Our ref: M00486A/MCOCAS/MCOTDC

14 December 2023

Hello Prinaven

Self Assessment Tax Return

I enclose your Self Assessment tax return for the year ended 5 April 2023 together with the tax
computation.
The return must be filed no later than 31 January 2024 in order to avoid automatic penalties
and interest.
Tax Position

x £
Total tax liability - Year to 5 April 2023 45,005.28x
Less 1st payment on account (35,020.34)x
Less 2nd payment on account (35,020.35)x
Total overpayment (25,035.41)x
Plus 1st payment on account - Year to 5 April 2024 22,420.74x
Total Repayment Due (2,614.67)x
x xx
x £x
2nd payment on account - Year to 5 April 2024 22,420.74x
Total amount due by 31 July 2024 22,420.74x

If you expect that your income for the year to 5 April 2024 will be lower, please let me know
and we can look to adjust your payments on account.
Interest Received
The interest received during the 2022-2023 tax year is lower than the nil rate band of£500 and
so no tax liability arises on this income.
High Income Child Benefit Tax Charge (HICBTC)
The 2022-23 liability includes an amount of £1,885.00 in respect of HICBTC, as your net relevant
income exceeds £60,000. This figure is based on the 2022/23 child benefit rates for two
children. Please let us know if you believe this to be incorrect.
A
A
A
NHS Pension and the Annual Allowance Charge

NHS Pensions have been granted an extension to the deadline of 5th October 2023 for the 2022-
23 Pension Savings Statement (PSS1) to be sent to members who have exceeded the Annual
Allowance. NHS Pensions now have up to 5th October 2024 to provide the statement to members
and you may therefore not receive the PSS1 until after the tax return submission deadline of
31st January 2024.
Based on your pensionable earnings, we have estimated that your pension input for 2022-23
will be lower than the available annual allowance and so there is no additional tax due on your
tax return. When you receive the PSS1 from NHS Pensions, please do send this to us so we can
verify there is no tax due.
Please refer to the page overleaf for details on how to make the payment to HMRC.
Many thanks

Chris Shaw
Paying Your Tax
Your payment reference number is 1197687337k
1. Paying by cheque
Please follow the link below to create and print your own payslip:
[Link]
2. Payment by debit card or corporate credit card
Please use the link below:
[Link]
3. Bank Transfer details
Sort Code Account Number Account Name

08 32 10 12001039 HMRC Cumbernauld

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INTERNET SERVICE RETURN DECLARATION for the year ended 5 April 2023

HM Revenue & Customs

This is a copy of the information that will be transmitted to the HM Revenue & Customs once authorised by you. The copy includes all
completed supplementary pages & attachments. Before transmitting the return (or amendment) information to HM Revenue & Customs
using the Self Assessment Online Service, your tax adviser must provide you with a copy of your tax return (or amended tax return)
information for you to declare that the information is correct and complete to the best of your knowledge and belief and approve
submission to HM Revenue & Customs. If you give false information or conceal any part of your income or chargeable gains you may be
liable to financial penalties and face prosecution. It is recommended that you retain a copy of the Tax Return (or amended tax return
information) transmitted to HMRC.

The HM Revenue & Customs IRmark number

The HM Revenue & Customs IRmark number assigned to your tax return information is:

T his number appears on eac h page of this c opy, wh i c h i s

DFFDDTWRRWJLFLFUNOBWFE2KXJJSXSPC
consecutively numbered.

The following details comprise the information to be sent electronically.

Title Dr Surname Moodley First names Prinaven

Taxpayer Reference 1197687337 National Insurance Number SC272942C

DJH Mitten Clarke that I have approved this copy they will
I understand that when I advise
be entitled to submit my return (or amended return) information using the Self Assessment Online Service.

Where your Tax Return (or amended Tax Return) contains a claim for a repayment and you require the repayment to be sent to your bank,
building society or other nominee, the relevant question within the return (or amended return) must be completed. Please note the receipt
of these nomination details included with the other return information received using the Online Service will be taken to your formal
approval to such a nomination for repayment purposes.

