Complete the Provisions and bad debts grid

Use this grid to enter details of any general bad debt provision that is disallowed for tax purposes and must be added back. Specific bad debts are generally allowable.

1. Add the Trading profits section to the return (or select it if already added), then select the Adjustments to trade profit tab.

2. Select Edit to open the grid and complete as follows:

   • Description – enter a description of the provision being disallowed.

   • Per accounts – enter the expenditure included in the accounts.

   • Disallowed – enter the amount to be disallowed. This defaults to the full amount in the accounts, but can be changed if required.

3. A new line is automatically added. Unwanted lines can be deleted using the bin icon. Select Save changes.