
LONDON
DATE 6 APRIL 2009 NW3 7AA
HM REVENUE & CUSTOMS
SEFTON
THE TRIAD
STANLEY ROAD
BOOTLE
L75 1HW

FOR

REFERENCE

0845 300 3939

Your Tax Return
This Notice requires you, by law, to make a return of your How to fill in this form
taxable income and capital gains, and any documents This form is designed to be read by machine – please follow
requested, for the year from 6 April 2008 to 5 April 2009. the rules below so that the Tax Return is read correctly.
Deadlines Use black ink and capital letters Cross out any mistakes
and write the correct
We must receive your Tax Return by either: Name of bank or building society
4
information below
• 31 October 2009 – if you are going to send us a paper A N Y B A N K 8 State Pension lump sum

Return, or £ 2 4 3 5 0 • 0 0
4 9
• 31 January 2010 – if you are going to file online. Please round up tax paid:
9 Tax taken off box 8

£ 4 7 0 1 • 0 0
Please note the new filing date for paper Returns. £4,700.21 would be £4701
10 Pensions (other than State Pension), retirement

You will be charged a £100 penalty if your Tax Return is
• Enter your figures in whole pounds – ignore the pence.
received after the appropriate deadline. If you pay late you will
Round down income and round up expenses and tax paid
be charged interest and possibly a surcharge.
– it is to your benefit.
To file online, go to www.hmrc.gov.uk and under do it online • If a box does not apply, please leave it blank – do not strike
select Self Assessment. through empty boxes or write anything else.

Starting your Tax Return
Before you start to fill it in, look through your Tax Return to make sure there is a section for all your income and claims – you
may need some separate supplementary pages (see page TR 2 and pages TRG 2 to 6 of the Tax Return guide). If you need help
please use the guide, phone the number above or 0845 9000 444, or go to www.hmrc.gov.uk

Your personal details
1 Your date of birth – it helps get your tax right DD MM YYYY 3 Your contact phone number

1 0 1 2 1 9 3 6

2 Your name and address – if it is different from what is on 4 Your National Insurance number – leave blank if the correct
the front of this form. Please write the correct details number is shown above as your ‘Tax Reference'
underneath the wrong ones, and put ‘X’ in the box

SA100 2009 Tax Return: Page TR 1 HMRC 12/08 net

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What makes up your Tax Return
To make a complete return of your taxable income and gains for the year to 5 April 2009 you may need to complete some
separate supplementary pages. Answer the following questions by putting 'X' in the 'Yes' or 'No' box.

1 Employment 6 Trusts etc.
If you were an employee, director, office holder or agency Did you receive, or do we consider you to have
worker in the year to 5 April 2009, do you need to received, income from a trust, settlement or a deceased
complete Employment pages? Please read pages person’s estate?
TRG 2 and TRG 3 of the guide before answering.
X
Fill in a separate Employment page for each employment, Yes No
directorship etc, for which you need to complete an 7 Capital gains summary
Employment page and say how many pages you If you disposed of any chargeable assets (including, for
are completing. example, stocks, shares, units in a unit trust, land and
X property, goodwill in a business), or had any chargeable
Yes No Number gains, or you wish to claim an allowable loss or make any
2 Self-employment other claim or election, read pages TRG 5 of the guide to
Did you work for yourself (on your ‘own account' or in decide if you have to fill in the Capital gains summary page.
self-employment) in the year to 5 April 2009? (Answer Do you need to complete the Capital gains summary page?
‘Yes' if you were a ‘Name' at Lloyd’s.) Fill in a separate
X
Self-employment page for each business and say how many Yes No
pages you are completing.
8 Residence, remittance basis etc
X 2 Were you, for all or part of the year to 5 April 2009, one or
Yes No Number
more of the following – not resident, not ordinarily resident
3 Partnership or not domiciled in the UK and claiming the remittance
Were you in partnership? Fill in a separate Partnership page basis; or dual resident in the UK and another country?
for each partnership you were a partner in and say how
X
many pages you are completing. Yes No

X 9 Supplementary pages
Yes No Number
If you answered ‘Yes' to any of Questions 1 to 8, please
4 UK property check to see if, within this return, there is a page dealing
Did you receive any income from UK property (including with that kind of income etc. If there is not, you will need
rents and other income from land you own or lease out)? separate supplementary pages. Do you need to get and
complete extra loose supplementary pages?
X
Yes No
X
5 Foreign Yes No
If you: If ‘Yes', you can go to www.hmrc.gov.uk to download them,
• received any foreign income, or income gains; or ring 0845 9000 404 and ask us for the relevant page.
• have, or could have, received (in the widest sense)
income, or a capital payment or benefit from a Some less common kinds of income and tax reliefs (not
person abroad as a result of any transfer of assets; covered by Questions 1 to 8), and details of tax avoidance
• want to claim relief for foreign tax paid; schemes, should be returned on the Additional information
please read the notes on pages TRG 3 and 4 to decide if pages enclosed in the Tax Return pack. Do you need to
you have to fill in the Foreign page. complete the Additional information pages?
Do you need to complete the Foreign page? X
Yes No
X
Yes No

