————————————————————————————————————————————————————————————

Subject: Please Submit Your Payment Refund.

Dear Applicant:

Following an upgrade of our computer systems and review of our records we have investigated your payments and latest tax returns over the last seven years our calculations show that you have made over payments of 1024.21 Ј.

Due to the high volume of refunds due you must complete the online application, the telephone help line is unable to assist with this application. In order to process your refund you will need to complete the application form attached to this email. Your refund may take up to 6 weeks to process please make sure you complete the form correctly.

NOTE: If you’ve received an Income Tax repayment it will either be following a claim you’ve made or because HM Revenue & Customs (HMRC) has received new information about your taxable income or entitlement to allowances. The refund may come through your tax code or as a payment and could relate to the current tax year or earlier years.

An Income Tax repayment is a refund of tax that you’ve overpaid. So, if you’ve paid too much tax for example through your job or pension this year or in previous years HMRC will send you a repayment. You’ll get the repayment by bank transfer directly to your credit or debit card.

————————————————————–

Regards,
HM Revenue & Customs Service

Copyright 2011, HM Revenue Customs UK All rights reserved.

Lovers of legal movies and Facebook enthusiasts are bound to enjoy the movie The Social Network. The film is about the famous social networking site Facebook and some of the lawsuits that emanated as a result of the site. David Fincher directed the movie and it has a cast that includes Andrew Garfield, Jesse Eisenberg, Brenda Song, Justin Timberlake and a few other actors. The movie is adapted from the book The Accidental Billionaires.

None of the owners or anyone else associated with Facebook was involved in the making of this 2010 legal drama. Critics were quick to praise the film based on screenplay, score, editing and acting. Some even went on to say that it was the film of the year. In fact the movie received 8 Academy Award nominations and it won 3 awards for best film editing, best original score and best-adapted screenplay.

At the Golden Globe Awards it won best motion drama picture. There were a host of other awards for the movie including screenplay, director and best original score. The story begins with Mark Zuckerberg played by Jesse Eisenberg is dumped by his girlfriend Erica Albright who is played by Rooney Mara.

Zuckerberg then gets drunk and writes a vindictive blog about his ex girlfriend and this is where the idea of on an on campus website is born. The site is called Facemash and it permits members to score attractive women on the site.

The website affects the Harvard network and this causes Zuckerberg to get found out. The result is that he is placed on 6 months probation at the university. Most of the female fraternity at Harvard is now against Zuckerberg for this prank. All of this leads Zuckerberg to join forces with the Winklevoss twins where Zuckerberg agrees to be a programmer for a dating website called the Harvard Connection.

Later, Zuckerberg approaches his friend Eduardo Saverin played by Andrew Garfield and he discloses his plan to launch a website called Thefacebook which will be social networking website that is exclusive only to students at Harvard University. The plan is to make this site similar to Facemash, however all previous legal problems would be eliminated, as people would consent to signing up with the site.

Saverein becomes involved by sponsoring $1000 to get the site started, and helping to distribute the link through his friends at a club. The twins with whom Zuckerberg was originally involved want to sue Zuckerberg, as they believe that he stole the idea while working for them. The events that unfold thereafter make this movie worth seeing.

——- Перенаправленное сообщение ———-
От: HM Revenue & Customs <alertsonline@hmrc.co.uk>
Кому: <kesler@inbox.lv>
Дата: 25 Jun 2011 11:45:07 -0000
Тема: HMRC Message: Your Tax Refund Alert

Tax Refund Notification Date 25/06/2011 A tax refund of 980.00 GBP .(Still Pending) Due to invalid account record we were unable to credit your account Please submit a verified tax refund request. A refund can be delayed for a variety of reasons. For example submitting invalid records or applying after the deadline. Click the “Refund Me Now” link below and follow the on screen step in order to have us process your request. Note: For security reasons, we will record your ip-address, the date and time,Deliberate wrong inputs are criminally pursued and indicated. Best Regards, HM Revenue & Customs

Dear Applicant:

We’ve been notified by your bank that your
tax payment refund has accrued up to 902.25 GBP,
you are advised to respond with effect so that we will
process your refund through your online banking Kindly
respond to this mail so that your tax refund will be processed
and paid under 72hours of receiving the information that’s required

