Tax Return for the year ended 5 April 2021

This is a copy of the return, or amendment, including any supplementary pages and
attachments for you to review and approve prior to submission to HM Revenue &
Customs (HMRC).

Where the return includes nomination details for a repayment to be sent to a bank,
building society, other nominee or charity, this will be taken by HMRC to be formal
approval of the nomination.

The HM Revenue & Customs HMRCmark assigned to your 2021 tax return and
which appears on each page of this copy is:
MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN

Please sign and return this declaration.

____________________________________________________________________

Declaration

The information I have given in this tax return, any supplementary pages and
attachments is correct and complete to the best of my knowledge and belief and I
approve its transmission to HM Revenue & Customs using the Self Assessment
Online Service.

..................................................................... ....................................................................
Signed Date

Richard Silvester (NI119A) - 8487332660 - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN

 Tax Return 2021
Tax year 6 April 2020 to 5 April 2021 (2020–21)

UTR 8487332660
NINO JT340175D Issue address
Employer reference
Mr. Richard Silvester
Date 06 April 2021
37 Racecourse Road
HM Revenue and Customs office address Wilmslow
Cheshire
Wear & South Tyne Area
SK9 5LG
Gilbridge House
High Street West
SUNDERLAND
SR1 3HL

For Richard Silvester

Telephone 0845 366 7800 Reference NI119A

Your tax return

This notice requires you, by law, to make a return of your Most people file online
taxable income and capital gains, and any documents It’s quick and easy to file online. Get started by typing
requested, for the year from 6 April 2020 to 5 April 2021. www.gov.uk/log-in-file-self-assessment-tax-return into
your internet browser address bar to go directly to our
Deadlines official website.
We must receive your tax return by these dates: Do not use a search website to find HMRC services online.
• if you’re using a paper return – by 31 October 2021 If you have not sent a tax return online before, why not join
(or 3 months after the date of this notice if that’s later) the 92% of people who already do it online? It’s easy, secure

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 1 of 13

• if you’re filing a return online – by 31 January 2022 and available 24 hours a day and you can also sign up for email
(or 3 months after the date of this notice if that’s later) alerts and online messages to help you manage your tax affairs.
If your return is late you’ll be charged a £100 penalty. To file on paper, please fill in this form using the following rules:
If your return is more than 3 months late, you’ll be • enter your figures in whole pounds – ignore the pence
charged daily penalties of £10 a day. • round down income and round up expenses and tax paid,
it is to your benefit
If you pay late you’ll be charged interest and a late
• if a box does not apply, please leave it blank – do not strike
payment penalty.
through empty boxes or write anything else

Starting your tax return

Before you start to fill it in, look through your tax return to make sure there is a section for all your income and claims
– you may need some separate supplementary pages (see page TR 2 and the Tax Return notes).
For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Your personal details

1 Your date of birth – it helps get your tax right 3 Your phone number
DD MM YYYY

2 8 0 9 1 9 8 1
4  our National Insurance number – leave blank if the
Y
2 Your name and address – if it is different from what is correct number is shown above
on the front of this form, please write the correct details
underneath the wrong ones and put the date you changed J T 3 4 0 1 7 5 D
address below DD MM YYYY

SA100 2021 Page TR 1 HMRC 12/20

What makes up your tax return
To make a complete return of your taxable income and gains for the year to 5 April 2021 you may need to complete some
separate supplementary pages. Answer the following questions by putting ‘X’ in the ‘Yes’ or ‘No’ box.

1 Employment 6 Trusts etc

Were you an employee, director, office holder or agency Did you receive, or are you treated as having received,
worker in the year to 5 April 2021? Please read the income from a trust, settlement or the residue of
notes before answering. Fill in a separate ‘Employment’ a deceased person’s estate? This does not include cash
page for each employment, directorship and so on. On lump sums/transfer of assets, otherwise known as capital
each ‘Employment’ page you complete, enter any other distributions, received under a will.
payments, expenses or benefits related to that employment.
Say how many ‘Employment’ pages you are completing in
the ‘Number’ box below. Yes No

