Account 0 is treated as a balance sheet account. Any balance will be included within current assets or liabilities as
appropriate.

0 ** Suspense account **

Original IRIS chart code
0

Self Assessment Mapping
3.102 - Debtor
3.108 - Liability

Sub accounts 1-25 within account 5 can be used if more than 4 sales accounts are required.

Postings to income codes are expected to be made to appropriate enterprises when enterprise accounts are required.
These accounts will be displayed separately on the enterprise accounts under the heading 'Income', using group 1
description.

If non enterprise accounts are produced, postings made to the individual codes will be listed on the main profit and loss
account.

1 Sales
2 Contracts
3 No description
4 No description
5 / 1-25 No description

Original IRIS chart code
2
3
4
5
6,12-16,22-26,42-51

Self Assessment Mapping
3.29 – Sales/business income
3.29 – Sales/business income
3.29 – Sales/business income
3.29 – Sales/business income
3.29 – Sales/business income

Group 947 TRANSFERS OUT: account 6 to 6

Postings to account code 6 are expected to be made to appropriate enterprises when enterprise accounts are required.
The description of account 6 is used in the enterprise accounts and profit and loss account where appropriate

Original IRIS chart code

6 Transfers out

Self Assessment Mapping
3.29-Sales/business income

Group 948 PRODUCE SALES: accounts 7 to 10

Sub accounts 1-50 within account 10 can be used if more than 3 produce sales accounts are required. These sub
accounts will be displayed separately where appropriate. Postings are expected to be made to appropriate enterprises
when enterprise accounts are required.

TFS

Shows a breakdown of the income section between livestock sales (1-6) and produce sales (7-10) for individual
enterprises.

7 Produce sales
8 No description
9 No description

Original IRIS chart code
7
8
9

Self Assessment Mapping
3.29 – Sales/business income
3.29 – Sales/business income
3.29 – Sales/business income

Page 2 of 36

Group 1 INCOME: accounts 1 to 10

10 / 1-50 No description 10-11,17-21,27-41

3.29 – Sales/business income

Group 21 COST OF SALES: accounts 17 to 82

Descriptions

The descriptions of accounts 17 to 82 are used on the main profit and loss account (TPF) or enterprise accounts where
appropriate.

Group 22 Opening stock: accounts 17 to 26

Original IRIS chart code

17 Opening valuation 61-64

18 Opening stock
19 Opening raw materials
20 No description
21 No description 65

22 No description
23 Opening work in progress
24 No description
25 Opening finished goods 69

Self Assessment Mapping
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Group 950 Opening stock- variable costs- account 26 to 26

Postings to account 26 will appear under the heading 'variable costs'

Original IRIS chart code

26 No description 66-68,70

Self Assessment Mapping
3.46-Cost of sales

Group 23 Purchases: accounts 27 to 36

Sub account 1-50 within account 36 can be used if more than 8 purchase accounts are required.

27 Purchases
28 No description
29 No description
30 No description
31 No description
32 No description
33 No description
34 No description

Original IRIS chart code
71
72
73
80
81
82
89
90

Self Assessment Mapping
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Group 949 Transfers in: accounts 35

Postings to account code 35 are expected to be made to appropriate enterprises when enterprise accounts are required.

35 Transfers In

Original IRIS chart code

Self Assessment Mapping
3.46-Cost of sales

Group 23 Purchases: accounts 36 to 36

Sub accounts on 36 can be used if more than 8 purchase accounts are required. These sub accounts will be displayed
separately on the main profit and loss accounts or enterprise accounts where appropriate.

Descriptions
Descriptions are taken from the individual sub accounts on 36

Original IRIS chart code

36 / 1-50 No description 91

Self Assessment Mapping
3.46 – Cost of sales

Group 25 Variable costs: accounts 44 to 71

Balances on accounts within group 25 are shown under the heading 'variable costs' on the main profit and loss account
(TPF) and enterprise accounts where appropriate. Postings made to sub accounts on 44 are listed separately.

Group 26 Staff costs: accounts 44 to 46

 44 Wages
 44 / 1 Wages
 44 / 2 Wife's wages

Original IRIS chart code

Self Assessment Mapping

104

3.48 – Other direct costs
3.48 – Other direct costs

Page 3 of 36

Group 21 COST OF SALES: accounts 17 to 82

44 / 3 No description
 44 / 4 No description
 44 / 5 No description
 45 Social security
 46 Pensions

105
106

3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs

Group 29 Other variable costs: accounts 50 to 64

Postings to account codes within group 29 are expected to be made to appropriate enterprises when enterprise
accounts are required.

Description

The descriptions are taken from individual account codes and are shown under the heading 'variable costs'

50 Hire of plant and machinery
51 Other operating leases
52 Other direct costs
53 Sub contractors
54 No description
55 No description
56 No description
57 No description
58 No description
59 No description
60 No description
61 No description
62 No description
63 No description
64 / 1-25 No description

Original IRIS chart code
107

74
75
76
77
78
79
83
84
85
86
87
88
92-97,98-103,108-117

Self Assessment Mapping
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.47 – Construction Ind.
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs

Group 30 Depreciation: accounts 65 to 66

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

65 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.

65/1 Goodwill

65/2 Patents and licences

65/3 Development costs

66 Depreciation of tangible fixed assets

 66 / 1 Freehold property

118

 66 / 2 Short leasehold

119

 66 / 3 Long leasehold

120

 66 / 11 Improvements to property

121

 66 / 12 Plant and machinery

122

Page 4 of 36

Group 21 COST OF SALES: accounts 17 to 82

 66 / 13 Fixtures and fittings

123

disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs

 66 / 14 Motor vehicles

124

 66 / 15 Computer equipment

125

Group 31 Profit/loss on sale of assets: accounts 67 to 69

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

67 Profit/loss on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

68 Profit/loss on sale of tangible fixed assets

69 Profit/loss on sale of fixed asset investments

Group 32 Impairment losses: accounts 70 to 71

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

70 Impairment losses for intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.32-Other direct costs.
disallowed
3.48-Other direct costs
3.32-Other direct costs.
disallowed
3.48-Other direct costs

71 Impairment losses for tangible fixed assets

Group 34 Closing stock: accounts 73 to 82

Original IRIS chart code

73 Closing valuation 126,127,128,129

74 Closing stock
75 Closing raw materials
76 No description
77 No description 130

78 No description
79 Closing work in progress
80 No description
81 Closing finished goods 134

Self Assessment Mapping
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Group 951 Closing stock- variable costs- account 82 to 82

Postings made to account 82 are shown under the heading 'variable costs'

Original IRIS chart code

82 No description 131-133

Self Assessment Mapping
3.46 - Cost of sales

Group 952 SCHEME INCOME – accounts 85 to 86

Postings made to account 85 and sub accounts on 86 are shown on the main profit and loss account (TPF).
The balances on these accounts are deducted from the total enterprise gross margin to arrive at the total gross margin.