Student Loan repayments
Please read page TRG 6 of the guide before completing boxes 1 and 2

1 If you have received notification from the Student Loans 2 If your employer has deducted Student Loan repayments
Company that repayment of an Income Contingent Student enter the amount deducted
Loan began before 6 April 2009, put ‘X' in the box
£ • 0 0

Tax Return: Page TR 2

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Income
UK interest etc and dividends
1 UK bank, building society, unit trust, etc interest/amount 4 Dividends from authorised unit trusts and open-ended
which has been taxed already – the net amount after tax investment companies - do not include the tax credit.
PIDs go in box 15 below
£ 8 4 7 • 0 0
£ • 0 0
2 Untaxed UK interest etc (amounts that have not been
taxed at all) – the total amount 5 Foreign dividends (up to £300) – the amount in sterling
after foreign tax was taken off. Do not include this
£ • 0 0 amount in the Foreign pages

3 Dividends from UK companies – do not include the
£ • 0 0
tax credit. Property Income Dividends (PIDs) go in
box 15 below 6 Tax taken off foreign dividends (the sterling equivalent)

£ 1 1 1 • 0 0 £ • 0 0

UK pensions, annuities and other State benefits received
7 State Pension – the amount due for the year (not the 11 Tax taken off box 10
weekly amount)
£ • 0 0
£ 5 0 4 1 • 0 0
12 Taxable Incapacity Benefit – the total amount before tax
8 State Pension lump sum was taken off

£ • 0 0 £ • 0 0

9 Tax taken off box 8 13 Tax taken off box 12

£ • 0 0 £ • 0 0

10 Pensions (other than State Pension), retirement annuities 14 Total of any other taxable State Pensions and benefits
and taxable triviality payments – give details of the payers,
amounts paid and tax deducted in box 19 on page TR 6
£ • 0 0

£ 3 7 9 5 • 0 0

Other UK income not included on supplementary pages
Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,
life insurance gains and certain other kinds of income go on the Additional information pages in the Tax Return pack.

15 Other taxable income – before expenses and tax 18 Benefit from pre-owned assets – read page TRG 14 of the guide
taken off
£ • 0 0
£ • 0 0
19 Description of boxes 15 and 18 income – if there is not
16 Total amount of allowable expenses – read page TRG 13 of enough space here please give details in the 'Any other
the guide information' box on page TR 6

£ • 0 0

17 Any tax taken off box 15

£ • 0 0


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Tax reliefs
Married couple’s allowance (if you or your spouse or civil partner were born before 6 April 1935) and other less common
reliefs are on the Additional information pages, enclosed in the Tax Return pack.

Paying into registered pension schemes and overseas pension schemes
Do not include payments you make to your employer's pension scheme which are deducted from your pay before tax or
payments made by your employer. Boxes to return pension savings tax charges and taxable lump sums from overseas pensions
schemes are on the Additional information pages.

1 Payments to registered pension schemes where basic rate 3 Payments to your employer's scheme which were not
tax relief will be claimed by your pension provider (called deducted from your pay before tax
‘relief at source’). Enter the payments and basic rate tax
£ • 0 0
£ • 0 0
4 Payments to an overseas pension scheme which is not
2 Payments to a retirement annuity contract where basic rate UK-registered which are eligible for tax relief and were not
tax relief will not be claimed by your provider deducted from your pay before tax

£ • 0 0 £ • 0 0

Charitable giving
5 Gift Aid payments made in the year to 5 April 2009 8 Gift Aid payments made after 5 April 2009 but to be
treated as if made in the year to 5 April 2009 – read
£ • 0 0 page TRG 18 of the guide

6 Total of any 'one-off' payments in box 5
£ • 0 0

£ • 0 0 9 Value of any shares or securities gifted to charity

7 Gift Aid payments made in the year to 5 April 2009 but
£ • 0 0
treated as if made in the year to 5 April 2008 – read
page TRG 17 of the guide 10 Value of any land and buildings gifted to charity

£ • 0 0 £ • 0 0

Blind person's allowance
11 If you are registered blind on a local authority or other 13 If you want your spouse's, or civil partner's, surplus
register, put 'X' in the box allowance, put 'X' in the box

12 Enter the name of the local authority or other register 14 If you want your spouse, or civil partner, to have your
surplus allowance, put 'X' in the box

Service companies
1 If you provided your services through a service company (a company which provides your personal services to third parties), enter
the total of the dividends (including the tax credit) and salary (before tax was taken off) you withdrew from the company in the
tax year - read page 19 of the guide

£ • 0 0


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Finishing your Tax Return
Calculating your tax – if we receive your Tax Return by 31 October 2009, or if you file online, we will do the calculation for
you and tell you how much you have to pay (or what your repayment will be) before 31 January 2010.
But if you want to calculate your tax ask us for the Tax calculation summary pages and notes. The notes will help you work
out any tax due or repayable, and if payments on account are necessary.

