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{"sheet":"whitespace","index":1,"n_rows":51,"n_cols":5,"rows_kept":51,"cut":false,"hidden":false,"merged":[]}
["Additional information (White space for notes)"]
[]
["Company Name"]
[null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["Period covered by this return "]
[null,"Start",null,null,"End"]
[null,{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"}]
[]
[]
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[]
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[null,"Attachments sent to HMRC"]

{"sheet":"Submission","index":2,"n_rows":23,"n_cols":4,"rows_kept":23,"cut":false,"hidden":false,"merged":[[15,1,18,8],[22,1,31,8]]}
[]
[null,null,null,"SA2000"]
[]
[null,null,null,{"$f":"IF(cohouse=TRUE,\"ACCOUNTS \"&TEXT(end_date1,\"dd mmm yyyy\"),\"TAX RETURN \"&TEXT(end_date,\"dd mmm yyyy\"))","v":"TAX RETURN 00 Jan 1900"}]
[]
[{"$f":"\"THE RESPONSE FROM \" & IF(cohouse=TRUE,\"COMPANIES HOUSE\",\"HM REVENUE AND CUSTOMS\") & \" IS\"","v":"THE RESPONSE FROM HM REVENUE AND CUSTOMS IS"}]
[]
[{"$f":"IF(cohouse=TRUE,\"Company No:\",\"UTR:\")","v":"UTR:"},{"$f":"IF(cohouse=TRUE,company_number&\" Submission number \"&Extra!C1487 & \" (case sensitive)\",utr)","v":""}]
[]
["Taxpayer name:",{"$f":"company_name","v":"Please enter the client"}]
[]
["Period end:",{"$f":"IF(cohouse=TRUE,end_date1,end_date)","v":"00:00:00"}]
[]
["Date and Time:"]
[]
["Error Box No:"]
[]
[]
[]
[]
["Message Code:"]
[]
["Message Text:"]

{"sheet":"Sheet1","index":3,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

{"sheet":"Setup","index":4,"n_rows":136,"n_cols":19,"rows_kept":136,"cut":false,"hidden":false,"merged":[]}
[" "]
[]
[null,{"$f":"\"Company Tax Return (Version \" & IF(newxml,\"3\",\"3\") & \")\"","v":"Company Tax Return (Version 3)"}]
[null,null,null,null,null,null,null,null,"Database -->","c:\\my documents\\"]
[null,"For accounting periods ending on or after 1 July 1999",null,null,null,null,null,null,"Name","ctdata"]
[null,null,null,null,null,null,null,null,"Suffix","accdb"]
[]
[null,"This program is not a substitute for the knowledge and skill of an experienced tax professional."]
[null,"Crown copyright forms are reproduced with the permission"]
[null,"of the Controller of Her Majesty's Stationery Office"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,true]
[]
["HMRC Specials and Exclusions --------->",null,null,null,"www.sa2000.co.uk/CT Specials and Exclusions.pdf"]
[]
[{"$f":"\"Tax rates effective up to and including the Financial Year \" & LEFT(taxyear,4)","v":"Tax rates effective up to and including the Financial Year 2025"}]
[]
["Financial years",null,"Year","Start","StartFraction","StartLow","StartHigh","Small","Rate","Fraction","Lower","Upper","No of days","Same","NCD rate","Trans IBA",null,"PB rate","PB factor"]
["beginning 1 April",null,1998,0,0,0,0,0.21,0.31,2.5000000000000001E-2,300000,1500000,365,false,0,1,{"$f":"IF(AND(L35>0,L36=0),C35,0)","v":0},0,0]
[null,null,1999,0,0,0,0,0.2,0.3,2.5000000000000001E-2,300000,1500000,366,false,0,1,{"$f":"IF(AND(L36>0,L37=0),C36,0)","v":0},0,0]
[null,null,2000,0.1,2.5000000000000001E-2,10000,50000,0.2,0.3,2.5000000000000001E-2,300000,1500000,365,true,0,1,0,0,0]
[null,null,2001,0.1,2.5000000000000001E-2,10000,50000,0.2,0.3,2.5000000000000001E-2,300000,1500000,365,false,0,1,0,0,0]
[null,null,2002,0,{"$f":"19/400","v":4.7500000000000001E-2},10000,50000,0.19,0.3,{"$f":"11/400","v":2.75E-2},300000,1500000,365,true,0,1,0,0,0]
[null,null,2003,0,{"$f":"19/400","v":4.7500000000000001E-2},10000,50000,0.19,0.3,{"$f":"11/400","v":2.75E-2},300000,1500000,366,true,0,1,0,0,0]
[null,null,2004,0,{"$f":"19/400","v":4.7500000000000001E-2},10000,50000,0.19,0.3,{"$f":"11/400","v":2.75E-2},300000,1500000,365,true,0.19,1,0,0,0]
[null,null,2005,0,{"$f":"19/400","v":4.7500000000000001E-2},10000,50000,0.19,0.3,{"$f":"11/400","v":2.75E-2},300000,1500000,365,false,0.19,1,0,0,0]
[null,null,2006,0,0,0,0,0.19,0.3,{"$f":"11/400","v":2.75E-2},300000,1500000,365,true,0,1,0,0,0]
[null,null,2007,0,0,0,0,0.2,0.3,2.5000000000000001E-2,300000,1500000,366,false,0,1,0,0,0]
[null,null,2008,0,0,0,0,0.21,0.28000000000000003,{"$f":"7/400","v":1.7500000000000002E-2},300000,1500000,365,false,0,0.75,0,0,0]
[null,null,2009,0,0,0,0,0.21,0.28000000000000003,{"$f":"7/400","v":1.7500000000000002E-2},300000,1500000,365,false,0,0.5,0,0,0]
[null,null,2010,0,0,0,0,0.21,0.28000000000000003,{"$f":"7/400","v":1.7500000000000002E-2},300000,1500000,365,false,0,0.25,0,0,0]
[null,null,2011,0,0,0,0,0.2,0.26,{"$f":"6/400","v":1.4999999999999999E-2},300000,1500000,366,false,0,0,0,0,0]
[null,null,2012,0,0,0,0,0.2,0.24,0.01,300000,1500000,365,false,0,0,0,0,0]
[null,null,2013,0,0,0,0,0.2,0.23,7.4999999999999997E-3,300000,1500000,365,false,0,0,0,0.1,0.6]
[null,null,2014,0,0,0,0,0.2,0.21,2.5000000000000001E-3,300000,1500000,365,false,0,0,0,0.1,0.7]
[null,null,2015,0,0,0,0,0.2,0.2,0,300000,1500000,366,false,0,0,0,0.1,0.8]
[null,null,2016,0,0,0,0,0.2,0.2,0,300000,1500000,365,false,0,0,0,0.1,0.9]
[null,null,2017,0,0,0,0,0.19,0.19,0,300000,1500000,365,false,0,0,0,0.1,1]
[null,null,2018,0,0,0,0,0.19,0.19,0,300000,1500000,365,false,0,0,0,0.1,1]
[null,null,2019,0,0,0,0,0.19,0.19,0,300000,1500000,366,false,0,0,0,0.1,1]
[null,null,2020,0,0,0,0,0.19,0.19,0,300000,1500000,365,false,0,0,0,0.1,1]
[null,null,2021,0,0,0,0,0.19,0.19,0,300000,1500000,365,false,0,0,0,0.1,1]
[null,null,2022,0,0,0,0,0.19,0.19,0,300000,1500000,365,false,0,0,0,0.1,1]
[null,null,2023,0,0,0,0,0.19,0.25,1.4999999999999999E-2,50000,250000,366,false,0,0,0,0.1,1]
[null,null,2024,0,0,0,0,0.19,0.25,1.4999999999999999E-2,50000,250000,365,false,0,0,0,0.1,1]
[null,null,2025,0,0,0,0,0.19,0.25,1.4999999999999999E-2,50000,250000,365,false,0,0,2025,0.1,1]
[null,null,2026,0,0,0,0,0.99,0.99,0,300000,0,365,false,0,0,null,0.1,1]
[null,null,2027,0,0,0,0,0.99,0.99,0,300000,null,366,false,0,0,null,0.1,1]
[null,null,2028,0,0,0,0]
[null,null,2029,0,0,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Q35:Q66)","v":2025}]
[null,null,"Administration and Control"]
[]
[null,null,"Agent status"]
[null,null,null,null,null,null,null,null,"Pay your Corporation Tax bill"]
[]
[null,null,"Date agent status changed"]
[]
[null,null,"Revenue status"]
[]
[]
[null,null,"Date Revenue status changed"]
[null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,"Tax total",null,{"$f":"IF(ISERROR(totaltax),0,totaltax)","v":0},null,"Tick here to send the accounts as a PDF"]
[null,null,"Tax paid",null,{"$f":"IF(newxml,SUM('new 7'!M16),IF(short,'Page 3 short'!L16,'Page 5'!K47))","v":0},null,null,null,null,null,{"$f":"IF(AND(ownac=TRUE,ownacc=TRUE),\"Can't have both\",\"\")","v":""}]
[null,null,null,null,null,null,"Tick here to send a separate accounts file with XBRL",null,null,null,null,false]
[null,null,"Payments made",null,null,null,"(You will be prompted for the file when)"]
[null,null,"(reported in SACTL)",null,null,null,"(you prepare and submit online)"]
[null,null,null,null,null,null,"File extension",null,null,null,"html"]
[null,"HMRC","User ID"]
[null,null,null,null,null,null,"Tick here to exclude the detail P & L from the XBRL",null,null,null,null,false]
[null,null,"Password",null,null,null,"Tick here to exclude the Accountant's report"]
[null,null,null,null,null,null,"(Only applies with our template)"]
[null,"Co House","Co Ho Presenter ID",null,null,"Location","c:\\My Documents\\"]
[]
[null,null,"Presenter password",null,null,null,"Companies House submission",null,null,null,null,false,{"$f":"IF(AND(cohoabbrev=TRUE,cohouse=FALSE),\"Please tick for Co House submission\",\"\")","v":""}]
[null,null,"(Presenter authentication code)",null,null,null,"(please tick if instead of HMRC)"]
[null,null,"Company Auth code",null,null,null,"Resubmission number (rarely used)"]
[null,null,{"$f":"IF(AND(authcode=\"\",cohouse=TRUE,useridch<>\"66662397000\"),\"You need a Co House Authentication code\",\"\")","v":""}]
[null,null,null,null,null,null,{"$f":"\"Please tick for \"&IF(_frs102,\"Abridged\",\"Abbreviated\")&\" Accounts (for Co House)\"","v":"Please tick for Abbreviated Accounts (for Co House)"},null,null,null,null,false]
[null,null,null,null,null,null,{"$f":"IF(cohoabbrev,\"(Note: no directors report or P & L)\",\"\")","v":""}]
[null,"New style iXBRL",null,null,{"$f":"IF(end_date>41364,TRUE,FALSE)","v":false},null,"Companies House check status",null,null,null,null,false]
[null,"(This can't be changed and depends on the date)"]
[null,null,null,null,null,null,"Submission number",null,null,{"$f":"IF(LEN(subnom)>6,\"Please check\",\"\")","v":""}]
[null,"Co House amendment",null,null,null,null,"(Maybe referred to as Envelope number)"]
[null,null,null,null,null,null,"e mail"]
[null,"Check latest return",null,null,false]
[null,null,null,null,null,null,"Please tick to include another PDF",null,null,null,null,false]
[null,null,null,null,null,null,"(only for HMRC)"]
[null,"Copyright Quality Management Software Ltd 2025",null,null,null,null,null,null,null,null,null,false]
[null,"CT600 is not a substitute for the knowledge and skill of an experienced tax professional."]
