RREESSTTIITTUUIIRREEAA TTAAXXEELLOORR DDIINN MMAARREEAA BBRRIITTAANNIIEE

Vă rugăm să citiţi cu ATENŢIE!

PROCESUL de recuperare a impozitului are 4 etape:

ESENŢIAL PENTRU RAPIDITATE

• Trimiteţi un acest set de acte, corect şi complet • Căutaţi şi anexaţi P45 sau P60 • Informaţi-ne prompt dacă schimbaţi detaliile de contact (tel, email, adresă) • Cont bancar valid

Doriţi să primiţi banii mai repede? Iată ce trebuie să faceţi:

1. Dvs. ne trimiteţi setul de acte şi formulare solicitate în lista de pe paginile următoare.

Citiţi cu atenţie instrucţiunile de completare şi telefonaţi-ne dacă aveţi întrebări. Durata acestei etape este minimă doar dacă ne trimiteţi documentele corect semnate şi completate. Altfel, pierdem timp cu resemnări şi trimiteri poştale!

2. Noi analizăm actele şi formularele pe care ni le-aţi trimis. Pregătim dosarul final şi îl trimitem către biroul fiscal din Marea Britanie.

Etapa aceasta, dar şi următoarele, pot fi foarte scurte dacă aveţi P45 sau P60. Dacă nu aveţi sau nu aţi primit acest document de la angajatorul din Marea Britanie, şi aveţi doar payslips, este bine să solicitaţi P45/60 imediat. Trebuie să fiţi conştient că în lipsa acestui document, procesul analizei dosarului la biroul fiscal poate dura chiar până la 2 ani! Întrucat Biroul fiscal aşteaptă până când toţi angajatorii dvs. din UK, pe ultimii 4 ani, trimit toate actele solicitate.

3. Biroul fiscal din Marea Britanie analizează dosarul şi la final (după cca 2-4 luni, dacă aveţi P45) emite o decizie scrisă prin care vă comunică suma ce va fi returnată.

În această etapă trebuie să rămâneţi DISPONIBIL. Dacă biroul fiscal are întrebări sau neclarităţi, trebuie să ne permiteţi să luăm uşor legătura cu dvs. De aceea este esenţial să ne înştiinţaţi dacă vă schimbaţi numărul de telefon şi/sau adresa de email şi/sau adresa poştală.

4. În maxim 30 de zile de la emiterea deciziei, biroul fiscal emite cecul. Euro-tax.ro plăteşte în contul dvs. personal toată suma, minus comisionul pe care ni-l datoraţi.

Dumneavoastră puteţi scurta această etapă dacă ne trimiteţi un cont bancar valid, neblocat. Majoritatea băncilor blochează conturile dacă nu au fost folosite timp de 6 luni. Verificaţi la bancă starea contului dvs. bancar.

Sunteţi în posesia acestui set de documente pentru că aţi optat pentru recuperarea taxelor plătite de dvs în Marea Britanie cu ajutorul nostru, al echipei Euro-tax.ro. Felicitări! Aţi făcut o alegere bună pentru care vă mulţumim. Suntem Agent Fiscal Autorizat Direct de biroul fiscal din UK. Adică nu lucrăm cu intermediari, şi putem astfel garanta:

• recuperarea sumei maxime posibile pentru dvs. • cel mai scurt timp de restituire a impozitului! Iar timpul înseamnă bani.

INSTRUCŢIUNI şi DOCUMENTE

Pagina 2 Modalităţi de transmitere a impozitului restituit. Completaţi acest document doar dacă doriţi să primiţi banii prin mandat poştal sau în contul bancar al altei persoane decât în contul dvs. bancar. Semnaţi la sfârşit.

Pagina 3 Formularul de Aplicare – completaţi şi semnaţi. Atenţie în special la următoarele: • Dacă în ultimii 4 ani aţi mai lucrat în Marea Britanie, menţionaţi cu atenţie toţi

angajatorii şi adresele lor (chiar dacă impozitul nu a fost plătit). Găsiţi aceste informaţii în P45/P60/Payslips. Neapărat scrieţi datele de angajare pentru fiecare angajator, măcar cu aproximaţie, dacă nu mai ţineţi minte exact.

• Neapărat menţionaţi numărul NIE (National Insurance Number).

Paginile 4 – 10 Formulare standard emise de Biroul Fiscal. Aici vă rugăm doar să semnaţi cu atenţie în toate zonele marcate cu X, şi să nu completaţi nimic altceva.

Paginile 11 – 12 DOAR PENTRU SELF EMPLOYED - Formulare standard emise de Biroul Fiscal. Aici vă rugăm doar să semnaţi cu atenţie în toate zonele marcate cu X, şi să nu completaţi nimic altceva.