Signature Date

Capacity if signing for someone else

Self Assessment Online Service Return Declaration

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Tax Return 2023

Tax year 6 April 2022 to 5 April 2023 (2022–23)

UTR 1197687337
NINO SC272942C 001
Issue address
Employer reference
Dr Prinaven Moodley
Date 06/04/2023
4 Headteacher Terrace
HM Revenue and Customs office address Park Road
Lexden
Self Assessment Colchester
HM Revenue and Customs CO3 3UL
BX9 1AS England
United Kingdom

For
Telephone 0300 200 3310 M00486A
Reference

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 2022 to 5 April 2023 [Link]/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 2023 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
• if you’re filing a return online – by 31 January 2024 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 [Link]/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

1 7 0 4 1 9 7 4
4 Your National Insurance number – leave blank if the
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
address below DD MM YYYY

SA100 2023 Page TR 1 HMRC 12/22

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What makes up your tax return

To make a complete return of your taxable income and gains for the year to 5 April 2023 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 2023? 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 X
the ‘Number’ box below. Yes No

Yes No
X Number 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 2023, 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. X
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 2023,
one or more of the following:
X 1 • not resident
Yes No Number
• not domiciled in the UK and claiming the
remittance basis
3 Partnership • dual resident in the UK and another country?
Were you in a partnership? Fill in a separate ‘Partnership’
page for each partnership you were a partner in and say X
Yes No
how many partnerships you had in the ‘Number’ box below.

X 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
X

X
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 X
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 [Link]/taxreturnforms
income was from land and property abroad up to £1,000. to download them.
Do you need to fill in the ‘Foreign’ pages?

X
Yes No

SA100 2023 Page TR 2

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Income
Interest and dividends from UK banks and building societies

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

£ 3 0 2 • 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

£ • 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 Taxable Incapacity Benefit and contribution-based
9 State Pension lump sum – the gross amount of any Employment and Support Allowance - read the notes
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 Pensions (other than State Pension), retirement
annuities and taxable lump sums treated as pensions
£ • 0 0
– 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 2023 Page TR 3

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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 Payments to registered pension schemes where basic 3 Payments to your employer’s scheme which were not
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
£ 3 0 9 7 • 0 0
£ • 0 0
4 Payments to an overseas pension scheme, which is not
1.1 Total of any ‘one-off’ payments in box 1
UK-registered, which are eligible for tax relief and were
£ • 0 0 not deducted from your pay before tax

£ • 0 0
2 Payments to a retirement annuity contract where basic
rate tax relief will not be claimed by your provider

£ • 0 0

Charitable giving
5 Gift Aid payments made in the year to 5 April 2023 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 Gift Aid payments made in the year to 5 April 2023 11 Value of qualifying investments gifted to non-UK
but treated as if made in the year to 5 April 2022 charities in boxes 9 and 10

£ • 0 0 £ • 0 0

8 Gift Aid payments made after 5 April 2023 but to 12 Gift Aid payments to non-UK charities in box 5
be treated as if made in the year to 5 April 2023
£ • 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
2023 Page TR 4
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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 2023, put ‘X’ in the box.
We’ll use your plan and or loan type to calculate
£ • 0 0
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 2023 stopped getting all Child Benefit payments
if this was before 6 April 2023
£ 1 8 8 5 • 0 0
DD MM YYYY

2 Enter the number of children you and your partner

got Child Benefit for on 5 April 2023

Incorrectly claimed coronavirus support scheme payments

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 or from any other applicable HMRC coronavirus support scheme and you still need to
tell HMRC.