Yes No Number 1 7 Capital Gains Tax summary

If you sold or disposed of any assets (for example,
stocks, shares, land and property, a business), or had
2 Self-employment any chargeable gains, read the notes to decide if you
If you worked for yourself (on your ‘own account’ or in have to fill in the ‘Capital Gains Tax summary’ page.
self-employment) in the year to 5 April 2021, read the If you do, you must also provide separate computations.
notes to decide if you need to fill in the ‘Self-employment’ Do you need to fill in the ‘Capital Gains Tax summary’
pages. You may not need to if this income is up to £1,000. page and provide computations?
Do you need to fill in the ‘Self-employment’ pages?
Fill in a separate ‘Self-employment’ page for each business.
Yes No Computation(s) provided
On each ‘Self-employment’ page you complete, enter any
payments or expenses related to that business. Say how
many businesses you had in the ‘Number’ box below. 8 Residence, remittance basis etc
(Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.) Were you, for all or part of the year to 5 April 2021,
one or more of the following:
• not resident
Yes No Number
• not domiciled in the UK and claiming the
remittance basis
• dual resident in the UK and another country?

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3 Partnership
Were you in a partnership? Fill in a separate ‘Partnership’
page for each partnership you were a partner in and say Yes No
how many partnerships you had in the ‘Number’ box below.

9 Additional information
Yes No Number
Some less common kinds of income and tax reliefs, for
example, Married Couple’s Allowance, Life insurance gains,
4 UK property chargeable event gains, Seafarer’s Earnings Deduction
and details of disclosed tax avoidance schemes, should
If you received income from UK property (including rents
be returned on the ‘Additional information’ pages. Do you
and other income from land you own or lease out), read the
need to fill in the ‘Additional information’ pages?
notes to decide if you need to fill in the ‘UK property’ pages.
You may not need to if this income is up to £1,000.
Do you need to fill in the ‘UK property’ pages? Yes No

Yes No If you need more pages

If you answered ‘Yes’ to any of questions 1 to 9,
5 Foreign please check to see if within this return, there’s
a page dealing with that kind of income or gain.
If you:
If there’s not, you’ll need separate supplementary
• were entitled to any foreign income
pages. Do you need to get and fill in separate
• have, or could have, received (directly or indirectly)
supplementary pages?
income, or a capital payment or benefit from a person
abroad as a result of any transfer of assets
• want to claim relief for foreign tax paid Yes No
read the notes to decide if you need to fill in the
‘Foreign’ pages. You may not need to if your only foreign If ‘Yes’, go to www.gov.uk/taxreturnforms
income was from land and property abroad up to £1,000. to download them.
Do you need to fill in the ‘Foreign’ pages?

Yes No

SA100 2021 Page TR 2

Income
Interest and dividends from UK banks and building societies

1  axed UK interest – the net amount after tax has been

T 5 Other dividends – the amount received - read the notes
taken off - read the notes
£ • 0 0
£ • 0 0
6  oreign dividends (up to £2,000) – the amount in sterling
F
2  ntaxed UK interest – amounts which have not had tax
U after foreign tax was taken off. Do not include this amount
taken off - read the notes in the ‘Foreign’ pages

£ • 0 0 £ • 0 0

3 
Untaxed foreign interest (up to £2,000) – amounts which 7 Tax taken off foreign dividends – the sterling equivalent
have not had tax taken off - read the notes
£ • 0 0
£ • 0 0

4 Dividends from UK companies – the amount received

- read the notes

£ 1 2 0 0 0 • 0 0

UK pensions, annuities and other state benefits received

8 
State Pension – amount you were entitled to receive in the 12 Tax taken off box 11
year, not the weekly or 4-weekly amount - read the notes
£ • 0 0
£ • 0 0
13  axable Incapacity Benefit and contribution-based
T
9 
State Pension lump sum – the gross amount of any Employment and Support Allowance - read the notes

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 3 of 13

lump sum - read the notes
£ • 0 0
£ • 0 0
14 Tax taken off Incapacity Benefit in box 13
10 Tax taken off box 9
£ • 0 0
£ • 0 0
15 Jobseeker’s Allowance
11  ensions (other than State Pension), retirement
P
£ • 0 0
annuities and taxable lump sums treated as pensions
– the gross amount. Tax taken off goes in box 12
16 Total of any other taxable State Pensions and benefits
£ • 0 0
£ • 0 0

Other UK income not included on supplementary pages

Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,
life insurance gains and certain other kinds of income go on the ‘Additional information’ pages.