Paginile a-h Citiţi cu mare atenţie şi semnaţi cele două exemplare ale contractului cu Euro-tax.ro. Dacă cele două exemplare primite sunt deja semnate şi ştampilate de către noi, păstrați un exemplar, iar pe celălalt trimiteți-l înapoi către noi. Dacă nu sunt semnate de noi, trimiteţi înapoi ambele exemplare semnate de dvs. Noi vă vom returna apoi un exemplar semnat şi de noi.

• copie după cartea de identitate / paşaport • copie după fişa fiscală P45 sau P60

Aţi respectat paşii de mai sus?

DA – în acest caz trimiteţi-ne înapoi toate documentele menţionate anterior, la adresa de mai jos. Noi vă

vom contacta imediat după ce primim setul de documente.

Euro-tax.ro Servicii Fiscale Emigranţi SRL

Oficiul Poştal Crevedia, CP 1

Jud. Dâmboviţa, cod poştal 137180, România

Tel: +40-(0)76.007.4863, 076.999.0757 info@euro-tax.ro

Dosarul pentru Biroul Fiscal trebuie să cuprindă toate documentele de mai jos. Absenţa unui singur document are 2 posibile consecinţe:

• ori recuperarea unei sume mult mai mici decât ceea ce aţi putea primi, • ori întârzierea sau chiar oprirea procesului.

ACUM ADĂUGAŢI

Sunteti Self Employed? Pregătiţi câte un set separat pentru fiecare an fiscal Sunteti PAYE? Pregătiţi un singur set pentru toţi ultimii 4 ani fiscali

1

Modalităţi de transmitere a taxelor restituite

Euro-Tax.ro vă oferă două modalităţi prin care puteţi intra în posesia impozitului restituit: • Transfer bancar în contul dvs. în lei deschis la orice bancă din România – permis doar în RON, conform

regulamentelor Băncii Naţionale a României • Prin mandat poştal trimis acasă

1. Transfer bancar într-un cont în RON

• Această modalitate de transmitere a taxelor este cea mai profitabilă pentru dvs, întrucat noi suportăm toate costurile cu comisionul de transfer şi cu schimbul valutar! Întrucât de mai bine de 10 ani compania noastră gestionează sume mari de bani din recuperări de impozite, am negociat cu băncile comisioane foarte mici pe care le suportăm noi.

• Chiar dacă dvs. personal nu aveţi un cont în RON, noi putem să vă transferăm taxele ce vi se cuvin în contul unei alte persoane recomandate de dvs. (membri de familie sau prieteni). Dacă optaţi pentru această variantă, trebuie să ne trimiteţi prin poştă următoarea declaraţie:

Eu, (numele, prenumele dvs.) ………………………………………………………..……………., vă rog să transferaţi suma

reprezentând taxele restituite pentru munca ce am efectuat-o în Marea Britanie în contul:

Nr. de cont curent în RON - IBAN (24 caractere): …………………………………………………………………

Titular de cont: ……………………………...…………….……………. (numele, prenumele deţinătorului contului în RON)

Denumirea băncii: …………….……………………………………………….……………………………………

Semnătura dvs. şi data X …………………………………….

2. Transfer de bani prin mandat poştal Această modalitate nu este profitabilă pentru dumneavoastră întrucât veţi plăti un comision care creşte progresiv odată cu suma pe care o aveţi de primit: comisionul e cu atât mai mare cu cât suma de bani pe care o aveţi de primit este mai mare. Însă este dreptul dvs. de a alege modalitatea de a primi banii ce vi se cuvin.

www.euro-tax.ro email: info@euro-tax.ro tel: +40-(0)76.007.4863, 076.999.0757

Adresa: Oficiul Poştal Crevedia, CP 1, jud. Dâmboviţa, cod poştal 137180

2

UK

FORMULAR DE APLICARE

Date personale Vă rugăm să scrieţi doar cu litere MARI!

Numele şi prenumele

Adresa din Marea Britanie

Adresa din România

Data naşterii (ziua / lună / an) NR. NATIONAL INSURANCE (NIS)

Telefon de contact (scrieţi şi codul ţării) Email

Sosiri şi plecări în/din Marea Britanie pentru ultimii 5 ani (scrieţi toate datele de plecare şi sosire din/în Marea Britanie pe parcursul ultimilor 5 ani, cu excepţia concediilor şi vacanţelor turistice)

Toate datele de sosire în UK Toate datele de plecare din UK (sau plecări programate)

ZIUA LUNA ANUL ZIUA LUNA ANUL

A i recuperat cumva în anii anteriori partea de impozit ce vi se cuvine?