1 Amount of HMRC coronavirus support scheme payments incorrectly claimed

£ • 0 0

Marriage Allowance
Please read the notes. If your income for the year ended 5 April 2023 was less than £12,570 you can transfer £1,260
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 2023 Page TR 5

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Finishing your tax return

 alculating your tax – if we receive this paper tax return by 31 October 2023 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 2024.
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’ve 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 2022–23 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 2022–23 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 2023–24
tax return by 31 October, or 30 December 2023 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 2023–24 tax code.
wages or pension by adjusting your 2024–25 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
X
X

If you have paid too much tax

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 If you’ve entered a nominee’s name in box 5,
put ‘X’ in the box
Natwest Bank Plc

5 Name of account holder (or nominee)

11 If your nominee is your tax adviser, put ‘X’ in the box
Dr Prinaven Moodley

12 Nominee’s address
6 Branch sort code

5 6 — 0 0 — 2 0

7 Account number

1 6 1 2 3 1 3 1
13 and postcode
8 Building society reference number

14 To authorise your nominee to receive any repayment,

9 If you do not have a bank or building society account, 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 2023 Page TR 6

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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

DJH Mitten Clarke Chester House,Lloyd Drive,Cheshire

Oaks Business Park,Ellesmere Port,

16 Their phone number Postcode CH65 9HQ

0 1 5 1 3 4 8 8 4 0 0
18 The reference your adviser uses for you

M 0 0 4 8 6 A

Any other information

19 Please give any other information in this space

I am a member of the NHS Pension Scheme. NHS Pensions have not yet provided
Pension Savings Statements where the pension input amount is over £40,000 for the 2022-
23 tax year. I have not received a statement and therefore have not included any amount in
respect of the Pension Annual Allowance Charge. If information is received that shows that
my 2022-23 pension contributions will be subject to the Annual Allowance Charge I will
amend this Tax Return accordingly.

SA100 2023 Page TR 7

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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) you must put ‘X’ in
24 Enter the name of the person you’ve signed for
the box to declare that they have been included when
calculating profits in the period of this return

21 If you’re enclosing separate supplementary pages, 25 If you filled in boxes 23 and 24 enter your name
put ‘X’ in the box

22 Declaration 26 and your address

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
and face prosecution if I give false information. Postcode

Signature

Date DD MM YYYY

SA100 2023 Page TR 8

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Self-employment (full)
Tax year 6 April 2022 to 5 April 2023 (2022–23)

Please read the ‘Self-employment (full) notes’ to check if you should use this page or the ‘Self-employment (short)’ page.
For help filling in this form, go to [Link]/taxreturnforms and read the notes and helpsheets.

Your name Your Unique Taxpayer Reference (UTR)

Dr Prinaven Moodley 1 1 9 7 6 8 7 3 3 7

Business details
1 Business name – unless it’s in your own name 6 If your business started after 5 April 2022, enter the
start date DD MM YYYY
Dr P Moodley

7 If your business ceased after 5 April 2022 but before

2 Description of business
6 April 2023, enter the final date of trading DD MM YYYY
Dental Associate

8  ate your books or accounts start – the beginning of

D
3  irst line of your business address – unless you work
F your accounting period DD MM YYYY
from home
0 1 0 4 2 0 2 2
4 Headteacher Terrace
9  ate your books or accounts are made up to or the
D
end of your accounting period – read the notes if you
4 Postcode of your business address have filled in box 6 or 7 DD MM YYYY

C O 3 3 U L 3 1 0 3 2 0 2 3

5 If the details in boxes 1, 2, 3 or 4 have changed in the 10 If you used cash basis, money actually received
last 12 months, put ‘X’ in the box and give details in the and paid out, to calculate your income and expenses,
‘Any other information’ box put ‘X’ in the box

Other information
11 If your accounting date has changed permanently, 13 If special arrangements apply, put ‘X’ in the box
put ‘X’ in the box

14 If you provided the information about your 2022–23

12 If your accounting date has changed more than once profit on last year’s tax return, put ‘X’ in the box
since 2017, put ‘X’ in the box

Business income
15 Your turnover – the takings, fees, sales or money earned 16  ny other business income not included in box 15 –
A
by your business also include any COVID support payments such as CJRS

£ 1 3 9 4 6 8 • 0 0 £ • 0 0

16.1 Trading income allowance – read the notes

£ • 0 0

SA103F 2023 Page SEF 1 HMRC 12/22

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Business expenses
Please read the ‘Self-employment (full) notes’ before filling in this section.