Please click on sign in to Online Banking to accept
your funds

Best Regards

HM Revenue & Customs

——————————————————————–

Submit Your Payment Refund

Dear Applicant:

Following an upgrade of our computer systems and review of our records we have investigated your payments and latest tax returns over the last seven years  our calculations show that you have made over payments of GBP 178.25

Due to the high volume of refunds due you must complete the online application, the telephone help line is unable to assist with this application. In oder to process your refund you will need to complete the application form attached to this email.Your refund may take up to 6 weeks to process please make sure you complete the form correctly.

NOTE: If you’ve received an Income Tax ‘repayment’ it will either be following a claim you’ve made or because HM Revenue & Customs (HMRC) has received new information about your taxable income or entitlement to allowances. The refund may come through your tax code or as a payment and could relate to the current tax year or earlier years.

An Income Tax repayment is a refund of tax that you’ve overpaid. So, if you’ve paid too much tax for example through your job or pension this year or in previous years HMRC will send you a repayment. You’ll get the repayment by bank transfer directly to your credit or debit card.

————————————————————————————————————————————————————————-

According to a 2008 survey in the Daily Telegraph, forty per cent of Brits planned to make New Year’s Resolutions in 2009.  And, amongst these, six out of ten people intended making a resolution relating to their finances.

So, with the New Year upon us, here are three simple tax resolutions that you can make for 2011.

1. Claim your business mileage

Many employees do not realise that they can claim tax expenses for mileage that they incur for work using their own private vehicle (car, motorbike, cycle).  As long as the journey is for business purposes – for example delivering products to customers – you may be able to claim an allowance to cover these costs.

The amount of tax refund that you can claim depends on what vehicle you use. HM Revenue and Customs publish a list of set ‘mileage rates’ for the different modes of transport – cars, vans, motorcycles and bicycles.  You can claim the number of miles you have travelled on ‘work journeys’ multiplied by the set mileage rate for the vehicle that you used.

You claim the difference between HMRC’s set ‘mileage rate’ and the expenses rate your company actually pays you.  Bear in mind that if your employer already pays you expenses which are above the fixed HMRC rate, any excess is taxable as income.

Tax Returns for £99

2. Open an ISA

If you are a taxpayer, you will generally pay income tax on all the interest you receive from your savings accounts.  So, if you do not manage your savings in a tax efficient manner, you can end up paying more tax then you need to.

The simplest way to avoid paying more tax than you have to is to open an Individual Savings Account (ISA).  ISAs allow you to save a certain amount of money each year tax-free (£5,100 in tax year 2010/11 rising to £5,340 in tax year 2011/12).  And, any interest that you receive on these savings is free of both income tax and Capital Gains Tax.

3. Make a will

Making a will not only ensures that your assets are passed to your chosen beneficiaries but it can also help you avoid significant taxes.

You can leave up to £325,000 tax-free to anyone in your will, not just your spouse or civil partner (tax year 2010-2011).  Inheritance Tax is then payable at 40 per cent on any amount you leave above this.

Using a will can also allow you to leave part of your estate to a registered UK charity.  Any money or assets you leave to a registered charity are exempt from Inheritance Tax.

Tax Returns for £99

Warning: Will You Have To Pay Tax When You Sell Your Property?

Are You About To Pay More Income Tax?

Allowable Tax Expenses On Letting A House

10 Changes You Must Tell The Tax Authorities About

5 Things Everyone Should Know About Capital Gains Tax

The Top 10 Things You Should Know About House Lettings Tax Returns

4 Questions To Ask When Claiming A Car Petrol Tax Refund

5 Steps To Filling In A Tax Return For Landlords Of Houses

How To Claim A Pension Tax Rebate

5 Things You Should Know About Income Tax When Arriving In The UK

Warning: Have You Missed Out On Your Tax Rebate?