[null,"Crown copyright forms are reproduced with the permission"]
[null,"of the Controller of Her Majesty's Stationery Office"]
[null,{"$f":"TEXT(utr,\"@\")","v":""},{"$f":"LEFT(B110,1)","v":""},{"$f":"VALUE(C110)","v":{"$error":"#VALUE!"}}]
[null,2,{"$f":"MID($B$110,B111,1)","v":""},6,{"$f":"C111*D111","v":{"$error":"#VALUE!"}}]
[null,3,{"$f":"MID($B$110,B112,1)","v":""},7,{"$f":"C112*D112","v":{"$error":"#VALUE!"}}]
[null,4,"",8,{"$error":"#VALUE!"}]
[null,5,"",9,{"$error":"#VALUE!"}]
[null,6,"",10,{"$error":"#VALUE!"}]
[null,7,"",5,{"$error":"#VALUE!"}]
[null,8,"",4,{"$error":"#VALUE!"}]
[null,9,"",3,{"$error":"#VALUE!"}]
[null,10,"",2,{"$error":"#VALUE!"}]
[null,null,null,null,{"$f":"SUM(E111:E119)","v":{"$error":"#VALUE!"}}]
[null,null,null,null,{"$f":"11-MOD(E120,11)","v":{"$error":"#VALUE!"}}]
[null,null,null,null,{"$f":"IF(E121>9,E121-9,E121)","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Research and Development (R&D) tax relief"]
[null,null,"On 8 August 2023, the requirement to submit an Additional Information "]
[null,null,"Form (AIF) was introduced for all customers claiming R&D tax reliefs. "]
[null,null,"This was published on GOV.UK and communicated to customers and"]
[null,null,"agents via our usual channels."]
[]
[null,null,"1.     Additional Information Form requirement."]
[null,null,"For new claims made on or after 8 August 2023, customers must send HMRC an 'additional information form' before they file their company's tax returns or their claim will be invalid."]
[null,null,"Find more information and a link to the additional information form at https://www.gov.uk/guidance/submit-detailed-information-before-you-claim-research-and-development-rd-tax-relief    "]
[null,null,"  "]
[null,null,"2.     Claim Notification Form requirement."]
[null,null,"For accounting periods beginning on or after 1 April 2023, some customers will need to complete a ‘claim notification form’ to tell HMRC about their claim. "]
[null,null,"Find more information at https://www.gov.uk/guidance/tell-hmrc-that-youre-planning-to-claim-research-and-development-rd-tax-relief"]

{"sheet":"Company details","index":5,"n_rows":135,"n_cols":13,"rows_kept":135,"cut":false,"hidden":false,"merged":[]}
["Please complete the following:"]
[null,null,null,null,null,null,null,null,false,false]
[null,{"$f":"\"Company Tax Return (Version \" & IF(newxml,\"3\",\"3\") & \")\"","v":"Company Tax Return (Version 3)"},null,null,null,null,null,"Please select the tax return:"]
[null,null,null,null,null,null,null,null,"Short","  Full"]
[null,"For accounting periods ending on or after 1 July 1999"]
[null,null,null,null,null,null,null,{"$f":"IF(OR(AND(NOT(I2),NOT(J2)),AND(I2,J2)),\"Please select short or full\",\"\")","v":"Please select short or full"}]
["Company information",null,null,null,null,null,null,{"$f":"IF(AND(short,OR(newxml,'Page 3'!L41>0)),\"Please select full\",\"\")","v":""}]
["Company Name"]
["Please enter the client",null,null,null,null,null,{"$f":"IF(OR(ISERROR(SEARCH(\"'\",company_name)),ISERROR(SEARCH(\"\"\"\",company_name))),\"\",\"<---- Please remove one of the quote marks\")","v":""}]
["Company registration number",null,null,null,null,null,"Tax Reference as shown on the CT603",null,null,null,"Type of Company"]
[null,null,null,null,null,null,null,null,{"$f":"LEFT(SUBSTITUTE(SUBSTITUTE(MID('Company details'!G11,4,99),\" \",\"\"),\"/\",\"\"),10)","v":""},null,null,null,{"$f":"IF(OR(LEFT(tax_reference,1)=\" \",ISERR(Setup!E122)),\"Please key in 3 numbers for the tax office plus 10 numbers for the utr\",IF(Setup!E122=Setup!D110,\"\",\"Please check all the digits in the utr\"))","v":"Please key in 3 numbers for the tax office plus 10 numbers for the utr"}]
["Registered office address",null,null,null,null,null,{"$f":"IF(OR(ISBLANK(utr),utr=\"\",LEN(utr)<>10),\"Please enter a Tax Reference\",\"\")","v":"Please enter a Tax Reference"},null,null,{"$f":"IF(company_type>=0,VLOOKUP(company_type,company_types,2),\"\")","v":"Ordinary company"}]
["(Please enter the address here)"]
[]
[]
[]
["Tick if company taxable at full corporation tax rate",null,null,null,null,null,false,"Tick here to send the address in the"]
["(eg Close Investment Holding Company)",null,null,null,null,null,null,"internet return"]
["About this return"]
["This is the above company's return for the period",null,null,null,null,null,null,"Tick here if you want 366 days"]
["from (dd/mm/yyyy)",null,null,"to (dd/mm/yyyy)",null,null,null,"in the CA calculation"]
[null,null,{"$f":"IF(start_date=0,0,IF(MONTH(start_date)<4,1,IF(AND(MONTH(start_date)=4,DAY(start_date)=1),2,3)))","v":0},null,null,null,"(These details will be copied to the Short or Full tax return)"]
[{"$f":"IF(ISNUMBER(start_date),\"\",\"Please enter a date\")","v":"Please enter a date"},null,null,{"$f":"IF(ISNUMBER(end_date),\"\",\"Please enter a date\")","v":"Please enter a date"},null,{"$f":"IF(end_date>DATE(LEFT(taxyear,4)+1,3,31),\"Please use an earlier date\",\"\")","v":""}]
["If the start and end date of the accounts template are different please enter:"]
[null,null,null,null,null,{"$f":"IF(OR(LEFT(acstartdate,1)=\" \",LEFT(acenddate,1)=\" \"),\"Please use a date\",\"\")","v":""}]
[{"$f":"IF(ISBLANK(A25),start_date,A25)","v":0},null,null,{"$f":"IF(ISBLANK(D25),end_date,D25)","v":0},null,{"$f":"IF(OR(end_date1<start_date,start_date1>end_date),\"Please check the dates\",\"\")","v":""}]
["Put an 'X' in the appropriate box(es) below"]
[]
["A repayment is due for this return period"]
[null,null,null,null,null,{"$f":"IF(OR(F29>\"\",F31>\"\"),TRUE,FALSE)","v":false}]
["A repayment is due for an earlier period",null,null,null,null,null,{"$f":"IF(AND(ISBLANK(F31),'Chargeable Profits'!I106<>0),\"Please put an x in the box to remind HMRC of a loss carried back\",\"\")","v":""}]
[]
["Making more than one return for this company now"]
[]
["This return contains estimated figures"]
[null,null,null,null,null,{"$f":"IF(F35>\"\",TRUE,FALSE)","v":false}]
["Company part of a group that is not small"]
[]
["Disclosure of tax avoidance schemes"]
["Notice of disclosable avoidance schemes",null,null,null,null,{"$f":"IF(newxml=TRUE,newsupplementaryj,IF(detailed,supplementaryj,supplementaryjshort))","v":""}]
[]
["Transfer pricing"]
["Compensating adjustment claimed"]
[]
["Company qualifies for SME exemption"]
[]
["Accounts",null,null,{"$f":"IF(AND(ISBLANK(F49),ISBLANK(F51),ixacc=0),\"Please mark to attach accounts or select a reason\",\"\")","v":"Please mark to attach accounts or select a reason"}]
["I attach accounts and computations",null,null,null,null,null,"INTERNET SUBMISSION"]
["for the period to which this return relates",null,null,null,null,null,{"$f":"\"In almost all cases you need an X in one or other of these boxes\"","v":"In almost all cases you need an X in one or other of these boxes"}]
[null,null,null,{"$f":"IF(AND(F49=\"x\",F51=\"x\"),\"Can't have both\",\"\")","v":""}]
["for a different period",null,null,null,null,null,{"$f":"IF(ownacc,\"HMRC requirement: you will be prompted for a PDF of accounts\",\"\")","v":""}]
[null,null,null,null,null,null,{"$f":"IF(ownacc,\"as you have ticked the own accounts box on the Setup sheet\",\"\")","v":""}]
["If you are not attaching accounts and computations,"]
["say why not ------------------------------------------------------------>",null,null,null,null,null,"Please select the reason you are not attaching accounts and computation"]
[null,null,null,null,null,null,null,null,null,"(Accounts reason)"]
[]
[null,null,null,null,null,null,null,null,null,"(Computation reason)"]
[]
[null,null,null,null,null,null,null,null,"From the CT600 guide:"]
[null,null,null,null,null,null,null,null,null,"You will only need to use boxes 40 and 41 instead of box 39 if all of the following apply:"]
[null,null,null,null,null,null,null,null,null,"- the AP straddles two financial years, and"]
["Turnover",null,null,null,null,null,null,null,null,"- the Upper or Lower limit for any relevant marginal relief has varied, and"]
[null,null,null,null,null,null,null,null,null,"- the number of associated companies was different in the parts of the AP"]
["Total turnover from trade or profession",null,null,null,null,1,null,null,null,"  falling into the two financial years"]
[]
["Tax Calculation",null,null,null,null,null,null,null,"Effect of abolition of starting rate and NCD rate:"]
[null,null,null,null,null,null,null,null,"You will only need to use boxes 40 and 41 instead of box 39 in a period straddling FY2005 and FY2006 if:"]
[{"$f":"IF(newxml,620,38)","v":38},"Franked investment income",null,null,null,null,null,null,null,"- the starting Rate and/or NCD Rate is being used for FY2005, and"]
[null,null,null,null,null,null,null,{"$f":"IF(H68>0,\"Please remember to include investment income in the tax computation\",\"\")","v":""},null,"- the number of associated companies was different in the parts of the AP"]
[{"$f":"IF(newxml,326,39)","v":39},{"$f":"IF(AND(newxml,end_date<=45016),\"Number of 51 percent group companies\",\"Number of associated companies in this period\")","v":"Number of associated companies in this period"},null,null,null,null,null,null,null,"  falling into the two financial years"]
[null,null,"OR",null,null,null,null,null,{"$f":"IF(AND(H70>0,H72+H74>0),\"Can't have box 625 and one of boxes 327 and 328\",\"\")","v":""}]
[{"$f":"IF(newxml,327,40)","v":40},{"$f":"IF(AND(newxml,end_date<=45016),\"Not required\",\"Associated companies in the first financial year\")","v":"Associated companies in the first financial year"},null,null,null,null,null,null,{"$f":"IF(ISERROR('Tax Calculation'!E126),\"\",IF(AND('Tax Calculation'!E20>0,H72<>H74,OR('Tax Calculation'!E127,'Tax Calculation'!E128)),\"\",IF(H72+H74>0,\"*** The CT600 Guide asks you to use box 326, not boxes 327 and 328\",\"\")))","v":""}]
[null,null,null,null,null,null,{"$f":"IF(AND(ISBLANK(H70),'Tax Calculation'!E20>0,OR(AND(ISBLANK(H72),H74>0),AND(ISBLANK(H74),H72>0))),\"Please enter numbers (even if \"\"0\"\") in boxes 327 and 328\",\"\")","v":""}]
[{"$f":"IF(newxml,328,41)","v":41},{"$f":"IF(AND(newxml,end_date<=45016),\"Not required\",\"Associated companies in the second financial year\")","v":"Associated companies in the second financial year"},null,null,null,null,null,null,{"$f":"IF(AND(H74>0,'Tax Calculation'!E20=0),\"<-- Warning: not required\",\"\")","v":""}]
[]
["Small repayments",null,null,null,null,null,"(These details will be copied to the Short or Full tax return)"]
["Do not repay £20 or less",null,null,null,"Do not repay sums of"]
[null,{"$f":"IF(newxml,\"\",139)","v":139},null,"Enter 'x' if appropriate",null,{"$f":"IF(newxml,860,140)","v":140},null,"or less. Enter whole figure only"]
[]
["Bank details (for person to whom the repayment is to be made)"]
[]
["Repayment is made quickly and safely by direct credit to a bank or building society account."]