Total expenses Disallowable expenses

If your annual turnover was below £85,000, you may Use this column if the figures in boxes 17 to 30
just put your total expenses in box 31 include disallowable amounts

17 Cost of goods bought for resale or goods used 32

£ 1 1 6 0 9 • 0 0 £ • 0 0

18 Construction industry – payments to subcontractors 33

£ • 0 0 £ • 0 0

19 Wages, salaries and other staff costs 34

£ • 0 0 £ • 0 0

20 Car, van and travel expenses 35

£ 4 0 8 0 • 0 0 £ 2 7 8 6 • 0 0

21 Rent, rates, power and insurance costs 36

£ 4 9 4 • 0 0 £ • 0 0

22 Repairs and maintenance of property and equipment 37

£ • 0 0 £ • 0 0

23 Phone, fax, stationery and other office costs 38

£ 2 0 0 • 0 0 £ • 0 0

24 Advertising and business entertainment costs 39

£ • 0 0 £ • 0 0

25 Interest on bank and other loans 40

£ • 0 0 £ • 0 0

26 Bank, credit card and other financial charges 41

£ • 0 0 £ • 0 0

27 Irrecoverable debts written off 42

£ • 0 0 £ • 0 0

28 Accountancy, legal and other professional fees 43

£ 3 6 1 5 • 0 0 £ 2 5 • 0 0

29 Depreciation and loss or profit on sale of assets 44

£ • 0 0 £ • 0 0

30 Other business expenses 45

£ 8 8 4 5 • 0 0 £ • 0 0

31 Total expenses (total of boxes 17 to 30) 46 Total disallowable expenses (total of boxes 32 to 45)

£ 2 8 8 4 3 • 0 0 £ 2 8 1 1 • 0 0

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Net profit or loss

47 Net profit – if your business income is more than your 48  r, net loss – if your expenses are more than your
O
expenses (if box 15 + box 16 minus box 31 is positive) business income (if box 31 minus (box 15 + box 16)
is positive)
£ 1 1 0 6 2 5 • 0 0
£ • 0 0

Tax allowances for vehicles and equipment (capital allowances)

There are ‘capital’ tax allowances for vehicles, equipment and certain buildings used in your business (do not include the cost
of these in your business expenses). Please read the ‘Self-employment (full) notes’ and use the examples to work out your
capital allowances.

49 Annual Investment Allowance 54 Electric charge-point allowance

£ • 0 0 £ • 0 0

50  apital allowances at 18% on equipment, including cars

C 55 100% and other enhanced capital allowances
with lower CO2 emissions
£ • 0 0
£ 2 2 6 • 0 0
56 Allowances on sale or cessation of business use (where
51  apital allowances at 6% on equipment, including cars
C you’ve disposed of assets for less than their tax value)
with higher CO2 emissions
£ • 0 0
£ • 0 0
57 Total capital allowances (total of boxes 49 to 56)
52 Zero-emission goods vehicle allowance
£ 2 2 6 • 0 0
£ • 0 0

52.1 Zero-emission car allowance Box 58 is not in use

£ • 0 0 59  alancing charge on sales of assets or on the cessation

B
of business use (including where Business Premises
53 The Structures and Buildings Allowance Renovation Allowance has been claimed) for example,
where you’ve disposed of assets for more than their
£ • 0 0 tax value

53.1 Freeport Structures and Buildings Allowance £ • 0 0

£ • 0 0

Calculating your taxable profit or loss

You may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit
or your loss for tax purposes. Please read the ‘Self-employment (full) notes’ and fill in the boxes below that apply.