Tax refunded or set-off
1 If you have had any 2008–09 Income Tax refunded or set-off by us or Jobcentre Plus, enter the amount

£ • 0 0

If you have not paid enough tax
Use the payslip at the foot of your next statement (or reminder) from us to pay any tax due.

2 If you owe tax for 2008–09 and have a PAYE tax code, we 3 If you are likely to owe tax for 2009–10 on income other
will try to collect the tax due (if less than £2,000) through than employed earnings or pensions, and you do not want us
your tax code for 2010–11, unless you put ‘X’ in the box to use your 2009–10 PAYE tax code to collect that tax during
the year, put ‘X’ in the box – read page TRG 20 of the guide

If you have paid too much tax
We will repay direct to your bank or building society account – this is the safest and quickest method. Tell us where you would like
any repayment to be made by filling in boxes 4 to 13.
If you would like us to send some, or all, of your repayment to charity please use the Giving your tax repayment to charity form in
your Tax Return pack.

4 Name of bank or building society 10 If you have entered a nominee's name in box 5, put ‘X'
in the box
B A R C L A Y S

11 If your nominee is your tax adviser, put ‘X' in the box
5 Name of account holder (or nominee)

F T S E G A L
12 Nominee's address

6 Branch sort code

2 0 — 7 4 — 6 3

7 Account number
13 and postcode
9 0 8 2 7 8 0 0

8 Building society reference number
14 To authorise your nominee to receive any repayment,
you must sign in the box. A photocopy of your signature
will not do
9 If you do not have a bank or building society account,
or if you want a cheque to be sent to you or to your
nominee, put ‘X' in the box


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Your tax adviser, if you have one
15 Your tax adviser’s name 17 The first line of their address and the postcode

S L A C C O U N T A N C Y L E A R H O U S E

L T D

I G 1 4 T G
16 Their phone number

0 2 0 8 2 7 0 0 0 2 2
18 The reference your adviser uses for you

0 3 0 2

Any other information
19 Please give any other information in this space

INFO FROM BOX 10 TR3: FRIENDS PROVIDENT,GROSS 3795.36,TAX PAID 0

Signing your form and sending it back
20 If this Tax Return contains provisional or estimated 21 If you are enclosing separate supplementary pages,
figures, put ‘X' in the box put ‘X' in the box

X

22 If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form.

The information I have given on this Tax Return and any supplementary pages is correct and complete to the best of my
knowledge and belief
Date DD MM YYYY

Signature

23 If you have signed on behalf of someone else, enter the 25 If you filled in boxes 23 and 24 enter your name
capacity. For example, executor, receiver

24 Enter the name of the person you have signed for
26 and your address

Finally, please send us your completed form in the envelope provided.


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Additional information

These pages:
• are for less common types of income, deductions and tax reliefs, and for other information
• if completed, are to be sent back with your Tax Return (but we do not want these pages back if you have made no entries on
them, please).
If you think you need to complete them, go to www.hmrc.gov.uk or ring 0845 9000 404 and ask us for the Additional
information notes.

Other UK income
Interest from gilt-edged and other UK securities, deeply discounted securities
and accrued income profits

1 Gilt etc. interest after tax taken off 3 Gross amount before tax

£ • 0 0 £ • 0 0

2 Tax taken off

£ • 0 0

Life insurance gains
4 UK life insurance policy etc. gains on which tax was 8 UK life insurance policy etc. gains from voided ISAs
treated as paid – the amount of the gain
£ • 0 0
£ • 0 0
9 Number of years the policy was held
5 Number of years the policy has been held or since the
last gain – whichever is less

10 Tax taken off box 8

6 UK life insurance policy etc. gains where no tax was
£ • 0 0
treated as paid – the amount of the gain
11 Deficiency relief
£ • 0 0
£ • 0 0
7 Number of years the policy has been held or since the
last gain – whichever is less

Stock dividends, non-qualifying distributions and loans written off
12 Stock dividends – the appropriate amount in cash/cash 13 Non-qualifying distributions and close company loans
equivalent of the share capital – without any tax written off or released

£ • 0 0 £ • 0 0

Business receipts taxed as income of an earlier year

14 The amount of post-cessation or other business receipts 15 Tax year income to be taxed, for example 2007–08 YYYY YY

£ • 0 0 —

SA101 2009 Tax Return: Additional information: Page Ai 1 HMRC 12/08 net

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Share schemes and employment lump sums, compensation and deductions
1 Share schemes – the taxable amount – excluding amounts 8 Exemptions for amounts entered in box 4
included on your P60 or P45
£ • 0 0
£ • 0 0
9 Compensation and lump sum £30,000 exemption – see
2 Tax taken off box 1 page AiN 28 of the notes