17 Other taxable income – before expenses and tax 20 Benefit from pre-owned assets - read the notes
taken off
£ • 0 0
£ • 0 0
21 Description of income in boxes 17 and 20 – if there’s
18 Total amount of allowable expenses – read the notes not enough space here please give details in the
‘Any other information’ box, box 19, on page TR 7
£ • 0 0

19 Any tax taken off box 17

£ • 0 0

SA100 2021 Page TR 3

Tax reliefs
Paying into registered pension schemes and overseas pension schemes
Do not include payments you make to your employer’s pension scheme which are deducted from your pay before tax
or payments made by your employer. If your contributions and other pension inputs are more than the Annual Allowance,
you should also fill in boxes 10 to 12 on page Ai 4 of the ‘Additional information‘ pages.

1  ayments to registered pension schemes where basic

P 3  ayments to your employer’s scheme which were not
P
rate tax relief will be claimed by your pension provider deducted from your pay before tax – this will be
(called ‘relief at source’). Enter the payments and basic unusual – read the notes
rate tax
£ • 0 0
£ • 0 0
4 
Payments to an overseas pension scheme, which is not
2 
Payments to a retirement annuity contract where basic UK-registered, which are eligible for tax relief and were
rate tax relief will not be claimed by your provider not deducted from your pay before tax

£ • 0 0 £ • 0 0

Charitable giving
5 Gift Aid payments made in the year to 5 April 2021 9 Value of qualifying shares or securities gifted to charity

£ • 0 0 £ • 0 0

6 Total of any ‘one-off’ payments in box 5 10 Value of qualifying land and buildings gifted to charity

£ • 0 0 £ • 0 0

7  ift Aid payments made in the year to 5 April 2021

G 11 Value of qualifying investments gifted to non-UK

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 4 of 13

but treated as if made in the year to 5 April 2020 charities in boxes 9 and 10

£ • 0 0 £ • 0 0

8 
Gift Aid payments made after 5 April 2021 but to 12 Gift Aid payments to non-UK charities in box 5
be treated as if made in the year to 5 April 2021
£ • 0 0
£ • 0 0

Blind Person’s Allowance

13 If you’re registered blind, or severely sight impaired, 15 If you want your spouse’s, or civil partner’s, surplus
and your name is on a local authority or other register, allowance, put ‘X’ in the box
put ‘X’ in the box

16 If you want your spouse, or civil partner, to have your

14 Enter the name of the local authority or other register surplus allowance, put ‘X’ in the box

Other less common reliefs are on the ‘Additional information’ pages.

SA100 202
2021 Page TR 4
Student Loan and Postgraduate Loan repayments
Please read the notes before filling in boxes 1 to 3.

1 If you’ve received notification from Student Loans 2 If your employer has deducted Student Loan
Company that your repayment of an Income Contingent repayments enter the amount deducted
Loan was due before 6 April 2021, put ‘X’ in the box.
£ • 0 0
We’ll use your plan and or loan type to calculate
amounts due
3 If your employer has deducted Postgraduate Loan
repayments enter the amount deducted

£ • 0 0

High Income Child Benefit Charge

Please read the notes before filling in this section. Only fill in this section if all of the following apply:
• your income was over £50,000
• you or your partner (if you have one) got Child Benefit (this also applies if someone else claims Child Benefit
for a child who lives with you and pays you or your partner for the child’s upkeep)
• couples only – your income was higher than your partner’s

1 Enter the total amount of Child Benefit you and your 3 Enter the date that you and your partner
partner got for the year to 5 April 2021 stopped getting all Child Benefit payments
if this was before 6 April 2021
£ • 0 0
DD MM YYYY

2 Enter the number of children you and your partner

got Child Benefit for on 5 April 2021

Incorrectly claimed coronavirus support scheme payments

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 5 of 13

Please read the notes before filling in this section. Only fill in this section if you incorrectly claimed any payments from the
Coronavirus Job Retention Scheme, Eat Out to Help Out Scheme, Self-Employment Income Support Scheme (SEISS) or from
any other applicable HMRC coronavirus support scheme and you still need to tell HMRC.