Note

Postings are not expected to be made to specific enterprise IDs.

85 Single Payment

Original IRIS chart code

Self Assessment Mapping
3.29-Sales/business income

Page 5 of 36

Group 952 SCHEME INCOME – accounts 85 to 86

86 ERDP schemes
86 / 1-25 No description

3.29-Sales/business income

Group 41 OTHER INCOME: accounts 88 to 102

Descriptions

The descriptions of accounts 88 to 102 are used in the Trading profit and loss account under the heading “Other
Income”.

88 Discounts received
89 Rents received

Original IRIS chart code
52
53

Self Assessment Mapping
3.50 – Other income/profits
3.50 – Other income/profits

3.71 – Deduct from net pro.
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits

90 Sundry receipts
91 No description
92 No description
93 No description
94 No description
95 No description

54
55
56
57
58
59

Group 42 Government grants: accounts 96 to 96

Postings made to account code 96 are shown under the heading 'other income' on the main profit and loss account
(TPF).

Original IRIS chart code

96 Government grants

Self Assessment Mapping
3.50 – Other income/profits

Group 43 Exchange gains: accounts 97 to 97

Postings made to account code 97are shown under the heading 'other income' on the main profit and loss account
(TPF)

Original IRIS chart code

97 Exchange gains

Self Assessment Mapping
3.50 – Other income/profits

Group 44 Profit on sale of fixed assets: accounts 98 to 100

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

 98 Profit on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

 99 Profit on sale of tangible fixed assets

 100 Profit on sale of fixed asset investment

Group 45 Reversal of impairment losses: accounts 101 to 102

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

101 Reversal of impairment losses for intangible fixed
assets
102 Reversal of impairment losses for tangible fixed
assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

Group 61 INCOME FROM INVESTMENTS: accounts 114 to 123

Description

The descriptions of accounts 114 to 123 are used on the main profit and loss account under the heading “Other Income”.

Business Tax

Accounts 114 to 123 will be deducted from the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

Self Assessment Mapping

114 No description

136

3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.

115 No description

137

116 No description

138

117 No description

139

118 No description

140

119 No description

141

120 No description

142

121 No description

143

122 No description

144

123 No description

145-148

Group 81 INTEREST RECEIVABLE: accounts 130 to 144

Descriptions

The descriptions of accounts 130 to 145 are used on the Trading profit and loss account under the heading “Other
income”.

Business Tax

Accounts 130 to 134 will be deducted from the operating profit/loss to arrive at the taxable trade profit/loss.

130 Deposit account interest

Original IRIS chart code
149

Self Assessment Mapping
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit

3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.

3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.

131 No description

150

132 No description

133 No description

134 No description

151

135 No description

152,154

136 No description

153,155

137 No description

156

138 No description

139 No description

140 No description

141 No description

142 No description

143 No description

144 No description

157

Descriptions

The descriptions of accounts 152 to 178 are used in the Trading profit and loss account (TPG) under the heading
“Distribution costs”, which uses the description from group 111.

Group 112 Staff costs: accounts 152 to 154

Original IRIS chart code

152 Wages
152/1 Wages 160

152/2 Wife's wages
152/3 No description
152/4 No description
152/5 No description
 153 Social security 161

 154 Pensions 162

Self Assessment Mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Group 114 Other distribution costs: accounts 157 to 171

Sub account 1-10 within account 171 can be used if more than 12 Other distribution cost accounts are required. These
sub accounts will be displayed separately where appropriate on the profit and loss accounts.

157 Hire of plant and machinery
158 Other operating leases
159 Haulage
160 Packaging
161 Carriage
162 Storage
163 No description
164 No description
165 No description
166 No description
167 No description
168 No description
169 No description
170 No description
171 / 1- 10 No description

Original IRIS chart code

163
164
165
166
167
168
169
170
171
172
173
174
175-177

Self Assessment Mapping
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses

Group 115 Depreciation: accounts 172 to 173

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

172 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

172/1 Goodwill

172/2 Patents and licences

Page 8 of 36

Group 91 EXPENDITURE: accounts 152 to 395

172/3 Development costs

173 Depreciation of tangible fixed assets

3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

 173 / 1 Freehold property

178

 173 / 2 Short leasehold

179

 173 / 3 Long leasehold

180

 173 / 11 Improvements to property

181

 173 / 12 Plant and machinery

182

 173 / 13 Fixtures and fittings

183

 173 / 14 Motor vehicles

184

 173 / 15 Computer equipment

185

Group 116 Profit/loss on sale of assets: accounts 174 to 176

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

174 Profit/loss on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

175 Profit/loss on sale of tangible fixed assets

176 Profit/loss on sale of fixed asset investments

Group 117 Impairment losses: accounts 177 to 178

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

177 Impairment losses for intangible fixed assets

Original IRIS chart code
 

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

178 Impairment losses for tangible fixed assets

Group 131 Distribution extra 1: accounts 186 to 213

Descriptions

The descriptions of accounts 186 to 206 are used in the main profit and loss account (TPG) under the heading
“Distribution extra 1”, which uses the description from group 131.

