JanetB

Hi - many thanks indeed for that. I will actually fill in my Self Assessment online, so which box do I check to get the equivalent of a SA106 to fill in.Is it the "5. Foreign - Do you need to complete foreign page" or "7. Capital Gains Summary", or something else? Many thanks again

I am a leaseholder in a Victorian terrace house converted into three flats. The Freehold is owned by me and the leaseholder of one of the other flats, via a Company created just to manage the finances for the house (insurance, maintenance, etc), of which we are the two Owner/Directors. The third leaseholder, who is not part of the Freehold company, is about to pay a Premium to extend his lease from its current 55 year term, which raises the questions: 1. Should the Premium be paid to the Freehold company, or can it be paid directly to me and my co-director? 2. If the former, we would then pay it out of the Company to ourselves. Should this be done as a "dividend" or just as payment noted on the accounts? And, should the Company (which is currently exempt from tax returns) declare the payment to HMRC? 3. In either case, how do I and my co-director declare this on our Self Assessment tax return?

I also have just had a CEC, and the information on this page has been very helpful. Please can you tell me, when I fill in my 2022/2023 return: 1. what I need to do on the main Self Assessment form (SA100) to show I am attaching a completed SA106 2. on the SA106 do I only need to fill in boxes 43-45? Thank you