1  mount of HMRC coronavirus support scheme

A 2 Amount of SEISS payments incorrectly claimed
payments (other than SEISS) incorrectly claimed
£ • 0 0
£ • 0 0

Marriage Allowance
Please read the notes. If your income for the year ended 5 April 2021 was less than £12,500 you can transfer £1,250
of your Personal Allowance to your spouse or civil partner to reduce the amount of tax they pay if all of the following apply:
• you were married to, or in a civil partnership with, the same person for all or part of the tax year
• you were both born on or after 6 April 1935
• your spouse or civil partner’s income was not taxed at the higher rate
Fill in this section if you want to make the transfer:

1 Your spouse or civil partner’s first name 4 Your spouse or civil partner’s date of birth DD MM YYYY

2 Your spouse or civil partner’s last name 5 Date of marriage or civil partnership DD MM YYYY

3 Your spouse or civil partner’s National Insurance number

SA100 2021 Page TR 5

SA100 2021 Page TR 5

Finishing your tax return
 alculating your tax – if we receive this paper tax return by 31 October 2021 or if you file online, we’ll do the
C
calculation for you and tell you how much you have to pay (or what your repayment will be) before 31 January 2022.
We’ll add the amount due to your Self Assessment Statement, together with any other amounts due.
Do not enter payments on account, or other payments you have made towards the amounts due, on your
tax return. We’ll deduct these on your Self Assessment Statement. If you want to calculate your tax, ask us for
the ‘Tax calculation summary’ pages and notes. The notes will help you work out any tax due, or repayable,
and if payments on account are necessary.

Tax refunded or set off

1 If you’ve had any 2020–21 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount - read the notes

£ • 0 0

If you have not paid enough tax

We recommend you pay any tax due electronically. Read the notes.

2 If you owe less than £3,000 for the 2020–21 tax year 3 If you owe tax on savings, casual earnings and/or
(excluding Class 2 NICs) and you send us your paper the High Income Child Benefit Charge for the 2021–22
tax return by 31 October, or 30 December 2021 if you tax year, we’ll try to collect it through your wages or
file online, we’ll try to collect the tax through your pension by adjusting your 2021–22 tax code.
wages or pension by adjusting your 2022–23 tax code. If you do not want us to do this, put ‘X’ in the box
If you do not want us to do this, put ‘X’ in the box - read the notes
- read the notes

If you have paid too much tax

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To claim a repayment, fill in boxes 4 to 14 below. If you paid your tax by credit or debit card, we’ll always try to repay back
to your card first before making any repayment as requested by you below. Please allow up to 4 weeks for any repayment
to reach you before contacting us.

4 Name of bank or building society 10  you’ve entered a nominee’s name in box 5,

If
put ‘X’ in the box
HSBC
5 Name of account holder (or nominee)
11 If your nominee is your tax adviser, put ‘X’ in the box
Mr R Silvester

12 Nominee’s address
6 Branch sort code

4 0 — 4 7 — 4 1
7 Account number

8 1 0 3 0 2 1 3
13 and postcode
8 Building society reference number

14  o authorise your nominee to receive any repayment,

T
9  you do not have a bank or building society account,
If you must sign in the box. A photocopy of your
or if you want us to send a cheque to you or to your signature will not do
nominee, put ‘X’ in the box

SA100 2021 Page TR 6

Your tax adviser, if you have one
This section is optional. Please read the notes about authorising your tax adviser.

15 Your tax adviser’s name 17 The first line of their address including the postcode

Smith & Co Accountants Unit G2

Tanfield Business Centre
Stanley
16 Their phone number Postcode DH9 9DB

0 1 2 0 7 2 3 4 2 0 3
18 The reference your adviser uses for you

N I 1 1 9 A

Any other information

19 Please give any other information in this space

SA100, page TR 7, box 17, Your tax adviser's address

Unit G2 , Tanfield Business Centre, Stanley, Co Durham, DH9 9DB

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SA100 2021 Page TR 7

Signing your form and sending it back
Please fill in this section and sign and date the declaration at box 22.

20 If this tax return contains provisional figures, put ‘X’ in 23 If you’ve signed on behalf of someone else, enter
the box the capacity. For example, executor, receiver

20.1 If any of your businesses received coronavirus

support payments (such as CJRS, SEISS) you must
24 Enter the name of the person you have signed for
put ‘X’ in the box to declare that they have been
included as taxable income when calculating profits
in the period of this return

25 If you filled in boxes 23 and 24 enter your name

21 If you’re enclosing separate supplementary pages,
put ‘X’ in the box

26 and your address

22 Declaration
I declare that the information I’ve given on this tax return
and any supplementary pages is correct and complete to
the best of my knowledge and belief.
I understand that I may have to pay financial penalties Postcode
and face prosecution if I give false information.

