Topic results Other Information

CCH Personal Tax
Other Income
The document provides guidance on how to declare taxable income that hasn't been reported on a tax return, specifically through the "Other Income" section. It outlines types of reportable income, such as rental and freelance income, and details the steps for inputting this information, including categorizing the income and providing associated amounts. It emphasizes that the income must not derive from a trade, profession, or vocation and highlights important notes about expenses and loss relief for different income categories.
More information
CCH Personal Tax
Select Provider Window
The document outlines functionalities available in the Select Pension Provider window. Users can create a new provider using a guided wizard, search for existing providers by name or address, and modify details of selected providers. Adjustments to existing provider information can be saved after clicking "Edit" and making necessary changes.
More information
CCH Personal Tax
Allowances
The document outlines guidelines for claiming various tax allowances, specifically the Blind Person's Allowance (BPA) for registered blind individuals, and the Married Couple's Allowance (MCA) for couples wherein one partner was born before April 6, 1935. It details the steps for claiming these allowances, including conditions for transferring surplus BPA to a spouse or civil partner. Additionally, it describes how to utilize the Marriage Allowance for transferring Personal Allowance between partners. Essential information required for these claims includes registration dates and National Insurance numbers.
More information
CCH Personal Tax
Disclosure of Tax Avoidance Schemes
The document outlines the requirements for disclosing tax avoidance schemes related to income tax, corporation tax, and capital gains tax. Tax arrangements must be disclosed if they provide a tax advantage, are a main benefit, and meet specific criteria set by HMRC. Individuals are instructed to enter details of such schemes, including an 8-digit scheme reference number from the promoter and the relevant tax year when the benefit arises, under the "Disclosure of tax avoidance schemes" section.
More information
CCH Personal Tax
Maintenance and Alimony Payments
This document provides a step-by-step guide on how to add maintenance or alimony payments. Key steps include accessing the relevant section, entering the recipient's name and court order date, inputting the total amount paid, recording the ex-spouse's date of birth if applicable, and finally saving the information.
More information
CCH Personal Tax
Reducing Payments on Account and Statements of Account
This document outlines the process for reducing a client's payment on account using form SA303 and creating Statements of Account for tax returns. It details step-by-step instructions for selecting a client, accessing tax return information, creating and saving an SA303 form, and generating a Statement of Account, including entering payment details. The procedures are specifically noted as not applicable to partnerships.
More information
CCH Personal Tax
Repayment Claim
This document outlines the process for reclaiming overpaid tax through the Repayment claim section of a tax return. Taxpayers can choose to nominate a charity for payment, receive the full repayment, or transfer the amount to a nominee account. It advises against claiming small amounts (under £10) due to administrative costs. The document provides a step-by-step guide for making a claim, including activating repayment options and links to additional resources on nominating a charity or receiving repayments.
More information
CCH Personal Tax
Widows and Orphans
This document provides a step-by-step guide on how to add payments to the "Widows and Orphans" section, emphasizing the entry of a description, payment date, and amount paid. It notes that as of April 5, 2013, relief for Friendly Societies Subscriptions and Widows and Orphans Subscriptions is no longer available, and these allowances will not be carried forward. However, this change does not impact relief for Trade Union Subscriptions.
More information
CCH Personal Tax
Tax Return Details
This document outlines the procedures for entering details in a tax return form, specifically focusing on Page 1. Key sections include entering the employer's PAYE reference, completing mandatory fields, and managing client address details. It also covers foreign income reporting, adding agent information, and answering additional questions related to tax calculations. Furthermore, it explains how to provide signatory details, including signature date and capacity. Notably, modifications to the address impact other clients linked to it.
More information
CCH IFirm Personal Tax
Tax return other information
This document provides instructions for accessing and managing the "Tax return other information" section within a tax return system. It details how to select employer references, manage client and HMRC addresses, and provides an overview of additional tabs for foreign tax credits, tax adviser details, taxpayer status, student loan plans, and declaration of signatory details. The document emphasizes that address changes will only affect the selected tax year.
More information
CCH Personal Tax
Receive a Repayment yourself or to add a Nominee
The document provides instructions for selecting a repayment method on the Bank/Nominee details tab, detailing four options: entering the client's bank account information, providing nominee's bank account details, specifying an address for a cheque to the client, or indicating where a cheque should be sent to the nominee. Each option requires completion of certain fields relevant to the selected method.
More information
CCH Personal Tax
Opening Tax Return Sections
The document explains how to navigate the Tax Return Data section within a tax filing interface. It describes how incomplete sections are visually indicated, while sections that have been started are highlighted in blue. Users can access a section by double-clicking, pressing [Enter], or right-clicking to select 'Open' from the menu.
More information