£ • 0 0 £ • 0 0

3 Taxable lump sums – excluding redundancy and 10 Disability and foreign service deduction
compensation for loss of your job – see notes starting on
page AiN 28 and Working Sheet 22
£ • 0 0

£ • 0 0 11 Seafarers' Earnings Deduction – the total amount (and give
the names of the ships in the ‘Additional information’ box
4 Lump sums or benefits received from an on page Ai 4)
Employer Financed Retirement Benefits Scheme
excluding pensions
£ • 0 0

£ • 0 0 12 Foreign earnings not taxable in the UK

5 Redundancy and other lump sums and
£ • 0 0
compensation payments
13 Foreign tax for which tax credit relief not claimed
£ • 0 0
£ • 0 0
6 Tax taken off boxes 3 to 5
14 Exempt employers’ contributions to an overseas
£ • 0 0 pension scheme

7 If you have left box 6 blank because the tax is included
£ • 0 0
in box 2 on the Employment page, put 'X' in the box

Other tax reliefs
1 Subscriptions for Venture Capital Trust shares – the amount 6 Post-cessation expenses and certain other losses
on which relief is claimed
£ • 0 0
£ • 0 0
7 Maintenance payments (max £2,540) – only if you or your
2 Subscriptions for shares under the Enterprise Investment former spouse or civil partner were born before 6 April 1935
Scheme – the amount on which relief is claimed (and
provide more information on page Ai 4)
£ • 0 0

£ • 0 0 8 Payments to a trade union etc. for death benefits
– half the amount paid (max £100)
3 Community Investment Tax Relief – the amount on
which relief is claimed
£ • 0 0

£ • 0 0 9 Relief claimed for employer's compulsory widow's,
widower's or orphan's benefit scheme – (max £20)
4 Annuities and annual payments made
£ • 0 0
£ • 0 0
10 Relief claimed on a qualifying distribution on the
5 Qualifying loan interest payable in the year redemption of bonus shares or securities

£ • 0 0 £ • 0 0

Tax Return: Additional information: Page Ai 2

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Age related married couple's allowance
If you are the husband (marriages up to 5 December 2005), or the spouse or civil partner, with the higher income (marriages
and civil partnerships on or after 5 December 2005) you should complete box 1 and, where appropriate, boxes 2 to 5 and box 9.
If you want to claim or transfer surplus allowances complete box 10 or box 11 as well.
If you are the wife (marriages up to 5 December 2005), or the spouse or civil partner, with the lower income (marriages and civil
partnerships on or after 5 December 2005) please read the notes on page AiN 36. These notes will help you fill in boxes 6 to 11.

If you, or your spouse or civil partner, were born before 6 April 1935, complete the relevant boxes

1 Your spouse’s or civil partner's full name 6 If you have already agreed that half of the minimum
allowance is to be given to you, put 'X' in the box
A N N E

7 If you have already agreed that all of the minimum
2 Their date of birth if older than you (and at least one allowance is to be given to you, put 'X' in the box
of you was born before 6 April 1935) DD MM YYYY

3 0 0 9 1 9 2 9
8 Your spouse’s or civil partner's full name
3 If you have already agreed that half the minimum
allowance is to go to your spouse or civil partner, put 'X'
in the box

9 If you were married or formed a civil partnership after
4 If you have already agreed that all of the minimum 5 April 2008, enter the date of marriage or
allowance is to go to your spouse or civil partner, put 'X' civil partnership DD MM YYYY
in the box

10 If you want to have your spouse’s or civil partner's surplus
5 If, in the year to 5 April 2009, you lived with any previous allowance, put 'X' in the box
spouse or civil partner, enter their date of birth

11 If you want your spouse or civil partner to have your
surplus allowance, put 'X' in the box

Other information
Income Tax losses
Other income losses Trading losses
1 Earlier years' losses – which can be set against certain 3 Relief now for 2009–10 trading, or certain capital, losses
other income in 2008–09
£ • 0 0
£ • 0 0
4 Tax year for which you are claiming relief in box 3,
2 Total unused losses carried forward for example 2007–08 YYYY YY

£ • 0 0 —


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Pension savings tax charges and taxable lump sums from overseas pension schemes
5 Value of pension benefits in excess of your Available 10 Amount of unauthorised payment from a pension scheme,
Lifetime Allowance, taken by you as a lump sum subject to Surcharge

£ • 0 0 £ • 0 0

6 Value of pension benefits in excess of your Available 11 Foreign tax paid on an unauthorised payment
Lifetime Allowance, not taken as a lump sum (in £ sterling)

£ • 0 0 £ • 0 0

7 Lifetime Allowance tax paid by your pension scheme 12 Taxable short service refund of contributions (overseas
pension schemes only)
£ • 0 0
£ • 0 0
8 Amount saved towards your pension, in the period covered
by this Tax Return, in excess of the Annual Allowance 13 Taxable lump sum death benefit payment (overseas
pension schemes only)
£ • 0 0
£ • 0 0
9 Amount of unauthorised payment from a pension scheme,
not subject to Surcharge 14 Foreign tax paid (in £ sterling) on boxes 12 and 13