NU � Da, am primit restituirea pentru anii:

Istoricul angajărilor în Marea Britanie (daca există)

OBLIGATORIU menţionaţi denumirile şi adresele tuturor angajatorilor, la fel cum apar scrise şi pe P45 sau PAYSLIP. Dacă n-aveţi loc suficient în tabelul de mai jos, scrieţi datele pe verso-ul formularului.

Data începerii muncii Data terminării muncii Angajatorul (denumire, adresă, telefon, email)

Mod de transfer al impozitului restituit

Nr. cont bancar (în RON) – IBAN 24 caractere

Banca

Titularul contului bancar

Mandat poştal: Numele destinatarului

Adresa destinatarului

Data şi semnătura X ………………………………………………………………………

Vă rugăm să trimiteţi acest document completat PLUS toate formularele următoare semnate în locurile marcate cu X, la următoarea adresă:

Euro-tax.ro Servicii Fiscale Emigranţi SRL Oficiul Poştal Crevedia, CP 1 Jud. Dâmboviţa, cod poştal 137180

www.euro-tax.ro email: info@euro-tax.ro tel: +40-(0)76.007.4863, 076.999.0757

Adresa: Oficiul Poştal Crevedia, CP 1, jud. Dâmboviţa, cod poştal 137180

Case no.

3

64-8 HMRC 07/06

Please read the notes on the back before completing thisauthority. This authority allows us to exchange and discloseinformation about you with your agent and to deal withthem on matters within the responsibility of HM Revenue &Customs (HMRC), as specified on this form. This overrides anyearlier authority given to HMRC. We will hold this authorityuntil you tell us that the details have changed.

Corporation Tax

Company Registration number

Company’s Unique Taxpayer Reference

Employer PAYE SchemeEmployer PAYE reference

Accounts Office reference

VAT (see notes 2 and 5 overleaf)

VAT registration number

Give your agent’s details here

Give your personal details or Company registered office here

If not yetregistered tick here

For official use only

SA

NIRS

COP

NTC

COTAX

EBS

VAT

COP link

/

/

/

/

/

/

/

/

Authorising your agent

Please tick the box(es) and provide the reference(s)requested only for those matters for which you want HMRC to deal with your agent.

Address

Postcode

Telephone number

I, (print your name)

of (name of your business, company or trust if applicable)

authorise HMRC to disclose information to

who is acting on my/our behalf. This authorisation is limited to

the matters shown on the right-hand side of this form.

Signature see note 1 before signing

Date

Address

Postcode

Telephone number

Agent codes (SA/CT/PAYE)

Client reference

/

/

/

/

/

/

/

/

Tax Credits

Your National Insurance number (only if not entered above)

If you have a joint Tax Credit claim and the other claimant wants HMRC to deal with this agent, they should sign hereName

Signature

Joint claimant’s National Insurance number

Individual*/Partnership*/Trust* Tax Affairs *delete as appropriate (including National Insurance).

Your National Insurance number (individuals only)

Unique Taxpayer Reference (if applicable)

If you are a Self Assessment taxpayer, we will send your Statement of Account to you, but if you would like us to send it to your agent instead, please tick here

If UTR not yet issued tick here

If you are self employed

tick here

Suite 8123 King Street

CB1 1AHCambridge

0 207 0433 6130060LX

X

64-8 HMRC 07/06

Please read the notes on the back before completing thisauthority. This authority allows us to exchange and discloseinformation about you with your agent and to deal withthem on matters within the responsibility of HM Revenue &Customs (HMRC), as specified on this form. This overrides anyearlier authority given to HMRC. We will hold this authorityuntil you tell us that the details have changed.

Corporation Tax

Company Registration number

Company’s Unique Taxpayer Reference

Employer PAYE SchemeEmployer PAYE reference

Accounts Office reference

VAT (see notes 2 and 5 overleaf)

VAT registration number

Give your agent’s details here

Give your personal details or Company registered office here

If not yetregistered tick here

For official use only

SA

NIRS

COP

NTC

COTAX

EBS

VAT

COP link

/

/

/

/

/

/

/

/

Authorising your agent

Please tick the box(es) and provide the reference(s)requested only for those matters for which you want HMRC to deal with your agent.

Address

Postcode

Telephone number

I, (print your name)

of (name of your business, company or trust if applicable)

authorise HMRC to disclose information to

who is acting on my/our behalf. This authorisation is limited to

the matters shown on the right-hand side of this form.