Group 132 Staff costs: accounts 185 to 188

186 Wages
186/1 Wages
186/2 Wife's wages
186/3 No description
186/4 No description
186/5 No description
 187 Social security
 188 Pensions

Original IRIS chart code

Self Assessment Mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Group 134 Other costs: accounts 191 to 206

191 Hire of plant and machinery
192 Other operating leases

Original IRIS chart code

Self Assessment Mapping
3.63 – Other expenses
3.63 – Other expenses

193 No description
194 No description
195 No description
196 No description
197 No description
198 No description
199 No description
200 No description
201 No description
202 No description
203 No description
204 No description
205 No description
206 Donations

3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses

Group 136 Depreciation: accounts 207 to 208

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

207 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

207/1 Goodwill

207/2 Patents and licences

207/3 Development costs

208 Depreciation of tangible fixed assets

 208 / 1 Freehold property

 208 / 2 Short leasehold

 208 / 3 Long leasehold

 208 / 11 Improvements to property

 208 / 12 Plant and machinery

 208 / 13 Fixtures and fittings

 208 / 14 Motor vehicles

 208 / 15 Computer equipment

Group 137 Profit/loss on sale of assets: accounts 209 to 211

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

209 Profit/loss on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

210 Profit/loss on sale of tangible fixed assets

211 Profit/loss on sale of fixed asset investments

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

212 Impairment losses for intangible fixed assets

Original IRIS chart code
 

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

213 Impairment losses for tangible fixed assets

Group 161 Establishment costs: accounts 221 to 247

Descriptions

The descriptions of accounts 221 to 223 are used in the Trading profit and loss account (TPG) under the heading
“Establishment costs”, which uses the description from group 161.

Group 162 Staff costs: accounts 221 to 223

221 Wages
221/1 Wages
221/2 Wife's wages
221/3 No description
221/4 No description
221/5 No description
222 Social security
223 Pensions

Original IRIS chart code

Self Assessment Mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Group 164 Other establishment costs: accounts 226 to 240

Sub account 1-10 within account 240 can be used if more than 12 other establishment cost accounts are required.
These sub accounts will be displayed separately where appropriate on the profit and loss accounts.

226 Hire of plant and machinery
227 Rent
228 Other establishment costs
229 No description
230 Rates and water
231 Use of residence as office
232 Insurance
233 Light and heat
234 Repairs to property
235 No description
236 No description
237 No description
238 No description
239 No description
240 / 1 – 10 No description

Original IRIS chart code

271

272
273
274
275
276
277
278
279
280
281
282-289

Self Assessment Mapping
3.63 – Other expenses
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.53 - Repairs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs

Group 165 Depreciation: accounts 241 to 242

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

241 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc

241/1 Goodwill

241/2 Patents and licences

241/3 Development costs

Page 11 of 36

Group 91 EXPENDITURE: accounts 152 to 395

242 Depreciation of tangible fixed assets

242 / 1 Freehold property

242 / 2 Short leasehold

242 / 3 Long leasehold

 242 / 11 Improvements to property

 242 / 12 Plant and machinery

 242 / 13 Fixtures and fittings

 242 / 14 Motor vehicles

 242 / 15 Computer equipment

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 166 Profit/loss on sale of assets: accounts 243 to 245

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

 243 Profit/loss on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

244 Profit/loss on sale of tangible fixed assets

245 Profit/loss on sale of fixed asset investments

Group 167 Impairment losses: accounts 246 to 247

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

246 Impairment losses for intangible fixed assets

Original IRIS chart code
 

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

247 Impairment losses for tangible fixed assets

Group 181 Administrative expenses: accounts 255 to 304

Descriptions

The descriptions of accounts 255 to 303 are used in the main profit and loss account (TPG) under the heading
“Administrative expenses” the description from group 181

Group 182 Staff costs: accounts 255 to 257

 255 Wages
 255/1 Wages
 255/2 Wife's wages
 255/3 No description
 255/4 No description
 255/5 No description
 256 Social security
 257 Pensions

Original IRIS chart code

186

187
188

Self Assessment Mapping
3.51- Employee costs
3.51- Employee costs
3.51- Employee costs
3.51- Employee costs
3.51- Employee costs
3.51- Employee costs
3.51- Employee costs
3.51- Employee costs

Group 184 Other administrative expenses: accounts 260 to 291

Sub account 1-10 within account 291 can be used if more than 28 Other administrative expense accounts are required.
These sub accounts will be displayed separately where appropriate on the trading and profit and loss accounts.

260 Hire of plant and machinery

Original IRIS chart code Self Assessment Mapping

200 3.54 – General admin.

Page 12 of 36

Group 91 EXPENDITURE: accounts 152 to 395

261 Other operating leases
262 No description
263 Telephone
264 Post and stationery
265 Advertising
266 Travelling
267 Motor expenses
268 Implement repairs
269 No description
270 Licences and insurance
271 No description
272 Repairs and renewals
273 No description
274 Household and cleaning
275 No description
276 No description
277 No description
278 No description
279 Computer costs
280 Sundry expenses
281 No description
282 No description
283 No description
284 No description
285 Accountancy
286 No description
287 Subscriptions
288 No description
289 No description
290 Legal fees
291/1-10 No description

199
189
190
191
192
193
194
195
196
197
198
201
202
203
204
205
206
207
208
209
211
212
213
214
215
216
217
218
219, 231-234
220
221-230

3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.57 – Advertising
3.56 – Travel
3.55 – Motor expenses
3.53 – Repairs
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.53 – Repairs
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.58 – Legal and profess
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.54 – General admin.
3.58 – Legal and profess
3.54 – General admin.

Group 186 Donations: accounts 294 to 294

Balances on Donations are shown under the heading 'Expenditure' on the main profit and loss account (TPF).

Original IRIS chart code

294 Donations

Self Assessment Mapping

3.63 other expenses

Balances on Foreign exchange losses are shown under the heading 'Expenditure' on the main profit and loss account
(TPF).

