Monday, February 20, 2012

Как обменять водительские права европейского союза на права Великобритании

Если вы хотите или должны обменять свои европейские водительские права на водительские права Великобритании то следует сделать следующее:

1. Вы должны заполнить анкету D1. Форму D1 можно заказать в Агентстве лицензирования водителей и транспортных средств (DVLA) или взять в крупном почтовом отделении. Вы также можете заказать форму на сайте.

2. Вам нужно будет приложить оригинальные документы, подтверждающие вашу личность (паспорт или идентификационную карту) и цветную фотографию для документов, а также оригинальные права, выпущенные одной из стран Европейского союза.

3. Приложитvь оплату чеком или почтовым переводом (postal order) в размере 50 фунтов стерлингов.

4. Отправить заполненную заявку и соответствующие документы по адресу: DVLA, Swansea, SA99 1BT.

Для получения самой последней информации о расценках и требованиях к документам переходите на сайт Агентства лицензирования водителей и транспортных средств (DVLA).

Applying for the exchange of your foreign (European) driving licence

If you want or need to change your European driving licence for a GB driving licence:

1. You must complete the application form D1. The D1 form is available from the Driver and Vehicle Licensing Agency (DVLA) form ordering service and Post Office® branches. You can also order form online.

2. You will need to enclose original documentation confirming your identity and a passport style colour photograph.

3. Enclose a fee by cheque or postal order in the amount of £50.

4. Send your completed application and the appropriate fee to DVLA, Swansea, SA99 1BT.

For information on latest fees and information refer to Driver and Vehicle Licencing Agency

Wednesday, February 15, 2012

Grounds of reasonable excuse for HMRC appeals

Examples of what you might agree as grounds of reasonable excuse

The taxpayer did not receive the return

Where you are satisfied that the taxpayer did not receive the return, for example, it is returned undelivered.

The completed return was lost or delayed in the post

The taxpayer is expected to allow sufficient time for the return to reach you. However if the return was posted in good time and an unforeseen event occurred which disrupted the normal post service and led to loss or delay of the return, for example fire or flood at the Post Office where the return was handled or prolonged industrial action by the Post Office, would be considered reasonable excuse.

Loss of tax records

You should normally agree as a reasonable excuse loss of records through fire, flood or theft, although you should be satisfied that the information for completion of the return could not be replaced in time for the taxpayer to complete the return by the due date.

Serious illness

The illness must be so serious that it prevented the taxpayer from controlling his business affairs immediately before the deadline and from that date to the time the completed return is received. Coma, heart attack, stroke or any other serious or life threatening illness constitutes a reasonable excuse.

Where the illness involves a lengthy stay in hospital or convalescence the taxpayer should normally have made arrangements for completing and sending in the tax return on time. There may however be circumstances where this was not possible.

The serious illness of a close relative or domestic partner should only be accepted if the situation took up a great deal of the taxpayer’s time and attention during the period from the filing date to the date the return is received.

Bereavement

The death of a close relative or domestic partner shortly before the filing date should be treated as a reasonable excuse, as long as steps had already been taken to complete the return on time.

An extended period of exceptionally severe weather very close to the filing deadline

For example, this may prevent a taxpayer who has taken appropriate steps to ensure their return is completed and submitted by the deadline, from giving written authority to their agent to finalise and submit the return on their behalf, so the taxpayer no longer has the time, or opportunity, to make an alternative arrangement.

Another example would be where the exceptional conditions prevented an agent’s staff from attending their office to complete and submit the return as authorised by the taxpayer.

You may agree exceptional weather as grounds of reasonable excuse where the circumstances broadly match those described above.

source: SAM10090 - Appeals, postponements and reviews: appeals: grounds of reasonable excuse

http://www.hmrc.gov.uk/manuals/sammanual/sam10090.htm