Naturalisation

[sashank]

Hi All
I am almost ready to send my application for Naturalisation in about 2 weeks. While enclosing documents to support application, it requires recent HM Revenue & Customs self assessment statements of account. The problem is I have not received any statement of accounts and I am fairly new in the business i.e. for 7 months. I need to complete at least 12 months in business to calculate the profit and then I will have until the 31st january 2009 to pay any tax due on profit. how do i get around with this.

any input will be highly appreciated.

SAS

[John]

I think you should write a letter explaining that. Also, after you informed HMRC of the existence of the business, within three months of its start, if you got back a response from HMRC you could enclose that.

Also appreciate that the declaration you will sign, at 6.1, includes the following words :-

I authorise the HM Revenue & Customs to provide the UK Border Agency with any information relevant to this application, and with any information needed to check the information I have provided. I understand that any information provided to the HM Revenue & Customs in connection with this application may be used by them for the purpose of their statutory functions.

-: that is, UKBA has access to the HMRC computer system, and thus can check that you have indeed reported the existence of the business to HMRC, and its start date.

By the way, when did the business start? And up to what date do you intend to make up the accounts?

[sashank]

I think you should write a letter explaining that. Also, after you informed HMRC of the existence of the business, within three months of its start, if you got back a response from HMRC you could enclose that.

Also appreciate that the declaration you will sign, at 6.1, includes the following words :-

I authorise the HM Revenue & Customs to provide the UK Border Agency with any information relevant to this application, and with any information needed to check the information I have provided. I understand that any information provided to the HM Revenue & Customs in connection with this application may be used by them for the purpose of their statutory functions.

-: that is, UKBA has access to the HMRC computer system, and thus can check that you have indeed reported the existence of the business to HMRC, and its start date.

By the way, when did the business start? And up to what date do you intend to make up the accounts?

John

I started the business on 08th Feb this year and have informed HMRC of the intenton of me being self employed. They have sent me necessary docs and reference number too so that I can make paye payment for my employee which I am duly doing through the payslips provided by the hmrc.

I intend to make accounts in 18 months as allowed to do that and wishing to pay tax on overlaping profit. so this will be another 11 months journey.

SAS

[John]

Have HMRC sent you a Self Assessment tax return form for the tax year to 05.04.08? You need to complete that, and include .... and it can only be an estimate .... an amount of profit for the accounting period, and to pay tax on the proportion from 08.02.08 to 05.04.08 ... and any such apportioned amount will be taken into account when calculating the amount payable on 31.01.09.

When when you know the accurate figures for the accounting period, you have amend your Self Assessment, which might mean a bit more tax payable for the 2007-2008 year, or indeed a refund.

Given the fact that the Naturalisation application is going to be made shortly, do ensure that the PAYE/NI payments in respect of employees, are up to date.

[sashank]

Have HMRC sent you a Self Assessment tax return form for the tax year to 05.04.08? You need to complete that, and include .... and it can only be an estimate .... an amount of profit for the accounting period, and to pay tax on the proportion from 08.02.08 to 05.04.08 ... and any such apportioned amount will be taken into account when calculating the amount payable on 31.01.09.

When when you know the accurate figures for the accounting period, you have amend your Self Assessment, which might mean a bit more tax payable for the 2007-2008 year, or indeed a refund.

Given the fact that the Naturalisation application is going to be made shortly, do ensure that the PAYE/NI payments in respect of employees, are up to date.

They have not sent me self assessment form yet and ofcourse I am upto date with the payment of PAYE and NIC for my employee. I also work for another company where I pay PAYE and NIC. Should I mention this or keeping quite is wisdom?

[John]

Should I mention this or keeping quite is wisdom?

I think you should give them a ring about this, and indeed do so no later than 5th October. That way you are totally covered. You have drawn their attention to the source of income, and then if HMRC still don't issue you with a Self Assessment tax return form, well that is their choice.

But if they do issue a form to you, you have to complete it, and would recommend that you do so online, rather than on paper. The form will tell you when it needs to be completed by.

[sashank]

Should I mention this or keeping quite is wisdom?

I think you should give them a ring about this, and indeed do so no later than 5th October. That way you are totally covered. You have drawn their attention to the source of income, and then if HMRC still don't issue you with a Self Assessment tax return form, well that is their choice.

