Harveyspecter

My wife is a USC and she has to file her annual tax returns by June 5th. The only problem is she has just told me her boss hasn't given her her P60 from April yet and seems very unconcerned with getting it to her. Are we able to fill out the tax return with just info from her bank statements showing the amount she was paid every month? I know the issue with this is that it only shows post tax payment.

We are heading back to to the US on June 14th but as the deadline is the 15th I don't think that will help anyway, as she still doesn't have her P60.

Thanks in advance

quiltman

I believe there is a time limit by which a UK employer has to issue a P60 following the fiscal year end. Both my pension companies have sent the latest P60s here and I got them a couple of weeks ago.
Here you go:
https://www.gov.uk/payroll-annual-re...oyees-p60-form

31st May is the legal deadline so go insist on it or report them to HMRC.

Harveyspecter

Thank you quiltman!

quiltman

you're welcome!

Harveyspecter

The thg is, I will do that. But what happens in the meantime with my wife's tax return in the US? She doesn't want to get into trouble because her boss is incompetent.

cyrian

The annual tax details are on her final payslip for the tax year under cumulative figures.
This is the last payslip prior to April 5th.

Harveyspecter

Thank you, sadly she doesn't get payslips. She works part time and just gets a DD payment into her account on the 7th of each month.

cyrian

That is against the law.
Your OH has a legal right to have written details of her pay and deductions.
As you are heading back to the US, tell her employer that you need the P60 or you will contact HMRC.
I assume that she is being paid a legal wage.
If the DD payment each month is equivalent to her gross salary (hourly rate times hours worked) then tax has not been deducted.
If however, it is a net salary after deductions, then it is likely that her employer is simply pocketing the theoretical deductions and therefore reducing the wage paid.
If she is not receiving monthly payslips then it is unlikely that a P60 would be forthcoming.
I would not hesitate to contact HMRC regarding this employer.

Harveyspecter

Thank you, I will speak with her about it during the week. In the meantime hopefully she gets her P60 and we can do the return.

theOAP

A P60 is worthless for a US 1040 tax return. It is not needed. The US tax year runs from 01 January to 31 December. Your wife must file her gross income (from all sources, including UK interest, etc.) for Jan. to Dec. of 2015.

No documentation of income is required to be included with the US return. If your wife has deductions for a pension she may wish to explore the options of either applying the US/UK treaty or opting out of the treaty.

If your wife is unable to determine the gross income for 2015 by 15 June 2016 she may wish to file for a 4868 extension. This will give her an extra 6 months (from Apr. 15) to send in her return without a late filing penalty, although interest on any tax owed will be computed from 15 April, 2016.

https://www.irs.gov/uac/about-form-4868

You may also find this publication useful:
https://www.irs.gov/uac/about-publication-54

Harveyspecter

Thanks OAP. I'm away that the US and Uk tax years are different, but at present the only record she has of her income is her bank statements and as has been noted above by other responses, we don't know if these are gross or net incomes. If I know that I could work it out on a pro rata basis but we don't even have that.

She worked in a retail position from February to August of last year, we have all her payslips for that job but since starting her current position she hasn't had any. So I still have the dilemma of, apart from her bank statements, not knowing her salary from September to the end of December last yr.

theOAP

If your wife is having UK tax deducted under the UK PAYE scheme, it is likely she will have received an HMRC Notification of tax code(s).

Harveyspecter

Ok thank you, I will ask her tonight.

theOAP

Also make sure any combination of her foreign (UK) bank/building society accounts added to any joint accounts of the same type do not reach an aggregate total of over $10,000. All accounts are calculated at the highest value of the account during the year of 2015, even if the highest balance was for 1 second. If they do, she will have to file an FBAR (FinCEN 114). The date for FBAR is 30 June and there are no extensions.

Harveyspecter

Not to worry, we don't have any joint accounts here so that shouldnt be an issue.