["Please complete the following details:"]
[]
["Bank or Building Soc.",null,null,null,null,null,null,null," Branch sort code"]
[null,null,null,null,null,null,"Name of account"]
["Account number"]
[null,null,null,{"$f":"IF(ISBLANK(D87),\"\",TEXT(LEFT(SUBSTITUTE(D87,\" \",\"\"),8),\"0000000#\"))","v":""}]
["Building society ref"]
[null,null,null,null,null,null,"(These details will be copied to the Short or Full tax return)"]
["Payments to a person other than the company"]
["Complete the authority below if you want the repayment to be made to a person other than the company."]
[]
["I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)"]
[{"$f":"IF(newxml,945,154)","v":154}]
["of (enter name of company)"]
[{"$f":"IF(newxml,950,155)","v":155},{"$f":"company_name&\"\"","v":"Please enter the client"}]
["authorise (enter name)"]
[{"$f":"IF(newxml,955,156)","v":156}]
["(enter address)"]
[{"$f":"IF(newxml,960,157)","v":157}]
[]
[]
[]
[]
["Nominee reference"]
[{"$f":"IF(newxml,965,158)","v":158}]
["to receive payment on the company's behalf."]
["Name (in capitals)"]
[{"$f":"IF(newxml,970,160)","v":160}]
[]
["Declaration",null,null,null,null,null,"(These details will be copied to the Short or Full tax return)"]
["Warning - Giving false information in the return, or concealing any part of the company's profits or tax"]
["payable, can lead to both the company and yourself being prosecuted."]
["Declaration"]
["The information I have given in this company tax return is correct and complete to the best of my"]
["knowledge and belief."]
[]
["Name (in capitals)",null,null,null,null,null,null,null,null,"Date (dd/mm/yyyy)"]
[]
["Status"]
[]
[]
["Newxml",null,null,{"$f":"IF(start_date>42094,TRUE,FALSE)","v":false},null,null,"2015-03-31"]
["compc2",null,null,{"$f":"compc2a+H68","v":0}]
["compc2a",null,null,{"$f":"IF(newxml=TRUE,'new 4'!F32,'Page 3'!L55)","v":0}]
["box_9",null,null,{"$f":"IF(newxml=TRUE,'new 3'!G8,'Page 2'!M33)","v":0}]
["frs102",null,null,{"$f":"IF(start_date1>=DATE(2016,1,1),TRUE,FALSE)","v":false}]
["frs105",null,null,null,{"$f":"IF(AND(_frs105=TRUE,_frs102=FALSE),\"This option only applies for FRS102 accounts\",\"\")","v":""}]
[]
[{"$f":"IF(_frs105,\"Warning:\",\"\")","v":""},{"$f":"IF(_frs105,\"The FRS105 option will comply with the minimum requirements\",\"\")","v":""}]
[null,{"$f":"IF(_frs105,\"and only send a Balance Sheet to HMRC and Co House.\",\"\")","v":""}]
[null,{"$f":"IF(_frs105,\"No Profit & Loss, No DPL.\",\"\")","v":""}]
[null,{"$f":"IF(_frs105,\"It is only applicably for microentities.\",\"\")","v":""}]
[null,{"$f":"IF(_frs105,\"If you wish to make a fuller disclosure please do not select the option.\",\"\")","v":""}]

{"sheet":"Chargeable Profits","index":6,"n_rows":113,"n_cols":99,"rows_kept":113,"cut":false,"hidden":false,"merged":[]}
["Profit & Loss account and disallowable items",null,null,null,null,null,null,null,null,"select","hide",null,null,null,null,null,null,null,"hide",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Company Name",null,null,null,null,"District",{"$f":"LEFT(tax_reference,3)","v":""},null,null,1,null,null,null,null,null,null,"Z02",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J3","v":1}]
[{"$f":"company_name&\"\"","v":"Please enter the client"},null,null,null,null,"UTR",{"$f":"utr","v":""},null,null,1,"Z01",null,null,null,null,null,"Z03",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Period covered by this return ",null,null,null,null,null,"false",null,null,1,null,null,null,null,null,null,{"$f":"IF(newxml=TRUE,\"Z08\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Start",null,null,"End",null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"},null,null,null,null,null,1,"Z04",null,null,"Z05",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Period of Account",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"IF(acstartdate=0,start_date,acstartdate)","v":"00:00:00"},null,null,{"$f":"IF(acenddate=0,end_date,acenddate)","v":"00:00:00"},null,null,null,null,null,1,{"$f":"IF(newstyle=TRUE,\"Z06\",\"\")","v":""},null,null,{"$f":"IF(newstyle=TRUE,\"Z07\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Profit/(Loss) before tax - per accounts",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,"C0201",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Add:",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J12","v":1}]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Depreciation and amortisation",null,null,null,null,null,{"$f":"'Depreciation Amortisation'!J28","v":0},null,null,1,null,null,null,null,null,null,"C0236",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J14","v":1}]
["Loss/(Profit) on sale of fixed assets",null,null,null,null,null,{"$f":"'Depreciation Amortisation'!J47","v":0},null,null,1,null,null,null,null,null,null,"C0238",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Loss/(Profit) on sale of investments",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Increase/(Decrease) in general provisions",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Adjustments for trade debts",null,null,null,null,null,{"$f":"Expenses!H100","v":0},null,null,1,null,null,null,null,null,null,"C0241",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Pension contributions not paid",null,null,null,null,null,{"$f":"Expenses!G87","v":0},null,null,1,null,null,null,null,null,null,"C0255",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Capital items expensed",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,"C0242",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,{"$f":"INT(SUM(G14:G20))+INT(G10)","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J22","v":1}]
["Add: other additions to profit",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J23","v":1}]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Entertaining",null,null,null,null,{"$f":"Expenses!H21","v":0},null,null,null,1,null,null,null,null,null,"C0253",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J25","v":1}]
["Gifts, subscriptions and donations",null,null,null,null,{"$f":"Expenses!H34","v":0},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Legal & professional fees",null,null,null,null,{"$f":"Expenses!H47","v":0},null,null,null,1,null,null,null,null,null,"C0227",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Repairs and renewals",null,null,null,null,{"$f":"Expenses!H60","v":0},null,null,null,1,null,null,null,null,null,"C0231",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Sundry expenses",null,null,null,null,{"$f":"Expenses!H73","v":0},null,null,null,1,null,null,null,null,null,"C0287",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Leasing of expensive cars",null,null,null,null,{"$f":"'Lease Cars'!G66","v":0},null,null,null,1,null,null,null,null,null,"C0244",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(other_items)<>0,1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(other_items)<>0,1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(other_items)<>0,1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(other_items)<>0,1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(other_items)<>0,1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"IF(SUM(F31:F35)<>0,\"Total other adjustments\",\"\")","v":""},null,null,null,null,{"$f":"INT(SUM(F31:F35))","v":0},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"SUM(F25:F30)+F36","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"G22+G37","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Less: Taxable under other Schedules",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Property Income",null,null,null,null,{"$f":"INT(SUM('Property Income'!I12))","v":0},null,null,null,1,null,null,null,null,null,"C0206",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Interest receivable",null,null,null,null,{"$f":"'Non Trading Loan'!J26","v":0},null,null,null,1,null,null,null,null,null,"C0210",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Investment income - Schedule D Case V",null,null,null,null,{"$f":"'Investment Income'!H36","v":0},null,null,null,1,null,null,null,null,null,"C0213",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Other - Schedule D Case VI",null,null,null,null,{"$f":"'Other Income'!G36","v":0},null,null,null,1,null,null,null,null,null,"C0216",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"-SUM(F40:F43)","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Less: Tax allowable expenses not in Accounts",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J46","v":1}]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Pre-trading expenditure",null,null,null,null,null,null,null,null,{"$f":"IF(F48<>0,1,0)","v":0},null,null,null,null,null,"C0267",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J48","v":0}]
["Relief due for lease premiums paid",null,null,null,null,{"$f":"'Lease Premiums'!G25","v":0},null,null,null,{"$f":"IF(F49<>0,1,0)","v":0},null,null,null,null,null,"C0277",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J49","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(F50<>0,1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J50","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(F51<>0,1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J51","v":0}]
["Research and Development allowance",null,null,null,null,null,null,null,null,{"$f":"IF(F52<>0,1,0)","v":0},null,null,null,null,null,"RAD01"]
[null,null,null,null,null,null,{"$f":"INT(SUM(F48:F52))","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J53","v":1}]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Less: Capital allowances (or balancing charges)",null,null,null,null,null,{"$f":"'Capital Allowances Summary'!D38","v":0},null,null,1,null,null,null,null,null,null,"C0291",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J55","v":1}]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Schedule D, Case I profit/(loss) this period",null,null,null,null,null,{"$f":"G38+G44-INT(G55)-G53","v":0},null,null,1,null,null,null,null,null,null,{"$f":"IF(G57>=0,IF(newxml,\"C0292\",\"A0101\"),IF(newxml,\"\",\"\"))","v":"A0101"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J57","v":1}]
["Patent Box adjustment",null,null,null,null,null,{"$f":"MAX(0,'Patent box'!I20)","v":0},null,null,1,null,null,null,null,null,null,"PB04",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Less: Schedule 1 Case I loss brought forward",null,null,null,null,null,{"$f":"G102+H102","v":0},null,null,1,null,null,null,null,null,null,"A0102minus",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J59","v":1}]