296 Foreign exchange losses

Original IRIS chart code

Self Assessment Mapping
3.63 other expenses

Group 189 Depreciation: accounts 297 to 298

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

297 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc

297/1 Goodwill

297/2 Patents and licences

297/3 Development costs

298 Depreciation of tangible fixed assets

Page 13 of 36

Group 91 EXPENDITURE: accounts 152 to 395

 298 / 1 Freehold property

235

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

 298 / 2 Short leasehold

236

 298 / 3 Long leasehold

237

 298 / 11 Improvements to property

238

 298 / 12 Plant and machinery

239

 298 / 13 Fixtures and fittings

240

 298 / 14 Motor vehicles

241

 298 / 15 Computer equipment

242

Group 190 Profit/loss on sale of assets: accounts 299 to 301

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

299 Profit/loss on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. disallowed

300 Profit/loss on sale of tangible fixed assets

301 Profit/loss on sale of fixed asset investments

Group 191 Impairment losses: accounts 302 to 303

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

302 Impairment losses for intangible fixed assets

Original IRIS chart code
 

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

303 Impairment losses for tangible fixed assets

Group 201 Admin extra 1: accounts 311 to 337

Descriptions

The descriptions of accounts 311 to 337 are used in the main profit and loss account (TPG) under the heading “Admin
extra 1” which uses the description from group 201

Group 202 Staff costs: accounts 311 to 313

 311 Wages
 311/1 Wages
 311/2 Wife's wages
 311/3 No description
 311/4 No description
 311/5 No description
 312 Social security
 313 Pensions

Original IRIS chart code

243

244
245

Self Assessment Mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Group 204 Other costs: accounts 316 to 329

Sub account 1-10 within account 329 can be used if more than 12 Other cost accounts are required. These sub
accounts will be displayed separately where appropriate on the profit and loss accounts.

Business Tax

Account 321 will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

316 Hire of plant and machinery
317 Other operating leases
318 Commission paid
319 Advertising
320 Public relations
321 Entertainment
322 Bad debts
323 Motor expenses
324 Promotions and exhibitions
325 No description
326 No description
327 No description
328 No description
329/1-10 No description

246
247
248
249
250
251
252
253
254
255
256
257-262

3.63 – Other expenses
3.63 – Other expenses
3.57 - Advertising
3.57 - Advertising
3.57 - Advertising
3.57 - Advertising
3.59 – Bad debts
3.55 – Motor expenses
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising

Group 205 Donations: accounts 330 to 330

Balances on Donations are shown under the heading 'Expenditure' on the main profit and loss account (TPF).

330 Donations

Original IRIS chart code

Self Assessment Mapping
3.63 other expenses

Group 206 Depreciation: accounts 331 to 332

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

331 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

331/1 Goodwill

331/2 Patents and licences

331/3 Development costs

332 Depreciation of tangible fixed assets

 332 / 1 Freehold property

263

 332 / 2 Short leasehold

264

 332 / 3 Long leasehold

265

 332 / 11 Improvements to property

266

 332 / 12 Plant and machinery

267

 332 / 13 Fixtures and fittings

268

 332 / 14 Motor vehicles

269

 332 / 15 Computer equipment

270

Group 207 Profit/loss on sale of assets: accounts 333 to 335

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

333 Profit/loss on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

334 Profit/loss on sale of tangible fixed assets

335 Profit/loss on sale of fixed asset investments

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 208 Impairment losses: accounts 336 to 337

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

336 Impairment losses for intangible fixed assets

Original IRIS chart code
 

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

337 Impairment losses for tangible fixed assets

Group 221 Admin extra 2: accounts 345 to 371

Descriptions

The descriptions of accounts 345 to 371 are used in the main profit and loss account (TPG) under the heading “Admin
extra 2” which uses the description from group 221

Group 222 Staff costs: accounts 345 to 347

 345 Wages
  345/1 Wages
  345/2 Wife's wages
  345/3 No description
  345/4 No description
  345/5 No description
 346 Social security
 347 Pensions

Original IRIS chart code

Self Assessment Mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Group 224 Other costs: accounts 350 to 364

350 Hire of plant and machinery
351 Other operating leases
352 No description
353 No description
354 No description
355 No description
356 No description
357 No description
358 No description
359 No description
360 No description
361 No description
362 No description
363 No description
364 No description

Original IRIS chart code

418
419
420
421
422

Self Assessment Mapping
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

365 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

365/1 Goodwill

365/2 Patents and licences

365/3 Development costs

366 Depreciation of tangible fixed assets

 366 / 1 Freehold property

 366 / 2 Short leasehold

 366 / 3 Long leasehold

 366 / 11 Improvements to property

 366 / 12 Plant and machinery

 366 / 13 Fixtures and fittings

 366 / 14 Motor vehicles

 366 / 15 Computer equipment

Group 226 Profit/loss on sale of assets: accounts 367 to 369

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

367 Profit/loss on sale of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

368 Profit/loss on sale of tangible fixed assets

369 Profit/loss on sale of fixed asset investments

Group 227 Impairment losses: accounts 370 to 371

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

370 Impairment losses for intangible fixed assets

Original IRIS chart code
 

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

371 Impairment losses for tangible fixed assets

Descriptions

The descriptions of accounts 378 to 435 are used in the main profit and loss account (TPF) under the heading “Finance
costs”, which uses the description from group 907.

378 Bank charges
379 Credit Card
380 Discounts
381 No description
382 No description
383 No description
384 No description
385 No description
386 No description
387 No description

Original IRIS chart code
310
311
312
313
314

Self Assessment Mapping
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges
3.61 – Finance charges

Depreciation for each asset should be posted to the relevant sub accounts within this group and NOT the main account.

Description

The descriptions of sub accounts on 389 to 390 are used on the Trading profit and loss account (TPF) under the
heading “Depreciation” which uses group 263 description

If you change a description within this group then the corresponding descriptions of assets in the tangible fixed assets
group will need to be changed as well.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

 389 Amortisation of intangible fixed assets

Original IRIS chart code

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

 389 / 1 Goodwill

323

 389 / 2 Patents and licences

 389 / 3 Development costs

 390 Depreciation of tangible fixed assets

324

 390 / 1 Freehold property

315

 390 / 2 Short leasehold

316

 390 / 3 Long leasehold

317

 390 / 11 Improvements to property

318

 390 / 12 Plant and machinery

319

 390 / 13 Fixtures and fittings

320

 390 / 14 Motor vehicles

321

 390 / 15 Computer equipment

 390 / 35 Investment property

 390 / 37 Dairy herd Basis

 390 / 38 Herd basis

322

Page 18 of 36

Group 91 EXPENDITURE: accounts 152 to 395

Profit/loss on sale of each asset should be posted to the relevant sub accounts within this group and NOT the main
account.

