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 |
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Amounts should be entered in whole pounds. If pennies are entered, income will be truncated and expenses rounded up.
|
Field Description |
2014 onwards |
2009 to 2013 |
2008 |
2001 to 2007 |
1997 to 2000 |
|
9 SES1 15 SEF1 |
8 SES1 14 SEF1 |
8 SES1 14 SEF1 |
3.24 or 3.29 |
3.11 or 3.16 |
|
|
32 SEF1 |
31 SEF1 |
31 SEF2 |
3.30/3.46 |
3.17/3.33 |
|
|
Construction subcontractor costs - D/T |
|
|
|
3.31/3.47 |
3.18/3.34 |
|
Other direct costs - Disallowed/Total |
|
|
|
3.32/3.48 |
3.19/3.35 |
|
n/a |
n/a |
n/a |
3.49 |
3.36 |
|
|
10 SES1 16 SEF1 |
9 SES1 15 SEF1 |
9 SES1 15 SEF1 |
3.50 |
3.37 |
|
|
Expenses (total from the Expenses tab). |
n/a |
n/a |
n/a |
3.64 |
3.51 |
|
Net profit (computed and used on the balance sheet) |
21/22 SES2 47/48 SEF |
20/21 SES2 46/47 SEF3 |
20/21 SES2 46/47 SEF3 |
3.65 |
3.52 |
|
Disallowed expenses (copied from above) |
n/a |
n/a |
n/a |
3.66 |
3.53 |
|
27 SES2 60 SEF3 |
24 SES2 59 SEF3 |
24 SES2 58 SEF3 |
3.67 |
3.54 |
|
|
Balancing charges (total from Capital Allowances tab) |
26 SES2 58+59 SEF3 |
25 SES2 57+58 SEF3 |
23 SES2 56+57 SEF3 |
3.68 |
3.55 |
|
Total additions to net profit (computed) |
61 SEF3 |
60 SEF3 |
59 SEF3 |
3.69 |
3.56 |
|
Capital allowances (total from Capital Allowances tab) |
25 SEF2 57 SEF3 |
24 SEF2 56 SEF3 |
22 SEF2 55 SEF3 |
3.70 |
3.57 |
|
63 SEF3 |
62 SEF3 |
61 SEF3 |
3.71 |
3.58 |
|
|
Net business profit/(loss) (computed) |
31 SES2 65 SEF3 |
30 SES2 64 SEF3 |
28 SES2 63 SEF3 |
3.26 or 3.73 |
3.13 or 3.60 |
IRIS will compute the profit for the basis period. Enter the amounts for the account period and leave IRIS to work out the taxable amount.