Land remediation enhanced expenditure

1. Select the Adjustments to trade profit tab and then select Edit. A new window displays which will need to be completed.

Use this grid to input land remediation expenditure that is eligible for enhanced deductions.

1. Enter a brief description of the expenditure.

2. Enter the amount of the expenditure that has been included in the accounts.

3. Select the Qualifying amount for enhanced deductions.

• Rate % – this column shows the rate for the additional deduction (50%).

• Additional deduction – this column shows the additional deduction that will be used to increase the expenditure in the accounts.

To delete a line from the grid, select the ‘trash can' icon at the end of the line.

4. Select Save changes to update the figures to the adjustments to trade profit tab.