[null,null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Schedule D, Case I profit",null,null,null,null,null,{"$f":"MAX(0,G57-G58+G59)","v":0},{"$f":"IF(AND(ABS(G59)>G57,G59<>0),\"You are claiming\",\"\")","v":""},null,1,null,null,null,null,null,null,"A0103",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J61","v":1}]
[null,null,null,null,null,null,null,{"$f":"IF(AND(ABS(G59)>G57,G59<>0),\"too large a loss\",\"\")","v":""},null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"£",null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Schedule D, Case I profit from page one",null,null,null,null,null,{"$f":"G61","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Annuities",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,"A0105",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Property Income",null,null,null,null,null,{"$f":"INT(MAX('Property Income'!I75,0))","v":0},null,null,1,null,null,null,null,null,null,"A0109",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Schedule D, Case III loan relationship interest",null,null,null,null,null,{"$f":"INT(MAX('Non Trading Loan'!J35,0))+INT(MAX(0,'Non Trading Loan'!H42))","v":0},null,null,1,null,null,null,null,null,null,"A0104",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Schedule D, Case V",null,null,null,null,null,{"$f":"'Investment Income'!H44","v":0},null,null,1,null,null,null,null,null,null,"A0107",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Schedule D, Case VI Non-trading gains on intangible fixed assets",null,null,null,null,null,{"$f":"-MIN(0,'Depreciation Amortisation'!H50)","v":0},null,null,1,null,null,null,null,null,null,"A0110",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Schedule D, Case VI Other",null,null,null,null,null,{"$f":"INT('Other Income'!G47)","v":0},null,null,1,null,null,null,null,null,null,"A0112",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Chargeable Gains",null,null,null,null,{"$f":"'Gains and losses'!F85","v":0},null,null,null,1,null,null,null,null,null,"A0114",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Less: Allowable losses brought forward and used",null,null,null,null,{"$f":"-ABS('Other Losses'!I24)","v":0},null,null,null,1,null,null,null,null,null,"A0115minus",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Net Chargeable Gains",null,null,null,null,null,{"$f":"MAX(0,F71+F72)","v":0},null,null,1,null,null,null,null,null,null,"A0116",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Non-trade deficits on loan relationships b/f or c/b",null,null,null,null,null,{"$f":"MIN(0,INT('Non Trading Loan'!H42))","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Management expenses",null,null,null,null,null,{"$f":"SUM('Management Expenses'!I51)+SUM('Management Expenses'!J51)","v":0},null,null,1,null,null,null,null,null,null,"L0106minus",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Other expenses and losses",null,null,null,null,null,{"$f":"-'Other expenses and losses'!G41-G75-'new 4'!F15","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Profits before qualifying donations and group relief",null,null,null,null,null,{"$f":"MAX(0,G64+G65+G66+G67+G68+G69+G70+G73+G75+G76+G74)","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"\"Qualifying Donations (including charitable giving) (box \" & IF(newxml=TRUE,305,35) & \")\"","v":"Qualifying Donations (including charitable giving) (box 35)"},null,null,null,null,{"$f":"IF(-cp_six>G77,\"Too much\",\"\")","v":""},null,null,null,{"$f":"IF(G78<>0,1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newxml=TRUE,\"A0131minus\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Group relief",null,null,null,null,null,{"$f":"IF(newxml=TRUE,'new group 2'!O21,0)","v":0},null,null,{"$f":"IF(G79<>0,1,0)","v":0},null,null,null,null,null,null,"A0132",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[{"$f":"\"Profits chargeable to corporation tax\" & IF(box_9>0, \" with adjustments\",\"\")","v":"Profits chargeable to corporation tax"},null,null,null,null,null,{"$f":"MAX(0,G77+G78-G79)+box_9","v":0},null,null,1,null,null,null,null,null,null,"A0133",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[{"$f":"\"Corporation tax liability\" & IF(dividends>0,\" with new tax rules for dividends\",\"\")","v":"Corporation tax liability"},null,null,null,null,null,{"$f":"totaltax","v":{"$error":"#N/A"}},null,null,1,null,null,null,null,null,null,"A0301",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[]
[]
["Trading Loss Summary"]
[null,null,null,null,null,null,"Trade"]
[null,null,null,null,null,null,"losses"]
[null,null,null,null,null,null,"£"]
["Losses brought forward from previous period"]
[]
["Loss for the period (above)",null,null,null,null,null,{"$f":"IF(G57-G58<0,-G57+G58,0)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,\"C0293\",\"\")","v":""}]
[null,null,null,null,null,null,{"$f":"G90+G102*0+G92","v":0}]
["New Loss rules from 1st April 2017",null,null,null,null,null,"Loss to","Loss from"]
[null,null,null,null,null,null,"2017-03-31","2017-04-01","Total"]
["Allocation of losses brought forward from previous period",null,null,null,null,null,null,null,{"$f":"bfwd_cp+bfwd_cp2","v":0},{"$f":"IF(AND(cp_eleven>0,I96<>SUM(cp_eleven)),\"Please allocate brought forward loss from previous period\",\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(newxml,\"C0103\",\"\")","v":""}]
[]
["Allocation of loss for the period",null,null,null,null,null,null,null,{"$f":"G98+H98","v":0},{"$f":"IF(I98<>G92,\"Please allocate loss for the period\",\"\")","v":""}]
[]
["Less: Amounts offset against -"]
[]
["Less: used against current period Trading Income.   Please enter ",null,null,null,null,null,null,null,{"$f":"G102+H102","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,\"C0102minus\",\"\")","v":""}]
[]
["Other Income and gains of same period",null,null,null,null,null,null,null,{"$f":"G104+H104","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,\"C0108minus\",\"\")","v":""},{"$f":"'new 4'!F19","v":""}]
[]
["Loss carried back",null,null,null,null,null,null,null,{"$f":"G106+H106","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,\"C0107minus\",\"\")","v":""}]
[]
["Surrender to group companies",null,null,null,null,null,null,null,{"$f":"G108+H108","v":0}]
[]
[null,null,null,null,null,null,null,null,{"$f":"G110+H110","v":0}]
[]
[]
["Losses carried forward to later period",null,null,null,null,null,{"$f":"G96+G98+G102+G104+G106+G108+G110","v":0},{"$f":"H96+H98+H102+H104+H106+H108+H110","v":0},{"$f":"G113+H113","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,\"C0106\",\"\")","v":""}]

{"sheet":"Tax Calculation","index":7,"n_rows":162,"n_cols":99,"rows_kept":162,"cut":false,"hidden":false,"merged":[]}
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[null,{"$f":"\"Company Tax Return (Version \" & IF(newxml,\"3\",\"2\") & \")\"","v":"Company Tax Return (Version 2)"},null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["For accounting periods ending on or after 1 July 1999",null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Computation of Corporation Tax",null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["Company Name",null,null,null,null,"Tax Office",null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"company_name&\"\"","v":"Please enter the client"},null,null,null,null,{"$f":"'Chargeable Profits'!G3","v":""},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Company registration number (if registered)",null,null,null,null,"UTR",null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"SUBSTITUTE(company_number,\" \",\"\")","v":""},null,null,null,{"$f":"utr","v":""},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["From dd/mm/yyyy",null,null,null,null,"To",null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"IF(start_date=0,\"\",start_date)","v":""},null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""},"£",null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["Profit",null,null,null,null,null,{"$f":"IF(newxml,'new 4'!F32,IF('Page 3'!L55>0,'Page 3'!L55,IF('Page 2 short'!K43>0,'Page 2 short'!K43,0)))","v":0},null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Franked Investment Income",null,null,null,null,null,{"$f":"'Company details'!H68","v":0},null,1,null,null,null,null,null,null,null,"A0501",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Profit + Franked Investment Income",null,null,null,null,null,{"$f":"IF(compc2>0,compc2,IF(compc1>0,compc1,0))","v":0},null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["First Financial year",null,null,null,{"$f":"IF(period_type=1,YEAR(start_date)-1,YEAR(start_date))","v":1900},{"$f":"\"Number of \" & IF(newxml,\"51pc\",\"Associate\") & \" Cos\"","v":"Number of Associate Cos"},{"$f":"IF(G17>0,IF('Company details'!H72>0,'Company details'!H72,'Company details'!H70),0)","v":0},null,1,null,null,null,null,null,"A0401",null,{"$f":"IF(newxml,\"A0508\",IF('Company details'!H72>0,\"A0506\",\"A0505\"))","v":"A0505"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Second Financial Year",null,null,null,{"$f":"IF(OR(period_type=2,end_date<=DATE(E19+1,3,31)),0,E19+1)","v":0},null,{"$f":"IF(AND(E20>0,G17>0),IF('Company details'!H74>0,'Company details'!H74,'Company details'!H70),0)","v":0},null,1,null,null,null,null,null,"A0402",null,{"$f":"IF(newxml,\"\",IF(AND(E20>0,G17>0,'Company details'!H74>0),\"A0507\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["Number of accounts days in first year",null,null,null,{"$f":"MIN(end_date,DATE(E19+1,3,31))-start_date+1","v":457},{"$f":"IF(AND(end_date>=45017,start_date<45017),TRUE,FALSE)","v":false},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"\" - from \" & TEXT(start_date,\"dd/mm/yyyy\") & \" to \" & TEXT(MIN(end_date,DATE(E19+1,3,31)),\"dd/mm/yyyy\")","v":" - from 00/01/1900 to 31/03/1901"},null,null,null,null,{"$f":"IF(F22,E22/(E22+E24)*30+100,130)","v":130},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Number of accounts days in second year",null,null,null,{"$f":"IF(E20=0,0,end_date-DATE(E20,4,1)+1)","v":0},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"IF(E20=0,\"Not applicable\",\" - from \"&TEXT(DATE(E19+1,4,1),\"dd/mm/yyyy\")&\" to \"&TEXT(end_date,\"dd/mm/yyyy\"))","v":"Not applicable"},null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["First financial year",null,null,null,{"$f":"IF(E24=0,1,E22/(E22+E24))","v":1},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["Adjusted upper limit",null,null,null,{"$f":"ROUNDUP(C148,2)","v":{"$error":"#N/A"}},"For very small companies",{"$f":"ROUNDUP(C144,2)","v":{"$error":"#N/A"}},null,{"$f":"IF(newxml,0,1)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,2,I29)","v":1}]
