Tax Summary
6 April 2024 to 5 April 2025
Nicholas and Judith Goodison's Charitable Settlement
6 April 2024 to 5 April 2025
Tax Summary
Table of contents
Consolidated Tax Certificate - Income Consolidated Tax Certificate - Foreign Holdings report - 5 April 2025
Investment manager: Rebecca Fellows Client reference: 6350321 Telephone: 0121 710 3847 Email: rebecca.fellows@quiltercheviot.com Website: quiltercheviot.com Address: 6th Floor, One Centenary Way, Birmingham, B3 3AY
This summary contains the information and entries required to complete a tax return in a format designed to mirror UK selfassessment forms and UK HMRC guidance for individuals as closely as possible. The supporting schedules in each section provide the detailed breakdown and the additional totals required for some trusts. Please note this summary is not designed to meet the reporting requirements for individuals who are tax-resident outside the UK or who are subject to other non-UK reporting regimes. Accordingly, if you are not a UK taxpayer or are resident outside the UK for tax purposes, further information may be required to meet your obligations under the tax rules of the jurisdiction in which you are resident for tax purposes. Quilter Cheviot does not provide tax advice so please refer to your accountant or tax adviser for further guidance.
Amendments to the summary totals will need to be made to include additional income or capital gains from sources other than investments held at Quilter Cheviot – for example, bank/building society interest.
Foreign income below the dividend and/or interest thresholds may be included in the UK section. However, the supplementary Foreign pages of the tax return will need to be completed if these thresholds are breached as a result of additional foreign income from non-Quilter Cheviot sources.
While every effort is made to ensure the information is accurate, Quilter Cheviot does not accept liability for any errors or omissions and the details should be verified by your accountant or tax adviser. If you do not have a tax adviser, you should satisfy yourself that they are accurate.
Quilter Cheviot Limited is registered in England with number 01923571, registered office at Senator House, 85 Queen Victoria Street, London, EC4V 4AB. Quilter Cheviot is a member of the London Stock Exchange and authorised and regulated by the UK Financial Conduct Authority. VAT Registration No: GB 386 1301 59
Page 2 of 11
Tax Return 6 April 2024 to 5 April 2025
Section 1 of 2
Consolidated Tax Certificate
The Consolidated Tax Certificate (CTC) has up to three sections, each followed by schedules confirming the tax already deducted/tax credits. We certify that the dividends or interest payments have been received by us, our nominees or overseas custodians on behalf of the client. Original tax credit certificates can, if required, be forwarded to HMRC. This certificate has been approved by HMRC (reference BV956).
Nicholas and Judith Goodison's Charitable Settlement
6350321
Income
Dividends and interest from UK banks and building societies
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----- Start of picture text -----
1 Taxed UK interest etc 5 Other dividends
£ 0 0 £ 49,206 0 0
2 Untaxed UK interest etc 6 Foreign dividends (up to £500)
£ 21,525 0 0 £ 0 0
3 Untaxed foreign interest (up to £2000) 7 Tax taken off foreign dividends
£ 0 0 £ 0 0
4 Dividends from UK companies
£ 7,251 0 0
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UK pensions, annuities and other state benefits received
This information is not relevant to investments at Quilter Cheviot
Other UK income not included on supplementary pages
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17 Other taxable income 20 Benefit from pre-owned assets
£ 1,577 0 0 £ 0 0
18 Total amount of allowable expenses 21 Description of income in boxes 17 and 20
£ 0 0 Property income dividend
19 Any tax taken off box 17
£ 0 0 0
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Income received from some property funds and REITs will appear in different parts of the CTC depending on the type of payment. This means that the aggregate amount of the payment credited to the account may be sub-divided on the CTC and appear on more than one schedule.
Where income is received from Venture Capital Trusts these items have been listed on a separate schedule in the accompanying pages. The details are included for information only provided you have not exceeded the £200,000 annual investment limit.