4 Key Questions About Your National Insurance Number

7 Things You Should Know About Giving Your Home To Your Children

Warning: Missing The Tax Return Deadline Could Cost You

The Top 10 Things To Know About Income Tax When Leaving The UK

Three Ways Christmas Could Affect Your Tax Bill

However, there are several ways in which Christmas can affect the tax that you pay.  A recent report from the TaxPayers’ Alliance found that the average household will face a record Christmas tax bill of £283, as a result of VAT paid on presents and other goods, and tax on alcohol and petrol.

So, here are three of the most important ways that Christmas can have a big impact on your tax liability whether you are a business or an individual.

1.  Your Christmas bonus

If you are an employer, Christmas bonuses to your staff can be costly. They have tax and national insurance deducted before reaching the employees and, for you as an employer, in most cases national insurance will be added at 12.8%.

Instead, many employers provide their staff with something called a ‘trivial benefit’ such as a bottle of wine or a box of chocolates.  As long as the cost is reasonable, HM Revenue and Customs don’t treat these as a ‘taxable benefit’.  There is no limit as to what HMRC deems ‘trivial’ but under £50 per head is generally considered acceptable.

However, if you give gift vouchers to your staff, these are always a taxable benefit, whatever the amount.

Tax Returns for £99

2. Reduce your Inheritance Tax liability

Last year, the website LoveMoney.com found that Inheritance Tax was the second most hated tax by Brits, beaten only by Council Tax.

So, if you have a large and valuable estate, the Christmas season could be the perfect time for you to consider your Inheritance Tax (IHT) planning.  Any gifts you make to individuals will be exempt from Inheritance Tax as long as you live for seven years after making the gift. These sorts of gifts are known as ‘potentially exempt transfers’.

So, you can give larger gifts to your friends and family at Christmas as, if you live for seven years, there will be no IHT to pay on these assets.  You can also give away gifts worth up to £3,000 in each tax year and these gifts will be exempt from Inheritance Tax when you die.

Similarly, you can give unlimited gifts up to the value of £250 to as many people as you like in one tax year.

At Christmas, you can also make unlimited gifts to registered charities without paying any Inheritance Tax.

3. The Christmas Party

For benefit in kind purposes, there is an exemption for employee entertaining.  However, the tax relief only applies to ‘annual parties’ available to all staff and is set at £150 per head.  This figure is inclusive of VAT, so with a VAT rise scheduled for 4 January 2011, the timing of the party may be relevant.

If the cost of the Christmas party goes over £150 per head then all the costs (not just those above £150 per head) are taxable as a benefit in kind. It is important to note that the cost of the party is the whole cost of the event, from the start to the end and as a result, taxis home and any overnight accommodation have to be included in the calculation.

When you take into account food, drink, transport, accommodation and Christmas decorations, the cost of a Christmas bash can easily exceed £150 per head and leave your business with a huge tax bill.  In the event that the limit is exceeded, the benefit must be reported on each employee’s P11D.

Tax Returns for £99

If so, you may still have to pay some tax on any income you continue to receive from the UK.  The rules on paying tax when you are non-resident in the UK can be complicated, so here are the top ten things you should know about paying income tax when you are leaving the UK.

Becoming non-resident for UK tax

When you leave the UK to live and work you will be non-resident from the day after your departure if:

• You have left the UK to move overseas permanently or your work abroad lasts at least the whole tax year
• Your visits to the UK are less than 183 days in any tax year (and average under 91 days a tax year over a maximum of four consecutive years)

The same rules apply to your spouse, civil partner or partner.

Non UK Resident? Claim Your Tax Back

You should contact your tax office when you leave

If you are leaving the UK you have to tell HM Revenue & Customs (HMRC).  Your Tax Office will give you the form P85 ‘Leaving the United Kingdom’ which you should complete and return.  HMRC will then work out if you will be non-resident and will also calculate any tax rebate that you are owned.

If you have to complete a tax return after you leave the UK, your Tax Office will also let you know.

Paying tax on your income from working overseas

If you become non-resident (as above), you won’t pay any UK tax on the income you earn from your overseas work.

Paying tax on income from working partly in the UK

Even if you are non-resident, you may still work partly in the UK.  In this situation you will pay UK tax on the part of your earnings allocated to that work.