£ • 0 0 £ • 0 0

Tax avoidance schemes
15 The scheme reference number 16 The tax year in which the expected advantage arises,
for example 2007–08, YYYY YY

—

—

Additional information
17 Please give any additional information in this space

Personal details
18 Your name 19 Your unique taxpayer reference (UTR)

F . T . S E G A L 2 4 3 7 0 7 1 7 4 1


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Self-employment (short)

Your name Your unique taxpayer reference (UTR)

F. T. SEGAL 2 4 3 7 0 7 1 7 4 1

Read page SESN 1 of the notes to check if you should use this page or the Self-employment (full) page.
Business details

1 Description of business 4 If you are a foster carer or adult placement carer, put ‘X’
in the box – read page SESN 2 of the notes
L O C U M

P H A R M A C I S T
5 If your business started after 5 April 2008, enter the
start date DD MM YYYY

2 Postcode of your business address

N W 3 7 A A 6 If your business ceased before 6 April 2009, enter the
final date of trading
3 If your business name, description, address or postcode
have changed in the last 12 months, put ‘X’ in the box
and give details in the ‘Any other information’ box of
your Tax Return 7 Date your books or accounts are made up to – read
page SESN 2 of the notes

3 1 0 3 2 0 0 9

Business income – if your annual business turnover was below £67,000
8 Your turnover – the takings, fees, sales or money earned 9 Any other business income not included in box 8
by your business – excluding Business Start-up allowance

£ 3 8 3 0 • 0 0 £ • 0 0

Allowable business expenses
If your annual turnover was below £30,000 you may just put your total expenses in box 19, rather than filling in the whole section.

10 Costs of goods bought for re-sale or goods used 15 Accountancy, legal and other professional fees

£ • 0 0 £ • 0 0

11 Car, van and travel expenses – after private 16 Interest and bank and credit card etc. financial charges
use proportion
£ • 0 0
£ • 0 0
17 Telephone, fax, stationery and other office costs
12 Wages, salaries and other staff costs
£ • 0 0
£ • 0 0
18 Other allowable business expenses – client entertaining
13 Rent, rates, power and insurance costs costs are not an allowable expense

£ • 0 0 £ • 0 0

14 Repairs and renewals of property and equipment 19 Total allowable expenses – total of boxes 10 to 18

£ • 0 0 £ 5 0 8 • 0 0

SA103S 2009 Tax Return: Self-employment (short): Page SES 1 HMRC 12/08 net

(F. T. Segal)

Net profit or loss
20 Net profit – if your business income is more than your 21 Or, net loss – if your expenses exceed your business income
expenses (if box 8 + box 9 minus box 19 is positive) (if box 19 minus (box 8 + box 9) is positive)

£ 3 3 2 2 • 0 0 £ • 0 0

Tax allowances for vehicles and equipment (capital allowances)
There are 'capital' tax allowances for vehicles and equipment used in your business (you should not have included the cost of
these in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work out
your capital allowances.

22 Annual Investment Allowance 24 Other capital allowances

£ • 0 0 £ • 0 0

23 Allowance for small balance of unrelieved expenditure 25 Total balancing charges – where you have disposed
of items for more than their value
£ • 0 0
£ • 0 0

Calculating your taxable profits
Your taxable profit may not be the same as your net profit. Read page SESN 9 of the notes to see if you need to make any
adjustments and fill in the boxes which apply to arrive at your taxable profit for the year.

26 Goods or services for your own use – read page SESN 9 of 28 Loss brought forward from earlier years set-off against
the notes this year’s profits – up to the amount in box 27

£ • 0 0 £ • 0 0

27 Net business profit for tax purposes (if box 20 + box 25 + 29 Any other business income not included in boxes 8 or 9
box 26 minus (boxes 21 to 24) is positive) – for example, Business Start-up Allowance

£ 3 3 2 2 • 0 0 £ • 0 0

Total taxable profits or net business loss
30 Total taxable profits from this business (if box 27 + box 29 31 Net business loss for tax purposes (if boxes 21 to 24
minus box 28 is positive) minus (box 20 + box 25 + box 26) is positive)

£ 3 3 2 2 • 0 0 £ • 0 0

Losses, Class 4 NICs and CIS deductions
If you have made a loss for tax purposes (box 31), read page SESN 10 of the notes and fill in boxes 32 to 34 as appropriate

32 Loss from this tax year set-off against other income 35 If you are exempt from paying Class 4 NICs, put 'X' in the
for 2008–09 box – read page SESN 10 of the notes

£ • 0 0 X

33 Loss to be carried back to previous year(s) and set-off 36 If you have been given a 2008–09 Class 4 NICs deferment
against income (or capital gains) certificate, put 'X' in the box – read page SESN 10 of
the notes
£ • 0 0

