税金 return gives 'wrong' 人物／姿／数字s

By Guy Dresser
Updated: 10:22 BST, 10 May 2005

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歳入 'short form' is not so simple 警告するs ACCA

TAX returns are hitting door mats up and 負かす／撃墜する the country. But acc ountants 警告する that a new 簡単にするd self-査定／評価 税金 form for people with more straightforward 税金 事件／事情／状勢s 含む／封じ込めるs 誤って導くing 指導／手引 公式文書，認めるs that could give them the wrong impression of their 税金 position - 潜在的に leaving them wide open to 調査.

More than 1.5m people will receive the new 簡単にするd 税金 return as part of the self-査定／評価 system. The …を伴ってing 指導／手引 公式文書，認めるs are supposed to 供給する taxpayer with the help they need to 完全にする the form 正確に. Unfortunately the 指導／手引 does not give 詳細（に述べる）s of the 十分な personal 税金 allowances 利用できる. This, によれば the 協会 of 借り切る／憲章d Certified Accountants, means that many people, 特に pensioners, could believe that they have an inflated 税金 義務／負債.

Taxpayers sent the new, simple four-page return are only those みなすd to have simple 事件／事情／状勢s last year 含む those with modest income from cash 貯金 and 株, self-雇うd people with small 商売／仕事s and those with modest 所有物／資産／財産 利益／興味s or holdings of land.

The 歳入, 一方／合間, has said that the form is only ーするつもりであるd to give a 'rough guide' to the 税金 予定. However, Glenn Collins, ACCA 長，率いる of 商売／仕事 （a）忠告の／（n）警報 said this was not good enough, because many people don’t check whether the 税金 義務／負債 人物／姿／数字s calculated are 訂正する.

He said: ‘Take, for example, a married couple over 75 with an income of £11,000. The 指導／手引 公式文書，認めるs show that the 税金 予定 is £648.60. A person could easily worry that they 借りがある this sum. However, the real 量 借りがあるing is only £102.50 - 税金 予定 £648.60 いっそう少なく £572.50 (£5,725 personal allowance @10%).’

Collins said he was also 関心d that people receiving the 縮めるd form will just assume this is 訂正する. In fact the 歳入 has 明言する／公表するd that the taxpayer is 責任がある checking to see whether they’re 適格の to 完全にする the short return each year. And the individual must work out whether s/he has had any 財政上の 取引 that are outside the 範囲 of the 縮めるd form.

Collins 追加するd: ‘Many people will be uncertain as to whether they should be 完全にするing the short form or the 伝統的な 16 page return. Some may consider that - as this form appears 平易な to 完全にする - they can dispense with the services of a qualified accountant. But this could be unwise given that the onus is on the taxpayer to 査定する／（税金などを）課す whether s/he is filling in the 権利 form in the first place.

‘Unlike the 伝統的な forms, the new shorter 見解／翻訳／版 cannot be とじ込み／提出するd on-line and does not 申し込む／申し出 any 範囲 for 公式文書，認めるs. In the past the 歳入 has shown a preference for more （警察などへの）密告，告訴（状）, rather than too little and we feel that this could result in it having to 接触する or even 調査／捜査する some taxpayers.’