This Checklist details all the usual items for which GP’s make personal claims. This list is not exhaustive and there may be some items for which you wish to claim which are not mentioned. Please add details in the space at the end of the form.
To assist us in dealing with the claim efficiently and, hence keep our fees to a minimum, please could all the information be detailed on the Form instead of separate sheets of paper, especially regarding information on use of car and home and other items, where it is necessary for us to substantiate the business proportion claimed.
THERE ARE NOTES AVAILABLE TO ASSIST YOU IN COMPLETING THE CHECKLIST.
CLICK HERE TO OPEN IN A SEPARATE TAB.
ESTIMATES - The actual figures should be recorded wherever possible, but the use of estimates is acceptable, although not advisable. Any estimated information must be based on the facts and please indicate on the form where estimates have been used, so a record would be available in the event of HM Revenue enquires being made.
Please note that HM Revenue and Customs have the power to make random enquiries into both Partnership and Personal Returns, therefore it is essential that claims can be fully justified.
There is a statutory obligation (subject to penalty) to retain the records on which both your Expense Claims and your Tax Return are based. The time limit for the year ended 31st March 2021 is 31st January 2027. If the Questionnaire is fully completed we do not need to see the relevant invoices etc (other than those specifically mentioned in the claim) but, please, do send either the original or a copy of any documentation where you are uncertain of the amount to be claimed.