Account 0 is treated as a balance sheet account. Any balance will be included within current assets or liabilities as
appropriate.

0 ** Suspense account **

Self Assessment Mapping

Sole Traders 2008 onwards Partnerships all tax years

Sole Traders to 2007

87 3.102 - Debtor
3.108 - Liability

Sub accounts 1-50 within account 10 can be used if more than 9 sales accounts are required. These sub accounts will be
displayed separately where appropriate on the trading profit and loss accounts.

Descriptions

TPL/TP2
If account 1 is the only sales account used the detailed trading profit and loss report will begin as follows:

Sales           (account 1 description)                                                  xxxxx

Otherwise a subheading of "Income" will be used as shown:

Income: (Group 1 description)
Sales           (account 1 description)

Contracts (account 2 description)

                                                 xxxxx
                     xxxxx

TP1

All sales accounts (account 1 to 10) are totalled and shown as a single figure for this trading profit and loss account as
follows

Income (Group 1 description)                                               xxxxx

IEA

If account 1 is the only sales account used the income and expenditure account will begin as follows:

Gross receipts xxxxx

Otherwise a subheading of "Income" will be used as shown:

Income: (Group 1 description)
Sales           (account 1 description)

Contracts (account 2 description)

                                                 xxxxx
                                           xxxxx

IEP
The income and expenditure account IEP allows for three subheadings within the income side as follows:

Income: (Group 1 description)
Accounts 1 to 9 listed individually xxxxx

No description: (account 10 description)
Accounts 10/1 to 10/15 listed individually                                                  xxxxx

Other income:
Accounts 88 to 102, 114 to 123 and 130 to 144 listed individually xxxxx

Page 2 of 41

Group 1 INCOME : accounts 1 to 10

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
14 3.29 - Sales

14 3.29 - Sales
14 3.29 - Sales
14 3.29 - Sales
14 3.29 - Sales
14 3.29 - Sales
14 3.29 - Sales
14 3.29 - Sales
14 3.29 - Sales
14 3.29 - Sales

1 Sales
2 Contracts
3 No description
4 No description
5 No description
6 No description
7 No description
8 No description
9 No description
10 / 1-50 No description

2
3
4
5
6
7
8
9
10,15-21,27-36,42-51
11-14,22-26,37-41

Group 21 COST OF SALES : accounts 17 to 82

Descriptions

The description of group 21 is used on the Trading profit and loss account.
The descriptions of accounts 17 to 82 are used on the Trading profit and loss account under the heading “Cost of sales”.

Group 22 Opening stock : accounts 17 to 26

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
16 3.46 – Cost of sales

16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales

17 Opening valuation
18 Opening stock
19 Opening raw materials
20 No description
21 No description
22 No description
23 Opening work in progress
24 No description
25 Opening finished goods
26 No description

61
62
63
64
65
66
67
68
69
70

Sub account 1-50 within account 36 can be used if more than 9 purchase accounts are required. These sub accounts will
be displayed separately where appropriate on the trading profit and loss accounts.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
16 3.46 – Cost of sales

16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales

27 Purchases
28 No description
29 No description
30 No description
31 No description
32 No description
33 No description
34 No description
35 No description
36 / 1-50 No description

71
72
73
74
75
76
77
78
79,95-100
80-94

Group 26 Staff costs : accounts 44 to 46

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007

2008
onwards

 44 Wages
 44 / 1 Wages
 44 / 2 Wife's wages
 44 / 3 No description
 44 / 4 No description
 44 / 5 No description
 45 Social security
 46 Pensions

104

105
106

16
16
16
16
16
16
16

3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs

Group 29 Other direct costs : accounts 50 to 64

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
16 3.48 – Other direct costs

16 3.48 – Other direct costs
16 3.48 – Other direct costs
17 3.47 – Construction Ind.
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs
16 3.48 – Other direct costs

50 Hire of plant and machinery
51 Other operating leases
52 Other direct costs
53 Sub contractors
54 No description
55 No description
56 No description
57 No description
58 No description
59 No description
60 No description
61 No description
62 No description
63 No description
64 /1-25 No description

107

108
109
110
111
112
113
114
115
116
117

Group 30 Depreciation : accounts 65 to 66

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on
the detailed profit and loss account, and to the main account if no breakdown is required.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
16 3.48 – Other direct costs
3.32 – Other direct costs
disallowed

16 3.62 – Other direct costs
3.32 – Other direct costs
disallowed

16 3.48 – Other direct costs
3.32 – Other direct costs
disallowed

16 3.48 – Other direct costs
3.32 – Other direct costs
disallowed

16 3.48 – Other direct costs
3.32 – Other direct costs

65 Amortisation of intangible fixed assets

65/1 Goodwill

65/2 Patents and licences

65/3 Development costs

65/4 Computer software

Page 4 of 41

Group 21 COST OF SALES : accounts 17 to 82

66 Depreciation of tangible fixed assets

16

disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed
3.48 – Other direct costs
3.32 – Other direct costs
disallowed

 66 / 1 Freehold property

118

16

 66 / 2 Short leasehold

119

16

 66 / 3 Long leasehold

120

16

 66 / 11 Improvements to property

121

16

 66 / 12 Plant and machinery

122

16

 66 / 13 Fixtures and fittings

123

16

 66 / 14 Motor vehicles

124

16

 66 / 15 Computer equipment

125

16

Group 31 Profit/loss on sale of assets : accounts 67 to 69

Original IRIS chart code

67 Profit/loss on sale of intangible fixed assets

68 Profit/loss on sale of tangible fixed assets

69 Profit/loss on sale of fixed asset investments

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Group 32 Impairment losses : accounts 70 to 71

Original IRIS chart code

70 Impairment losses for intangible fixed assets

71 Impairment losses for tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
16 3.48 – Other direct costs
3.32 – Other direct disallow

16 3.48 – Other direct costs
3.32 – Other direct disallow

Group 34 Closing stock : accounts 73 to 82

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
16 3.46 – Cost of sales

16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales
16 3.46 – Cost of sales

73 Closing valuation
74 Closing stock
75 Closing raw materials
76 No description
77 No description

126
127
128
129
130

Page 5 of 41

Group 21 COST OF SALES : accounts 17 to 82

78 No description
79 Closing work in progress
80 No description
81 Closing finished goods
82 No description

131
132
133
134
135

16
16
16
16
16

3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Group 41 OTHER INCOME : accounts 88 to 102

Descriptions

The descriptions of accounts 88 to 102 are used in the Trading profit and loss account under the heading “Other Income”.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
15 3.50 – Other income/profits

15 3.50 – Other income/profits

3.71 – Deduct from net pro.