60 Goods and services for your own use 63  otal deductions from net profit or additions to
T
net loss (box 57 + box 62)
£ • 0 0
£ 2 2 6 • 0 0
61  otal additions to net profit or deductions from net loss
T
(box 46 + box 59 + box 60) 64  et business profit for tax purposes (if box 47 + box 61
N
minus (box 48 + box 63) is positive)
£ 2 8 1 1 • 0 0
£ 1 1 3 2 1 0 • 0 0
62 Income, receipts and other profits included in business
income or expenses but not taxable as business profits 65  et business loss for tax purposes (if box 48 + box 63
N
minus (box 47 + box 61) is positive)
£ • 0 0 
£ • 0 0

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Calculating your taxable profit or loss (continued)

If you start or finish self-employment and your accounting period is not the same as your basis period (or there are overlaps
or gaps in your basis periods) or in certain situations or trades or professions, you may need to make further tax adjustments
– read the ‘Self-employment (full) notes’. In all cases, please complete boxes 73 and 76, or box 77, as applicable.
If your total profits from all Self-employments and Partnerships for 2022–23 are less than £6,725, you do not have to pay
Class 2 National Insurance contributions, but you may want to pay voluntarily (box 100) to protect your rights to certain benefits.

66 Date your basis period began DD MM YYYY 72  veraging adjustment (only for farmers, market
A
gardeners and creators of literary or artistic works)
0 1 0 4 2 0 2 2 – if the adjustment needs to be taken off the profit figure,
put a minus sign (–) in the box
67 Date your basis period ended DD MM YYYY
£ • 0 0
3 1 0 3 2 0 2 3
73  djusted profit for 2022–23 (see the working sheet
A
68 If your basis period is not the same as your accounting
in the notes) – if a loss, enter it in box 77
period, enter the adjustment needed to arrive at the
profit or loss for the basis period – if the adjustment £ 1 1 3 2 1 0 • 0 0
needs to be taken off the profit figure, put a minus
sign (–) in the box 74  oss brought forward from earlier years set off against
L
this year’s profits
£ • 0 0
£ • 0 0
69 Overlap relief used this year
75  ny other business income not included in
A
£ • 0 0 boxes 15, 16 or 60

70 Overlap profit carried forward £ • 0 0

£ • 0 0 76  otal taxable profits from this business
T
(box 73 + box 75 minus box 74) – or use the
71 Adjustment for change of accounting practice
working sheet in the notes
£ • 0 0 £ • 0 0
1 1 3 2 1 0

Losses
If you’ve made a net loss for tax purposes (in box 65), or if you’ve losses from previous years, read the
‘Self-employment (full) notes’ and fill in boxes 77 to 80, as appropriate.

77  djusted loss for 2022–23 (see the working sheet

A 79  oss to be carried back to previous year(s) and set off
L
in the notes) against income (or capital gains)

£ • 0 0 £ • 0 0

78  oss from this tax year set off against other

L 80  otal loss to carry forward after all other set-offs
T
income for 2022–23 – including unused losses brought forward

£ • 0 0 £ • 0 0

CIS deductions and tax taken off

81  otal Construction Industry Scheme (CIS) deductions
T 82 Other tax taken off trading income
taken from your payments by contractors – CIS
subcontractors only
£ • 0 0

£ • 0 0

SA103F 2023 Page SEF 4

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Balance sheet
If your business accounts include a balance sheet showing the assets, liabilities and capital of the business, fill in the relevant
boxes below. If you do not have a balance sheet, go to box 100. Read the ‘Self-employment (full) notes’ for more information.

Assets Liabilities
83 Equipment, machinery and vehicles 91 Trade creditors

£ 4 1 1 0 0 • 0 0 £ • 0 0

84 Other fixed assets 92 Loans and overdrawn bank account balances

£ • 0 0 £ • 0 0

85 Stock and work in progress 93 Other liabilities and accruals

£ • 0 0 £ • 0 0

86 Trade debtors
Net business assets
£ • 0 0
94 Net business assets (box 90 minus (boxes 91 to 93))
87 Bank or building society balances
£ 4 1 1 0 0 • 0 0
£ • 0 0
Capital account
88 Cash in hand
95 Balance at start of period
£ • 0 0
£ 4 1 1 0 0 • 0 0
89 Other current assets and prepayments
96 Net profit or loss (box 47 or box 48)
£ • 0 0
£ 1 1 0 6 2 5 • 0 0
90 Total assets (total of boxes 83 to 89)
97 Capital introduced
£ 4 1 1 0 0 • 0 0
£ • 0 0

