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Share of taxed dividends - enter the partners share of income taxed at the dividend rate.
Foreign tax deducted on dividends if tax credit relief not claimed - enter the partners share of foreign tax deducted from dividend income only when FTC relief is not being claimed as double taxation relief is usually more beneficial.
Share of taxed savings - enter the partners share of income taxed at the savings rate.
foreign tax deducted on dividends if tax credit relief not claimed - enter the partners share of foreign tax deducted from dividend income only when FTC relief is not being claimed as double taxation relief is usually more beneficial.
Share of other taxed income - enter the partners share of income not taxed at the lower or investment rate.
Foreign tax deducted on other income of tax credit relief not claimed - enter the partners share of foreign tax deducted from dividend income only when FTC relief is not being claimed as double taxation relief is usually more beneficial.
Share of income tax - enter the partners share of tax deducted from non trading income e.g. savings and investments.
Share of subcontractor deductions (SC60/CIS25) - enter the partners share of the annual amount of SC60/CIS25 deductions, even if part of the amount has already been claimed for the year.
Share of tax deducted from trading income (not SC60/CIS25) - enter the partners share of ANY tax deducted from trading income. For 1998 returns include the share of SC60/CIS25 in this box for 1997 this figure is ignored.
Share of tax credits - enter the partners share of tax credit on dividends, do not use this section for tax deducted from savings income, include this in the tax deducted from trading income field.
Share of notional income tax - enter the partners share of notional tax that is non refundable e.g. from foreign income dividends or stock (script) dividends.