60
15 3.50 – Other income/profits

15 3.50 – Other income/profits
15 3.50 – Other income/profits
15 3.50 – Other income/profits
15 3.50 – Other income/profits
15 3.50 – Other income/profits
15 3.50 – Other income/profits
15 3.50 – Other income/profits

88 Discounts received
89 Rents received

52
53

90 Sundry receipts
91 No description
92 No description
93 No description
94 No description
95 No description
96 Government grants
97 Exchange gains

54
55
56
57
58
59

Group 44 Profit on sale of fixed assets : accounts 98 to 100

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

98 Profit on sale of intangible fixed assets

99 Profit on sale of tangible fixed assets

100 Profit on sale of fixed asset investment

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Group 45 Reversal of impairment losses : accounts 101 to 102

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

101 Reversal of impairment losses for intangible
fixed assets
102 Reversal of impairment losses for tangible
fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Description

The descriptions of accounts 114 to 123 are used on the Trading profit and loss account under the heading “Other Income”.

Business Tax

Accounts 114 to 123 will be deducted from the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit
60 3.71 – Deduct from net pro.

114 No description

136

115 No description

137

116 No description

138

117 No description

139

118 No description

140

119 No description

141

120 No description

142

121 No description

143

122 No description

144

123 No description

145-148

Group 81 INTEREST RECEIVABLE: accounts 130 to 144

Descriptions

The descriptions of accounts 130 to 145 are used on the Trading profit and loss account under the heading “Other
income”.

Business Tax

Accounts 130 to 134 will be deducted from the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit
60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit
60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

60 3.71 – Deduct from net pro.
15 3.50 – Other income/profit

130 Deposit account interest

149

131 No description

150

132 No description

133 No description

134 No description

151

135 No description

152,154

136 No description

153,155

137 No description

155,156

138 No description

156,157

Group 81 INTEREST RECEIVABLE: accounts 130 to 144
Page 7 of 41

139 No description

140 No description

141 No description
142 No description

143 No description

144 No description

60
15
60
15
60
15
60
15
60
15
60
15
60

3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.
3.50 – Other income/profit
3.71 – Deduct from net pro.

EXPENDITURE: accounts 152 to 395

Descriptions

The descriptions of accounts 152 to 395 are used in the Trading profit and loss account (TPL & TP2) under the heading
“Expenditure”.

Descriptions

The descriptions of accounts 152 to 178 are used in the Trading profit and loss account (TP1) under the heading
“Distribution costs”, the description from group 111.

Group 112 Staff costs : accounts 152 to 154

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards

152 Wages
152/1 Wages
152/2 Wife's wages
152/3 No description
152/4 No description
152/5 No description
 153 Social security
 154 Pensions

160

161
162

18
18
18
18
18
18
18

3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Group 114 Other distribution costs : accounts 157 to 171

Sub account 1-10 within account 171 can be used if more than 12 Other distribution cost accounts are required. These
sub accounts will be displayed separately where appropriate on the profit and loss accounts.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
29 3.63 – Other expenses

29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses

157 Hire of plant and machinery
158 Other operating leases
159 Haulage
160 Packaging
161 Carriage
162 Storage
163 No description
164 No description
165 No description
166 No description
167 No description
168 No description
169 No description
170 No description

163
164
165
166
167
168
169
170
171
172
173
174

171 / 1- 10 No description 175-177

29

3.63 – Other expenses

Group 115 Depreciation : accounts 172 to 173

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on
the detailed profit and loss account, and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

172 Amortisation of intangible fixed assets

172/1 Goodwill

172/2 Patents and licences

172/3 Development costs

172/4 Computer software

173 Depreciation of tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

 173 / 1 Freehold property

178

 173 / 2 Short leasehold

189

 173 / 3 Long leasehold

180

 173 / 11 Improvements to property

181

 173 / 12 Plant and machinery

182

 173 / 13 Fixtures and fittings

183

 173 / 14 Motor vehicles

184

 173 / 15 Computer equipment

185

Group 116 Profit/loss on sale of assets : accounts 174 to 176

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

174 Profit/loss on sale of intangible fixed assets

175 Profit/loss on sale of tangible fixed assets

176 Profit/loss on sale of fixed asset investments

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Group 117 Impairment losses : accounts 177 to 178

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Page 9 of 41

EXPENDITURE: accounts 152 to 395

Original IRIS chart code

177 Impairment losses for intangible fixed assets

178 Impairment losses for tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Group 131 Distribution extra 1 : accounts 186 to 213

Descriptions

The descriptions of accounts 186 to 213 are used in the Trading profit and loss account (TP1) under the heading
“Distribution extra 1”, the description from group 131.

Group 132 Staff costs : accounts 185 to 188

Original IRIS chart code

186 Wages
186/1 Wages
186/2 Wife's wages
186/3 No description
186/4 No description
186/5 No description
 187 Social security
 188 Pensions

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
18 3.51 – Employee costs

18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs

Group 134 Other costs : accounts 191 to 206

Original IRIS chart code

191 Hire of plant and machinery
192 Other operating leases
193 No description
194 No description
195 No description
196 No description
197 No description
198 No description
199 No description
200 No description
201 No description
202 No description
203 No description
204 No description
205 No description
206 Donations

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
29 3.63 – Other expenses

29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses

Group 136 Depreciation : accounts 207 to 208

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on
the detailed profit and loss account, and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Page 10 of 41

EXPENDITURE: accounts 152 to 395

Original IRIS chart code

207 Amortisation of intangible fixed assets

207/1 Goodwill

207/2 Patents and licences

207/3 Development costs

207/4 Computer software

208 Depreciation of tangible fixed assets

 208 / 1 Freehold property

 208 / 2 Short leasehold

 208 / 3 Long leasehold

 208 / 11 Improvements to property

 208 / 12 Plant and machinery

 208 / 13 Fixtures and fittings

 208 / 14 Motor vehicles

 208 / 15 Computer equipment

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Group 137 Profit/loss on sale of assets : accounts 209 to 211

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

209 Profit/loss on sale of intangible fixed assets

210 Profit/loss on sale of tangible fixed assets

211 Profit/loss on sale of fixed asset investments

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 138 Impairment losses : accounts 212 to 213

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

212 Impairment losses for intangible fixed assets

213 Impairment losses for tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Descriptions

The descriptions of accounts 221 to 247 are used on the Trading profit and loss account (TP1) under the group heading
“Establishment costs”, the description from group 161.