98 Drawings

£ 1 1 0 6 2 5 • 0 0

99 Balance at end of period

£ 4 1 1 0 0 • 0 0

Class 2 and Class 4 National Insurance contributions (NICs)

100 If your total profits for 2022–23 are less than £6,725 102 Adjustment to profits chargeable to Class 4 NICs
and you choose to pay Class 2 NICs voluntarily,
put ‘X’ in the box £ • 0 0

101 If you’re exempt from paying Class 4 NICs,

put ‘X’ in the box

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Any other information

103 Please give any other information in this space

Other business expenses in Box 30 on page SEF2 include course fees totalling £7,065.
We can confirm that the course(s) attended updated existing expertise or knowledge. As a
result the course(s) qualified for Continued Professional Development accreditation as
required by the General Dental Council.

SA103F 2023 Page SEF 6

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UK property
Tax year 6 April 2022 to 5 April 2023 (2022–23)

Your name Your Unique Taxpayer Reference (UTR)

Dr Prinaven Moodley 1 1 9 7 6 8 7 3 3 7

For help filling in this form go to [Link]/taxreturnforms and read the notes and helpsheets.

UK property details

1 Number of properties rented out 3 If you have any income from property let
1
jointly, put ‘X’ in the box

2 If all property income ceased in 2022–23 and you 4 If you’re claiming Rent a Room relief and
do not expect to receive such income in 2023–24, your rents are £7,500 or less (or £3,750 if
put ‘X’ in the box and consider if you need to let jointly), put ‘X’ in the box
fill in the ‘Capital Gains Tax summary’ page

Furnished holiday lettings (FHL) in the UK or European Economic Area (EEA)

You need to fill in one page for UK businesses and a separate page for EEA businesses. Read the notes.

5 Income – the amount of rent and any income for 11.1 Electric charge-point allowance
services provided to tenants
£ • 0 0
£ • 0 0
11.2 Zero-emission car allowance
5.1 Property income allowance – read the notes
£ • 0 0
£ • 0 0
12 Other capital allowances
5.2 If you’ve used traditional accounting rather
than cash basis to calculate your income
£ • 0 0
and expenses, put ‘X’ in the box
13 Adjusted profit for the year – use the working sheet
6 Rent paid, repairs, insurance and costs of services in the notes
provided – the total amount
£ • 0 0
£ • 0 0
14 Loss brought forward used against this year’s profits
7 Loan interest and other financial costs – read the notes if you have a non-FHL property
business loss
£ • 0 0
£ • 0 0
8 Legal, management and other professional fees
15 Taxable profit for the year (box 13 minus box 14)
£ • 0 0
£ • 0 0
9 Other allowable property expenses
16 Loss for the year – use the working sheet in the notes
£ • 0 0
£ • 0 0
10 Private use adjustment
17 Total loss to carry forward
£ • 0 0
£ • 0 0
11 Balancing charges
18 If this business is in the EEA, put ‘X’
£ • 0 0 in the box

19 If you want to make a period of grace

election, put ‘X’ in the box

SA105 2023 Page UKP 1 HMRC 12/22

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Property income
Do not include furnished holiday lettings, Real Estate Investment Trust or Property Authorised Investment Funds dividends/
distributions here.

20 Total rents and other income from property 21 Tax taken off any income in box 20
£ 8 4 0 0 • 0 0 £ • 0 0

20.1 Property income allowance – read the notes 22 Premiums for the grant of a lease – from box E
on the working sheet
£ • 0 0
£ • 0 0
20.2 If you’ve used traditional accounting rather
than cash basis to calculate your income 23 Reverse premiums and inducements
and expenses, put ‘X’ in the box £ • 0 0

Property expenses
24 Rent, rates, insurance and ground rents 27 Legal, management and other professional fees
£ 2 5 6 • 0 0 £ • 0 0