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["Adjusted lower limit",null,null,null,{"$f":"ROUNDUP(C146,2)","v":{"$error":"#N/A"}},null,{"$f":"ROUNDUP(C142,2)","v":{"$error":"#N/A"}},null,{"$f":"IF(newxml,0,1)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,2,I31)","v":1}]
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["Amount of profit and franked income",null,null,null,{"$f":"ROUNDUP(G17*E27,2)","v":0},{"$f":"IF(ISNA(E29),FALSE,IF(E33<E29,TRUE,FALSE))","v":false},null,null,{"$f":"IF(newxml,0,1)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(newxml,2,I33)","v":1}]
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["Tax rate",null,null,null,{"$f":"IF(OR(bfwd_fullrate,company_type=2),VLOOKUP(E19,tax_rates,7),IF(E33<=G31,VLOOKUP(E19,tax_rates,2),IF(E33<=E31,VLOOKUP(E19,tax_rates,6),VLOOKUP(E19,tax_rates,7))))","v":{"$error":"#N/A"}},null,null,null,1,null,null,null,null,null,"A0420",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["Amount of profit (rounded to the nearest pound)",null,null,null,{"$f":"ROUND(G15*E27,0)","v":0},null,null,null,1,null,null,null,null,null,"A0414",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Tax",null,null,null,{"$f":"IF(newxml,'new 4'!H56,'Page 2 short'!K57+'Page 4'!N20)","v":0},null,null,null,1,null,null,null,null,null,"A0426",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"IF(AND(newxml,end_date<=45016),\"\",\"Marginal relief\")","v":"Marginal relief"},null,null,null,{"$f":"ROUND(IF(OR(bfwd_fullrate,company_type=2),0,C160),2)","v":{"$error":"#N/A"}},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Second financial year",null,null,null,{"$f":"E24/(E22+E24)","v":0},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Adjusted upper limit",null,null,null,{"$f":"ROUNDUP(C149,2)","v":{"$error":"#N/A"}},"For very small companies",{"$f":"ROUNDUP(C145,2)","v":{"$error":"#N/A"}},null,{"$f":"IF(newxml,0,1)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,IF(newxml,2,1))","v":2}]
[null,null,null,null,null,null,null,null,{"$f":"IF(newxml,0,1)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Adjusted lower limit",null,null,null,{"$f":"ROUNDUP(C147,2)","v":{"$error":"#N/A"}},null,{"$f":"ROUNDUP(C143,2)","v":{"$error":"#N/A"}},null,{"$f":"IF(newxml,0,1)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,IF(newxml,2,1))","v":2}]
[null,null,null,null,null,null,null,null,{"$f":"IF(newxml,0,1)","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Amount of profit and franked income",null,null,null,{"$f":"IF(E20=0,0,ROUNDUP(G17-E33,2))","v":0},{"$f":"IF(ISNA(E45),FALSE,IF(E49<E45,TRUE,FALSE))","v":false},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Tax rate",null,null,null,{"$f":"IF(OR(bfwd_fullrate,company_type=2),VLOOKUP(E20,tax_rates,7),IF(E20=0,0,IF(E49<=G47,VLOOKUP(E20,tax_rates,2),IF(E49<=E47,VLOOKUP(E20,tax_rates,6),VLOOKUP(E20,tax_rates,7)))))","v":0},null,null,null,1,null,null,null,null,null,"A0423",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Amount of profit (adjusted for rounding)",null,null,null,{"$f":"IF(E20=0,0,G15-E37)","v":0},{"$f":"IF(F20=0,0,H15*F24/(F22+F24))","v":0},null,null,1,null,null,null,null,null,"A0417",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
["Tax",null,null,null,{"$f":"IF(newxml,'new 4'!H59,'Page 2 short'!K59+'Page 4'!N26)","v":0},null,null,null,1,null,null,null,null,null,"A0429",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
[{"$f":"IF(AND(newxml,end_date<=45016),\"\",\"Marginal relief\")","v":"Marginal relief"},null,null,null,{"$f":"ROUND(IF(OR(bfwd_fullrate,company_type=2),0,C161),2)","v":{"$error":"#N/A"}},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[{"$f":"IF(AND(newxml,end_date<=45016),\"\",\"Total Marginal relief\")","v":"Total Marginal relief"},null,null,null,{"$f":"E55+E39","v":{"$error":"#N/A"}},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Tax net of marginal relief before dividends",null,null,null,{"$f":"IF(newxml,'new 5'!F8,IF(short,'Page 2 short'!K62-'Page 2 short'!H64,'Page 4'!N33-'Page 4'!J35))","v":0},{"$f":"IF(short,IF(E19>=2006,0,'Page 2 short'!K57-E39)+IF(E20>=2006,0,'Page 2 short'!K59-E55),IF(E19>=2006,0,'Page 4'!N20-E39)+IF(E20>=2006,0,'Page 4'!N26-E55))","v":{"$error":"#N/A"}},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
["Underlying composite rate of tax",null,null,null,{"$f":"ROUNDDOWN(IF(OR(G15=0,E19>=2006),0,F61/(IF(E19>=2006,0,E37)+IF(E20>=2006,0,E53))),4)","v":0},{"$f":"ROUNDDOWN(IF(G15=0,0,E61/G15),10)","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($E$20=0,2,1)","v":2}]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Copyright Quality Management Software Ltd 2023",null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[]
[null,"Company Tax Return (Version 2)"]
[]
[null,"For accounting periods ending on or after 1 July 1999"]
[]
[null,"Analysis of Non Company Distributions - only applicable for small companies"]
[]
["Company Name"]
[null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["Company registration number (if registered)",null,null,null,null,"Reference - as shown on the Notice"]
[null,{"$f":"company_number","v":0},null,null,null,{"$f":"tax_reference&\"\"","v":""}]
["From dd/mm/yyyy",null,null,null,null,"To"]
[null,{"$f":"IF(start_date=0,\"\",start_date)","v":""},null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
[null,"NCD brought forward"]
[]
[null,{"$f":"IF(start_date>DATE(2006,3,31),\"**** Please ignore NCDs ****\",\"NCD paid between \" & TEXT(MAX(DATE(2004,4,1),start_date),\"dd mmm yyyy\") & \" and \" & TEXT(MIN(DATE(2006,3,31),end_date),\"dd mmm yyyy\"))","v":"NCD paid between 01 Apr 2004 and 31 Mar 2006"},null,null,null,{"$f":"IF(AND(E82>0,'Company details'!D22<=38077),\"Please save until next accounting period\",\"\")","v":""},{"$f":"IF(dividends-ROUND(dividends,0)>0,\"Please enter whole pounds\",\"\")","v":""}]
[]
[null,"Total dividend paid",null,null,{"$f":"dividends","v":0},"Proportion",{"$f":"IF(E84+0*E86+E80=0,0,(E82+0*E86+E80)/(E84+0*E86+E80))","v":0}]
[]
[null,"Excess NCD from other group companies",null,null,null,{"$f":"IF(AND(ncdexcess>0,ncdexcess>G15-E80-E82),\"Check the excess NCD\",\"\")","v":""},{"$f":"IF(ncdexcess-ROUND(ncdexcess,0)>0,\"Please enter whole pounds\",\"\")","v":""}]
[]
[null,"Name of allocating company",null,null,"Accounting period","Tax reference","Amount"]
[]
[]
[]
[]
[null,null,null,{"$f":"\"FY \" & E19","v":"FY 1900"},{"$f":"IF(E20=0,\"Not applicable\",\"FY \" & E20)","v":"Not applicable"}]
[null,"Profit",null,{"$f":"ROUND(G15*G97,0)","v":0},{"$f":"IF(E20=0,0,G15-D94)","v":0},{"$f":"IF(AND(E62<0.19,E43>0),\"Profit is apportioned by the number of days in each FY\",\"\")","v":""}]
[null,"Profit available for NCD",null,{"$f":"IF(E19>=2004,ROUND(G84*D94,2),0)","v":0},{"$f":"IF(E20=0,0,IF(E20>=2004,ROUND(G84*E94,2),0))","v":0}]
[null,"NCD matched this period",null,{"$f":"IF(E19<=2005,MIN(D95,ROUND(IF(OR(E20>=2006,E20=0),1,G97)*(SUM(E82)+SUM(bfwd_ncd)),0)),0)","v":0},{"$f":"IF(E20<=2005,IF(E20=0,0,MIN(E95,SUM(E82)+SUM(bfwd_ncd)-D96)),0)","v":0},{"$f":"IF(AND(E62<0.19,E43>0),\"To overwrite please enter:\",\"\")","v":""}]
[null,"Excess NCD matched this period",null,{"$f":"IF(E19<=2005,ROUND(G97*SUM(E86),0),0)","v":0},{"$f":"IF(E20<=2005,IF(E20=0,0,SUM(E86)-D97),0)","v":0},{"$f":"SUM(D96:E97)","v":0},{"$f":"IF(G96>0,G96,E27)","v":1}]
[null,"Revised Tax",null,null,null,null,{"$f":"IF(G96>0,1-G96,E43)","v":0}]
[null,"NCD",null,{"$f":"IF(E62>=0.19,\"N/A \",ROUND(D96*VLOOKUP(E19,tax_rates,13),2))","v":{"$error":"#N/A"}},{"$f":"IF(E62>=0.19,\"N/A \",IF(E20=0,0,ROUND(E96*VLOOKUP(E20,tax_rates,13),2)))","v":0}]
[null,"NCD allocated from other companies",null,{"$f":"IF(E62>=0.19,\"N/A \",IF(E19>=2004,ROUNDDOWN(VLOOKUP(E19,tax_rates,13)*D97,2),0))","v":0},{"$f":"IF(E62>=0.19,\"N/A \",IF(E20>=2004,ROUNDDOWN(VLOOKUP(E20,tax_rates,13)*E97,2),0))","v":0},{"$f":"SUM(D99:E100)","v":{"$error":"#N/A"}}]
[null,"Tax on remainder of profit",null,{"$f":"IF(E62>=0.19,\"N/A \",IF(ncdmatch>0,ROUND((D94-D96-D97)*E62,2),D102-E39))","v":{"$error":"#N/A"}},{"$f":"IF(E62>=0.19,\"N/A \",IF(ncdmatch>0,IF(E20>=2006,E102-E55,ROUND((E94-E96-E97)*E62,2)),IF(D102=0,D94*F62+E94*F62,E102-E55)))","v":0}]
[null,null,null,{"$f":"IF(short,'Page 2 short'!K57,'Page 4'!N20)","v":0},{"$f":"IF(short,'Page 2 short'!K59,'Page 4'!N26)","v":0}]
[null,"Total tax (the greater of box 65 and above)",null,null,{"$f":"MAX(E61,SUM(D99:E101))","v":{"$error":"#N/A"}}]
[]
[null,"NCD Outstanding",null,null,{"$f":"MAX(0,bfwd_ncd+E82-E96-D96)","v":0}]
[]
[null,"Less NCD allocated to other companies"]
[]
[null,"NCD carried forward to next accounting period",null,null,{"$f":"IF(OR(E19>=2006,E20>=2006,'Company details'!G17),0,E105+E107)","v":0}]
[null,{"$f":"IF('Company details'!G17,\"(Allowing for the full corporation tax rate)\",\"\")","v":""}]
[]
[]
[]
["Copyright Quality Management Software Ltd 1999, 2023"]
[]
[null,"Daysinap",{"$f":"E22+E24","v":457}]
[null,"Lib52s",{"$f":"E22","v":457}]
[null,"apdaysinfy1",{"$f":"MIN(C116,C117)","v":457}]
[null,"apdaysinfy2",{"$f":"MAX(0,C116-C118)","v":0}]
[null,"apfy1ratio",{"$f":"C118/C116","v":1}]
[null,"apfy2ratio",{"$f":"C119/C116","v":0}]
[null,"fy1ratio",{"$f":"C118/VLOOKUP(E19,tax_rates,11)","v":{"$error":"#N/A"}}]
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[null,"p1",{"$f":"G17*C120","v":0}]
[null,"p2",{"$f":"G17*C121","v":0}]
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[null,"sra1",{"$f":"VLOOKUP(E19,tax_rates,5)","v":{"$error":"#N/A"}}]
[null,"sra2",{"$f":"IF(E20=0,C132,VLOOKUP(E20,tax_rates,5))","v":{"$error":"#N/A"}}]
[null,"fra1",{"$f":"VLOOKUP(E19,tax_rates,4)","v":{"$error":"#N/A"}}]
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[null,"msfy2ratio",{"$f":"IF(C126<>C127,C123,C119/MAX(365,C116))","v":{"$error":"#N/A"}}]
[null,"srfy1ratio",{"$f":"IF(C132<>C133,C122,C118/MAX(365,C116))","v":{"$error":"#N/A"}}]
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[null,"fradue1",{"$f":"C134*C140/C136","v":{"$error":"#N/A"}}]
[null,"fradue2",{"$f":"C135*C141/C137","v":{"$error":"#N/A"}}]
[null,"sm1",{"$f":"C132*C140/C136","v":{"$error":"#N/A"}}]
