Business receipts taxed as income of earlier years section (SA100)

This section is used to enter any post-cessation or other business receipts to be taxed as income from an earlier year.

  1. Go to Clients > Client List and find the required client.
  2. On the Self assessment returns widget on the client dashboard, select the required return. The Status tab is shown by default.
  3. Select the Data input tab, then select Add new section.

    Any previously added sections are crossed through. Once added, the section can be edited by selecting its name.

  1. On Choose a section to add, select the Miscellaneous tab.

  2. Under Savings and dividends, select Business receipts taxed as income of earlier year.

  3. For each line, enter a brief Description of the receipt, the Taxable amount together with the Tax year income to be taxed.

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

  4. Select Save changes.