Description

The extended descriptions of accounts in this group are used on the main profit and loss account, under the heading of
“profit/ (loss) on disposal of fixed assets”

If you change a description within this group then the corresponding descriptions of assets in other groups will need to
be changed as well.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

 391 Profit/loss on sale of intangible fixed assets

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

 391 / 1 Goodwill

333

 391 / 2 Patents and licences

334

 391 / 3 Development costs

 391 / 4 Milk quota

 392 Profit/loss on sale of tangible fixed assets

 392 / 1 Freehold property

325

 392 / 2 Short leasehold

326

 392 / 3 Long leasehold

327

 392 / 11 Improvements to property

328

 392 / 12 Plant and machinery

329

 392 / 13 Fixtures and fittings

330

 392 / 14 Motor vehicles

331

 392 / 15 Computer equipment

332

 392 / 35 Investment property

 393 Profit/loss on sale of fixed asset investments

 393 / 1 – 5 No description

Group 265 Impairment losses: accounts 394 to 395

Impairment losses for each asset should be posted to the relevant sub accounts within this group and NOT the main
account.

Description

Group 265 description is used as the heading and the extended description of accounts in this group are used on the
trading profit and loss account.

If you change a description within this group then the corresponding descriptions of assets in other groups will need to
be changed as well.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

 394 / 1 Goodwill

 394 / 2 Patents and licences

 394 / 3 Development costs

 394 / 4 Milk quota

 395 Impairment losses for tangible fixed assets

 395 / 1 Freehold property

 395 / 2 Short leasehold

 395 / 3 Long leasehold

 395 / 11 Improvements to property

 395 / 12 Plant and machinery

 395 / 13 Fixtures and fittings

 395 / 14 Motor vehicles

 395 / 15 Computer equipment

 395 / 35 Investment property

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 281 AMOUNTS WRITTEN OFF INVESTMENTS: accounts 406 to 407

Descriptions

The descriptions of accounts 406 and 407 are used notes to the financial statements and the Trading profit and loss
account (TPF) under the heading “Amounts written off investments”

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

406 Amounts written off investments

Original IRIS chart code
413

Self Assessment Mapping
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

407 No description

414-417

Descriptions

The descriptions of accounts 413 to 436 are used in the Trading profit and loss account (TPF) under the heading
“Finance costs”, the description from group 907

413 Bank interest
414 Bank loan interest
415 No description
416 No description
417 No description
418 Mortgage
419 Loan
420 No description
421 No description
422 No description
423 No description
424 No description
425 No description

Original IRIS chart code
290
291
292
293
294
295
296
297
298
299
300
301
302 - 304

Self Assessment Mapping
3.60 - Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 - Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 - Interest

Group 281 AMOUNTS WRITTEN OFF INVESTMENTS: accounts 406 to 407

Page 20 of 36

Group 295 Other finance costs: accounts 431 to 435

Original IRIS chart code

431 No description
432 No description
433 No description
434 No description
435 No description

Self Assessment Mapping
3.61 – Other finance charg.
3.61 – Other finance charg.
3.61 – Other finance charg.
3.61 – Other finance charg.
3.61 – Other finance charg.

Group 399 PARTNERS' APPROPRIATIONS: accounts 470 to 479

The accounts in this group should be used when a first share of profit is required such as a partnership salary or interest
on capital.

A debit would be posted to an account within this group, the credit should be posted to the fixed share of profit code 998,
this will then be added to the fixed share of profit shown in the 'current account schedule'.

Post to the relevant account and then either select the partner the posting relates to when asked or type * then the
partners order number e.g. 470*1 for partner number 1.

The trading profit and loss accounts show amounts in this group after the net profit has been struck as follows:

If only one type of prior share is used

NET PROFIT/(LOSS)

xxxxx

Salaries:
A Smith
B Smith

                            xxxxx
                            xxxxx

                                                         --------

xxxxx

--------
xxxxx
=====

If several types of prior share are used the layout will be different and the description on each account will be used.

NET PROFIT/(LOSS)

xxxxx

A Smith:
Salaries
Interest on capital

              (account 470 description) xxxxx
              (account 471 description) xxxxx

               --------

xxxxx

B Smith:

Salaries
Interest on capital

(account 470 description) xxxxx
               (account 471 description) xxxxx

               --------

xxxxx

--------

xxxxx
=====

A similar layout is used for the income and expenditure accounts.

470 Salaries

471 Interest on capital

472 No description

473 No description

474 No description

475 No description
476 No description
477 No description
478 No description
479 No description

Original IRIS chart code
335,341,347,353,359,365,3
71,377,383,389,395,401
336,342,348,354,360,366,3
72,378,384,390,396,402
337,343,349,355,361,367,3
73,379,385,391,397,403
338,344,350,356,362,368,3
74,380,386,392,398,404
339,345,351,357,363,369,3
75,381,387,393,399,405

Self Assessment Mapping
3.114 - Drawings

3.114 – Drawings

3.114 – Drawings

3.114 – Drawings

3.114 – Drawings

3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 - Drawings

For each account within intangible assets the following sub accounts should be used. Do not post to the main account
only as this will not be picked up on the fixed asset table.

  / 1 Cost/valuation brought forward
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 10 Reclassification/transfer

  / 21 Amortisation brought forward
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 30 Reclassification/transfer

Intangible fixed asset note

A table will be produced with a column for each intangible asset. Postings made to each sub account will generate a
line within each column with totals for 'Cost' and 'Amortisation' giving 'Net Book Value'.

Descriptions

Group 421 description is used within the Notes to the financial statements.

Intangible fixed asset table

The extended account descriptions within group 421 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to the
first intangible fixed asset. I.e. Account 502 - Goodwill.

Please note

The brought forward and charge for the year descriptions cannot be changed.

502 Goodwill
503 Patents and licences
504 Development costs

Original IRIS chart code
578-583
584-589

Self Assessment Mapping
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset

For account 505 within intangible assets the following sub accounts should be used. Do not post to the main account
only as this will not be picked up on the fixed asset table.