Group 162 Staff costs : accounts 221 to 223

Original IRIS chart code

221 Wages
221/1 Wages
221/2 Wife's wages
221/3 No description
221/4 No description
221/5 No description
222 Social security
223 Pensions

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
18 3.51 – Employee costs

18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs

Group 164 Other establishment costs : accounts 226 to 240

Sub account 1-10 within account 240 can be used if more than 12 Other establishment cost accounts are required. These
sub accounts will be displayed separately where appropriate on the profit and loss accounts.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
29 3.63 – Other expenses

20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
21 3.53 - Repairs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs
20 3.52 – Premises costs

226 Hire of plant and machinery
227 Rent
228 Other establishment costs
229 No description
230 Rates and water
231 Use of residence as office
232 Insurance
233 Light and heat
234 Repairs to property
235 No description
236 No description
237 No description
238 No description
239 No description
240 / 1 – 10 No description

271

272
273
274
275
276
277
278
279
280
281
282-289

Group 165 Depreciation : accounts 241 to 242

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on
the detailed profit and loss account, and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

241 Amortisation of intangible fixed assets

241/1 Goodwill

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

241/2 Patents and licences

28

3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

241/3 Development costs

28

241/4 Computer software

28

242 Depreciation of tangible fixed assets

28

242 / 1 Freehold property

28

242 / 2 Short leasehold

28

242 / 3 Long leasehold

28

242 / 11 Improvements to property

28

242 / 12 Plant and machinery

28

242 / 13 Fixtures and fittings

28

242 / 14 Motor vehicles

28

242 / 15 Computer equipment

28

Group 166 Profit/loss on sale of assets : accounts 243 to 245

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

243 Profit/loss on sale of intangible fixed assets

244 Profit/loss on sale of tangible fixed assets

245 Profit/loss on sale of fixed asset investments

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Group 167 Impairment losses : accounts 246 to 247

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

246 Impairment losses for intangible fixed assets

247 Impairment losses for tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Descriptions

The descriptions of accounts 255 to 303 are used in the Trading profit and loss account (TP1) under the heading
“Administrative expenses”, the description from group 181.

Group 182 Staff costs : accounts 255 to 257

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
18 3.51- Employee costs

18 3.51- Employee costs
18 3.51- Employee costs
18 3.51- Employee costs
18 3.51- Employee costs
18 3.51- Employee costs
18 3.51- Employee costs
18 3.51- Employee costs

255 Wages
255/1 Wages
255/2 Wife's wages
255/3 No description
255/4 No description
255/5 No description
256 Social security
257 Pensions

186

187
188

Group 184 Other administrative expenses : accounts 260 to 291

Sub account 1-10 within account 291 can be used if more than 28 Other administrative expense accounts are required.
These sub accounts will be displayed separately where appropriate on the trading and profit and loss accounts.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
22 3.54 – General admin.

22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
23 3.57 – Advertising
19 3.56 – Travel
19 3.55 – Motor expenses
21 3.53 – Repairs
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
21 3.53 – Repairs
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
27 3.58 – Legal and profess
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
22 3.54 – General admin.
27 3.58 – Legal and profess
22 3.54 – General admin.
29 3.63 – Other expenses
29 3.63 – Other expenses

260 Hire of plant and machinery
261 Other operating leases
262 No description
263 Telephone
264 Post and stationery
265 Advertising
266 Travelling
267 Motor expenses
268 Implement repairs
269 No description
270 Licences and insurance
271 No description
272 Repairs and renewals
273 No description
274 Household and cleaning
275 No description
276 No description
277 No description
278 No description
279 Computer costs
280 Sundry expenses
281 No description
282 No description
283 No description
284 No description
285 Accountancy
286 No description
287 Subscriptions
288 No description
289 No description
290 Legal fees
291/1-10 No description
294 Donations
296 Foreign exchange losses

200
199
189
190
191
192
193
194
195
196
197
198
201
202
203
204
205
206
207
208
209
211
212
213
214
215
216
217
218
219, 231-234
220
221-230

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on
the detailed profit and loss account, and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

297 Amortisation of intangible fixed assets

297/1 Goodwill

297/2 Patents and licences

297/3 Development costs

297/4 Computer software

298 Depreciation of tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

 298 / 1 Freehold property

235

 298 / 2 Short leasehold

236

 298 / 3 Long leasehold

237

 298 / 11 Improvements to property

238

 298 / 12 Plant and machinery

239

 298 / 13 Fixtures and fittings

240

 298 / 14 Motor vehicles

241

 298 / 15 Computer equipment

242

Group 190 Profit/loss on sale of assets : accounts 299 to 301

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

299 Profit/loss on sale of intangible fixed assets

300 Profit/loss on sale of tangible fixed assets

301 Profit/loss on sale of fixed asset investments

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. disallowed

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

302 Impairment losses for intangible fixed assets

303 Impairment losses for tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 201 Admin extra 1 : accounts 311 to 337

Descriptions

The descriptions of accounts 311 to 337 are used in the Trading profit and loss account (TP1) under the heading
“Admin extra 1”, the description from group 201.

Group 202 Staff costs : accounts 311 to 313

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
18 3.51 – Employee costs

18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs

 311 Wages
 311/1 Wages
 311/2 Wife's wages
 311/3 No description
 311/4 No description
 311/5 No description
 312 Social security
 313 Pensions

243

244
245

Group 204 Other costs : accounts 316 to 329

Sub account 1-10 within account 329 can be used if more than 12 Other cost accounts are required. These sub accounts
will be displayed separately where appropriate on the profit and loss accounts.