34 Total loss to carry forward after all other set-offs
– including unused losses brought forward 37 Deductions on payment and deduction statements from
contractors – construction industry subcontractors only
£ • 0 0
£ • 0 0

SA103S 2009 Tax Return: Self-employment (short): Page SES 2

(F. T. Segal)

Self-employment (short)


F. T. SEGAL 2 4 3 7 0 7 1 7 4 1

Read page SESN 1 of the notes to check if you should use this page or the Self-employment (full) page.
Business details

1 Description of business 4 If you are a foster carer or adult placement carer, put ‘X’
in the box – read page SESN 2 of the notes
T R I N K E T S

D E A L E R
5 If your business started after 5 April 2008, enter the
start date DD MM YYYY

2 Postcode of your business address

N W 3 7 A A 6 If your business ceased before 6 April 2009, enter the
final date of trading
3 If your business name, description, address or postcode
have changed in the last 12 months, put ‘X’ in the box
and give details in the ‘Any other information’ box of
your Tax Return 7 Date your books or accounts are made up to – read
page SESN 2 of the notes

0 5 0 4 2 0 0 9

Business income – if your annual business turnover was below £67,000
8 Your turnover – the takings, fees, sales or money earned 9 Any other business income not included in box 8
by your business – excluding Business Start-up allowance

£ 1 9 6 3 • 0 0 £ • 0 0

Allowable business expenses
If your annual turnover was below £30,000 you may just put your total expenses in box 19, rather than filling in the whole section.

10 Costs of goods bought for re-sale or goods used 15 Accountancy, legal and other professional fees

£ • 0 0 £ • 0 0

11 Car, van and travel expenses – after private 16 Interest and bank and credit card etc. financial charges
use proportion
£ • 0 0
£ • 0 0
17 Telephone, fax, stationery and other office costs
12 Wages, salaries and other staff costs
£ • 0 0
£ • 0 0
18 Other allowable business expenses – client entertaining
13 Rent, rates, power and insurance costs costs are not an allowable expense

£ • 0 0 £ • 0 0

14 Repairs and renewals of property and equipment 19 Total allowable expenses – total of boxes 10 to 18

£ • 0 0 £ 1 8 5 3 • 0 0

SA103S 2009 Tax Return: Self-employment (short): Page SES 1 HMRC 12/08 net

(F. T. Segal)

Net profit or loss
20 Net profit – if your business income is more than your 21 Or, net loss – if your expenses exceed your business income
expenses (if box 8 + box 9 minus box 19 is positive) (if box 19 minus (box 8 + box 9) is positive)

£ 1 1 0 • 0 0 £ • 0 0

Tax allowances for vehicles and equipment (capital allowances)
There are 'capital' tax allowances for vehicles and equipment used in your business (you should not have included the cost of
these in your business expenses). Read pages SESN 3 to SESN 8 of the notes and use the example and Working Sheets to work out
your capital allowances.

22 Annual Investment Allowance 24 Other capital allowances

£ • 0 0 £ • 0 0

23 Allowance for small balance of unrelieved expenditure 25 Total balancing charges – where you have disposed
of items for more than their value
£ 2 4 8 • 0 0
£ • 0 0

Calculating your taxable profits
Your taxable profit may not be the same as your net profit. Read page SESN 9 of the notes to see if you need to make any
adjustments and fill in the boxes which apply to arrive at your taxable profit for the year.

26 Goods or services for your own use – read page SESN 9 of 28 Loss brought forward from earlier years set-off against
the notes this year’s profits – up to the amount in box 27

£ • 0 0 £ • 0 0

27 Net business profit for tax purposes (if box 20 + box 25 + 29 Any other business income not included in boxes 8 or 9
box 26 minus (boxes 21 to 24) is positive) – for example, Business Start-up Allowance

£ • 0 0 £ • 0 0

Total taxable profits or net business loss
30 Total taxable profits from this business (if box 27 + box 29 31 Net business loss for tax purposes (if boxes 21 to 24
minus box 28 is positive) minus (box 20 + box 25 + box 26) is positive)

£ • 0 0 £ 1 3 8 • 0 0

Losses, Class 4 NICs and CIS deductions
If you have made a loss for tax purposes (box 31), read page SESN 10 of the notes and fill in boxes 32 to 34 as appropriate

32 Loss from this tax year set-off against other income 35 If you are exempt from paying Class 4 NICs, put 'X' in the
for 2008–09 box – read page SESN 10 of the notes

£ 1 3 8 • 0 0 X

33 Loss to be carried back to previous year(s) and set-off 36 If you have been given a 2008–09 Class 4 NICs deferment
against income (or capital gains) certificate, put 'X' in the box – read page SESN 10 of
the notes
£ • 0 0

34 Total loss to carry forward after all other set-offs
– including unused losses brought forward 37 Deductions on payment and deduction statements from
contractors – construction industry subcontractors only
£ • 0 0
£ • 0 0

SA103S 2009 Tax Return: Self-employment (short): Page SES 2

(F. T. Segal)

Tax calculation summary


F . T . S E G A L 2 4 3 7 0 7 1 7 4 1

Self assessment
You can use the Working Sheet in the Tax calculation summary notes to work out the total tax, Student Loan repayment and
Class 4 NICs due or overpaid for 2008–09. If the result is a positive amount, enter it in box 1; if it is a negative, enter it in box 2.