  / 1 Cost/valuation brought forward
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 10 Reclassification/transfer

505 Milk quota

Original IRIS chart code

Self Assessment Mapping
3.100 – Other Fixed Asset

For each account within tangible assets the following sub accounts should be used. Do not post to the main account
only as this will not be picked up on the fixed asset table.

Owned Assets

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 9 Transfer to ownership
  / 10 Reclassification/transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 29 Transfer to ownership
  / 30 Reclassification/transfer

Assets held under Hire purchase contracts or Finance leases

  / 51 HP/FL cost/valuation b/f
  / 52 HP/FL additions
  / 53 HP/FL disposals
  / 54 HP/FL grants
  / 55 HP/FL revaluations
  / 56 HP/FL impairments
  / 57 HP/FL reversal of impairments
  / 58 HP/FL exchange differences
  / 59 HP/FL transfer to ownership
  / 60 HP/FL reclassification/transfer

  / 71 HP/FL depreciation b/f
  / 72 HP/FL charge for year
  / 73 HP/FL eliminated on disposal
  / 74 HP/FL charge written back
  / 75 HP/FL revaluation adjustments
  / 76 HP/FL impairments
  / 77 HP/FL reversal of impairments
  / 78 HP/FL exchange differences
  / 79 HP/FL transfer to ownership
  / 80 HP/FL reclassification/transfer

Page 24 of 36

Group 411 FIXED ASSETS: accounts 502 to 563

Accounting Policies

A Tangible asset accounting policy can be generated within the report PSN, if postings have been made to any sub
account within accounts 512 to 526 plus there must be a tick in the client data screen Standard Accounting Policies -
Selection.

Tangible fixed asset note

A table will be produced with a column for each tangible asset. Postings made to each sub account will generate a line
within each column with totals for 'Cost' and 'Depreciation' giving 'Net Book Value'.

Descriptions

Group 430 description is used as the Tangible fixed asset note heading within the Notes to the financial statements.

Tangible fixed asset table

The extended account descriptions within group 430 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the owned sub account attached
to the first tangible fixed asset. I.e. Account 512 – Freehold property.

Please note

The brought forward and charge for the year descriptions cannot be changed.

512 Freehold property
513 Short leasehold
514 Long leasehold
522 Improvements to property
523 Plant and machinery
524 Fixtures and fittings
525 Motor vehicles
526 Computer equipment

Original IRIS chart code
500-505
506-511
512-517
518-523, 548-553
524-529, 554-559
530-535, 560-565
536-541, 566-571
542-547, 572-577

Self Assessment Mapping
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.99 – Plant / Mach / Cars
3.99 – Plant / Mach / Cars
3.99 – Plant / Mach / Cars
3.99 – Plant / Mach / Cars

For each account shown within fixed asset investments the following sub accounts should be used. Do NOT post to the
main account only as this will not be picked up on the fixed asset investment table.
The exception to this is accounts 558 – see later notes.

Investments

(accounts 556, 557)

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals

  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 10 Reclassification/transfer

  / 21 Provision b/f
  / 22 Provision during year
  / 23 Eliminated on disposal
  / 24 Provision written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 30 Reclassification/transfer

Descriptions

Group 460 description is used as the note heading.

Fixed asset investment table

The extended account descriptions within group 460 are used as the columns headings.

556 Listed investments
557 Unlisted investments

Original IRIS chart code
590-595

Self Assessment Mapping
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset

Fixed asset investment note

Sub accounts within account 558 will be listed individually under the wording 'Investments (neither listed nor unlisted)
were as follows'. This is expected to cover items such as paintings held as investments.

 558 Other

Original IRIS chart code Self Assessment Mapping

3.100 – Other Fixed Asset

Page 25 of 36

Group 411 FIXED ASSETS: accounts 502 to 563

558 / 1 No description
 558 / 2 No description
 558 / 3 No description
 558 / 4 No description
 558 / 5 No description
 558 / 6 No description
 558 / 7 No description
 558 / 8 No description
 558 / 9 No description
 558 / 10 No description

596
597
598
599

3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset

For each account within tangible assets the following sub accounts should be used. Do not post to the main account
only as this will not be picked up on the fixed asset table.

Owned Assets

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 9 Transfer to ownership
  / 10 Reclassification/transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 29 Transfer to ownership
  / 30 Reclassification/transfer

Assets held under Finance leases

  / 51 HP/FL cost/valuation b/f
  / 52 HP/FL additions
  / 53 HP/FL disposals
  / 54 HP/FL grants
  / 55 HP/FL revaluations
  / 56 HP/FL impairments
  / 57 HP/FL reversal of impairments
  / 58 HP/FL exchange differences
  / 59 HP/FL transfer to ownership
  / 60 HP/FL reclassification/transfer

  / 71 HP/FL depreciation b/f
  / 72 HP/FL charge for year
  / 73 HP/FL eliminated on disposal
  / 74 HP/FL charge written back
  / 75 HP/FL revaluation adjustments
  / 76 HP/FL impairments
  / 77 HP/FL reversal of impairments
  / 78 HP/FL exchange differences
  / 79 HP/FL transfer to ownership
  / 80 HP/FL reclassification/transfer

All accounts within group 475 will be added together and disclosed as 'Investment property' on the statutory balance
sheet (BL2).

Accounting Policies

An investment property accounting policy will be generated if postings have been made to any sub account within
accounts 563.

Descriptions

Group 475 description is used as the Investment property note heading within the Notes to the financial statements and
on the statutory balance sheet (BL2).

The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to 563.

Please note

The brought forward and charge for the year descriptions cannot be changed.

563 Investment property

Original IRIS chart code

Self Assessment Mapping

Group 954 Herd basis: accounts 565 to 566

For each account within Herd basis the following sub accounts should be used. Postings should NOT be made to the
main account code.

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 Transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 No description
  / 26 No description
  / 27 No description
  / 28 No description
  / 29 No description
  / 30 Transfer

All postings made to group 954 are added together and shown as herd basis on the balance sheet. Break down of the
movements is shown in the notes to financial statements.

Please note

The brought forward and charge for the year descriptions cannot be changed.

