Details of any income from any trade or business, unless we already have this information.

If you are in partnership, please provide details of your share of the profit or loss, preferably in the form of your partnership statement, or let me know the name and contact details of the person responsible for the partnership’s tax return.

Details of any pensions received (either private or state).

Details of any benefits received.

Form P60 or annuity statement, or any other documentation you have received from the pension company.

Please let me know of any pensions, including your state pension, which are due to commence between 6 April 2024 and 5 April 2025.

Details of child benefit received in the year by you or your partner and/or a note of whether or not you or your partner has opted out of receiving child benefit, as a high-income child benefit charge is levied where you or your partner has income over £50,000.

As far as you know, does your partner have a higher income than you?

For years up to 2023/24 inclusive, when one partner’s income reaches £60,000, the full amount of child benefit will need repaying via Self-Assessment.

Following the Spring Budget 2024 the rules relating to High -Income Child Benefit charge is to change. If the new rules are implemented, the point at which the charge is levied will rise to £60,000 with effect 6 April 2024.

The charge is tapered, so for 2024/25 and subsequent years if you, or your partner, earn between £60,000 and £80,000 it may still be worth your while financially to claim. For instance, you’ll be charged 1% of your Child Benefit for every £200 of income that exceeds £60,000. If your income exceeds £80,000, the charge is equal to the amount of the Child Benefit payment.

Details of any interest you have received from banks and building societies or any other sources.

Please also send documentary evidence if possible.

a) Vouchers for any interest or dividends that you have received. (Please note that quoted companies generally pay at least 2 dividends each year.)

b) Vouchers for any stock dividends that you have received. (Please note that quoted companies generally pay at least 2 dividends each year.)

c) If you have sold any stocks or shares during the year, please provide copies of the contract notes and details of the original cost and purchase date.

d) If you have bought any stocks or shares during the year, please provide copies of the contract notes.

Details of any accrued income paid or received on acquisition or disposal of interest-bearing stocks (e.g., treasury stock).

a) Details of income and expenditure relating to income from lettings.

b) If you have sold any properties during the year, please provide copies of completion statements and details of the original cost and purchase date.

c) If you have bought any properties during the year, please provide copies of the completion statements.

Details of any other income received during the year, such as income from a trust, annuities or any overseas income.

If your child or children is/are under 18 and unmarried, and he/she/they received investment income in excess of £100 during the year, please let me have full details.

Please specify who provided the capital that produced the income.

Details of any withdrawals or surrenders from life insurance policies, or matured policies. Please provide a copy of the notification from the insurance company, for example the chargeable event certificate.

Details of any student loan that is not fully repaid. With regard to any course(s) of further education, please provide start and end dates (including any courses terminated early).

a) Home Loans
Please note that interest paid on these loans does not qualify for tax relief. There is no need to provide details of such loans.

b) Other Loans
Please state the purpose of each loan and provide a certificate of interest paid from each lender.

Details of any professional or trade subscriptions paid.

Details of any contributions paid during the year.

Please provide details of actual amounts paid (monthly direct debits or one-off contributions) and send any contribution certificates or receipts that you have available. Please also provide details of any employer contributions (these are sometimes shown on monthly payslips).

Details of any form of ‘protection’ taken out in respect of a high value pension scheme in the light of reduced annual or lifetime allowances?

Please also tell us if you are a member of a company pension scheme.

Details of any gift aid payments and any charitable donations.

Details of any qualifying investments during the year.

Please send all relevant certificates EIS3 and SEIS3.

Details of any qualifying investments during the year.

Please send all relevant certificates VCT3.

Details of any changes in your personal circumstances, for example, marriage, separation or divorce, or a possible house move.

Please tell us if you have disposed of your principal private residence or if you have acquired a second property (e.g., a holiday home).

Details of disposals of any capital assets not covered at section 6 or 9 above, together with the original cost and purchase date.

If you owned the asset on 31 March 1982, please let me know its likely value at that date.

Details of any assets acquired during the year not covered at sections 6 or 9 above. Please note that the acquisition of shares in unquoted trading companies, including those listed on the

Alternative Investments Market may qualify for capital gains tax deferral relief or income tax relief.

A note if you continue to occupy property or enjoy the benefit of assets that you have given away.

Also, please let us have details of property occupied, or other assets enjoyed by you, if you do not own the property/assets but you provided the money, wholly or partly, for their acquisition.

An outline of any major changes in your financial position in the recent past, or which might happen in the next few years, such as retirement or the birth of children or grandchildren - planning may be needed!

Please let us know if you are claiming to be domiciled outside the UK and it is relevant to your UK income tax or capital gains tax liability i.e., you have benefited from income arising abroad or gains on assets situated outside the UK that will not be wholly remitted to the UK.

For persons not domiciled in the UK for income tax and capital gains tax purposes the periods for a person who has been resident in the UK in 7 of the previous 9 tax years or in 12 of the previous 14 tax years is relevant.

Please let us have details of income and capital gains arising outside the UK, if greater than £2,000 during the year ended 5 April 2024.

Please let us have details of income and capital gains remitted to the UK during the year ended 5 April 2024.

Details of your preferred bank or building society account for the purpose of receiving a direct transfer in respect of any tax refund due to you.

We will need a note of the name of the bank or building society, the name of the account holder, the account number and sort code.