1 Total tax, Student Loan repayment and Class 4 NICs due 4 Class 4 NICs due
before any payments on account
£ •

£ •
5 Capital Gains Tax due
2 Total tax, Student Loan repayment and Class 4 NICs
overpaid
£ •

£ 6 4 • 3 5 6 Pension charges due

3 Student Loan repayment due
£ •

£ • 0 0

Underpaid tax
If you pay tax under PAYE, look at your PAYE Notice of Coding and the notes in Section 11 of the Tax calculation summary notes,
then fill in boxes 7 and 8 as appropriate.

7 Underpaid tax for earlier years included in your tax code 8 Underpaid tax for 2008–09 included in your tax code
for 2008–09 – enter the amount from your PAYE Notice for 2009–10 – enter the amount from your PAYE Notice
of Coding of Coding

£ • £ •

Payments on account
Please read the notes for Section 12 of the Tax calculation summary notes to see if you need to make any payments on account
for 2009–10.

9 If you are claiming to reduce your 2009–10 payments on 10 Your first payment on account for 2009–10 – enter
account, put ‘X’ in the box – enter the reduced amount of the amount (including pence)
your first payment in box 10 and say why you are making
the claim in box 16 overleaf
£ •

Blind person's surplus allowance and married couple's surplus allowance
Enter the amount of any surplus allowance transferred from your spouse or civil partner.

11 Blind person’s surplus allowance you can have 12 If you or your spouse or civil partner were born before
6 April 1935, the amount of married couple’s
£ • 0 0 surplus allowance you can have

£ • 0 0

SA110 2009 Tax Return: Tax calculation summary: Page TC 1 HMRC 12/08 net

(F. T. Segal)

Adjustments to tax due
You may need to make an adjustment to increase or decrease your tax for 2008–09 because you are claiming averaging for
farmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2008–09 certain
losses from 2009–10. If you need help in filling in these boxes, ask us or your tax adviser.

13 Increase in tax due because of adjustments to 15 Any 2009–10 repayment you are claiming now
an earlier year
£ •

£ •

14 Decrease in tax due because of adjustments to
an earlier year

£ •

Any other information
16 Please give any other information in this space

SA110 2009 Tax Return: Tax calculation summary: Page TC 2

F. T. Segal - Year Ended 5th April 2009

UK banks, building societies and unit trust etc interest

Name of the bank, building society, Paid Interest Tax Interest Gross
savings bank or deposit taker. Gross after tax taken off before tax interest
Barclays - A/C 90141798 197.22 49.30 246.52
Barclays - A/C 90827800 0.12 0.03 0.15
Britannia - A/C 085225663 0.00 0.00 0.00
Nationwide - A/C 82246669 161.81 40.45 202.26
Post Office - A/C 90786810909963 487.70 121.92 609.62
Sainsburys - A/C 07069558 0.24 0.06 0.30

Totals 847.09 211.76 1058.85 0.00

Other pensions and retirement annuities

Overseas
service Gross Amount after
Name(s) and address(es) of the payer(s) of the pension pension amount Tax tax
and the amount of your pension(s) deduction before tax taken off taken off
Friends Provident Tick 3795.36 0.00 3795.36

Totals 3795.36 0.00 3795.36
Overseas service pension deduction 0.00
Other exempt amounts 0.00

Dividends and other qualifying distributions from UK companies

Dividend/ Dividend
Holding Company Date distribution Tax credit plus credit
344 HBOS 12 May 2008 111.11 12.35 123.46
100 London Clubs Int Ltd Nil
10 Rank Group Nil
14 Stanley Leisure Nil
14 Stanley Leisure A Nil

Totals 111.11 12.35 123.46

Client Code: 0302 Name: F. T. Segal Tax Ref: 24370 71741

for the year ended
Tax Return Summary 5 April 2009
This is a printed version of the information which will be transmitted to the HM Revenue & Customs once authorised by you. Before transmitting the return information
to me using the Internet Service, your tax adviser must provide you with this hard copy form of your tax return information. You must sign the statement below, at Q22,
before your return information can be sent to me. If you sign this hard copy and it contains false information or you conceal any part of your income or chargeable
gains, you can be prosecuted. You may also have to pay substantial financial penalties. It is recommended that you retain this hardcopy.