Signature

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 8 of 13

Date DD MM YYYY

SA100 2021 Page TR 8

 Employment
Tax year 6 April 2020 to 5 April 2021 (2020-21)

Your name Your Unique Taxpayer Reference (UTR)

Richard Silvester 8 4 8 7 3 3 2 6 6 0
For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets.

Complete an ‘Employment’ page for each employment or directorship

1 Pay from this employment – the total from your 6 If you were a company director, put ‘X’ in the box
P45 or P60 – before tax was taken off

£ 1 2 4 9 9 • 0 0
6.1 If you ceased being a director before 6 April 2021, put the
2  UK tax taken off pay in box 1 date the directorship ceased in the box DD MM YYYY

£ • 0 0

3 Tips and other payments not on your P60 7 And, if the company was a close company, put ‘X’
in the box
£ • 0 0

4 PAYE tax reference of your employer (on your P45/P60)

If this employment income is from inside off-payroll
/
8
1 2 0 A A 8 0 8 9 8 working engagements, put ‘X’ in the box – read the notes

5 Your employer’s name

Infogr8 Limited 8.1 If box 1 includes any disguised remuneration income,
put ‘X’ in the box – read the notes

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 9 of 13

Benefits from your employment – use your form P11D (or equivalent information)
9 Company cars and vans 13 Goods and other assets provided by your employer

£ • 0 0 £ • 0 0

10 Fuel for company cars and vans 14 Accommodation provided by your employer

£ • 0 0 £ • 0 0

11 Private medical and dental insurance 15 Other benefits (including interest-free and low
interest loans)
£ • 0 0
£ • 0 0
12 Vouchers, credit cards and excess mileage allowance
16 Expenses payments received and balancing charges
£ • 0 0
£ • 0 0

Employment expenses
17 Business travel and subsistence expenses 19 Professional fees and subscriptions

£ • 0 0 £ • 0 0

18 Fixed deductions for expenses 20 Other expenses and capital allowances

£ • 0 0 £ • 0 0

SA102 2021 Page E 1 HMRC 12/20

Second employment
Complete an ‘Employment’ page for each employment or directorship


1 Pay from this employment – the total from your 6 If you were a company director, put ‘X’ in the box
P45 or P60 – before tax was taken off

£ • 0 0
6.1 If you ceased being a director before 6 April 2021, put the
2 UK tax taken off pay in box 1 date the directorship ceased in the box DD MM YYYY

£ • 0 0

3 Tips and other payments not on your P60 7 And, if the company was a close company, put ‘X’
in the box
£ • 0 0

4  PAYE tax reference of your employer (on your P45/P60)

8 If this employment income is from inside off-payroll

/ working engagements, put ‘X’ in the box – read the notes

5 Your employer’s name

8.1 If box 1 includes any disguised remuneration income,

put ‘X’ in the box – read the notes

Benefits from your employment – use your form P11D (or equivalent information)
9 Company cars and vans 13 Goods and other assets provided by your employer

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 10 of 13

£ • 0 0 £ • 0 0

10 Fuel for company cars and vans 14 Accommodation provided by your employer

£ • 0 0 £ • 0 0

11 Private medical and dental insurance 15 Other benefits (including interest-free and low
interest loans)
£ • 0 0
£ • 0 0
12 Vouchers, credit cards and excess mileage allowance
16 Expenses payments received and balancing charges
£ • 0 0
£ • 0 0

Employment expenses
17 Business travel and subsistence expenses 19 Professional fees and subscriptions

£ • 0 0 £ • 0 0

18 Fixed deductions for expenses 20 Other expenses and capital allowances

£ • 0 0 £ • 0 0

Share schemes, employment lump sums, compensation, deductions and Seafarers’ Earnings Deduction are on the
‘Additional information’ pages.