Page 3 of 11
Tax return: Page TR 3
CTC supporting schedules Section 1
Tax Return 6 April 2024 to 5 April 2025
6350321
Nicholas and Judith Goodison's Charitable Settlement
Untaxed UK interest etc
Unit trusts
| Date | Nominal | Description | Group | Rate | Untaxed amount (£) |
|---|---|---|---|---|---|
| 28 Jun 24 | 321,000 | Royal London Bond Funds ICVC Royal London Shrt | 1 | 2.592p | 8,320.32 |
| Term Money Mkt Y Dis | |||||
| 31 Dec 24 | 321,000 | Royal London Bond Funds ICVC Royal London Shrt | 1 | 2.537p | 8,143.77 |
| Term Money Mkt Y Dis | |||||
| 31 Dec 24 | 321,000 | Royal London Bond Funds ICVC Royal London Shrt | 1 | 0.3842p | 1,233.28 |
| Term Money Mkt Y Dis | |||||
| 31 Jan 25 | 321,000 | Royal London Bond Funds ICVC Royal London Shrt | 1 | 0.3999p | 1,283.68 |
| Term Money Mkt Y Dis | |||||
| 28 Feb 25 | 321,000 | Royal London Bond Funds ICVC Royal London Shrt | 1 | 0.391p | 1,255.11 |
| Term Money Mkt Y Dis | |||||
| 31 Mar 25 | 321,000 | Royal London Bond Funds ICVC Royal London Shrt | 1 | 0.3451p | 1,107.77 |
| Term Money Mkt Y Dis | |||||
| 21,343.93 |
Cash deposits
| Date Nominal Description Exchange rate |
Sterling equivalent |
|---|---|
| 27 Jun 24 £49.09 Interest on U.K. Pound Sterling Cash Deposits 1 26 Sep 24 £47.41 Interest on U.K. Pound Sterling Cash Deposits 1 20 Dec 24 £41.90 Interest on U.K. Pound Sterling Cash Deposits 1 27 Mar 25 £43.01 Interest on U.K. Pound Sterling Cash Deposits 1 |
49.09 47.41 41.90 43.01 |
| 181.41 | |
| Total | 21,525.34 |
Dividends from UK companies
| Date | Nominal | Description | Rate | Distribution / dividend (£) |
Tax credit (£) |
|---|---|---|---|---|---|
| 11 Apr 24 | 3,200 | GSK Plc ord GBP0.3125 | 16p | 512.00 | 0.00 |
| 11 Jul 24 | 3,200 | GSK Plc ord GBP0.3125 | 15p | 480.00 | 0.00 |
| 10 Oct 24 | 3,200 | GSK Plc ord GBP0.3125 | 15p | 480.00 | 0.00 |
| 9 Jan 25 | 3,200 | GSK Plc ord GBP0.3125 | 15p | 480.00 | 0.00 |
| 8 Jan 25 | 5,156 | Land Securities Group Plc ord GBP0.106666666 | 9.4p | 484.66 | 0.00 |
| 21 May 24 | 150,000 | Lloyds Banking Group ord GBP0.1 | 1.84p | 2,760.00 | 0.00 |
| 10 Sep 24 | 150,000 | Lloyds Banking Group ord GBP0.1 | 1.06p | 1,590.00 | 0.00 |
| 2 Aug 24 | 8,181 | Vodafone Group ord USD0.2095238 | 3.7899p | 310.05 | 0.00 |
| 7 Feb 25 | 8,181 | Vodafone Group ord USD0.2095238 | 1.88606p | 154.30 | 0.00 |
| Totals | 7,251.01 | 0.00 |
Tax return: SA100
Page 4 of 11
CTC supporting schedules Section 1 (continued)
Tax Return 6 April 2024 to 5 April 2025
6350321
Nicholas and Judith Goodison's Charitable Settlement
Other dividends
| Date | Nominal | Description | Group Type | Rate | Distribution / dividend (£) |
Tax credit (£) |
|---|---|---|---|---|---|---|
| 30 Jun 24 | 101,772.192 | Artemis Fund Managers Limited Artemis | 1 Inc | 2.1337p | 2,171.51 | 0.00 |
| Income Fund E Dis | ||||||
| 31 Dec 24 | 101,772.192 | Artemis Fund Managers Limited Artemis | 1 Inc | 2.1127p | 2,150.14 | 0.00 |
| Income Fund E Dis | ||||||
| 31 May 24 | 25,000 | M&G Securities Limited M&G Equities Inv | 1 Inc | 24.5p | 6,125.00 | 0.00 |
| For Charities A GBP Dis | ||||||
| 30 Aug 24 | 25,000 | M&G Securities Limited M&G Equities Inv | 1 Inc | 20.5p | 5,125.00 | 0.00 |
| For Charities A GBP Dis | ||||||
| 13 Dec 24 | 25,000 | M&G Securities Limited M&G Equities Inv | 1 Inc | 31.5p | 7,875.00 | 0.00 |
| For Charities A GBP Dis | ||||||
| 28 Feb 25 | 25,000 | M&G Securities Limited M&G Equities Inv | 1 Inc | 14p | 3,500.00 | 0.00 |
| For Charities A GBP Dis | ||||||
| 31 May 24 | 105,000 | Schroder Unit Trusts Ltd SUTL Cazenove | 1 Inc | 4.8p | 5,040.00 | 0.00 |
| Charity Eqty Value A Dis | ||||||
| 30 Aug 24 | 105,000 | Schroder Unit Trusts Ltd SUTL Cazenove | 1 Inc | 5.3p | 5,565.00 | 0.00 |
| Charity Eqty Value A Dis | ||||||
| 29 Nov 24 | 105,000 | Schroder Unit Trusts Ltd SUTL Cazenove | 1 Inc | 5.75p | 6,037.50 | 0.00 |
| Charity Eqty Value A Dis | ||||||
| 28 Feb 25 | 105,000 | Schroder Unit Trusts Ltd SUTL Cazenove | 1 Inc | 5.35p | 5,617.50 | 0.00 |
| Charity Eqty Value A Dis | ||||||
| Totals | 49,206.65 | 0.00 |
Other taxable income and tax taken off Property income dividends
| Date | Nominal | Description | Rate | Taxable income (£) |
Tax deducted (£) |
Dividend received (£) |
|---|---|---|---|---|---|---|
| 12 Apr 24 | 5,156 | Land Securities Group Plc ord | 9.3p | 479.51 | 0.00 | 479.51 |
| GBP0.106666666 | ||||||
| 26 Jul 24 | 5,156 | Land Securities Group Plc ord | 12.1p | 623.88 | 0.00 | 623.88 |
| GBP0.106666666 | ||||||
| 4 Oct 24 | 5,156 | Land Securities Group Plc ord | 9.2p | 474.35 | 0.00 | 474.35 |
| GBP0.106666666 | ||||||
| Totals | 1,577.74 | 0.00 | 1,577.74 |
Tax return: SA100
Page 5 of 11
Foreign
Section 2 of 2
6 April 2024 to 5 April 2025
Consolidated Tax Certificate
The Consolidated Tax Certificate (CTC) has up to three sections, each followed by schedules confirming the tax already deducted/tax credits. We certify that the dividends or interest payments have been received by us, our nominees or overseas custodians on behalf of the client. Original tax credit certificates can, if required, be forwarded to HMRC. This certificate has been approved by HMRC (reference BV956).