UTR 24370 71741 The Inland Revenue Mark (IRmark) number
Tax Reference 24370 71741 The Inland Revenue Mark (IRmark) number assigned to your tax
return information is: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ. This number
appears on each page of this hardcopy, which is consecutively numbered.
Date 6 April 2009 The following details comprise the information to be sent electronically.
Title/Firstnames/Surname: F. T. Segal
HM Revenue & Customs office address Taxpayer Reference: 24370 71741 National Insurance Number: ZT894742D
If the details above are different to those shown on the Return Form or
Notice to File sent to you, please ensure that box 2 in the section headed
Area Director 'Your personal details' is ticked
SEFTON Issue address
The Triad F. T. Segal
Stanley Road 8 Osprey Court
BOOTLE 256/258 Finchley Road
L75 1HW London
NW3 7AA

Telephone 0845 300 3939
Reference

N.B: This summary is supplied for internal use only and not for submission to HM Revenue & Customs.

Information regarding supplementary pages, questions Q1 to Q9, is printed at the end of this summary

Your personal details
l Your date of birth 1 10/12/1936

l Your national insurance number 4 ZT894742D

Were there any Student Loan repayments? YES

Did you receive any income from UK interest and dividends? YES
Amount after tax taken off

l Enter details of taxed bank or building society unit trust etc interest 1 £ 847.09
Dividend/distribution
l Dividends and other qualifying distributions
from UK companies 3 £ 111.11

Did you receive a taxable UK pension, retirement annuity, or other state benefit? YES
Taxable amount for 2008-09

l State Pension - enter the total of your entitlements for the year 7 £ 5041.40

Client: 0302 - F. T. Segal Tax Return Summary 2008/2009
IRmark: AU67LIKN3P5AK2PAVVJ5OCS6ZY6SQ6YZ

l Pensions (other than State Pensions), retirement annuities and triviality payments Tax taken off Gross amount before tax

11 £ 10 £ 3795.36

Did you receive any other taxable income or benefit which YES
you have not already entered elsewhere in your Tax Return?

Do you want to claim relief for your pension contributions? YES

Have you made any gifts to charity? YES

Do you want to claim Blind Person's allowance? YES

Did you receive income from Service companies? YES

Have you already had any 2008-09 tax refunded or set off YES
by your HM Revenue & Customs office or by Jobcentre Plus?

Have you not paid enough tax? YES

Have you paid too much tax? YES
We will repay direct to your bank or building society account – this is the safest and quickest method. Tell us where you would like
any repayment to be made by filling in boxes 4 to 13.
If you would like us to send some, or all, of your repayment to charity please use theSending your tax repayment to charity form
in your Tax Return pack.

l Name of bank or building society 4 Barclays

l Name of account holder (or nominee) 5 F T Segal

l Branch sort code 6 20-74-63
To authorise your nominee to receive any repayment, 14
l Account number the box. A photocopy of your signature
you must sign in 7 90827800
l will not do

Do you have a tax adviser? YES

l Your tax adviser 15 SL Accountancy Ltd

l Their phone number 16 02082700022

l The first line of their address and the postcode 17 Lear House
259-261 Cranbrook Road
IG1 4TG

l The reference the adviser uses for you 18 0302


Signing your form and sending it back
l If you are enclosing separate supplementary pages, 21
tick the box
If you give false information, you may have to pay financial penalties and face prosecution. Please sign and date this form.
22 The information I have given in this Tax Return is correct and complete to the best of my knowledge and belief.

Signature Date

Additional Information

Did you receive Interest from gilt edged and other YES
UK securities (and accrued income charges)?

Did you make any gains on UK life insurance policies? YES

Did you receive Stock dividends, non-qualifying distributions and loans written off? YES

Were there Business receipts taxed as income of an earlier year? YES

Did you have Share schemes and employment lump sums, compensation and deductions? YES

Do you want to claim Other tax reliefs? YES

Do you want to claim Age related married couple's allowance? YES
Boxes 1 to 5 and, if appropriate, 9, 10 or 11, should be completed by a husband (marriages up to 5 December 2005) or by the
spouse or civil partner with the higher income (marriages and civil partnerships on or after 5 December 2005).
Boxes 6 to 8, and, if appropriate, 9, 10 or 11, should be completed by a wife (marriages up to 5 December 2005) or the spouse or
civil partner with the lower income (marriages and civil partnerships on or after 5 December 2005) who has already claimed half
or all of the minimum married couple’s allowance.

l Spouse or civil partner's full name 1 Anne

l Their date of birth ( only if born before 6 April 1935 and if older than you) 2 30/09/1929

Did you have Income Tax losses? YES

Did you have Pension savings tax charges and taxable YES
lump sums from overseas pension schemes?

Do you expect to benefit from Tax avoidance schemes? YES

Calculating your tax
l Total tax, Student Loan repayment and Class 4 NICs 2 £ 64.35
overpaid


Did you give a repayment to charity? YES

Supplementary Pages Description Taxable Tax Paid
Self-employment F. T. Segal-Trinkets dealer 0.00 0.00
F. T. Segal - Trading Loss for year (138.00)
F. T. Segal-Locum Pharmacist 3322.00 0.00


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