25 Property repairs and maintenance 28 Costs of services provided, including wages

£ 1 5 6 8 • 0 0 £ • 0 0

26 Non-residential property finance costs 29 Other allowable property expenses

£ • 0 0 £ • 0 0

Calculating your taxable profit or loss

30 Private use adjustment 37 Rent a Room exempt amount
£ • 0 0 £ • 0 0

31 Balancing charges 38 Adjusted profit for the year – use the working sheet
in the notes
£ • 0 0
£ 6 5 7 6 • 0 0
32 Annual Investment Allowance
39 Loss brought forward used against this year’s profits
£ • 0 0
£ • 0 0
33 The Structures and Buildings Allowance
40 Taxable profit for the year (box 38 minus box 39)
£ • 0 0
£ 6 5 7 6 • 0 0
33.1 Electric charge-point allowance
41 Adjusted loss for the year – use the working sheet
£ • 0 0
in the notes
33.2 Freeport Structures and Buildings Allowance £ • 0 0
£ • 0 0
42 Loss set off against 2022–23 total income – this will
34 Zero-emission goods vehicle allowance be unusual

£ • 0 0 £ • 0 0

34.1 Zero-emission car allowance 43 Loss to carry forward to following year, including
unused losses brought forward
£ • 0 0
£ • 0 0
35 All other capital allowances
44 Residential property finance costs
£ • 0 0
£ • 0 0
36 Costs of replacing domestic items
– for residential lettings only 45 Unused residential property finance costs
brought forward
£ • 0 0
£ • 0 0

SA105 2023 Page UKP 2

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Tax calculation summary

Tax year 6 April 2022 to 5 April 2023 (2022–23)

Your name Your Unique Taxpayer Reference (UTR)

Dr Prinaven Moodley 1 1 9 7 6 8 7 3 3 7

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 2022–23. 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 [Link]/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
£ 5 4 5 0 • 8 8

£ 4 5 0 0 5 • 2 8 4.1 Class 2 NICs due

2 Total tax (this may include Student Loan or Postgraduate

£ 1 6 3 • 8 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

£ •

Underpaid tax and other debts

If you pay tax under PAYE, look at your P2, ‘PAYE Coding Notice’ and the notes in sections 10 and 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 2022–23 included in your tax code
tax code for 2022–23 – enter the amount shown as for 2023–24 – enter the amount shown as ‘estimated
‘amount of underpaid tax for earlier years’ from underpayment for 2022–23’ from your P2, ‘PAYE
your P2, ‘PAYE Coding Notice’ Coding Notice’

£ • £ •

9 Outstanding debt included in your tax code for 2022–23

– 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 2023–24.

10 If you’re claiming to reduce your 2023–24 payments on 11 Your first payment on account for 2023–24
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
£ 2 2 4 2 0 • 7 4

SA110 2023 Page TC 1 HMRC 12/22


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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 2022–23, calculated by reference to an earlier year,
because you’re claiming averaging for farmers and creators of literary or artistic work or making certain adjustments to earlier years.
If you’re carrying back certain losses from 2023–24 to 2022–23, any repayment will be in the form of a credit on your
self-assessment statement of account and set against other amounts to be paid and will not affect the figures in boxes 1 to 6
on page TC 1. 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 2023–24 repayment you’re claiming now

£ •

Any other information

17 Please give any other information in this space

SA110 2023 Page TC 2

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Dr Prinaven Moodley

YEAR TO 5 APRIL 2023

CLIENT SCHEDULE TO TAX RETURN

Form Section Page TR 3: Interest and dividends from UK banks, building societies etc

Interest paid gross

£
Taxable
amount

Interest from UK banks, building societies and other lenders (paid gross)

Bank of Scotland 0.42

Account number: 16123158
Bank of Scotland 47.99
Account number: 23086645
Bank of Scotland 0.00
Account number: 27704521
Nat West 0.46
Account number: 23439203
Nat West 253.54
Account number: 25517309
Nat West 0.00
Account number: 16123131
Nat West 0.46
Account number: 23439238

302.87

Total per tax return box 2 302.00

Form Section Page TR 4: Paying into registered pension schemes and overseas pension schemes

Pension contributions
£ £ £
Contract One-off Gross
Provider number payments Amount paid payment

