I have received an "Incentive Award - Tax Certificate P443". I understand that the value of the benefit is entered in box 3 on the SA Employment Form. I am confused about the "tax due" on the amount - will this amount have been paid by the provider of the benefit (I don't want to include the amount in box 2 of the SA Employment Form if it hasn't been paid) or is the tax due added to my tax liability?
I replaced a broken kitchen hob in my residential rental property. Do I claim for this in box 25 (property repairs and maintenance) or box 36 (costs of replacing domestic items) on the SA105 form?