[null,"sm2",{"$f":"C133*C141/C137","v":{"$error":"#N/A"}}]
[null,"lrmadue1",{"$f":"C128*C138/C130","v":{"$error":"#N/A"}}]
[null,"lrmadue2",{"$f":"C129*C139/C131","v":{"$error":"#N/A"}}]
[null,"m1",{"$f":"C126*C138/C130","v":{"$error":"#N/A"}}]
[null,"m2",{"$f":"C127*C139/C131","v":{"$error":"#N/A"}}]
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[null,"i2",{"$f":"G15*C121","v":0}]
[null,"fsraband1",{"$f":"IF(AND(C124>C142,C124<=C144),0,1)","v":{"$error":"#N/A"}}]
[null,"fsraband2",{"$f":"IF(AND(C125>C143,C125<=C145),0,1)","v":{"$error":"#N/A"}}]
[null,"sscfrate1",{"$f":"VLOOKUP(E19,tax_rates,3)","v":{"$error":"#N/A"}}]
[null,"sscfrate2",{"$f":"IF(E20=0,C154,VLOOKUP(E20,tax_rates,3))","v":{"$error":"#N/A"}}]
[null,"smcofrac1",{"$f":"VLOOKUP(E19,tax_rates,8)","v":{"$error":"#N/A"}}]
[null,"smcofrac2",{"$f":"IF(E20=0,C156,VLOOKUP(E20,tax_rates,8))","v":{"$error":"#N/A"}}]
[null,"mscrdueap1",{"$f":"IF(C124=0,0,IF(C152=0,(C144-C124)*(C150/C124)*C154,(C148-C124)*(C150/C124)*C156))","v":0}]
[null,"mscrdueap2",{"$f":"IF(C125=0,0,IF(C153=0,(C145-C125)*(C151/C125)*C155,(C149-C125)*(C151/C125)*C157))","v":0}]
[null,"part1",{"$f":"IF(AND(C152=0,C124>C142,C124<C144+0.01),C158,IF(AND(C152=1,C124>C146,C124<C148+0.01),C158,0))","v":{"$error":"#N/A"}}]
[null,"part2",{"$f":"IF(AND(C153=0,C125>C143,C125<C145+0.01),C159,IF(AND(C125>C147,C125<C149+0.01),C159,0))","v":{"$error":"#N/A"}},{"$f":"IF(AND(D153=0,D125>D143,D125<D145+0.01),D159,IF(AND(D153=1,D125>D147,D125<D149+0.01),D159,0))","v":0}]
[null,"mscrdue",{"$f":"ROUND(C160+C161,2)","v":{"$error":"#N/A"}}]

{"sheet":"Capital Allowances Summary","index":8,"n_rows":42,"n_cols":101,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
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["Brought forward",null,null,null,null,{"$f":"'Plant Machinery'!G12","v":0},{"$f":"'Plant Machinery'!J12","v":0},{"$f":"'Short Life'!D106","v":0},{"$f":"'Expensive Cars'!D75","v":0},{"$f":"IF(sba_two<2,SBA!G25,0)","v":0},{"$f":"IF(ind_three<2,Industrial!F56,0)","v":0},{"$f":"IF(ag_three<2,Agricultural!F27,0)","v":0},{"$f":"IF(bpra_one<2,BPRA!J46,0)","v":0},null,{"$f":"bfwd_prca","v":0},{"$f":"bfwd_prcb","v":0},{"$f":"'CAs Flats'!J46","v":0},{"$f":"IF(sba_two=2,SBA!G25,0)","v":0},{"$f":"IF(ind_three=2,Industrial!F56,0)","v":0},{"$f":"IF(ag_three=2,Agricultural!F27,0)","v":0},{"$f":"IF(bpra_one=2,BPRA!J46,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Additions not qualifying for FYA",null,null,null,{"$f":"SUM(F16:M16)","v":0},{"$f":"'Plant Machinery'!G16","v":0},{"$f":"'Plant Machinery'!J16+'Plant Machinery'!J14","v":0},null,{"$f":"'Expensive Cars'!E75","v":0},null,{"$f":"IF(ind_three<2,Industrial!E56,0)","v":0},{"$f":"IF(ag_three<2,Agricultural!E27,0)","v":0},{"$f":"IF(bpra_one<2,BPRA!E46,0)","v":0},null,{"$f":"'Property Income'!G104","v":0},{"$f":"'Property Income'!I104","v":0},{"$f":"'CAs Flats'!E46","v":0},null,{"$f":"IF(ind_three=2,Industrial!E56,0)","v":0},{"$f":"IF(ag_three=2,Agricultural!E27,0)","v":0},{"$f":"IF(bpra_one=2,BPRA!E46,0)","v":0},{"$f":"SUM(O16:U16)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Additions not qualifying for AIA",null,null,null,0,{"$f":"SUM('Plant Machinery'!G20)+SUM('Plant Machinery'!F70)+SUM('Plant Machinery'!F80)","v":0},{"$f":"SUM('Plant Machinery'!J20)+SUM('Plant Machinery'!I70)+SUM('Plant Machinery'!I80)","v":0},null,null,null,null,null,null,null,{"$f":"SUM('Property Income'!G108)+SUM('Property Income'!F156)+SUM('Property Income'!F166)","v":0},{"$f":"'Property Income'!I108+'Property Income'!H156+'Property Income'!H166","v":0},null,null,null,null,null,{"$f":"SUM(O17:U17)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["AIA qualifying expenditure",null,null,null,0,{"$f":"'Plant Machinery'!G34","v":0},{"$f":"'Plant Machinery'!J34","v":0},{"$f":"'Short Life'!E70+'Short Life'!E42","v":0},null,null,null,null,null,null,{"$f":"'Property Income'!G122","v":0},{"$f":"'Property Income'!I122","v":0},null,null,null,null,null,{"$f":"SUM(O18:U18)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["De-pooled assets",null,null,null,0,{"$f":"'Plant Machinery'!G63","v":0},{"$f":"'Plant Machinery'!J63","v":0},{"$f":"-'Short Life'!L106","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Disposal proceeds",null,null,null,0,{"$f":"'Plant Machinery'!G24","v":0},{"$f":"'Plant Machinery'!J24","v":0},{"$f":"'Short Life'!F106","v":0},{"$f":"'Expensive Cars'!F75","v":0},{"$f":"IF(sba_two<2,SBA!H25,0)","v":0},{"$f":"IF(ind_three<2,Industrial!G56,0)","v":0},{"$f":"IF(ag_three<2,Agricultural!G27,0)","v":0},{"$f":"IF(bpra_one<2,BPRA!K46,0)","v":0},null,{"$f":"'Property Income'!G112","v":0},{"$f":"'Property Income'!I112","v":0},{"$f":"'CAs Flats'!K46","v":0},{"$f":"IF(sba_two=2,SBA!H25,0)","v":0},{"$f":"IF(ind_three=2,Industrial!G56,0)","v":0},{"$f":"IF(ag_three=2,Agricultural!G27,0)","v":0},{"$f":"IF(bpra_one=2,BPRA!K46,0)","v":0},{"$f":"SUM(O20:U20)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Balancing charge",null,null,{"$f":"E21","v":0},0,{"$f":"SUM('Plant Machinery'!G27)+SUM('Plant Machinery'!F76)+SUM('Plant Machinery'!F86)","v":0},{"$f":"SUM('Plant Machinery'!J27)+SUM('Plant Machinery'!I76)+SUM('Plant Machinery'!I86)","v":0},{"$f":"'Short Life'!J106","v":0},{"$f":"'Expensive Cars'!I75","v":0},null,{"$f":"IF(ind_three<2,Industrial!J56,0)","v":0},{"$f":"IF(ag_three<2,Agricultural!K27,0)","v":0},{"$f":"IF(bpra_one<2,BPRA!N46,0)","v":0},null,{"$f":"'Property Income'!G115+SUM('Property Income'!F162)+SUM('Property Income'!F172)","v":0},{"$f":"'Property Income'!I115+SUM('Property Income'!H162)+SUM('Property Income'!H172)","v":0},{"$f":"'CAs Flats'!N46","v":0},null,{"$f":"IF(ind_three=2,Industrial!J56,0)","v":0},{"$f":"IF(ag_three=2,Agricultural!K27,0)","v":0},{"$f":"IF(bpra_one=2,BPRA!N46,0)","v":0},{"$f":"SUM(O21:U21)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Balancing allowance",null,null,{"$f":"E22","v":0},0,{"$f":"'Plant Machinery'!G28","v":0},{"$f":"'Plant Machinery'!J28","v":0},{"$f":"'Short Life'!K106","v":0},{"$f":"'Expensive Cars'!J75","v":0},null,{"$f":"IF(ind_three<2,Industrial!K56,0)","v":0},{"$f":"IF(ag_three<2,Agricultural!L27,0)","v":0},{"$f":"IF(bpra_one<2,BPRA!O46,0)","v":0},null,{"$f":"'Property Income'!G116","v":0},{"$f":"'Property Income'!I116","v":0},{"$f":"'CAs Flats'!O46","v":0},null,{"$f":"IF(ind_three=2,Industrial!K56,0)","v":0},{"$f":"IF(ag_three=2,Agricultural!L27,0)","v":0},{"$f":"IF(bpra_one=2,BPRA!O46,0)","v":0},{"$f":"SUM(O22:U22)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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["WDA",null,null,{"$f":"E25","v":0},{"$f":"SUM(F25:M25)","v":0},{"$f":"'Plant Machinery'!G29-'Plant Machinery'!G31","v":0},{"$f":"'Plant Machinery'!J29-'Plant Machinery'!J31","v":0},{"$f":"'Short Life'!I106","v":0},{"$f":"'Expensive Cars'!G75-'Expensive Cars'!H75","v":0},{"$f":"IF(sba_two<2,SBA!I25,0)","v":0},{"$f":"IF(ind_three<2,Industrial!H58,0)","v":0},{"$f":"IF(ag_three<2,Agricultural!H28,0)","v":0},{"$f":"IF(bpra_one<2,BPRA!L46,0)","v":0},null,{"$f":"'Property Income'!G117-'Property Income'!G119","v":0},{"$f":"'Property Income'!I117-'Property Income'!I119","v":0},{"$f":"'CAs Flats'!L46","v":0},{"$f":"IF(sba_two=2,SBA!I25,0)","v":0},{"$f":"IF(ind_three=2,Industrial!H58,0)","v":0},{"$f":"IF(ag_three=2,Agricultural!H28,0)","v":0},{"$f":"IF(bpra_one=2,BPRA!L46,0)","v":0},{"$f":"SUM(O25:U25)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"IF(E27+V27>AIAlimit,\"Please check the AIA claimed\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Annual Investment Allowance",null,null,{"$f":"E27","v":0},{"$f":"SUM(F27:M27)","v":0},{"$f":"'Plant Machinery'!G37","v":0},{"$f":"'Plant Machinery'!J37","v":0},{"$f":"'Short Life'!G70+'Short Life'!G42","v":0},null,null,null,null,null,null,{"$f":"'Property Income'!G125","v":0},{"$f":"'Property Income'!I125","v":0},null,null,null,null,null,{"$f":"SUM(O27:U27)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Additions qualifying for FYA",null,null,null,0,{"$f":"'Plant Machinery'!F44+'Plant Machinery'!F45+'Plant Machinery'!F47+'Plant Machinery'!F49","v":0},{"$f":"'Plant Machinery'!I49","v":0},{"$f":"'Short Life'!E25+'Short Life'!E87+'Short Life'!E104","v":0},null,null,null,null,null,null,{"$f":"'Property Income'!F132+'Property Income'!F133+'Property Income'!F135+'Property Income'!F137","v":0},{"$f":"'Property Income'!H137","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["First year allowance at 40%",null,null,{"$f":"E29","v":0},0,{"$f":"'Plant Machinery'!F53","v":0},null,{"$f":"'Short Life'!H25+'Short Life'!H42","v":0},null,null,null,null,null,null,{"$f":"'Property Income'!F141","v":0},null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["First year allowance at 50%",null,null,{"$f":"E30","v":0},0,{"$f":"'Plant Machinery'!F55","v":0},null,{"$f":"'Short Life'!H87","v":0},null,null,null,null,null,null,{"$f":"'Property Income'!F143","v":0},null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["First year allowance at 100%",null,null,{"$f":"E31","v":0},0,{"$f":"'Plant Machinery'!F57","v":0},{"$f":"'Plant Machinery'!I57","v":0},{"$f":"'Short Life'!H104","v":0},null,null,null,null,null,null,{"$f":"'Property Income'!F145","v":0},{"$f":"'Property Income'!H145","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Initial allowance",null,null,{"$f":"E32","v":0},0,null,null,null,null,null,null,null,{"$f":"IF(bpra_one<2,BPRA!I46,0)","v":0},null,null,null,{"$f":"'CAs Flats'!I46","v":0},null,null,null,{"$f":"IF(bpra_one=2,BPRA!I46,0)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Additions FYA not claimed",null,null,null,0,{"$f":"'Plant Machinery'!G18","v":0},{"$f":"'Plant Machinery'!J18","v":0},null,null,null,null,null,null,null,{"$f":"'Property Income'!G106","v":0},{"$f":"'Property Income'!I106","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Additions qualifying for enhanced CAs",null,null,null,0,{"$f":"'Plant Machinery'!F51","v":0},{"$f":"'Plant Machinery'!I51","v":0},null,null,null,null,null,null,null,{"$f":"'Property Income'!F139","v":0},{"$f":"'Property Income'!H139","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Enhanced CAs at 100%",null,null,{"$f":"E35","v":0},0,{"$f":"'Plant Machinery'!F59","v":0},{"$f":"'Plant Machinery'!I59","v":0},null,null,null,null,null,null,null,{"$f":"'Property Income'!F147","v":0},{"$f":"'Property Income'!H147","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Super-deduction",null,null,{"$f":"E36","v":0},0,{"$f":"'Plant Machinery'!F72","v":0},{"$f":"'Plant Machinery'!I72","v":0},null,null,null,null,null,null,null,{"$f":"'Property Income'!F158","v":0},{"$f":"'Property Income'!H158","v":0},null,null,null,null,null,0]