Signature see note 1 before signing

Date

Address

Postcode

Telephone number

Agent codes (SA/CT/PAYE)

Client reference

/

/

/

/

/

/

/

/

Tax Credits

Your National Insurance number (only if not entered above)

If you have a joint Tax Credit claim and the other claimant wants HMRC to deal with this agent, they should sign hereName

Signature

Joint claimant’s National Insurance number

Individual*/Partnership*/Trust* Tax Affairs *delete as appropriate (including National Insurance).

Your National Insurance number (individuals only)

Unique Taxpayer Reference (if applicable)

If you are a Self Assessment taxpayer, we will send your Statement of Account to you, but if you would like us to send it to your agent instead, please tick here

If UTR not yet issued tick here

If you are self employed

tick here

Suite 8123 King Street

CB1 1AHCambridge

0 207 0433 6130060LX

X

Page 4

4. How you want to be paid any money due back to youNot everyone gets a refund. It is not always possible to issue a payment to a non-UK bank account. If you are due a refund, we can either pay it to you or someone else on your behalf – they are known as a ‘nominee’. Please choose one of the following two options:

Option one – Pay into a UK bank or building society account

Bank sort code

— —

Account number

Account holder’s name

Bank or building society name and address

Name

Address

Postcode

Put ‘X’ in one box

This is my account

This is my nominee’s account

Option two – Pay by cheque direct to me or my nominee

Put ‘X’ in one box

Make the cheque payable to me

I authorise the cheque to be payable to my nominee

Name of nominee

Address to send cheque to

DeclarationYou must sign this declaration.

If you give information which you know is not correct or complete, action may be taken against you.

I declare that:• the information I have given on this form is correct and complete to the best of my knowledge.• I claim repayment of any tax due back to me.

Signature Date DD MM YYYY

What to do nowPut an ‘X’ in relevant box

I have enclosed parts 2 and 3 of my form P45 Details of employee leaving work

Do not send photocopies. If you have not yet received your P45 from your employer please get it before you return this form.

I can’t get a form P45 Please tell us why in the box below, for example because you are retired or a UK Crown servant employed abroad. If you have a form P45 and don’t send it to us, any repayment due to you cannot be made.

Please send this form to your tax office. You can find your tax office address by:• going to www.hmrc.gov.uk selecting Contact us and choosing Income Tax • asking your employer.

We will let you know the outcome of this claim as soon as we can.

Page 4

4. How you want to be paid any money due back to youNot everyone gets a refund. It is not always possible to issue a payment to a non-UK bank account. If you are due a refund, we can either pay it to you or someone else on your behalf – they are known as a ‘nominee’. Please choose one of the following two options:

Option one – Pay into a UK bank or building society account

Bank sort code

— —

Account number

Account holder’s name

Bank or building society name and address

Name

Address

Postcode

Put ‘X’ in one box

This is my account

This is my nominee’s account

Option two – Pay by cheque direct to me or my nominee

Put ‘X’ in one box

Make the cheque payable to me

I authorise the cheque to be payable to my nominee

Name of nominee

Address to send cheque to

DeclarationYou must sign this declaration.

If you give information which you know is not correct or complete, action may be taken against you.

I declare that:• the information I have given on this form is correct and complete to the best of my knowledge.• I claim repayment of any tax due back to me.

Signature Date DD MM YYYY

What to do nowPut an ‘X’ in relevant box

I have enclosed parts 2 and 3 of my form P45 Details of employee leaving work

Do not send photocopies. If you have not yet received your P45 from your employer please get it before you return this form.

I can’t get a form P45 Please tell us why in the box below, for example because you are retired or a UK Crown servant employed abroad. If you have a form P45 and don’t send it to us, any repayment due to you cannot be made.

Please send this form to your tax office. You can find your tax office address by:• going to www.hmrc.gov.uk selecting Contact us and choosing Income Tax • asking your employer.

We will let you know the outcome of this claim as soon as we can.

Page 2

Your full name

Your address

Postcode

Signature

Date DD MM YYYY

Your tax referenceYou’ll find this at the top of your penalty notice

Your National Insurance number (if known)

Your daytime phone number

Agent’s name and address if appropriate

Postcode

Your details

Please make sure you sign and date your appeal.If you are a tax adviser or agent signing an appeal on behalf of your client, please enter your details below.

If you need more space continue on a separate sheet of paper and attach this to the back of your appeal.

Your reason for making an appealIn the space below, tell us why you’re making an appeal, for example, because you believe you met a deadline or you had a reasonable excuse for missing it. Give as much information as you can, including relevant dates. Where possible provide evidence to support your appeal.