Original IRIS chart code

565 Dairy herd basis
566 Herd basis

Self Assessment Mapping
3.100 – Other Fixed Asset
3.100 – Other Fixed Asset

Group 481 CURRENT ASSETS: accounts 568 to 691

The balance sheet will list all these balances individually within a heading of Current assets unless stated otherwise
below

Group 491 Stocks: accounts 568 to 577

568 Valuation
569 Stocks
570 Raw materials
571 No description
572 Work in progress
573 No description
574 Finished goods
575 No description
576 Payments on account
577 No description

Original IRIS chat code
600
601
602
603-605
606
607
608
609

Self Assessment Mapping
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP

Group 515 Prepayments and accrued income: accounts 612 to 616

Original IRIS chart code

612 Prepayments and accrued income 612

613 Accruals 613

614 Prepayments 614

615 No description
616 No description

Self Assessment Mapping
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay

Group 521 Debtors: amounts falling due after one year: accounts 625 to 649

Original IRIS chart code

625 Trade debtors
626 No description 624

627 No description 625

631 Other debtors 626

632 No description 627

633 No description 628

634 No description 629

635 No description

Self Assessment Mapping
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay

Group 535 Prepayments and accrued income: accounts 647 to 649

647 Prepayments and accrued income
648 No description
649 No description

Original IRIS chart code

Self Assessment Mapping
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay

Group 551 Current asset investments: accounts 659 to 663

Group 552 Investments: account 659 to 663

660 No description
661 Listed investments
662 Unlisted investments
663 Other

Original IRIS chart code

630
631
632

Self Assessment Mapping
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay

Group 561 Cash in hand: accounts 668 to 672

Original IRIS chart code

668 Cash in hand 640

669 No description 641

670 No description 642

671 No description 643

672 No description 644-645

Self Assessment Mapping
3.104 – Cash in hand
3.104 – Cash in hand
3.104 – Cash in hand
3.104 – Cash in hand
3.104 – Cash in hand

Group 571 Bank deposit accounts: accounts 673 to 682

Original IRIS chart code

673 Bank deposit account 633

674 No description 634

675 No description 635

676 No description 636

677 No description 637

678 No description 638

679 No description 639

680 No description
681 No description
682 No description

Self Assessment Mapping
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.
3.103 – Bank / build soc.

Group 581 Prepayments and accrued income: accounts 687 to 691

These accounts are added together and shown on the face of the balance sheet as "Prepayments and accrued income".

687 Prepayments and accrued income
688 No description
689 No description

Original IRIS chart code
654
655

Self Assessment Mapping
3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay

Group 481 CURRENT ASSETS: accounts 568 to 691
Page 28 of 36

If account 692 is the only bank account used and appears in both current assets and current liabilities then the amount
will be shown as "Bank account" under current assets for a debit balance and "Bank overdraft" under current liabilities
for a credit balance. Otherwise individual account balances are listed within current assets or current liabilities as
appropriate using the specific account description.

692 Bank account no. 1

Original IRIS chart code
646

Self Assessment Mapping
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan

693 Bank account no. 2

647

694 Bank account no. 3

648

695 Bank account no. 4

649

696 Bank account no. 5

650

697 Bank account no. 6

651

698 Bank account no. 7

652

699 Bank account no. 8

653

700 No description

701 No description

702 No description

703 No description

704 No description

705 No description

706 No description

707 No description

708 No description

709 No description

710 No description

711 No description

Description

The description of group 648 is used on the Balance sheet.

735 VAT

Original IRIS chart code
1

Self Assessment Mapping
3.102 - Debtor
3.108 - Liability

Description

The descriptions of accounts 736 to 789 are used individually in the balance sheet.

736 Payments on account
737 Trade creditors
738 No description
739 No description
740 No description
741 No description
744 Bills of exchange payable
755 Social security and other taxes
756 No description
757 No description
758 No description
759 No description
760 No description
761 No description
767 Other creditors
768 No description
769 No description
770 No description
771 No description
772 No description
773 No description
774 No description
775 No description
776 No description
777 No description
778 No description
779 No description
780 No description
781 No description

Original IRIS chart code

656
657

667

661

658

660
662
663
664
665
666
668
669
670

679-685

Self Assessment Mapping
3.108 – Other liabilities
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 664 Accruals and deferred income: accounts 785 to 789

785 Accruals and deferred income
786 Accrued expenses
787 Deferred government grants
788 No description
789 No description

Original IRIS chart code

671
672, 673, 674

Self Assessment Mapping
3.106 – Trade creditors
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

The balance sheet BL3 includes these items within a heading of "Long term liabilities" in the "Financed by" section of the
balance sheet.

The balance sheet BL4 includes these items within the heading "Long term liabilities" in the top half of the balance
sheet.

792 Payments on account
793 Trade creditors
794 No description
795 No description
799 Bills of exchange payable
808 Social security and other taxes
809 No description
810 No description
811 No description
814 Other creditors
815 No description
816 No description
817 No description
818 No description
819 No description
820 No description
821 No description
822 No description
823 No description

Original IRIS chart code

694
695
697

698
699
701
702
703
704
705
706,707
911-913,925-939

Self Assessment Mapping
3.108 – Other liabilities
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 684 Accruals and deferred income: accounts 827 to 829

Original IRIS chart code

827 Accruals and deferred income
828 Deferred government grants 700,891-894

829 No description

Self Assessment Mapping
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities

Group 731 LOANS: accounts 869 to 880

Descriptions

The descriptions are picked up from the individual accounts.

The Loans less than one year accounts will appear within the current liabilities section of the balance sheet

The balance sheet BL3 includes the loans over one year within the heading of “Long term liabilities” in the “financed by
section of the balance sheet.

The balance sheet BL4 includes the loans over one year within the heading of “Long term liabilities” in the top half of the
balance sheet.