["Full expensing",null,null,{"$f":"E37","v":0},0,{"$f":"'Plant Machinery'!F82","v":0},{"$f":"'Plant Machinery'!I82","v":0},null,null,null,null,null,null,null,{"$f":"'Property Income'!F168","v":0},{"$f":"'Property Income'!H168","v":0},null,null,null,null,null,0]
["Total CA claimed",null,null,{"$f":"D42-D21","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Carried forward",null,null,null,null,{"$f":"'Plant Machinery'!G65","v":0},{"$f":"'Plant Machinery'!J65","v":0},{"$f":"'Short Life'!M106","v":0},{"$f":"'Expensive Cars'!K75","v":0},{"$f":"IF(sba_two<2,SBA!M25,0)","v":0},{"$f":"IF(ind_three<2,Industrial!L56+Industrial!I56,0)","v":0},{"$f":"IF(ag_three<2,Agricultural!M27,0)","v":0},{"$f":"IF(bpra_one<2,BPRA!M46+BPRA!P46,0)","v":0},null,{"$f":"cfwd_prca","v":0},{"$f":"cfwd_prcb","v":0},{"$f":"'CAs Flats'!M46+'CAs Flats'!P46","v":0},{"$f":"IF(sba_two=2,SBA!M25,0)","v":0},{"$f":"IF(ind_three=2,Industrial!L56+Industrial!I56,0)","v":0},{"$f":"IF(ag_three=2,Agricultural!M27,0)","v":0},{"$f":"IF(bpra_one=2,BPRA!M46+BPRA!P46,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["check",null,null,null,{"$f":"E15+E16+E19-E20+E21-E22-E25+E28-E29-E30+E33+E34-E35","v":0}]
["error",null,null,null,{"$f":"E39-E40","v":0}]
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{"sheet":"Plant Machinery","index":9,"n_rows":86,"n_cols":99,"rows_kept":86,"cut":false,"hidden":true,"merged":[]}
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[null,"Period covered by this return ",null,null,null,null,null,null,null,null,null,"I propose to",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Start",null,null,null,"End",null,null,null,null,null,"hide this ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"start_date","v":"00:00:00"},null,null,null,{"$f":"end_date","v":"00:00:00"},null,null,null,null,null,"column",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,"Special rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"Pool",null,null,"Pool",null,"Cheap cars",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"£",null,null,"£",null,"£",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Tax Written Down Value - b/fwd",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1301",null,null,"C2701",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Additions - High Emission Cars"]
[]
[null,"Additions - not qualifying for FYA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1305",null,null,"C2706",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Additions - FYA not claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Additions - not qualifying for AIA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Additions - expenditure above AIA limit",null,null,null,null,{"$f":"G40","v":0},null,null,{"$f":"J40","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"                (and not eligible for 40%FYA)",null,null,null,null,{"$f":"G12+G14+G16+G18+G20+G22","v":0},null,null,{"$f":"J12+J14+J16+J18+J20+J22","v":0},null,{"$f":"L12+L14+L16","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Less - Disposal proceeds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1307",null,null,"C2708",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,{"$f":"G23-G24","v":0},null,null,{"$f":"J23-J24","v":0},null,{"$f":"L23-L24","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Balancing charge",null,null,null,null,{"$f":"MAX(0,-G26)","v":0},null,null,{"$f":"MAX(0,-J26)","v":0},null,{"$f":"MAX(0,-L26)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1308",null,null,"C2713",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Balancing allowance",null,null,null,null,null,null,"Monthly",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1314",null,null,"C2711",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Writing Down Allowance",null,null,null,{"$f":"IF(OR(F27>0,F28>0),0,ROUNDUP(ca_rate*F26*ca_fraction,0))","v":0},{"$f":"IF(OR(G27>0,G28>0),0,ROUNDUP(ca_rate*G26*ca_fraction,0))","v":0},null,{"$f":"IF(OR(I27>0,I28>0),0,ROUNDUP(ca_ratelower*I26*ca_fraction,0))","v":0},{"$f":"IF(OR(J27>0,J28>0),0,ROUNDUP(ca_ratelower*J26*ca_fraction,0))","v":0},null,{"$f":"IF(OR(L27>0,L28>0),0,ROUNDUP(ca_rate*L26*ca_fraction,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1313",null,null,"C2710",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(OR(start_date=0,end_date=0),\"Please enter the start and end dates on the Company details sheet\",\"\")","v":"Please enter the start and end dates on the Company details sheet"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Less: WDA not claimed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Eligible for AIA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Total qualifying expenditure",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1306",null,null,"C2707",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Maximum AIA for pools",null,null,null,{"$f":"AIAlimit","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"AIA claimed",null,null,null,{"$f":"IF('Capital Allowances Summary'!E27+'Capital Allowances Summary'!V27>AIAlimit,\"Please check the AIA claimed\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1312",null,null,"C2709",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Amount in excess of AIA",null,null,null,null,{"$f":"G34-G37","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Less: additions qualifying for FYA at 40%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Transfer to current pool",null,null,null,null,{"$f":"G38-G39","v":0},null,null,{"$f":"J34-J37","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Eligible for FYA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Additions - qualifying for FYA @ 40% in excess of AIA",null,null,null,{"$f":"SUM(G39)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Additions - qualifying for FYA @ 40% - other",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Additions - qualifying for FYA @ 50%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Additions - qualifying for FYA @ 100%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F49>0,\"C1302\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Enhanced CAs qualifying for 100%",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F49>0,\"\",\"C1302\")","v":"C1302"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"FYA claimed at 40%",null,null,null,{"$f":"ROUNDUP(0.4*(F44+F45),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"FYA claimed at 50%",null,null,null,{"$f":"ROUNDUP(0.5*F47,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"FYA claimed at 100%",null,null,null,{"$f":"F49","v":0},null,null,{"$f":"I49","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F57>0,\"C1309\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Enhanced CAs at 100%",null,null,null,{"$f":"F51","v":0},null,null,{"$f":"I51","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F57>0,\"\",\"C1309\")","v":"C1309"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Transfer to pool",null,null,null,null,{"$f":"F44+F45-F53","v":0},null,null,{"$f":"F47-F55","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Transfer short life assets to pool",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Tax Written Down Value - c/fwd",null,null,null,null,{"$f":"G26-G29+G31+G61+G63+G27-G28","v":0},null,null,{"$f":"J26-J29+J31+J61+J63+J27-J28+J74","v":0},null,{"$f":"L26-L29+L31+L27-L28","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1316",null,null,"C2714",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"(including transfer of Super-deduction special rate)"]
[]
[null,"Super-deduction"]
[null,"https://www.gov.uk/guidance/super-deduction"]
[null,"Expenditure",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1317"]
[]
[null,"Allowance",null,null,null,{"$f":"ROUNDUP('Tax Calculation'!F23*F70/100,0)","v":0},null,null,{"$f":"ROUNDUP(0.5*I70,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1318"]
[]
[null,"Written Down Value",null,null,null,null,{"$f":"MAX(0,SUM(F70)-F72)","v":0},null,null,{"$f":"MAX(0,SUM(I70)-I72)","v":0}]
[]
[null,"Balancing charge",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C1319"]
[]
[null,"Full expensing"]
[null,"https://www.gov.uk/government/publications/capital-allowances-full-expensing"]
[null,"Expenditure"]
[]
[null,"Allowance",null,null,null,{"$f":"ROUNDUP(F80,0)","v":0},null,null,{"$f":"ROUNDUP(0.5*I80,0)","v":0}]
[]
[null,"Written Down Value",null,null,null,null,{"$f":"MAX(0,SUM(F80)-F82)","v":0},null,null,{"$f":"MAX(0,SUM(I80)-I82)","v":0}]
[]
[null,"Balancing charge"]

{"sheet":"Short Life","index":10,"n_rows":107,"n_cols":39,"rows_kept":107,"cut":false,"hidden":true,"merged":[]}
["Capital Allowances - Short Life Assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"select",null,null,null,null,null,null,null,null,null,null,null,null,"hide","hide","hide","hide","hide","hide","hide","hide","hide","hide","hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Company Name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"company_name&\"\"","v":"Please enter the client"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Period covered by this return ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Start",null,null,"End",null,null,null,null,null,null,null,null,null,null,null,1]
[{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year of",1]
["40% First Year Allowance",null,null,null,null,null,null,null,null,null,null,"Transferred",null,null,"transfer to",1]
[null,null,null,"Tax WDV",null,null,null,null,null,"Balancing","Balancing","into P&M","Tax WDV","Year of","P & M",1]
["Description",null,"Ref.","b/fwd","Additions","Disposals","AIA","FYA","WDA","charge","allowance","pool","c/fwd","expenditure","pool",1]
[null,null,null,null,null,null,"(N/A)",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,{"$f":"IF(ISNUMBER(F15),0,ROUNDUP(0.4*E15,0))","v":0},{"$f":"IF(ISNUMBER(F15),0,ROUNDUP(ca_rate*D15*ca_fraction,0))","v":0},{"$f":"IF(ISNUMBER(F15),MAX(0,F15-D15-E15,0),0)","v":0},{"$f":"IF(ISNUMBER(F15),MAX(0,D15+E15-F15,0),0)","v":0},null,{"$f":"IF(ISNUMBER(F15),0,D15+E15-H15-I15-L15)","v":0},null,{"$f":"IF(N15>0,N15+5,\"\")","v":""},1]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,{"$f":"IF(N16>0,N16+5,\"\")","v":""},{"$f":"IF(OR(A16<>\"\",D16>0,E16>0,F16>0),1,0)","v":0}]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,"",{"$f":"IF(OR(A17<>\"\",D17>0,E17>0,F17>0),1,0)","v":0}]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,"",{"$f":"IF(OR(A18<>\"\",D18>0,E18>0,F18>0),1,0)","v":0}]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,"",0]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,"",0]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,"",0]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,"",0]