Business Tax

Account 321 will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
29 3.63 – Other expenses

29 3.63 – Other expenses
23 3.57 - Advertising
23 3.57 - Advertising
23 3.57 - Advertising
23 3.57 - Advertising
26 3.59 – Bad debts
19 3.55 – Motor expenses
23 3.57 – Advertising
23 3.57 – Advertising
23 3.57 – Advertising
23 3.57 – Advertising
23 3.57 – Advertising
23 3.57 – Advertising
29 3.63 – Other expenses

316 Hire of plant and machinery
317 Other operating leases
318 Commission paid
319 Advertising
320 Public relations
321 Entertainment
322 Bad debts
323 Motor expenses
324 Promotions and exhibitions
325 No description
326 No description
327 No description
328 No description
329/1-10 No description
330 Donations

246
247
248
249
250
251
252
253
254
255
256
257-259

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on
the detailed profit and loss account, and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss

Original IRIS chart code

331 Amortisation of intangible fixed assets

331/1 Goodwill

331/2 Patents and licences

331/3 Development costs

331/4 Computer software

332 Depreciation of tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

 332 / 1 Freehold property

263

 332 / 2 Short leasehold

264

 332 / 3 Long leasehold

265

 332 / 11 Improvements to property

266

 332 / 12 Plant and machinery

267

 332 / 13 Fixtures and fittings

268

 332 / 14 Motor vehicles

269

 332 / 15 Computer equipment

270

Group 207 Profit/loss on sale of assets : accounts 333 to 335

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

333 Profit/loss on sale of intangible fixed assets

334 Profit/loss on sale of tangible fixed assets

335 Profit/loss on sale of fixed asset investments

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

336 Impairment losses for intangible fixed assets

337 Impairment losses for tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 221 Admin extra 2 : accounts 345 to 371

Descriptions

The descriptions of accounts 345 to 371 are used in the Trading profit and loss account (TP1) under the heading
“Admin extra 2”, the description from group 221.

Group 222 Staff costs : accounts 345 to 347

Original IRIS chart code

345 Wages
 345/1 Wages
 345/2 Wife's wages
 345/3 No description
 345/4 No description
 345/5 No description
346 Social security
347 Pensions

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
18 3.51 – Employee costs

18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs
18 3.51 – Employee costs

Group 224 Other costs : accounts 350 to 364

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
29 3.63 – Other expenses

29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses
29 3.63 – Other expenses

350 Hire of plant and machinery
351 Other operating leases
352 No description
353 No description
354 No description
355 No description
356 No description
357 No description
358 No description
359 No description
360 No description
361 No description
362 No description
363 No description
364 No description

418
419
420
421
422

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on
the detailed profit and loss account, and to the main account if no breakdown is required.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

365 Amortisation of intangible fixed assets

365/1 Goodwill

365/2 Patents and licences

365/3 Development costs

365/4 Computer software

366 Depreciation of tangible fixed assets

 366 / 1 Freehold property

 366 / 2 Short leasehold

 366 / 3 Long leasehold

 366 / 11 Improvements to property

 366 / 12 Plant and machinery

 366 / 13 Fixtures and fittings

 366 / 14 Motor vehicles

 366 / 15 Computer equipment

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 226 Profit/loss on sale of assets : accounts 367 to 369

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

367 Profit/loss on sale of intangible fixed assets

368 Profit/loss on sale of tangible fixed assets

369 Profit/loss on sale of fixed asset investments

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

370 Impairment losses for intangible fixed assets

371 Impairment losses for tangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Group 241 Finance costs : accounts 378 to 387

Descriptions

The descriptions of accounts 378 to 435 are used in the Trading profit and loss account (TP1 & TPL) under the heading
“Finance costs”, the description from group 241, unless otherwise stated below.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
25 3.61 – Finance charges

25 3.61 – Finance charges
25 3.61 – Finance charges
25 3.61 – Finance charges
25 3.61 – Finance charges
25 3.61 – Finance charges
25 3.61 – Finance charges
25 3.61 – Finance charges
25 3.61 – Finance charges
25 3.61 – Finance charges

378 Bank charges
379 Credit Card
380 Discounts
381 No description
382 No description
383 No description
384 No description
385 No description
386 No description
387 No description

310
311
312
313
314

Depreciation for each asset should be posted to the relevant sub accounts within this group and NOT the main account.

Description

The descriptions of accounts 389 to 390 are used on the Trading profit and loss account (TP2) under the heading
“Expenditure”.
Group 263 description is used as the heading and the extended description of accounts in this group are used on the
trading profit and loss account (TPL & TP1).

If you change a description within this group then the corresponding descriptions of assets in other groups will need to be
changed as well.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

389 Amortisation of intangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

 389 / 1 Goodwill

323

 389 / 2 Patents and licences

324

 389 / 3 Development costs

 389 / 4 Computer software

28

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

390 Depreciation of tangible fixed assets

28

 390 / 1 Freehold property

315

28

 390 / 2 Short leasehold

316

28

 390 / 3 Long leasehold

317

28

 390 / 11 Improvements to property

318

28

 390 / 12 Plant and machinery

319

28

 390 / 13 Fixtures and fittings

320

28

 390 / 14 Motor vehicles

321

28

 390 / 15 Computer equipment

322

28

 390 / 35 Investment property

28

Group 264 Profit/loss on sale of assets : accounts 391 to 393

Profit/loss on sale of each asset should be posted to the relevant sub accounts within this group and NOT the main account.

Description

The extended descriptions of accounts in this group are used on the trading profit and loss account, under the heading of
“profit/ (loss) on disposal of fixed assets”

If you change a description within this group then the corresponding descriptions of assets in other groups will need to be
changed as well.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

 391 Profit/loss on sale of intangible fixed assets

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc

 391 / 1 Goodwill

333

 391 / 2 Patents and licences

334

 391 / 3 Development costs

 391 / 4 Computer software

392 Profit/loss on sale of tangible fixed assets

 392 / 1 Freehold property

325

 392 / 2 Short leasehold

326

 392 / 3 Long leasehold

327

 392 / 11 Improvements to property

328

 392 / 12 Plant and machinery

329

 392 / 13 Fixtures and fittings

330

Page 21 of 41

EXPENDITURE: accounts 152 to 395

 392 / 14 Motor vehicles

331

28

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc

3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed
3.62 – Depreciation etc
3.44 – Deprec. Disallowed

 392 / 15 Computer equipment

332

28

 392 / 35 Investment property

28

393 Profit/loss on sale of fixed asset
investments
 393 / 1 – 5 No description

28

28

Group 265 Impairment losses : accounts 394 to 395

Impairment losses for each asset should be posted to the relevant sub accounts within this group and NOT the main
account.

Description

Group 265 description is used as the heading and the extended description of accounts in this group are used on the
trading profit and loss account.

If you change a description within this group then the corresponding descriptions of assets in other groups will need to be
changed as well.

