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How sub accounts are treated in the Accounts for Self Assessment option depends on how they have been used in Accounts Production.
Motor expenses have been posted to different sub accounts of account 251 to provide analysis in the TB of the split between fuel costs (posted to account 251/1) and repairs (posted to account 251/2).
In this case both sub accounts will need to be mapped to the Motor expenses box on the self assessment return. Under this circumstance you do not need the sub accounts entered in the map.
The fact that the main account, 251, is mapped to box 3.55 is enough.
The client has "Travel and entertaining" shown as one item on the trading and profit and loss account and the description on account 193 has been amended to reflect this.
As these items have to be mapped to different boxes travel has been posted to account 193/1 and entertaining to account 193/2.
In this circumstance account 193/1 should be mapped to box 3.56 for the travel expenses and account 193/2 should be mapped to box 3.57 for the entertaining.
You should made sure that:
account 193, the main account, is not included in the mapping at all or the expenses will be double counted on the tax return.
no postings have been posted to account 193 in Accounts Production, all posting should be made to the sub accounts.