Angela Williams

Sorry, I didn't make myself as clear as I could have. I realise that the Estate has to declare income to HMRC and this has already been done. I was asking about the beneficiary's position. I have received an R185 and as I am a higher rate taxpayer need to pay higher rate tax on the liability. My question is how the recipient of the income declares and pays the higher rate tax due on Estate income. The 'check if I need to complete a self assessment return' tool doesn't mention Estate Income, only Trust income and says that I do not need to submit an SA return. However, Trust and Estate income are usually included on the SA107 pages so I was expecting to need to complete an SA return and declare the Estate income on the SA107 pages. I do not meet any of the other SA criteria. Please can you advise what I need to do? Personally I would prefer to submit an SA return as it is quicker and easier than trying to deal with HMRC in any other way.

I have to declare income from a deceased person's Estate on which more tax will be due (it has been taxed at lower/basic rates only). On self assessment returns income from both Trusts and Estates is included on same supplementary pages - SA107 with the Estates income on T2. The ''check if you need to submit a tax return" tool only asks about Trust income but does not ask about Estate income https://www.gov.uk/check-if-you-need-tax-return Does this mean I do not have to submit a self assessment return as the tool has told me because I have Estate income but not Trust income? If this is the case, how is the tax on the Estate income collected by HMRC? If not, should the tool be updated to make it clear that if I have either Trust or Estate income I need to submit a tax return?

Tooby states that the "scheme was set up by me (as the director) as a private pension". One thing HMRC Admin team haven't raised is whether the pension is correctly being paid as a company contribution to the scheme. To get the tax relief correct in both the company and for the individual, the company has to make gross EMPLOYER contributions to the scheme. If Tooby or silvnic are making payments from their company into their personal schemes which have not been correctly identified as employer gross contributions, the contribution will be treated as a net personal contribution and tax relief will be added by the pension scheme. This will mean that that tax relief is being given twice, once to company and again to director. Employee/director net pension contributions should be deducted from net pay of the director rather than as an expense payment of the company. I see lots of errors of this type.