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

394 Impairment losses for intangible fixed assets

 394 / 1 Goodwill

 394 / 2 Patents and licences

 394 / 3 Development costs

 394 / 4 Computer software

395 Impairment losses for tangible fixed assets

 395 / 1 Freehold property

 395 / 2 Short leasehold

 395 / 3 Long leasehold

 395 / 11 Improvements to property

 395 / 12 Plant and machinery

 395 / 13 Fixtures and fittings

 395 / 14 Motor vehicles

 395 / 15 Computer equipment

 395 / 35 Investment property

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

Descriptions

The descriptions of accounts 406 and 407 are used notes to the financial statements and the Trading profit and loss
account (TPL & TP1) under the heading “Amounts written off investments”, and in the TP2 under the heading of
“Expenditure”

Business Tax

These accounts will be added back to the operating profit/loss to arrive at the taxable trade profit/loss.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
28 3.62 – Depreciation etc

3.44 – Deprec. Disallowed

28 3.62 – Depreciation etc
3.44 – Deprec. Disallowed

406 Amounts written off investments

413

407 No description

414-417

Descriptions

The descriptions of accounts 413 to 436 are used in the Trading profit and loss account (TPL & TP1) under the heading
“Finance costs”, and in the TP2 under the heading of “Expenditure”.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
24 3.60 - Interest

24 3.60 – Interest
24 3.60 – Interest
24 3.60 – Interest
24 3.60 – Interest
24 3.60 - Interest
24 3.60 – Interest
24 3.60 – Interest
24 3.60 – Interest
24 3.60 – Interest
24 3.60 – Interest
24 3.60 – Interest
24 3.60 - Interest

413 Bank interest
414 Bank loan interest
415 No description
416 No description
417 No description
418 Mortgage
419 Loan
420 No description
421 No description
422 No description
423 No description
424 No description
425 No description

290
291
292
293
294
295
296
297
298
299
300
301
302 - 304

Group 295 Other finance costs : accounts 431 to 435

Original IRIS chart code

431 No description
432 No description
433 No description
434 No description
435 No description

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
25 3.61 – Other finance charg.

25 3.61 – Other finance charg.
25 3.61 – Other finance charg.
25 3.61 – Other finance charg.
25 3.61 – Other finance charg.

Group 399 PARTNERS' APPROPRIATIONS : accounts 470 to 479

The accounts in this group should be used when a first share of profit is required such as a partnership salary or interest on
capital.

A debit would be posted to an account within this group, the credit should be posted to the fixed share of profit code 998,
this will then be added to the fixed share of profit shown in the 'current account schedule'.

Post to the relevant account and then either select the partner the posting relates to when asked or type * then the partners
order number e.g. 470*1 for partner number 1.

The trading profit and loss accounts show amounts in this group after the net profit has been struck as follows:

If only one type of prior share is used

NET PROFIT/(LOSS)

xxxxx

Salaries:
A Smith
B Smith

                            xxxxx
                            xxxxx

                                                         --------

xxxxx

--------
xxxxx
=====

If several types of prior share are used the layout will be different and the description on each account will be used.

NET PROFIT/(LOSS)

xxxxx

A Smith:
Salaries
Interest on capital

              (account 470 description) xxxxx
              (account 471 description) xxxxx

               --------

xxxxx

B Smith:

Salaries
Interest on capital

(account 470 description) xxxxx
               (account 471 description) xxxxx

            --------

xxxxx

--------

xxxxx
=====

A similar layout is used for the income and expenditure accounts.

Group 399 PARTNERS' APPROPRIATIONS : accounts 470 to 479
Page 24 of 41

470 Salaries

471 Interest on capital

472 No description

473 No description

474 No description

475 No description
476 No description
477 No description
478 No description
479 No description

Original IRIS chart code Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards

335,341,347,353,359,365,96 3.114 - Drawings

371,377,383,389,395,401
336,342,348,354,360,366,96 3.114 – Drawings

372,378,384,390,396,402
337,343,349,355,361,367,96 3.114 – Drawings

373,379,385,391,397,403
338,344,350,356,362,368,96 3.114 – Drawings

374,380,386,392,398,404
339,345,351,357,363,369,96 3.114 – Drawings

375,381,387,393,399,405

96 3.114 – Drawings
96 3.114 – Drawings
96 3.114 – Drawings
96 3.114 – Drawings
96 3.114 - Drawings

Descriptions
The balance sheets BL3 and BL4 work as follows:

If PSA is run or the balance sheet is run on its own with no note numbers then each asset group is totalled and shown as a
net balance on the balance sheet using the extended account descriptions
        FIXED ASSETS:
        Goodwill                              (Account 502 description) xxxxx

        Patents and licences (Account 503 description) xxxxx
        Freehold property                (Account 512 description) xxxxx

        etc

However if PSN has been run, the balance sheet has been run with note numbers or a tick has been entered on the client
data screen "Balance sheet" under Presentation options then the assets are added together and shown under the general
headings of Intangible assets, Tangible assets and Investments.

        FIXED ASSETS
        Intangible assets                (Group 422 description) xxxxx

        Tangible assets                (Group 432 description) xxxxx

        Investments (Group 462 description) xxxxx

The leased and owned assets are added together when any reports are run.

Page 26 of 41

Group 411 FIXED ASSETS : accounts 502 to 563

For each account within intangible assets the following sub accounts should be used. Do not post to the main account only
as this will not be picked up on the fixed asset table.

  / 1 Cost/valuation brought forward
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 10 Reclassification/transfer

  / 21 Amortisation brought forward
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 30 Reclassification/transfer

Intangible fixed asset note

A table will be produced with a column for each intangible asset. Postings made to each sub account will generate a line
within each column with totals for 'Cost' and 'Amortisation' giving 'Net Book Value'.

Descriptions

Group 421 description is used within the Notes to the financial statements.

Intangible fixed asset table

The extended account descriptions within group 421 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to the first
intangible fixed asset. I.e. Account 502 - Goodwill.

Please note

The brought forward and charge for the year descriptions cannot be changed.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
82 3.100 – Other Fixed Asset

82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset

502 Goodwill
503 Patents and licences
504 Development costs
505 Computer software

578-583
584-589

For each account within tangible assets the following sub accounts should be used. Do not post to the main account only
as this will not be picked up on the fixed asset table.

