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Tony Tax
Tony Tax, Tax Consultant
Category: UK Tax
Satisfied Customers: 15915
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
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My daughter has not yet submitted her tax return for year ended

Customer Question

My daughter has not yet submitted her tax return for year ended April 2012 and has been served a penalty notice letter recently by HMRC. During the year in question, she had 3 part time jobs - 2 days a week at local primary school as a care assistant, Saturday afternoons looking after a charity group of adults with learning disabilities(Buzz Club) and 3 days a week as an assistant artist with Purple Patch Arts who look after adults with learning disablities. For the first two, she was on PAYE but she was self employed by Purple Patch Arts for 2011-2012.
She has records from both her PAYE employments but what does she have to submit to HMRC for her Purple Patch work (£11489)? Will copies of her claims for work done be sufficient? She has tried to contact them several times but just can't get through - always engaged and very frustrating! Is there a special form to submit and how much evidence do they need?
She was paid £4117 by her local school and £1620 by Buzz Club. She appears not to have paid any tax on the school job, and paid £324 tax on the Buzz Club job . She is a single mother with a 7 year old son. What is her total tax liability likely to be for 2011/12?
HMRC do not appear to have a form for 2011/12 so what form should she use?
Your early reply would be appreciated.
Submitted: 4 years ago.
Category: UK Tax
Expert:  Tony Tax replied 4 years ago.

Assuming your daughter has her self-assessment tax reference number (ten digits) she should register to complete her self-assessment tax return online here. HMRC are unlikely to accept a paper tax return at this late stage. She will have to wait for an activation code to arrive in the post before she can complete the tax return online. She really needs to get it submitted by 31 July to avoid a further penalty for late submission. The penalty for missing the 31 January 2013 deadline is £100 and daily penalties have been running at £10 per day since 1 May 2013 There is some information on the penalties for late tax returns and late payment of tax here.

Your daughter can complete the pages she needs by hand by downloading them from here. She needs the 2012 SA100, the employment pages SA102 and the self employment pages SA103S or SA103F. She can then copy the figures across into the online form when she has received the activation code.

Your daughter's income in 2011/12 was £17,226. The first £7,475 of her income will be tax free so that leaves £9,751 taxable at 20% (£1,950.20). Class 4 NIC at 9% is payable on the profit between £7,225 and £11,489 (£383.76). So, the total liability for 2011/12 will be £2,333.76 less the £324 tax paid so the net liability is £2,009.76. That's assuming she has no expenses to claim against her income from self-employment. Take a look here and here for information on expenses which can be claimed.

I hope this helps but let me know if you have any further questions.