Nicholas and Judith Goodison's Charitable Settlement
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6350321
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Income from overseas sources
| A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
A Country B Amount of Income C Foreign tax D ... UK tax taken off E To ... F Taxable amount |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Interest and other income from overseas savings | ||||||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ £ 3Total of column above 4Total of column above |
||||||||||||||||
| Dividends from foreign companies | ||||||||||||||||
| IRL | £ | 3,948 | £ | £ | £ | 3,948 | ||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ | £ | £ | £ | |||||||||||||
| £ £ 3,948 5Total of column above 6Total of column above |
For individuals, the details above should be declared on the supplementary Foreign pages of the tax return. If the only entries are taxed foreign dividends up to £500 and/or untaxed foreign interest up to £2,000 they can be included on the UK income page. Gains on disposals of certain non-qualifying offshore funds are chargeable to income tax and should be reported on the Foreign pages. However, losses are deemed to be capital losses.
Excess reportable income (ERI) is reflected in this pack as either 'Reported Interest Income' or 'Reported Dividend Income' from offshore funds as appropriate, and represents income collected but not distributed to investors by offshore funds. We have used reasonable endeavours to identify all excess reportable income announcements where an offshore fund is monitored by us, but cannot guarantee inclusion in this report where we do not monitor a particular fund. ERI notional distributions are still subject to income tax when applied to UK taxpayer investors. We will not apply any equalisation treatment to foreign income or excess reportable income distributions. If you require further information on this, you should speak to your tax adviser.
Page 6 of 11
Tax return: Foreign: Pages F2, F3 and F6
CTC supporting schedules Section 2
Foreign 6 April 2024 to 5 April 2025
Nicholas and Judith Goodison's Charitable Settlement 6350321
Dividends from foreign companies
IRL: Ireland
| Date | Nominal Group (UT) Description |
Rate per share Exchange rate Amount before tax (£) Amount received (£) Foreign tax deducted (£) |
|---|---|---|
| 13 Sep 24 8,550 1 KBI Funds ICAV North America Equity A GBP Dis 14 Mar 25 8,550 1 KBI Funds ICAV North America Equity A GBP Dis |
22.378p 1.0000 1,913.32 1,913.32 0.00 23.8p 1.0000 2,034.90 2,034.90 0.00 |
|
| Totals | 3,948.22 0.00 |
Tax return: SA106
Page 7 of 11
Holdings report
6 April 2024 to 5 April 2025
| Nicholas and Judith Goodison's Charitable Settlement | Nicholas and Judith Goodison's Charitable Settlement | Nicholas and Judith Goodison's Charitable Settlement | 6350321 | |
|---|---|---|---|---|
| Positions at 5 April 2024 and 5 April 2025 | ||||
| Description | 5 |
April 2024 Nominal |
5 April Nominal |
2025 Value (£) |
| Artemis Fund Managers Limited Artemis Income Fund E Dis | 101,772.192 | 101,772.192 | 116,855 | |
| GSK Plc ord GBP0.3125 | 3,200 | 3,200 | 45,360 | |
| KBI Funds ICAV North America Equity A GBP Dis | 8,550 | 8,550 | 165,101 | |
| Land Securities Group Plc ord GBP0.106666666 | 5,156 | 5,156 | 27,791 | |
| Lloyds Banking Group ord GBP0.1 | 150,000 | 150,000 | 97,500 | |
| M&G Securities Limited M&G Equities Inv For Charities A GBP Dis | 25,000 | 25,000 | 360,048 | |
| Royal London Bond Funds ICVC Royal London Shrt Term Money | 321,000 | 321,000 | 311,930 | |
| Mkt Y Dis | ||||
| Schroder Unit Trusts Ltd SUTL Cazenove Charity Eqty Value A Dis | 105,000 | 105,000 | 497,070 | |
| Vodafone Group ord USD0.2095238 | 8,181 | 8,181 | 5,463 | |
| Cash: U.K. Pound Sterling | 4,566.08 | 4,296.08 | 4,296 | |
Total |
£1,631,414 |
Page 8 of 11
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