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The following table shows the default account mapping between accounts in the EMED chart for doctors and the boxes on the self assessment tax return.
A more detailed list can be printed from Business Tax.
The maps for 1997 for the EMED chart are not issued within the software.
For 1997 returns users must manually input the figures into Personal Tax or the partnership return or alternatively use the IRIS chart of accounts.
| Box Number for tax year | Description | Account numbers |
|
Partnerships 2000 onwards Sole trades 2000 to 2007 |
Sole trades 2008 onwards
|
Partnerships 2000 onwards Sole trades 2000 to 2007 |
Sole trades 2007 onwards | |
| 3.29 | 14 | Sales/business income |
1 to 13 20 to 22 34 to 44 50 to 55 60 to 72 75 78 to 88 93 to 101 105 to 110 115,116 121 to 131 135 to 138 144 to 148 170 to 177 191 to 197 200,201,204,471 499/1 to 499/73 |
1 to 13 20 to 22 34 to 44 50 to 55 60 to 72 75 78 to 88 93 to 101 105 to 110 115,116 121 to 131 135 to 138 144 to 148 170 to 177 191 to 197 200,201,204,471 499/1 to 499/73 |
| 3.32 | 31 | Other direct costs For sole trades only from 2008 other direct costs will be included in the cost of sales box on the self employment pages. |
213 215 to 218 224 472/3 |
213 215 to 218 224 472/3 |
| 3.46 | 16 | Cost of sales | 210 | 210 |
| 3.50 | 15 | Other income/profits |
154 to 160 166, 167 183 to 185 499/74 to 499/89 |
154 to 160 166, 167 183 to 185 499/74 to 499/89 |
| 3.51 | 18 | Employee costs |
211, 212 247 to 254 472/11, 472/12 |
211, 212 247 to 254 472/11, 472/12 |
| 3.52 | 20 | Premises costs |
222 231 to 241 472/2 |
222 231 to 241 472/2 |
| 3.53 | 21 | Repairs | 260, 272 | 260, 272 |
| 3.54 | 22 |
General administrative expenses |
262 to 264 268 to 289 291 472/4 to 472/10 472/13 to 472/25 |
262 to 264 268 to 289 291 472/4 to 472/10 472/13 to 472/25 |
| 3.55 | 19 |
Motor expenses |
267, 472/1 |
267, 472/1 |
| 3.56 | 19 |
Travel and subsistence For sole trades only from 2008 Travel and subsistence will be included in the Motor expenses box on the self employment pages. |
223, 266
|
223, 266
|
| 3.57 | 23 |
Advertising, promotion and entertainment |
265 | 265 |
| 3.58 | 27 | Legal and professional costs | 285, 290 | 285, 290 |
| 3.59 | 26 | Bad debts |
No accounts mapped |
No accounts mapped |
| 3.60 | 24 | Interest | 413 to 425 | 413 to 425 |
| 3.61 | 25 |
Other finance charges |
378 to 387 426 to 435 |
378 to 387 426 to 435 |
| 3.62 | 28 |
Depreciation |
389 to 395 406, 407 |
389 to 395 406, 407 |
| 3.63 | 29 | Other expenses |
214 219 to 221 225, 261, 294 |
214 219 to 221 225, 261, 294 |
| 3.71 | 60 |
Deductions from net profit |
154 183 to 185 |
154 183 to 185 |
| Balance Sheet | ||||
| 3.99 | 81 |
Plant, machinery and motor vehicles |
523 to 526 |
523 to 526 |
| 3.100 | 82 |
Other fixed assets |
502 to 505 512 to 514 522 556 to 558 |
502 to 505 512 to 514 522 556 to 558 |
| 3.101 | 83 |
Stock and work in progress |
568 to 577 | 568 to 577 |
| 3.102 | 84 |
Debtors / prepayments /other current assets From 2008 for sole trades this box only includes trade debtors |
586 to 590 594 to 603 612 to 616 625 to 627 631 to 635 647 to 649 660 to 663 687 to 691 735 0 - These accounts will appear in box 3.108 if they hold credit balances |
586, 625
|
| 3.103 | 85 |
Bank/building society balances |
673 to 682 692 to 711 - These accounts will appear in box 3.107 if they hold credit balances |
673 to 682 692 to 711 - These accounts will appear in box 3.107 if they hold credit balances |
| 3.104 | 86 |
Cash in hand |
668 to 672 |
668 to 672 |
| N/A | 87 |
Other current assets and prepayments |
N/A |
587 to 590 594 to 603 612 to 616 626 to 627 631 to 635 647 to 649 660 to 663 687 to 691 735 0 - These accounts will appear in box 3.108 if they hold credit balances |
| 3.106 | 89 |
Trade creditors/accruals From 2008 for sole trades this box only includes trade creditors |
737, 785, 786, 793, 827
|
737, 793
|
| 3.107 | 90 |
Loans and overdrawn bank accounts |
869 to 880 |
869 to 880 |
| 3.108 | 91 |
Other liabilities |
736 738 to 741 744 755 to 761 767 to 781 787 to 789 792 794, 795, 799 808 to 811 814 to 823 828, 829 909 to 920 942 to 946 |
736 738 to 741 744 755 to 761 767 to 781 785 to 789 792 794, 795, 799 808 to 811 814 to 823 827, 829 909 to 920 942 to 946 |
| 3.111 | 93 |
Balance at start of period |
970/1 to 973/1 975/1 to 978/1 985/1, 987/1 |
970/1 to 973/1 975/1 to 978/1 985/1, 987/1 |
| 3.112 | 94 |
Net profit/(loss) |
As calculated by Accounts Production |
As calculated by Accounts Production |
| 3.113 | 95 |
Capital introduced |
970/2 to 973/2 975/2 to 978/2 985/2, 987/2 |
970/2 to 973/2 975/2 to 978/2 985/2, 987/2 |
| 3.114 | 96 |
Drawings |
470 to 479 970/3 to 970/10 971/3 to 971/10 972/3 to 972/10 973/3 to 973/10 975/3 to 975/10 975/21 to 975/30 975/41 to 975/50 976/3 to 976/10 976/21 to 976/30 976/41 to 976/50 977/3 to 977/10 977/21 to 977/30 977/41 to 977/50 978/3 to 978/10 978/21 to 978/30 978/41 to 978/50 985/3 to 985/10 985/21 to 985/30 985/41 to 985/50 987/3 to 987/10 987/21 to 987/30 987/41 to 987/50 998 |
470 to 479 970/3 to 970/10 971/3 to 971/10 972/3 to 972/10 973/3 to 973/10 975/3 to 975/10 975/21 to 975/30 975/41 to 975/50 976/3 to 976/10 976/21 to 976/30 976/41 to 976/50 977/3 to 977/10 977/21 to 977/30 977/41 to 977/50 978/3 to 978/10 978/21 to 978/30 978/41 to 978/50 985/3 to 985/10 985/21 to 985/30 985/41 to 985/50 987/3 to 987/10 987/21 to 987/30 987/41 to 987/50 998 |