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The MED# 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 MED# chart for doctors and the boxes on the self assessment tax return. A more detailed list can be printed from Business Tax.
Box number for tax year | Description | Account numbers | |
2001 onward 2000 | |||
3.29 | 3.16 | Sales/business income | 2 to 141 210 to 224 421 to 430 |
3.46 | 3.33 | Cost of sale | None |
3.47 | 3.34 | Construction industry subcontractor costs | None |
3.48 | 3.35 | other direct costs | None |
3.50 | 3.37 | Other income/profits | 142 to 209 |
3.51 | 3.38 | Employee costs | 226 265 to 284 441 to 442 |
3.52 | 3.39 | Premises costs | 245 to 264 |
3.53 | 3.40 | Repairs | None |
3.54 | 3.41 | General administrative expenses | 285 to 293, 295 298 to 304 432 to 440 443 to 450 |
3.55 | 3.42 | Motor expenses | 431 |
3.56 | 3.43 | Travel and subsistence | 238 |
3.57 | 3.44 | Advertising, promotion and entertainment | None |
3.58 | 3.45 |
Legal and professional costs |
227, 288, 294 |
3.59 | 3.46 | Bad debts | None |
3.60 | 3.47 | Interest | 305 to 307 |
3.61 | 3.48 | Other finance charges | 296, 308 to 314 |
3.62 | 3.49 | Depreciation and loss/(profit) on sale | 315 to 334 |
3.63 | 3.50 | Other expenses | 225, 228 to 237, 239 to 244 |
Balance Sheet |
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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 to 671 |
3.107 | 3.101 | Loans and overdrawn bank accounts |
686 See also note re bank accounts for box 3.103. 675 to 678 686 to 693 |
3.108 | 3.102 | Other liabilities |
657 to 670 672 to 685 687 to 746 |
3.111 | 3.105 | Balance at start of period |
747 to 771 781, 791, 801, 811, 821, 831, 841, 851, 861, 871, 881, 891, 894, 897, 900, 903, 906, 909, 912, 915, 918, 921, 924, 939 to 962 |
3.112 | 3.106 |
Net profit/(loss) |
As calculated by Accounts Production |
3.113 | 3.107 | Capital introduced |
772, 782, 792, 802, 812, 822, 832, 842, 852, 862, 872, 882 |
3.114 | 3.108 | Drawings |
335 to 406 773 to 780 783 to 790 793 to 800 803 to 810 813 to 820 823 to 830 833 to 840 843 to 850 853 to 860 863 to 870 873 to 880 883 to 890 892, 893 895, 896 898, 899 901, 902 904, 905 907, 908 910, 911 913, 914 916, 917 919, 920 922, 923 925, 926 927 to 938 963 to 974 |