SEARCH, INDEX, UPDATES, CONTENTS, SA ENQUIRIES, EXPENDITURE QUESTIONNAIRE
You may wish to print this page and complete it. It may help you be prepared for the detailed questions an Inspector of Taxes might ask you in an investigation. It will typically cover one year, but it may not be the current year. Please show calculations e.g. 52 weeks at £40 = £2,080 and indicate how paid e.g. cash, cheque, direct debit.
1 - Has your standard of living declined, improved, or stayed the same over the last six years?
2 - What members of your family live with you?
3 - Do you support anyone else?
4 - Do you receive any contributions to the family budget from children etc?
5 - Have you had any winnings or received any inheritances or similar items?
|
Self | Partner
| Joint |
6 - How much did you spend on -
Income tax
National insurance contributions
Pension premiums
Life assurance premiums
Housekeeping
Newspapers and magazines
Travel, bus fares, train etc.
Childrens travel
Childrens meals
Childrens pocket money
Childminding
Nursery costs
Nursery equipment
School fees and extras
School trips
School voluntary fund
School uniform
University fees
University accommodation
Smoking
Cigarettes
Cigars
Drinking (on and off licence)
Confectionery, crisps etc.
Sports
Swimming pool / gym
Hobbies
Photography
Books
Cosmetics, toiletries
Hairdresser
Manicure
Pedicure
Massage
Snacks
Take away meals
Meals out
Meals at work
Entertaining
Cinema
Theatre
Evening classes
Shoes / shoe repairs
Clothes for work
Clothes for leisure
Clothes for sports / pastimes
Dry cleaning
Petrol / diesel / lpg
Oil
Car repairs
Car washing / polish etc.
Rent of garage
Car road fund licence(s)
Car insurance
Garage accounts
RAC / AA / Green flag etc subscription
Bus fares
Taxi fares
Driving lessons
Fuel (oil, coal, logs etc.)
Window cleaner
Decorating
Birthday presents
Christmas presents
Exam successes
Lottery / football pools / bingo etc.
Church collections
Donations
Sponsorship
Pets
Pet food
Veterinary bills
Stabling
Horse food
Rent of living accommodation
Rates / Council Tax
Water services
House buildings insurance
House contents insurance
Gas (mains and bottled)
Electricity
Telephone
Internet access
Mobile phone contract
Mobile phone vouchers
Mobile phone purchase
Hire purchase repayments
Mortgage repayments
Credit card interest / repayments
Bank and other loan interest / repayments
Bank account charges
Shop accounts
Supermarket bills
Milk bill
Holidays and travel
Garden plants, trees, shrubs, seeds, bulbs
Garden equipment, mower etc.
Garden alterations
Fencing
Drive / patio / barbeque
Greenhouse / garden shed
Garden help
Swimming pool / tennis court
Furniture
House alterations and improvements
Double glazing / replacement windows
Conservatory
Rewiring
Central heating installation
Central heating maintenance
Electrical goods
Water softener
Microwave
Tumble dryer
Washing machine
Dishwasher
Fridge / freezer
Video recorder / videos
CD player / CDs
DVD player / DVDs
Personal stereo
Computer / printer / scanner
Antivirus software
Other software
Carpets
Curtains
Blinds
Bedding
Towels, linen etc.
Crockery, cutlery, glassware
Ornaments
Musical instruments
Bicycles
House moving expenses
Wedding expenses / gifts
Vacuum cleaner
Iron
Light fittings / bulbs
Optician / glasses
Dentist
Doctor
NHS prescription charges
Private health care
Domestic help
Ironing service
Clubs and societies (Rotary, Masonic, Bridge)
TV / Video rental / maintenance
Video film rental
Records, tapes, CDs
Jewellery
Watches
Financial support to relatives
Expenses of a holiday home (income reported?)
Caravan pitch fees
Boat mooring charges
Evening classes
University fees and maintenance
Purchase of premium bonds
Investment in unit trusts
Investment in shares
ISA subscription
Purchase of antiques
Purchase / change of car
Purchase of boat
Purchase of aircraft
Flying lessons
Landing fees / maintenance / licence
Sauna
Solarium
Snooker / billiards room
If you are wondering why these headings do not follow a logical order, there is a questioning technique which revisits a (slightly different) subject to test the validity of answers.
Now total your expenditure and explain how it was financed. Cashing a TESSA or ISA does not appear on your Tax Return and the Inspector cannot adjust for it if you do not tell him.
The Inspectors guidance on this subject is at http://www.hmrc.gov.uk/manuals/emmanual/em3650.htm
Reminder - disclaimer applies. Please feedback your comments. This page was last modified 26 June 2005.