Owned Assets

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 9 Transfer to ownership
  / 10 Reclassification/transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 29 Transfer to ownership
  / 30 Reclassification/transfer

Assets held under Hire purchase contracts or Finance leases

  / 51 HP/FL cost/valuation b/f
  / 52 HP/FL additions
  / 53 HP/FL disposals
  / 54 HP/FL grants
  / 55 HP/FL revaluations
  / 56 HP/FL impairments
  / 57 HP/FL reversal of impairments
  / 58 HP/FL exchange differences
  / 59 HP/FL transfer to ownership
  / 60 HP/FL reclassification/transfer

  / 71 HP/FL depreciation b/f
  / 72 HP/FL charge for year
  / 73 HP/FL eliminated on disposal
  / 74 HP/FL charge written back
  / 75 HP/FL revaluation adjustments
  / 76 HP/FL impairments
  / 77 HP/FL reversal of impairments
  / 78 HP/FL exchange differences
  / 79 HP/FL transfer to ownership
  / 80 HP/FL reclassification/transfer

Accounting Policies

A Tangible asset accounting policy can be generated within the report PSN, if postings have been made to any sub
account within accounts 512 to 526 plus there must be a tick in the client data screen Standard Accounting Policies -
Selection.

Tangible fixed asset note

A table will be produced with a column for each tangible asset. Postings made to each sub account will generate a line
within each column with totals for 'Cost' and 'Depreciation' giving 'Net Book Value'.

Descriptions

Group 430 description is used as the Tangible fixed asset note heading within the Notes to the financial statements.

Tangible fixed asset table

The extended account descriptions within group 430 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the owned sub account attached to
the first tangible fixed asset. I.e. Account 512 – Freehold property.

Please note

The brought forward and charge for the year descriptions cannot be changed.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
82 3.100 – Other Fixed Asset

82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
81 3.99 – Plant / Mach / Cars
81 3.99 – Plant / Mach / Cars
81 3.99 – Plant / Mach / Cars
81 3.99 – Plant / Mach / Cars

512 Freehold property
513 Short leasehold
514 Long leasehold
522 Improvements to property
523 Plant and machinery
524 Fixtures and fittings
525 Motor vehicles
526 Computer equipment

500-505
506-511
512-517
518-523, 548-553
524-529, 554-559
530-535, 560-565
536-541, 566-571
542-547, 572-577

Page 28 of 41

Group 411 FIXED ASSETS : accounts 502 to 563

For each account shown within fixed asset investments the following sub accounts should be used. Do NOT post to the
main account only as this will not be picked up on the fixed asset investment table.
The exception to this is accounts 558 – see later notes.

Investments

(accounts 556, 557)

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals

  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 10 Reclassification/transfer

  / 21 Provision b/f
  / 22 Provision during year
  / 23 Eliminated on disposal
  / 24 Provision written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 30 Reclassification/transfer

Descriptions

Group 460 description is used as the note heading.

Fixed asset investment table

The extended account descriptions within group 460 are used as the columns headings.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
82 3.100 – Other Fixed Asset

82 3.100 – Other Fixed Asset

556 Listed investments
557 Unlisted investments

590-595

Fixed asset investment note

Sub accounts within account 558 will be listed individually under the wording 'Investments (neither listed nor unlisted) were
as follows'. This is expected to cover items such as paintings held as investments.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
82 3.100 – Other Fixed Asset

82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset
82 3.100 – Other Fixed Asset

558 Other
 558 / 1 No description
 558 / 2 No description
 558 / 3 No description
 558 / 4 No description
 558 / 5 No description
 558 / 6 No description
 558 / 7 No description
 558 / 8 No description
 558 / 9 No description
 558 / 10 No description

596
597
598
599

For each account within tangible assets the following sub accounts should be used. Do not post to the main account only
as this will not be picked up on the fixed asset table.

Owned Assets

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 9 Transfer to ownership
  / 10 Reclassification/transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 29 Transfer to ownership
  / 30 Reclassification/transfer

Assets held under Finance leases

  / 51 HP/FL cost/valuation b/f
  / 52 HP/FL additions
  / 53 HP/FL disposals
  / 54 HP/FL grants
  / 55 HP/FL revaluations
  / 56 HP/FL impairments
  / 57 HP/FL reversal of impairments
  / 58 HP/FL exchange differences
  / 59 HP/FL transfer to ownership
  / 60 HP/FL reclassification/transfer

  / 71 HP/FL depreciation b/f
  / 72 HP/FL charge for year
  / 73 HP/FL eliminated on disposal
  / 74 HP/FL charge written back
  / 75 HP/FL revaluation adjustments
  / 76 HP/FL impairments
  / 77 HP/FL reversal of impairments
  / 78 HP/FL exchange differences
  / 79 HP/FL transfer to ownership
  / 80 HP/FL reclassification/transfer

All accounts within group 475 will be added together and disclosed as 'Investment property' on the statutory balance sheet
(BL2).

Accounting Policies

An investment property accounting policy will be generated if postings have been made to any sub account within accounts

Descriptions

Group 475 description is used as the Investment property note heading within the Notes to the financial statements and on
the statutory balance sheet (BL2).

The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to 563.

Please note

The brought forward and charge for the year descriptions cannot be changed.

Original IRIS chart code

563 Investment property

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
82 3.100 – Other Fixed Asset

Group 481 CURRENT ASSETS : accounts 568 to 691

The balance sheet will list all these balances individually within a heading of Current assets unless stated otherwise below

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
83 3.101 – Stock & WIP

568 Valuation

600

Group 481 CURRENT ASSETS : accounts 568 to 691
Page 30 of 41

569 Stocks
570 Raw materials
571 No description
572 Work in progress
573 No description
574 Finished goods
575 No description
576 Payments on account
577 No description

601
602
603-605
606
607
608
609

83
83
83
83
83
83
83
83
83

3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP
3.101 – Stock & WIP

Group 515 Prepayments and accrued income : accounts 612 to 616

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
87 3.102 – Debtors / prepay

87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay

612 Prepayments and accrued income
613 Accruals
614 Prepayments
615 No description
616 No description

612
613
614

Group 535 Prepayments and accrued income : accounts 647 to 649

Original IRIS chart code

Self Assessment Mapping

647 Prepayments and accrued income
648 No description
649 No description

Sole
Traders
2008
onwards
87
87
87

Partnerships all tax years
Sole Traders to 2007

3.102 – Debtors / prepay
3.102 – Debtors / prepay
3.102 – Debtors / prepay

Group 551 Current asset investments : accounts 659 to 663

Group 552 Investments : account 659 to 663

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
87 3.102 – Debtors / prepay