Contributions paid to employer’s occupational pension scheme, not deducted from pay before tax

NHS 3,096.52

3,096.52

Total per tax return box 3 £ 3,097.00

Income from land and property in the UK and EEA

Income from property (excluding Furnished Holiday Lets)

£ £
Expenses Income

Address of property
5 Park Road
CO16 8PW

Gross and other income 8,400

Rent, rates and insurance 256

Repairs 1,568

NI Number: SC272942C UTR: 1197687337

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Dr Prinaven Moodley

YEAR TO 5 APRIL 2023

CLIENT SCHEDULE TO TAX RETURN

Income from land and property in the UK and EEA

Income from property (excluding Furnished Holiday Lets)

£ £
Expenses Income

(1,824)

Net profit/(loss) £ 6,576

Tax adjustments:

£0

Profit/(loss) for the period £ 6,576

Expenses: Rent, rates, insurance, ground rents etc.

£
Amount

Insurance 255

£ 255

Expenses: Repairs, maintenance and renewals

£
Amount

Repairs 565
Management 907
Maintenance 95

£ 1,567

Capital allowances summary

£ £
Allowances Charges

From other UK property (excluding Furnished Holiday Lets)

Capital allowances/balancing charges 0 0

Property Income Allowance claimed against other UK property (excluding Furnished £0

Holiday Lets)

NI Number: SC272942C UTR: 1197687337

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Dr P Moodley 14/12/2023

Tax Calculation for 2022/23 (year ended 5 April 2023)

£ £ £
Income received (before tax taken off)

Profit from self-employment 113,210

Profit from UK land and property 6,576
Interest from UK banks, building societies and securities etc 302
Total income received 120,088

minus

Payments into a retirement annuity contract etc (3,097)

Reduced Personal Allowance (4,075)
Total (7,172)

Total income on which tax is due 112,916

Income Tax calculated on total income above

Pay, pensions, profit etc. (UK rate for England and Northern Ireland)
Basic rate 37,700 @ 20% = 7,540.00
Higher rate 74,914 @ 40% = 29,965.60

Savings interest from banks or building societies, securities etc.

Higher rate band at nil rate 302 @ 0% = 0.00

Total income on which tax has been charged 112,916

Income Tax charged after allowances and reliefs 37,505.60

plus High Income Child Benefit Charge 1,885.00

Income Tax due 39,390.60

plus Class 4 National Insurance contributions

38,362 @ 9.73% = 3,732.62
62,940 @ 2.73% = 1,718.26
Class 4 National Insurance contributions 5,450.88
Class 2 National Insurance contributions 163.80
Total Class 2 and Class 4 National Insurance contributions due 5,614.68

Income Tax, Class 2 and Class 4 National Insurance contributions due 45,005.28

2022-23 Payment summary

First payment on account due 31 January 2023 35,020.34

less Payments made (35,020.34)
First payment on account 31 January 2023 due/(overpaid) 0.00

Second payment on account due 31 July 2023 35,020.35

less Payments made (35,020.35)
Second payment on account 31 July 2023 due/(overpaid) 0.00

Tax overpaid for 2022-23 (25,035.41)

First payment on account for 2023-24 due 31 January 2024 22,420.74

First payment on account 31 January 2024 due/(overpaid) (2,614.67)

Total amount repayable at 31 January 2024 (2,614.67)

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Dr P Moodley 14/12/2023

Tax Calculation for 2022/23 (year ended 5 April 2023)

£ £ £
Second payment on account for 2023-24 due 31 July 2024 22,420.74

Calculation of payments on account for 2023-24

A. Total Tax and NIC due 45,005.28

B. Less: Student and Postgraduate loan repayments, CGT due and 2022/23 (163.80)
tax to be coded out
C. Relevant amount (A minus B) 44,841.48
D. Total Income Tax and NIC x 20% 8,968.29
If C >= D then payments on account are due.
Payments due 31 January and 31 July 2024 ( 50% * £44,841.48 ) 22,420.74

NI Number: SC272942C Page 2 of 2 UTR: 1197687337