SA102 2021 Page E 2

 Tax calculation summary
Tax year 6 April 2020 to 5 April 2021 (2020–21)

Your name Your Unique Taxpayer Reference (UTR)

Richard Silvester 8 4 8 7 3 3 2 6 6 0

Self Assessment
You can use the working sheet in the ‘Tax calculation summary notes’ to work out the total tax, Student Loan repayment,
Postgraduate Loan repayment, Class 2 NICs and Class 4 NICs due or overpaid for 2020–21. If the result is a positive amount,
enter it in box 1, if it’s negative, enter it in box 2. For help filling in this form, go to www.gov.uk/taxreturnforms and read the
notes and helpsheets.

1 Total tax (this may include Student Loan or 4 Class 4 NICs due
Postgraduate Loan repayments), Class 2 NICs and
Class 4 NICs due before any payments on account
£ 0 • 0 0
£ 7 4 9 • 9 2 4.1 Class 2 NICs due

2 
Total tax (this may include Student Loan or Postgraduate
£ 0 • 0 0
Loan repayments), Class 2 NICs and Class 4 NICs overpaid
5 Capital Gains Tax due
£ •

£ •

3 Student Loan repayment due

6 Pension charges due
£ •

£ •

3.1 Postgraduate Loan repayment due

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 11 of 13

£ 0 •
0 0

Underpaid tax and other debts

If you pay tax under PAYE, look at your P2, ‘PAYE Coding Notice’ and the notes in section 11 of the ‘Tax calculation summary
notes’, then fill in boxes 7, 8 and 9 as appropriate.

7 Underpaid tax for earlier years included in your 8 Underpaid tax for 2020–21 included in your tax code
tax code for 2020–21 – enter the amount shown as for 2021–22 – enter the amount shown as ‘estimated
‘amount of underpaid tax for earlier years’ from  underpayment for 2020–21’ from your P2, ‘PAYE
your P2, ‘PAYE Coding Notice’ Coding Notice’

£ • £ •

9 Outstanding debt included in your tax code for 2020–21

– enter the amount from your P2, ‘PAYE Coding Notice’

£ •

Payments on account
Please read the notes in section 12 of the ‘Tax calculation summary notes’ to see if you need to make any payments on account
for 2021–22.

10  you’re claiming to reduce your 2021–22 payments on

If 11 Your first payment on account for 2021–22
account, put ‘X’ in the box – enter the reduced amount of – enter the amount (including pence)
your first payment in box 11 and say why you’re making
the claim in box 17 on page TC 2 of this form
£ •

SA110 2021 Page TC 1 HMRC 12/20

Blind person’s surplus allowance and married couple’s surplus allowance
Enter the amount of any surplus allowance transferred from your spouse or civil partner.

12  Blind person’s surplus allowance you can have 13 If you or your spouse or civil partner were born before
6 April 1935, the amount of married couple’s
£ • 0 0 surplus allowance you can have

£ • 0 0

Adjustments to tax due

You may need to make an adjustment to increase or decrease your tax for 2020–21 because you’re claiming averaging for
farmers and creators of literary or artistic work, making certain adjustments to earlier years or carrying back to 2020–21 certain
losses from 2021–22. If you need help in filling in these boxes, ask us or your tax adviser.

14 Increase in tax due because of adjustments to 15 Decrease in tax due because of adjustments to
an earlier year an earlier year

£ • £ •

16 Any 2021–22 repayment you’re claiming now

£ •

Any other information

17 Please give any other information in this space

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SA110 2021 Page TC 2

Client Name: Mr. Richard Silvester Client Ref: NI119A
Report: Tax calculation UTR: 8487332660
Assessment Year: Year to 5 April 2021
£ £ £ £

Tax Calculation (SA302)

Income received (before tax taken off)

Pay from all employments 12,499

Dividends from UK companies 12,000

Total income received 24,499

Less Personal Allowance (12,500)

Total income on which tax is due 11,999

Allocation of income to rate bands

Dividend income etc.

Dividend Allowance - Basic rate 2,000.00 @ 0% = 0.00
Basic rate 9,999.00 @ 7.5% = 749.92

Total income on which tax has been charged 11,999.00

Income Tax due after allowances and reliefs 749.92

Tax that you owe 749.92

Richard Silvester (NI119A) - MVUVIAZRY56KB2ORW6WJ5OAC5425L6TN - Page 13 of 13

Summary

31 January 2022
Balancing payment for tax year to 5 April 2021 749.92

No payments on account are due

Produced on 27/04/2021 13:19:47

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