87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay

660 No description
661 Listed investments
662 Unlisted investments
663 Other

630
631
632

Group 561 Cash in hand : accounts 668 to 672

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
86 3.104 – Cash in hand

86 3.104 – Cash in hand
86 3.104 – Cash in hand
86 3.104 – Cash in hand
86 3.104 – Cash in hand

668 Cash in hand
669 No description
670 No description
671 No description
672 No description

640
641
642
643
644-645

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
87 3.102 – Debtors / prepay

87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay
87 3.102 – Debtors / prepay

687 Prepayments and accrued income
688 No description
689 No description
690 No description
691 No description

654
655

Group 481 CURRENT ASSETS : accounts 568 to 691
Page 32 of 41

If account 692 is the only bank account used and appears in both current assets and current liabilities then the amount will
be shown as "Bank account" under current assets for a debit balance and "Bank overdraft" under current liabilities for a
credit balance. Otherwise individual account balances are listed within current assets or current liabilities as appropriate
using the specific account description.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance

3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85

3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

85 3.103 - Bank balance
3.107- Loan

692 Bank account no. 1

646

693 Bank account no. 2

647

694 Bank account no. 3

648

695 Bank account no. 4

649

696 Bank account no. 5

650

697 Bank account no. 6

651

698 Bank account no. 7

652

699 Bank account no. 8

653

700 No description

701 No description

702 No description

703 No description

704 No description

705 No description

706 No description

707 No description

708 No description

709 No description

710 No description

711 No description

Description

The description of group 648 is used on the Balance sheet.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
87 3.102 - Debtor
3.108 - Liability

735 VAT

1

Description

The descriptions of accounts 736 to 789 are used individually in the balance sheet.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.108 – Other liabilities

89 3.106 – Trade creditors
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities

736 Payments on account
737 Trade creditors
738 No description
739 No description
740 No description
741 No description
744 Bills of exchange payable
755 Social security and other taxes
756 No description
757 No description
758 No description
759 No description
760 No description
761 No description
767 Other creditors
768 No description
769 No description
770 No description
771 No description
772 No description
773 No description
774 No description
775 No description
776 No description
777 No description
778 No description
779 No description
780 No description
781 No description

656
657

667

661

658

660
662
663
664
665
666
668
669
670

679-685

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.106 – Trade creditors

91 3.106 – Trade creditors
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities

785 Accruals and deferred income
786 Accrued expenses
787 Deferred government grants
788 No description
789 No description

671
672, 673, 674

The balance sheet BL3 includes these items within a heading of "Long term liabilities" in the "Financed by" section of the
balance sheet.

The balance sheet BL4 includes these items within the heading "Long term liabilities" in the top half of the balance sheet.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.108 – Other liabilities

89 3.106 – Trade creditors
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
9191 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities

792 Payments on account
793 Trade creditors
794 No description
795 No description
799 Bills of exchange payable
808 Social security and other taxes
809 No description
810 No description
811 No description
814 Other creditors
815 No description
816 No description
817 No description
818 No description
819 No description
820 No description
821 No description
822 No description
823 No description

694
695
697

698
699
701
702
703
704
705
706,707
911-913,925-939

Group 684 Accruals and deferred income : accounts 827 to 829

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.106 – Trade creditors

91 3.108 – Other liabilities
91 3.108 – Other liabilities

827 Accruals and deferred income
828 Deferred government grants
829 No description

700,891-894

Group 731 Loans : accounts 869 to 880

Descriptions

The descriptions are picked up from the individual accounts.

The Loans less than one year accounts will appear within the current liabilities section of the balance sheet

The balance sheet BL3 includes the loans over one year within the heading of “Long term liabilities” in the “financed by
section of the balance sheet.

Page 35 of 41

Group 650 CREDITORS : accounts 736 to 829

The balance sheet BL4 includes the loans over one year within the heading of “Long term liabilities” in the top half of the
balance sheet.

Group 732 Loans less than 1 year : accounts 869 to 874

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance
3.107- Loan

90 3.103 - Bank balance
3.107- Loan

869 Loans

677

870 No description

678

871 No description

675

872 No description

676

873 No description

874 No description

Group 733 Loans – over 1 year : accounts 875 to 880

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance

3.107- Loan

90 3.103 - Bank balance
3.107- Loan

90 3.103 - Bank balance
3.107- Loan

875 Loans

688,692,985,989

876 No description

689,693,986,990

877 No description

686,690,983,987

878 No description

687,691,984,988

879 No description

880 No description

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.108 – Other liabilities

91 3.108 – Other liabilities

909 HP - gross - less than 1 year
910 HP - gross - 1-5 years

659, 717
696

910/1 HP - gross - 1-2 years
910/2 HP - gross - 2-3 years
910 /3 HP - gross - 3-4 years
910/4 HP - gross - 4-5 years
911 HP - gross - > 5years

718
719
720
721
722

91
91
91
91
91

3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 745 Hire purchase - interest : accounts 912 to 914

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.108 – Other liabilities

91 3.108 – Other liabilities
91 3.108 – Other liabilities

912 HP - interest - less than 1 year
913 HP - interest - 1-5 years
914 HP - interest - > 5 years

723
724

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.108 – Other liabilities

91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities
91 3.108 – Other liabilities

915 Fin leases gross less than1 year
916 Fin leases gross 1-5 years
916/1 Fin leases gross 1-2 years
916/2 Fin leases gross 2 -3 years
916/3 Fin leases gross 3 -4 years
916/4 Fin leases gross 4 -5 years
917 Fin leases gross > 5 years

725

726
727
728
729
730

Group 755 Finance leases - interest : accounts 918 to 920

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
91 3.108 – Other liabilities

91 3.108 – Other liabilities
91 3.108 – Other liabilities

918 Fin leases interest less than 1 year
919 Fin leases interest 1-5 years
920 Fin leases interest > 5 years

731
732

A total figure for reserves will be shown on the balance sheet, if PSN is run a breakdown of each group will be shown in a
note or if PSA is run a schedule will show the breakdown of each reserve account. Alternatively if the note or schedule is
not required remove the tick from the client data screen, Reserves, this will produce a total for each reserve account,
within the balance sheet. The note heading will be taken from the group description.

