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Previously Self-employed, tax return needs to be included?
Posted: Mon Dec 14, 2009 12:42 pm
by maraschino
I had been on HSMP visa for years until I received ILR last year.
I was previously self-employed when I was under the HSMP status. However, my business was closed a year ago and I am now retired.
I am going to apply for citizenship soon. I just wonder if I still need to include the last Self-assessment/Tax return in my application, since I am NOT self-employed anymore.
I'd be very grateful if someone could offer any help!
Posted: Wed Dec 16, 2009 9:41 am
by John
If you look at the Guide AN you will see that it includes, for the Self-Employed :-
Evidence from the HM Revenue and Customs confirming payment of tax over
the relevant period.
Given that only only ceased being Self-Employed a year ago, I think no harm you including with the application a Self-Assessment statement showing that your tax payments are up-to-date.
Having said that, and given the nature of the declaration you will sign when making the Naturalisation application, you are authorising UKBA to access your HMRC records, so they will be able to see whether tax payments are up-to-date, or not.
Posted: Wed Dec 16, 2009 7:43 pm
by keshgrover
John wrote:If you look at the Guide AN you will see that it includes, for the Self-Employed :-
Evidence from the HM Revenue and Customs confirming payment of tax over
the relevant period.
Given that only only ceased being Self-Employed a year ago, I think no harm you including with the application a Self-Assessment statement showing that your tax payments are up-to-date.
Having said that, and given the nature of the declaration you will sign when making the Naturalisation application, you are authorising UKBA to access your HMRC records, so they will be able to see whether tax payments are up-to-date, or not.
And documents can be crosschecked. As HO has full access to certain data.
Posted: Thu Dec 17, 2009 9:54 am
by newperson
This topic caught me off guard. I was registered as self-employed from January 2005 until January 2008. I then became a salaried employee from July 2007 until the present. There was a period of time between July 2007 and January 2008 when I was both self-employed and salaried.
I applied for ILR on the basis of UK Ancestry in June 2009. It was granted, and there was never any investigation into my previous earnings as self-employed. All the caseworker cared about was my current, salaried and PAYE employment.
I will be applying for naturalisation next June. I still have a copy of my last self-assessment receipt from April 2008. Should I bring it along to my NCS appointment next year, or will the fact that over two years will have already passed by June 2010 that it will all seem a bit silly? As John writes, they will have access to my HMRC records, but I'm just curious whether the self-employment and salary records are consolidated under one NI number. Or maybe because I'm not self-employed any more, it doesn't matter at all. Any thoughts? The guidance on "good character" with regards to taxes on the UKBA website doesn't cover the case of current salaried applicants with a previous self-employment history.
Posted: Thu Dec 17, 2009 10:47 am
by John
As mentioned before, it will do no harm to take along your latest Self Assessment statement, showing that payments are up-to-date.
they will have access to my HMRC records, but I'm just curious whether the self-employment and salary records are consolidated under one NI number.
Yes they are, but it is probably better to say they are consolidated under one 10-digit UTR ... Unique Taxpayer Reference ... which covers every type of income. The NI number is allied to that UTR.
newperson.based upon the information posted by you, when you completed your Self Assessment tax return to 05.04.08, you would have entered both self-employment and employment income. Yes?
Posted: Thu Dec 17, 2009 11:21 am
by newperson
John wrote:newperson.based upon the information posted by you, when you completed your Self Assessment tax return to 05.04.08, you would have entered both self-employment and employment income. Yes?
Thanks for getting me back to me, John.
Yes, I did include both salaried and self-employed income on the Self Assessment tax return to the tax year ending 5 April 2008. They were presented under the same UTR and NI number.
A few months later, I received a letter from HMRC saying that due to my self employment coming to an end, they were no longer going to be sending me an annual tax return to fill out. It would be all PAYE from then on. Since then it's been smooth sailings. But I will bring those clean bills of health to my NCS appointment just in case.