But if they do issue a form to you, you have to complete it, and would recommend that you do so online, rather than on paper. The form will tell you when it needs to be completed by.

Ok. Will this affect my application for naturalisation by any chance?

[republique]

Hi All
I am almost ready to send my application for Naturalisation in about 2 weeks. While enclosing documents to support application, it requires recent HM Revenue & Customs self assessment statements of account. The problem is I have not received any statement of accounts and I am fairly new in the business i.e. for 7 months. I need to complete at least 12 months in business to calculate the profit and then I will have until the 31st january 2009 to pay any tax due on profit. how do i get around with this.

any input will be highly appreciated.

SAS

As you became self employed in Feb with less than 2 months left in the last completed tax year, providing your self assessment would not be probative in that your employer has paid PAYE and you paid NIC previously. If you provide your p60's for the last 5 years and a statement acknowledging the fact that you became self employed, there isn't much more they could want. A Self Employment estimate isn't very substantive until HMRC accepts it as being correct. SA is due if you do it yourself on the 30th of September. You are unlikely to get a confirmation from HMRC before your application. You can also have HMRC calculate the assessment which wouldn't be due until January 2009, thus HO can't expect an HMRC confirmation in time for your application. The whole point of SA is to check if you are paying taxes, you have been paying taxes through regular employment, it is just this current year that the situation has changed and can't be used to determine your veracity so to speak. The payment of your employees is not the issue per se, the issue is have you paid (i.e. NIC) your taxes during your residence.

[John]

Ok. Will this affect my application for naturalisation by any chance?

My answer is no. You have reported the existence of the business to HMRC, and UKBA can check to see that you have done that.

Accordingly, no problem at all.

[sashank]

As you became self employed in Feb with less than 2 months left in the last completed tax year, providing your self assessment would not be probative in that your employer has paid PAYE and you paid NIC previously. If you provide your p60's for the last 5 years and a statement acknowledging the fact that you became self employed, there isn't much more they could want. A Self Employment estimate isn't very substantive until HMRC accepts it as being correct. SA is due if you do it yourself on the 30th of September. You are unlikely to get a confirmation from HMRC before your application. You can also have HMRC calculate the assessment which wouldn't be due until January 2009, thus HO can't expect an HMRC confirmation in time for your application. The whole point of SA is to check if you are paying taxes, you have been paying taxes through regular employment, it is just this current year that the situation has changed and can't be used to determine your veracity so to speak. The payment of your employees is not the issue per se, the issue is have you paid (i.e. NIC) your taxes during your residence.

I did not understand why you went back to previous five year period with p60s. They just want recent assessment of statement of account, not for 5 years. I was only seeking immigration help rather than tax issues as I myself am an accountant.

[sashank]

Ok. Will this affect my application for naturalisation by any chance?

My answer is no. You have reported the existence of the business to HMRC, and UKBA can check to see that you have done that.

Accordingly, no problem at all.

Many thanks John for your valuable input.

[republique]

As you became self employed in Feb with less than 2 months left in the last completed tax year, providing your self assessment would not be probative in that your employer has paid PAYE and you paid NIC previously. If you provide your p60's for the last 5 years and a statement acknowledging the fact that you became self employed, there isn't much more they could want. A Self Employment estimate isn't very substantive until HMRC accepts it as being correct. SA is due if you do it yourself on the 30th of September. You are unlikely to get a confirmation from HMRC before your application. You can also have HMRC calculate the assessment which wouldn't be due until January 2009, thus HO can't expect an HMRC confirmation in time for your application. The whole point of SA is to check if you are paying taxes, you have been paying taxes through regular employment, it is just this current year that the situation has changed and can't be used to determine your veracity so to speak. The payment of your employees is not the issue per se, the issue is have you paid (i.e. NIC) your taxes during your residence.

I did not understand why you went back to previous five year period with p60s. They just want recent assessment of statement of account, not for 5 years. I was only seeking immigration help rather than tax issues as I myself am an accountant.

Sorry you don't get it. As you were so concerned about your self employed status and its obligations of documentation for your application, the point was to show you weren't selfemployed until now. So you have miscategorized it as tax help and completely missed the point.