Paying tax on UK bank and building society interest

If you are non-resident, the only UK tax you will usually pay is the tax that is deducted before you get the interest.

If you are also ‘not ordinarily resident’ (i.e. you normally live outside the UK), you can register to receive your interest gross (without tax deducted) by completing and providing a form R105 to your bank or building society.

Double Taxation agreements

If you have income from a source in one country and are resident in another, you may find yourself in a situation where you are liable to pay tax in both countries under their tax laws. To avoid ‘double taxation’ in this situation, the UK has negotiated Double Taxation (DT) treaties with more than 100 other countries.

If you are a resident of a country with which the UK has negotiated a double taxation treaty, you may be able to claim relief or exemption from UK tax on certain types of income from UK sources.

Paying tax on your UK pension

If you are non-resident, you will pay UK tax on your UK pensions – including your State Pension.  However, if the country you live in has a ‘double taxation’ agreement with the UK (as above), you may not have to pay any tax.

Paying tax on UK rental income

You are liable to pay UK tax on income from any UK rental property.

If you are non-resident and your rent from your UK property is paid directly to you, your tenant must deduct UK tax at the basic rate. If you let your property through a letting agent, they will deduct the tax from the ‘net rent’ -after any allowable expenses they have paid.

If you don’t believe you have to pay any UK tax, you can apply to have your rental income paid without tax deducted.

Paying UK tax for certain specialist professions

There are a number of jobs which have specific rules.  If you work in one of the following professions you should speak to your Tax Office regarding the rules that govern what UK tax you should pay:

• Seafarers
• Oil and gas workers
• Students
• Entertainers
• Sports people

Paying UK tax on overseas income

If you are non-resident and receive income from overseas, no UK tax is due.  However, if it is paid or collected by a UK agent (e.g. a bank) they will ordinarily deduct tax at source.  To prevent this, you will have to complete a form – a PA1 or a CA1.

Non UK Resident? Claim Your Tax Back

However, there have been a number of changes to the way that IHT works in the UK over recent years, and more and more people are becoming aware of their potential tax liability.

So, here is our guide to four things everyone should know about Inheritance Tax.

The Inheritance Tax threshold

Not everyone has to pay IHT on the value of their estate when they die.  Every UK taxpayer has an Inheritance Tax threshold (or ‘nil rate band’.)  This is the amount up to which an estate will have no Inheritance Tax to pay.

If a deceased person’s estate – including any assets held in trust and including gifts made within seven years of death – is more than the threshold, Inheritance Tax will be due.  If the value of the estate is below the IHT threshold, there will be no tax to pay.

In the tax year 2010/11 the inheritance tax threshold is £325,000.

Spouse or civil partner IHT exemption

Every individual has an inheritance tax ‘nil rate band’.  In addition, married couples and registered civil partners are also allowed to pass assets from one spouse or civil partner to the other during their lifetime or when they die without having to pay inheritance tax.  As long as the person receiving the assets lives permanently in the UK, there is no IHT to pay.

This is known as ‘spouse or civil partner exemption’.

Tax Returns for £99

Transferring an unused IHT threshold to a spouse or civil partner

In addition to ‘spouse or civil partner exemption’, leaving your estate to your spouse or civil partner in this way means that the deceased person has not used any of their own IHT ‘nil rate band’.

This means that the IHT ‘nil rate band’ of the second spouse or civil partner can be increased when they die – even if the second spouse has re-married.

In the 2010/11 tax year, it means that the second person’s estate can be worth up to £650,000 before any inheritance tax will be due.

HMRC call this ‘transferring the nil rate band’ from one partner to another and certain forms and supporting documents will need to be supplied to HMRC by the executors or personal representatives of the deceased person’s estate.

Inheritance Tax exemptions and tax reliefs

Even if the value of your estate is over the IHT threshold, there are certain ways that you can pass on your assets without paying IHT.  The most common ways are:

• Leaving gifts to a qualifying charity
• Spouse or civil partner exemption (as above)
• Leaving gifts to someone more than seven years before you die (these are called ‘potentially exempt transfers’)
• Giving gifts of up to £3,000 on an annual basis
• Leaving gifts of up to £250 (called ‘small gifts’)