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Tick this box if the tax return or the R40 claim form contain any provisional figures. This will complete box 20 on the SA100 and box 1.6 on the R40.
If reasonable estimates have been used then do not enter Y in this field. Use this field only where absolutely necessary as the Revenue are likely to take an interest in any return with this box (20) ticked
Tick this box if the R40 claim form is NOT required for the following tax year. This will complete box 12.3 on the R40 from 2011 onwards.
This tick box is only available in 2007 and earlier years, it has been removed from the 2008 return.
relief for trading or certain capital losses made in the following tax year that are being carried back to the current tax year
In all cases enter the amount (in terms of tax) and a description in the additional information box
In 1997 to 2000 this is a single box number 22.5. In 2001 the tick box is split into 23.4 and 23.5.
This tick box is only available in 2007 and earlier years, it has been removed from the 2008 return.
to have post-cessation or other business receipts taxed as income of an earlier year (specify the year and the full amount of income in the additional information box)
backwards or forwards spreading of literary or artistic income
for some payments to your employer's compulsory widow's, widower's or orphan's benefit scheme
In 1997 to 2000 this is a single box number 22.5. In 2001 the tick box is split into 23.4 and 23.5.
Use the Additional information box to make notes about any part of the tax return or supplementary schedules that you believe requires further explanation. IRIS will automatically insert some additional information for some of the boxes on the tax returns, for example the reason for a claim to reduce payments on account. There is no space for additional information on the land and property pages. Use the space on the main return (above).
