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The IRIS chart is a standard chart; these charts have been discontinued.
Enhancements, including legislative changes are no longer made on these charts.
For more choice, flexibility and updated legislation you are strongly advised to convert to one of the enhanced charts.
The following table shows the default account mapping between accounts in the standard IRIS chart and the boxes on the self assessment tax return. A more detailed list can be printed from Business Tax. Click on the links below to see the default mappings
for the:
Doctors chart
EPST chart
| Box Number for tax year | Description | Account Numbers | |
| 2001 onward | 2000 | ||
| 3.29 | 3.16 | Sales/business income | 2 to 51 |
| 3.46 | 3.33 | Cost of sales | 61 to 103 126 to 135 |
| 3.47 | 3.34 | Construction industry subcontractor costs | None |
| 3.48 | 3.35 | Other direct costs | 104 to 125 |
| 3.50 | 3.37 | Other income/profits | 52 to 60 136 to 157 |
| 3.51 | 3.38 | Employee costs | 160 to 162 Distribution 186 to 188 Administration 243 to 245 Selling Direct wages are included in direct costs |
| 3.52 | 3.39 | Premises costs | 271 to 275 Establishment 277 to 289 |
| 3.53 | 3.40 | Repairs | 201, 276 |
| 3.54 | 3.41 | General administrative expenses | 189 to 191 195 to 196 198 to 200 202 to 209 211 to 214 216 to 219 221 to 234 |
| 3.55 | 3.42 | Motor expenses | 194, 197, 251 |
| 3.56 | 3.43 | Travel and subsistence | 193 |
| 3.57 | 3.44 | Advertising, promotion and entertainment | 192, 246 to 249, 252 to 259 |
| 3.58 | 3.45 | Legal and professional costs | 210, 215, 220 |
| 3.59 | 3.46 | Bad debts | 250 |
| 3.60 | 3.47 | Interest | 290 to 304 |
| 3.61 | 3.48 | Other finance charges | 305 to 314 |
| 3.62 | 3.49 | Depreciation and loss/(profit) on sale | 178 to 185 235 to 242 263 to 270 315 to 334 |
| 3.63 | 3.50 | Other expenses | All other accounts not covered above |
Balance Sheets |
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| 3.99 | 3.93 | Plant, machinery and motor vehicles | 524 to 547 554 to 577 |
| 3.100 | 3.94 | Other fixed assets | 500 to 523 548 to 553 578 to 599 |
| 3.101 | 3.95 | Stock and work in progress | 600 to 609 |
| 3.102 | 3.96 | Debtors/prepayments/other current asset | 610 to 632 654 to 655 0 and 1 - these accounts will appear in box 3.108 if they hold credit balances. |
| 3.103 | 3.97 | Bank/building society balances | 633 to 639 646 to 653 - these accounts will appear in box 3.107 if they hold credit balances |
| 3.104 | 3.98 | Cash in hand | 640 to 645 |
| 3.106 | 3.100 | Trade creditors/accruals | 656 and 671 |
| 3.107 | 3.101 | Loans and overdrawn bank accounts | 675 to 678 686 to 693 983 to 990 See also note re bank accounts for box 3.103. |
| 3.108 | 3.102 | Other liabilities | 657 to 670 672 to 674 679 to 685 694 to 732 891 to 894 911 to 939 940 to 952 |
| 3.111 | 3.105 | Balance at start of period | 759 and 771 |
| 3.112 | 3.106 | Net profit/(loss) | As calculated by Accounts Production |
| 3.113 | 3.107 | Capital introduced | 772 |
| 3.114 | 3.108 | Drawings | 335 to 339 773 to 780 |