1 Domingo, Erigo and Fargo Gomez are three brothers. The following information is available for the tax year 2008–09: Domingo Gomez (1) Domingo is aged 67. (2) During the tax year 2008-09 he received the state pension of £4,500 and a private pension of £2,300. (3) In addition to his pension income Domingo received building society interest of £14,400 and interest of £600 on the maturity of a savings certificate from the National Savings and Investments Bank during the tax year 2008–09. These were the actual cash amounts received. (4) During the tax year 2008–09 Domingo made donations of £300 (gross) to local charities. These were not made under the gift aid scheme. Erigo Gomez (1) Erigo is aged 56. (2) He is employed as a business journalist by Economical plc, a magazine publishing company. During the tax year 2008–09 Erigo was paid a gross annual salary of £36,000. (3) During the tax year 2008–09 Erigo used his private motor car for business purposes. He drove 18,000 miles in the performance of his duties for Economical plc, for which the company paid an allowance of 20 pence per mile. (4) During June 2008 Economical plc paid £11,400 towards the cost of Erigo’s relocation when he was required to move his place of employment. Erigo’s previous main residence was 140 miles from his new place of employment with the company. The £11,400 covered the cost of disposing of Erigo’s old property and of acquiring a new property. (5) Erigo contributed 6% of his gross salary of £36,000 into Economical plc’s HM Revenue and Customs’ registered occupational pension scheme. (6) During the tax year 2008–09 Erigo donated £100 (gross) per month to charity under the payroll deduction scheme. Fargo Gomez (1) Fargo is aged 53. (2) He commenced self-employment as a business consultant on 6 July 2008. Fargo’s tax adjusted trading profit based on his draft accounts for the nine-month period ended 5 April 2009 is £64,800. This figure is before making any adjustments required for: (i) Advertising expenditure of £2,600 incurred during May 2008. This expenditure has not been deducted in calculating the profit of £64,800. (ii) Capital allowances. (3) The only item of plant and machinery owned by Fargo is his motor car. This cost £11,000 on 6 July 2008. During the nine-month period ended 5 April 2009 Fargo drove a total of 24,000 miles, of which 8,000 were for private journeys. (4) During the tax year 2008-09 Fargo contributed £5,200 (gross) into a personal pension scheme, and made gift aid donations totalling £2,400 (net) to national charities. Tax returns For the tax year 2008–09 Domingo wants to file a paper self-assessment tax return and have HM Revenue and Customs prepare a self-assessment on his behalf. Erigo also wants to file a paper tax return but will prepare his own self-assessment. Fargo wants to file his tax return online. Required: (a) Calculate the respective income tax liabilities for the tax year 2008–09 of: (i) Domingo Gomez; (6 marks) (ii) Erigo Gomez; (6 marks) (iii) Fargo Gomez. (7 marks) (b) Advise Domingo, Erigo and Fargo Gomez of the latest dates by which their respective self-assessment tax returns for the tax year 2008–09 will have to be submitted given their stated filing preferences. (3 marks) (c) Advise Domingo, Erigo and Fargo Gomez as to how long they must retain the records used in preparing their respective tax returns for the tax year 2008–09, and the potential consequences of not retaining the records for the required period.
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