Business receipts taxed as income of earlier years

This screen is accessed via the Data Input tab within the tax return and is used to enter any post-cessation or other business receipts to be taxed as income of an earlier year.

• Description - enter a brief description of the receipt.

• Taxable amount - enter the amount taxable.

• Tax year income to be taxed - enter the year for which the income is to be taxed (e.g. for year ended 5 April 2013 enter 2013).

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