Group 732 Loans less than 1 year: accounts 869 to 874

Original IRIS chart code

869 Loans-less than 1 yr 677

Self Assessment Mapping
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan

870 No description

678

871 No description

675

872 No description

676

873 No description

874 No description

875 Loans

Original IRIS chart code
688,692,985,989

Self Assessment Mapping
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance

3.107- Loan
3.103 - Bank balance
3.107- Loan
3.103 - Bank balance
3.107- Loan

876 No description

689,693,986,990

877 No description

686,690,983,987

878 No description

687,691,984,988

879 No description

880 No description

Group 743 Hire purchase - gross: accounts 909 to 911

Original IRIS chart code

909 HP - gross - less than 1 year 659, 717

910 HP - gross - 1-5 years 696

910/1 HP - gross - 1-2 years 718

910/2 HP - gross - 2-3 years 719

910 /3 HP - gross - 3-4 years 720

910/4 HP - gross - 4-5 years 721

911 HP - gross - > 5years 722

Self Assessment Mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 745 Hire purchase - interest: accounts 912 to 914

Original IRIS chart code

912 HP - interest - less than 1 year 723

913 HP - interest - 1-5 years 724

914 HP - interest - > 5 years

Self Assessment Mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 752 Finance leases: accounts 915 to 920

Group 753 Finance leases - gross: accounts 915 to 917

Original IRIS chart code

915 Fin leases gross less than1 year 725

916 Fin leases gross 1-5 years
916/1 Fin leases gross 1-2 years 726

916/2 Fin leases gross 2 -3 years 727

916/3 Fin leases gross 3 -4 years 728

916/4 Fin leases gross 4 -5 years 729

917 Fin leases gross > 5 years 730

Self Assessment Mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 755 Finance leases - interest: accounts 918 to 920

Original IRIS chart code

918 Fin leases interest less than 1 year 731

919 Fin leases interest 1-5 years 732

920 Fin leases interest > 5 years

Self Assessment Mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

A total figure for reserves will be shown on the balance sheet, if PSN is run a breakdown of each group will be shown in
a note or if PSA is run a schedule will show the breakdown of each reserve account. Alternatively if the note or schedule
is not required remove the tick from the client data screen, Reserves, this will produce a total for each reserve account,
within the balance sheet. The note heading will be taken from the group description.

For each account within the reserves accounts the following sub accounts should be used. Do not post to the main
account only as this will not be picked up in the reserves table.

  / 1 Brought forward
  / 2 No description
  / 3 No description
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 No description

Self Assessment Mapping
3.111 – Balance b/f
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 - Drawings

Descriptions

Group 811 description is used as the note heading.
Account descriptions within group 811 are used on the balance sheet and as column headings within the note.
The descriptions of movements on the reserves table are used from the sub accounts within account 970.

 970 Revaluation reserve
 971 Other reserves 1
 972 Other reserves 2
 973 Other reserves 3

Original IRIS chart code
914-917
918-920
921-924, 940-943
944-952

Self Assessment Mapping
As above
As above
As above
As above

Amounts introduced

  Amounts withdrawn

  / 2 Capital introduced

  / 21 No description
  / 22 No description

  / 3 Interest credited
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 No description

  / 23 No description
  / 24 No description
  / 25 No description
  / 26 No description
  / 27 No description
  / 28 No description
  / 29 No description
  / 30 No description

Amounts transferred to/from other capital/current accounts

  / 41 No description
  / 42 No description
  / 43 No description
  / 44 No description
  / 45 No description
  / 46 No description
  / 47 No description
  / 48 No description
  / 49 No description
  / 50 No description

975 Capital accounts
975/1 Brought forward
975/2 Capital introduced
975/3 Onwards

976 Property capital accounts
976/1 Brought forward
976/2 Capital introduced
976/3 Onwards
977 Other capital accounts 1
977/1 Brought forward
977/2 Capital introduced
977/3 Onwards
978 Other capital accounts 2
978/1 Brought forward
978/2 Capital introduced
978/3 Onwards

Original IRIS chart code

Self Assessment Mapping

759-770

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

Amounts introduced

Amounts withdrawn

  / 2 Capital introduced
  / 3 Interest credited
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description

  / 21 Drawings
  / 22 No description
  / 23 No description
  / 24 No description
  / 25 No description
  / 26 No description
  / 27 No description

  / 8 No description
  / 9 No description
  / 10 No description

  / 28 No description
  / 29 No description
  / 30 No description

Amounts transferred to/from other capital/current accounts

  / 41 No description
  / 42 No description
  / 43 No description
  / 44 No description
  / 45 No description
  / 46 No description
  / 47 No description
  / 48 No description
  / 49 No description
  / 50 No description

985 Current accounts
985/1 Brought forward
985/2 Capital introduced
985/3 onwards

Original IRIS chart code

Self Assessment Mapping

771-890
772-775
776-780

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

Group 823 TAXATION PROVISION ACCOUNTS: account 987 to 987

A total figure for the taxation provision account will be shown on the balance sheet, if PSN is run a breakdown will be
shown in a note or if PSA is run a schedule will show the breakdown. Alternatively if the note or schedule is not required
remove the tick from the client data screen, Taxation provision account, this will produce a summary of year-end
balances on the balance sheet. The note heading will be taken from the group description.

For each account within the taxation provision accounts the following sub accounts should be used. Do not post to the
main account only as this will not be picked up in the taxation provision table. Account description changes should be
made to the main account and sub account that needs to be changed e.g. 987/2, 987/3 etc, this will then change for all
partners.

 / 1 Brought forward

Amounts introduced

Amounts withdrawn

  / 2 Capital introduced
  / 3 Interest credited
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 No description

  / 21 No description
  / 22 No description
  / 23 No description
  / 24 No description
  / 25 No description
  / 26 No description
  / 27 No description
  / 28 No description
  / 29 No description
  / 30 No description

Amounts transferred to/from other capital/current accounts

  / 41 No description
  / 42 No description
  / 43 No description
  / 44 No description
  / 45 No description
  / 46 No description
  / 47 No description
  / 48 No description
  / 49 No description
  / 50 No description

Original IRIS chart code

Self Assessment Mapping

987 Taxation provision accounts
987/1 Brought forward
987/2 Capital introduced
987/3 onwards

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

Account 998 should be used as the double entry to group 399
Post a Debit to group 399 then post the credit to group 850 (account 998).

This will then be added to the share of profit shown in the 'Current account schedule'.
If there is a joint capital account then it is the first partner who will receive the fixed share.

998 Fixed share of profit
999 Do not use

3.114 – Drawings