Please complete, sign, then send this form to your HM Revenue & Customs office. Use CAPITAL letters

Date received by HM Revenue & Customs

/ /

/ /

– –

Claimant’s signature

Branch Sort Code

Details of Claimant

Full name

Address

Postcode

Claim

I claim repayment of the amount overpaid by me, (for non SA claims the period or year ended must be entered in the box aside).

Date

If you complete a Self Assessment Return your repayment will usually be sent direct to you or your nominee’s bankor building society account. Please include the branch sort code, the account number and if appropriate, the nameand address of the nominee in the authority below. If you or your nominee does not have a bank account, we canarrange for repayment to be made in the form of a payable order but you or your nominee will need to open a bankor building society account in order to cash it. If the repayment is to be sent to your nominee by payable order, thenominee’s name and address must be entered in the authority below.If you do not complete a Self Assessment Return your repayment will be made in the form of a payable order, which must be paid into a bank or building society account. If you do not have a bank or building society account you should nominate someone who does to receive the order for you. If the repayment is to be sent to a nominee or posted direct to your bank or building society by payable order, the name and address must be entered in theauthority below. Also include your account number and sort code if the payable order is to be posted direct to yourbank or building society.

Authority

of (full address)

Postcode

to receive on my behalf the amount due.

Claimant’ssignature Date

*enter the name of the account holder or the person who will receive the payable order.

Agent’s reference (if applicable)

Suite 8123 King Street

CB1 1 AH

Cambridge

R38

Please complete, sign, then send this form to your HM Revenue & Customs office. Use CAPITAL letters

Date received by HM Revenue & Customs

/ /

/ /

– –

Claimant’s signature

Branch Sort Code

Details of Claimant

Full name

Address

Postcode

Claim

I claim repayment of the amount overpaid by me, (for non SA claims the period or year ended must be entered in the box aside).

Date

If you complete a Self Assessment Return your repayment will usually be sent direct to you or your nominee’s bankor building society account. Please include the branch sort code, the account number and if appropriate, the nameand address of the nominee in the authority below. If you or your nominee does not have a bank account, we canarrange for repayment to be made in the form of a payable order but you or your nominee will need to open a bankor building society account in order to cash it. If the repayment is to be sent to your nominee by payable order, thenominee’s name and address must be entered in the authority below.If you do not complete a Self Assessment Return your repayment will be made in the form of a payable order, which must be paid into a bank or building society account. If you do not have a bank or building society account you should nominate someone who does to receive the order for you. If the repayment is to be sent to a nominee or posted direct to your bank or building society by payable order, the name and address must be entered in theauthority below. Also include your account number and sort code if the payable order is to be posted direct to yourbank or building society.

Authority

of (full address)

Postcode

to receive on my behalf the amount due.

Claimant’ssignature Date

*enter the name of the account holder or the person who will receive the payable order.

Agent’s reference (if applicable)

Suite 8123 King Street

CB1 1 AH

Cambridge

R38

SA100 2013 Page TR 6

If you have paid too much taxIf you fill in your bank or building society account details we can make any repayment due straight into your account. This is the safest and quickest method. But, if you do not have a suitable account, put ‘X’ in box 9 and we will send you or your nominee a cheque.

4 Name of bank or building society

5 Name of account holder (or nominee)

6 Branch sort code

— —

7 Account number

8 Building society reference number

9 If you do not have a bank or building society account, or if you want us to send a cheque to you or to your nominee, put ‘X’ in the box

10 If you have entered a nominee’s name in box 5, put ‘X’ in the box

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

12 Nominee’s address

13 and postcode

14 To authorise your nominee to receive any repayment, you must sign in the box. A photocopy of your signature will not do

If you have not paid enough taxUse the payslip at the foot of your next statement (or reminder) from us to pay any tax due.

2 Providing you send us your tax return by 30 December, if you owe tax for 2012–13 and have a PAYE tax code, we will try to collect the tax due (if less than £3,000) through your tax code for 2014–15, unless you put ‘X’ in the box – see the guide

3 If for 2013–14, you are likely to owe tax on the High Income Child Benefit Charge or on income other than employed earnings or pensions, and you do not want us to use your 2013–14 PAYE tax code to collect that tax during the year, put ‘X’ in the box – see the guide

SA100 2013 Page TR 8

20 If this tax return contains provisional or estimated figures, put ‘X’ in the box

21 If you are enclosing separate supplementary pages, put ‘X’ in the box

22 Declaration

I declare that the information I have 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.

Signature

Date DD MM YYYY

23 If you have signed on behalf of someone else, enter the capacity. For example, executor, receiver

24 Enter the name of the person you have signed for

25 If you filled in boxes 23 and 24 enter your name

26 and your address

Signing your form and sending it backPlease fill in this section and sign and date the declaration at box 22.