For each account within the reserves accounts the following sub accounts should be used. Do not post to the main
account only as this will not be picked up in the reserves table.

  / 1 Brought forward
  / 2 No description
  / 3 No description
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 No description

Sole Traders
2008 Onwards
93
95
96
96
96
96
96
96
96
96

Self Assessment Mapping

3.111 – Balance b/f
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 - Drawings

Descriptions

Group 811 description is used as the note heading.
Account descriptions within group 811 are used on the balance sheet and as column headings within the note.
The descriptions of movements on the reserves table are used from the sub accounts within account 970.

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
As above As above
As above As above
As above As above
As above As above

 970 Revaluation reserve
 971 Other reserves 1
 972 Other reserves 2
 973 Other reserves 3

914-917
918-920
921-924, 940-943
944-952

A total figure for capital accounts will be shown on the balance sheet, if PSN is run a breakdown of each group will be
shown in a note or if PSA is run a schedule will show the breakdown of each capital account. Alternatively if the note or
schedule is not required remove the tick from the client data screen, Capital accounts, this will produce a summary of
year-end balances for each capital account within the balance sheet. The note heading will be taken from the group
description.

In addition on the client data screen there is an option to alter the layout by showing either detailed information or a
summary of year-end balances for each capital account.

For each account within the capital accounts the following sub accounts should be used. Do not post to the main
account only as this will not be picked up in the capital account table. Account description changes should be made to
the main account and sub account that needs to be changed e.g. 975/2, 975/3 etc, this will then change for all partners.

Please note: Profit / Loss will be assigned to the current accounts (985) of each partner and brought forward into 985/1.

 / 1 Brought forward

Amounts introduced

Amounts withdrawn

  / 2 Capital introduced
  / 3 Interest credited
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 No description

  / 21 No description
  / 22 No description
  / 23 No description
  / 24 No description
  / 25 No description
  / 26 No description
  / 27 No description
  / 28 No description
  / 29 No description
  / 30 No description

Amounts transferred to/from other capital/current accounts

  / 41 No description
  / 42 No description
  / 43 No description
  / 44 No description
  / 45 No description
  / 46 No description
  / 47 No description
  / 48 No description
  / 49 No description
  / 50 No description

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards

3.111 – Balance b/f
93 3.113 – Capital introduced
95 3.114 – Drawings
96

3.111 – Balance b/f
93 3.113 – Capital introduced
95 3.114 - Drawings
96

3.111 – Balance b/f
93 3.113 – Capital introduced
95 3.114 - Drawings
96

975 Capital accounts
975/1 Brought forward
975/2 Capital introduced
975/3 onwards
976 Property capital accounts
976/1 Brought forward
976/2 Capital introduced
976/3 onwards
977 Other capital accounts 1
977/1 Brought forward
977/2 Capital introduced
977/3 onwards

759-770

Group 820 CAPITAL AND CURRENT ACCOUNTS : accounts 975 to 985

Page 39 of 41

978 Other capital accounts 2
978/1 Brought forward
978/2 Capital introduced
978/3 onwards

93
95
96

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

Group 822 Current accounts : account 985

For each account within the current accounts the following sub accounts should be used. Do not post to the main
account only as this will not be picked up in the current account table.

Account description changes should be made to the main account and sub account that needs to be changed e.g. 985/2,
985/3 etc, this will then change for all partners.

If only account code 985 is used the balance sheet heading will change to “Capital Accounts”.

Please note: Profit / Loss will be assigned to the current accounts (985) of each partner and brought forward into 985/1.

 / 1 Brought forward

Amounts introduced

Amounts withdrawn

  / 2 Capital introduced
  / 3 Interest credited
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 No description

  / 21 Drawings
  / 22 No description
  / 23 No description
  / 24 No description
  / 25 No description
  / 26 No description
  / 27 No description
  / 28 No description
  / 29 No description
  / 30 No description

Amounts transferred to/from other capital/current accounts

  / 41 No description
  / 42 No description
  / 43 No description
  / 44 No description
  / 45 No description
  / 46 No description
  / 47 No description
  / 48 No description
  / 49 No description
  / 50 No description

Original IRIS chart code

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards

985 Current accounts
985/1 Brought forward
985/2 Capital introduced
985/3 onwards

771-890
772-775
776-780

93
95
96

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

Group 823 Taxation provision accounts : account 987

A total figure for the taxation provision account will be shown on the balance sheet, if PSN is run a breakdown will be
shown in a note or if PSA is run a schedule will show the breakdown. Alternatively if the note or schedule is not required
remove the tick from the client data screen, Taxation provision account, this will produce a summary of year-end
balances on the balance sheet. The note heading will be taken from the group description.

For each account within the taxation provision accounts the following sub accounts should be used. Do not post to the
main account only as this will not be picked up in the taxation provision table. Account description changes should be
made to the main account and sub account that needs to be changed e.g. 987/2, 987/3 etc, this will then change for all

Group 820 CAPITAL AND CURRENT ACCOUNTS : accounts 975 to 985

Page 40 of 41

partners.

 / 1 Brought forward

Amounts introduced

Amounts withdrawn

  / 2 Capital introduced
  / 3 Interest credited
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 No description

  / 21 No description
  / 22 No description
  / 23 No description
  / 24 No description
  / 25 No description
  / 26 No description
  / 27 No description
  / 28 No description
  / 29 No description
  / 30 No description

Amounts transferred to/from other capital/current accounts

  / 41 No description
  / 42 No description
  / 43 No description
  / 44 No description
  / 45 No description
  / 46 No description
  / 47 No description
  / 48 No description
  / 49 No description
  / 50 No description

Original IRIS chart code

987 Taxation provision accounts
987/1 Brought forward
987/2 Capital introduced
987/3 onwards

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards

93
95
96

3.111 – Balance b/f
3.113 – Capital introduced
3.114 - Drawings

Group 850 FIXED SHARE OF PROFITS: account 998

Account 998 should be used as the double entry to group 399
Post a Debit to group 399 then post the credit to group 850 (account 998).

This will then be added to the share of profit shown in the 'Current account schedule'.
If there is a joint capital account then it is the first partner who will receive the fixed share.

Original IRIS chart code

998 Fixed share of profit

Self Assessment Mapping
Sole Partnerships all tax years
Traders Sole Traders to 2007
2008
onwards
96 3.114 – Drawings