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For SC60/CIS25 deduction and other tax deducted from trading income, enter the total of deductions made in the fiscal year, not for the basis period as requested on the screen.
Enter Share of income tax on non-trading income. Data will appear in box 27 (2008 to 2013) & 29 (2014 onwards) on the short pages and box 76 (2008 to 2013) & 77 (2014 onwards) on the full pages.
Enter the total amount shown of the annual SC60/CIS25 deductions even if part of the amount has already been claimed for the year. All SC60/CIS25s must be sent to the Revenue. If these cannot be obtained then enter details of the payments and deductions in the additional information box. Data will appear in box 28 (2008 to 2013) & 30 (2014 onwards) on the short pages and box 77 (2008 to 2013) & 78 (2014 onwards) on the full pages.
Enter share of any tax deducted from trading income. On the 1998 returns this amount is included in the box for SC60 deductions. On the 1997 return this figure is ignored. Data will appear in box 29 ( 2008 to 2013) & 31 (2014 onwards) on the short pages and 78 (2008 to 2013) & 79 (2014 onwards) on the full pages.
Enter share of tax credits on dividends and so on. Do not use this field for tax deducted from savings, use share of income tax (box 4.74) for this. Data will appear in box 79 (2008 to 2013) & 80 (2014 onwards) (full pages only)
Enter notional tax, which is not refundable, for example, from foreign income dividends or stock (scrip) dividends Data will appear in box 81 (2008 to 2013) & 82 (2014 onwards) (full pages only)
In 1997 and 1998 the amount of other tax deducted from trading income is included in box 4.75 (Share of SC60/CIS25 deductions).
