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The following table shows the default account mapping between accounts in the EPST chart and the boxes on the self assessment tax return. A more detailed list can be printed from Business Tax. Please note that the maps for 1997 for the EPST 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. Click on the links below to see the default mappings for the,
Account numbers in italic are only for limited liability partnerships.
|
Box Number for Tax Year |
Description |
Account numbers |
|
Partnerships all tax years Sole trades to 2007 |
Sole Trades 2008 onwards |
|
Partnerships all tax years Sole trades to 2007 |
Sole Trades 2008 onwards |
|
3.29 |
14 |
Sales/business income |
1 to 10 |
1 to 10 |
|
3.32
|
31 |
Other direct costs - disallowed |
65, 66 70, 71 |
65, 66 70, 71 |
|
3.46
|
16 |
Cost of sales |
17 to 36 |
17 to 36 |
|
3.47
|
17 |
Construction industry subcontractor costs |
53 |
53 |
|
3.48
|
16 |
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. |
44 to 46 50 to 66 70 to 71 |
44 to 46 50 to 66 70 to 71 |
|
3.50
|
15 |
Other income/profits |
88 to 97 103, 109 to 112 127 130 to144 145 |
88 to 97 103, 109 to 112 127 130 to144 145 |
|
3.51
|
18 |
Employee costs |
152 to 154 255 to 257 311 to 313 345 to 347 |
152 to 154 255 to 257 311 to 313 345 to 347 |
|
3.52
|
20 |
Premises costs |
227 to 233 248 |
227 to 233 248 |
|
3.53
|
21 |
Repairs |
234, 268, 272 |
234, 268, 272 |
|
3.54 |
22 |
General administrative expenses |
260 to 264 295,304, 338, 372, 396 |
260 to 264 295,304, 338, 372, 396 |
|
3.55
|
19 |
Motor expenses |
267, 323 |
267, 323 |
|
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. |
266 |
266 |
|
3.57 |
23 |
Advertising, promotion and entertainment |
265 318 to 321 324 to 329 |
265 318 to 321 324 to 329 |
|
3.58
|
27 |
Legal and professional costs |
285, 290 292 to 293 |
285, 290 292 to 293 |
|
3.59 |
26 |
Bad debts |
322 |
322 |
|
3.60 |
24 |
Interest |
413 to 425 |
413 to 425 |
|
3.61 |
25 |
Other finance charges |
378 to 387 426 to 435 436 |
378 to 387 426 to 435 436 |
|
3.62
|
28 |
Depreciation and loss/(profit) on sale |
67 to 69 241 to 247 297 to 303 331 to 337 365 to 371 389 to 395 400 to 404 406, 407 |
67 to 69 241 to 247 297 to 303 331 to 337 365 to 371 389 to 395 400 to 404 406, 407 |
|
3.63
|
29 |
Other expenses |
157 to 171 179 191 to 206 214 226 294, 296 316, 317, 330 350 to 364 460 |
157 to 171 179 191 to 206 214 226 294, 296 316, 317, 330 350 to 364 460 |
|
3.71 |
60 |
Deductions from net profit |
89 103, 109 110 to 112 114 to 123 127 130 to 144 145 |
89 103, 109 110 to 112 114 to 123 127 130 to 144 145 |
Balance Sheet |
|
|
|
|
|
3.99 |
81 |
Plant, machinery and motor vehicles |
523 to 526 |
523 to 526
|
|
3.100 |
82 |
Other fixed assets |
502 to 505 542 to 543 548 to 549 550 to 553 559 563 |
502 to 505 542 to 543 548 to 549 550 to 553 559 563 |
|
3.101
|
83 |
Stock and work in progress |
568 to 577 580 to 583 |
568 to 577 580 to 583 |
|
3.102
|
84 |
Debtors / prepayments /other current asset From 2008 for sole trades this box only includes debtors. |
586 to 590 591 to 593 612 to 616 625 to 627 628 to 630 631 to 635 647 to 649 655 to 656, 659 660 to 663 687 to 691 715 to 716 719 to 720 723 to 724 735, 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 |
673 to 682 |
|
3.104
|
86 |
Cash in hand |
668 to 672 |
668 to 672 |
|
|
87 |
Other current assets and prepayments
|
Not applicable |
587 to 590 591 to 593 612 to 616 626 to 627 628 to 630 631 to 635 647 to 649 655 to 656, 659 660 to 663 687 to 691 715 to 716 719 to 720 723 to 724 735, 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 include creditors. |
737, 785, 786, 793, 827 |
737, 793 |
|
3.107 |
90 |
Loans and overdrawn bank accounts |
839 to 868 869 to 880 881 to 898 |
|
|
3.108 |
91 |
Other liabilities From 2008 for sole trades only this box also includes accruals. |
736 744 792 799 814 to 823 828 to 829 832 to 836 909 to 920 942 to 946 951 to 956 |
736 744 785 to 789 792 799 814 to 823 827 to 829 832 to 836 909 to 920 942 to 946 951 to 956 |
|
3.111 |
93 |
Balance at start of period |
970/1 to 973/1 975/1 to 978/1 983/1 to 984/1 985/1, 987/1 989/1 to 990/1 |
970/1 to 973/1 975/1 to 978/1 983/1 to 984/1 985/1, 987/1 989/1 to 990/1 |
|
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 978/2 983/2 to 984/2 985/2, 987/2 989/2 to 990/2 |
970/2 to 973/2 975/2 to 978/2 983/2 to 984/2 985/2, 987/2 989/2 to 990/2 |
|
3.114 |
96 |
Drawings |
470 to 479 970/3 to 970/10 970/21 to 970/50 971/3 to 971/10 971/21 to 971/50 972/3 to 972/10 972/21 to 972/50 973/3 to 973/10 973/21 to 973/50 975/3 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 987/50 989/3 to 989/10 989/21 to 989/30 989/41 to 989/50 990/3 to 990/10 990/21 to 990/30 990/41 to 990/50 998 |
470 to 479 970/3 to 970/10 970/21 to 970/50 971/3 to 971/10 971/21 to 971/50 972/3 to 972/10 972/21 to 972/50 973/3 to 973/10 973/21 to 973/50 975/3 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 987/50 989/3 to 989/10 989/21 to 989/30 989/41 to 989/50 990/3 to 990/10 990/21 to 990/30 990/41 to 990/50 998 |