[null,null,null,null,null,null,null,0,0,0,0,null,0,null,"",0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Total",null,{"$f":"COUNTIF(A15:A23,\"*\")","v":0},{"$f":"SUM(D15:D23)","v":0},0,0,0,0,0,0,0,0,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year of",1]
["FYA at 40% and AIA potentially available",null,null,null,null,null,null,null,null,null,null,"Transferred",null,null,"transfer to",1]
[null,null,null,"Tax WDV",null,null,null,null,null,"Balancing","Balancing","into P&M","Tax WDV","Year of","P & M",1]
["Description",null,"Ref.","b/fwd","Additions","Disposals","AIA","FYA","WDA","charge","allowance","pool","c/fwd","expenditure","pool",1]
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{"sheet":"Industrial","index":13,"n_rows":61,"n_cols":36,"rows_kept":61,"cut":false,"hidden":true,"merged":[]}
["Capital Allowances - Industrial Buildings (including hotels) Allowances",null,null,null,null,null,null,null,null,null,null,null,null,null,"select",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide","hide","hide"]
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["Company Name",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Period covered by this return ",null,null,null,null,null,null,1,null,null,null,null,null,null,1]
["Start",null,null,"End",null,null,null,{"$f":"IF(ind_three=2,\"E35\",\"C17\")","v":"C17"},null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,null,null,null,null,"CTAP",null,1]
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[null,null,null,null,null,null,null,0,null,0,0,0,null,{"$f":"IF(M36>0,M36+25,\"\")","v":""},0]
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["Second hand assets with other rates",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,null,0,0,0,null,null,0]
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[null,null,null,null,null,null,null,null,null,0,0,0,null,null,0]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Total",null,null,{"$f":"SUM(D14:D55)","v":0},{"$f":"SUM(E14:E55)","v":0},0,0,0,0,0,0,0,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$H$7&\"03\"","v":"C1703"},null,{"$f":"$H$7&\"02\"","v":"C1702"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Restriction of WDAs in transitional period",null,null,null,null,null,null,{"$f":"MIN(H56,H59+H60)","v":0},null,null,null,null,null,null,1]
["Revised WDA in the first financial year",null,null,null,null,null,null,{"$f":"ROUNDUP(H56*fy1factor/(end_date-start_date+1),0)","v":0},null,null,null,null,null,null,1]
["Revised WDA in the second financial year",null,null,null,null,null,null,{"$f":"ROUNDUP(H56*fy2factor/(end_date-start_date+1),0)","v":0},null,null,null,null,null,null,1]
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{"sheet":"Agricultural","index":14,"n_rows":28,"n_cols":37,"rows_kept":28,"cut":false,"hidden":true,"merged":[]}
["Capital Allowances - Agricultural Buildings Allowances",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"select"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Company Name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
["Period covered by this return ",null,null,null,null,null,null,1,null,null,null,null,null,null,null,1]
["Start",null,null,"End",null,null,null,{"$f":"IF(ag_three=2,\"E34\",\"C16\")","v":"C16"},null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,"Restricted","Restricted",null,null,null,"CTAP",null,1]
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["Description",null,"Ref.","costs","Additions","b/fwd","Disposals","Full WDA","in FY1","in FY2","charge","allowance","c/fwd","into use","life ends",1]
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[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,0,0,0,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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{"sheet":"Expenses","index":15,"n_rows":100,"n_cols":99,"rows_kept":100,"cut":false,"hidden":true,"merged":[]}
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[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Period covered by this return ",null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I6","v":1}]
[null,"Start",null,null,"End",null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"},null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"£","£",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Entertaining",null,null,null,null,"Per accounts","Not allowable",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B12<>\"\",G12<>0,H12<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B13<>\"\",G13<>0,H13<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Total",null,null,null,null,{"$f":"SUM(G11:G19)","v":0},{"$f":"INT(SUM(H11:H19))","v":0},1,null,null,null,null,null,null,null,null,"C0253",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I21","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Gifts, subscriptions and donations",null,null,null,null,"Per accounts","Not allowable",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I23","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B25<>\"\",G25<>0,H25<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B26<>\"\",G26<>0,H26<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Total",null,null,null,null,{"$f":"SUM(G24:G32)","v":0},{"$f":"INT(SUM(H24:H32))","v":0},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I34","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Legal and professional fees",null,null,null,null,"Per accounts","Not allowable",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I36","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B38<>\"\",G38<>0,H38<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B39<>\"\",G39<>0,H39<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Total",null,null,null,null,{"$f":"SUM(G37:G45)","v":0},{"$f":"INT(SUM(H37:H45))","v":0},1,null,null,null,null,null,null,null,null,"C0227",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I47","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Repairs and renewals",null,null,null,null,"Per accounts","Not allowable",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I49","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B51<>\"\",G51<>0,H51<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B52<>\"\",G52<>0,H52<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
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[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Total",null,null,null,null,{"$f":"SUM(G50:G58)","v":0},{"$f":"INT(SUM(H50:H58))","v":0},1,null,null,null,null,null,null,null,null,"C0231",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I60","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Sundry expenses",null,null,null,null,"Per accounts","Not allowable",1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I62","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B64<>\"\",G64<>0,H64<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B65<>\"\",G65<>0,H65<>0),1,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Total",null,null,null,null,{"$f":"SUM(G63:G71)","v":0},{"$f":"INT(SUM(H63:H71))","v":0},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I73","v":1}]
[null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Pension contributions",null,null,null,null,"Per accounts",null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"I75","v":1}]
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["Total",null,null,{"$f":"SUM(D14:D45)","v":0},{"$f":"SUM(E14:E45)","v":0},null,null,{"$f":"SUM(H14:H45)","v":0},0,0,0,0,0,0,0,0,null,null,1,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$F$5&\"02\"","v":"C2602"},null,null,null,{"$f":"$F$5&\"05\"","v":"C2605"},{"$f":"$F$5&\"01\"","v":"C2601"},{"$f":"$F$5&\"04\"","v":"C2604"},{"$f":"$F$5&\"06\"","v":"C2606"},null,{"$f":"$F$5&\"09\"","v":"C2609"},{"$f":"$F$5&\"07\"","v":"C2607"},{"$f":"$F$5&\"10\"","v":"C2610"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]

{"sheet":"Gains and losses","index":17,"n_rows":90,"n_cols":70,"rows_kept":90,"cut":false,"hidden":true,"merged":[]}
["CGT Gains and losses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide","hide",null,"hide","hide",null,"hide","hide",null,"hide","hide",null,"hide","hide"]
[]
["Company Name"]
[{"$f":"company_name&\"\"","v":"Please enter the client"}]
["Period covered by this return "]
[null,"Start",null,"End"]
[null,{"$f":"start_date","v":"00:00:00"},null,{"$f":"end_date","v":"00:00:00"},null,"Asset 1",null,null,"Asset 2",null,null,"Asset 3",null,null,"Asset 4",null,null,"Asset 5",null,null,"Asset 6",null,null,"Asset 7",null,null,"Asset 8",null,null,"Asset 9",null,null,"Asset 10",null,null,"Asset 11",null,null,"Asset 12",null,null,"Asset 13",null,null,"Asset 14",null,null,"Asset 15"]
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["Asset description",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"M0101",null,null,"M0201",null,null,"M0301",null,null,"M0401",null,null,"M0501"]
[null,null,null,null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount",null,"Date","Amount"]
["Disposal Consideration",null,null,null,null,null,{"$f":"YEAR(E11)","v":1900},null,null,{"$f":"YEAR(H11)","v":1900},null,null,{"$f":"YEAR(K11)","v":1900},null,null,{"$f":"YEAR(N11)","v":1900},null,null,{"$f":"YEAR(Q11)","v":1900},null,null,{"$f":"YEAR(T11)","v":1900},null,null,{"$f":"YEAR(W11)","v":1900},null,null,{"$f":"YEAR(Z11)","v":1900},null,null,{"$f":"YEAR(AC11)","v":1900},null,null,{"$f":"YEAR(AF11)","v":1900},null,null,{"$f":"YEAR(AI11)","v":1900},null,null,{"$f":"YEAR(AL11)","v":1900},null,null,{"$f":"YEAR(AO11)","v":1900},null,null,{"$f":"YEAR(AR11)","v":1900},null,null,{"$f":"YEAR(AU11)","v":1900},null,null,null,null,null,null,null,"M0103","M0104",null,"M0203","M0204",null,"M0303","M0304",null,"M0403","M0404",null,"M0503","M0504"]
["Less: incidental Costs of Disposal",null,null,null,null,null,{"$f":"MONTH(E11)","v":1},null,null,{"$f":"MONTH(H11)","v":1},null,null,{"$f":"MONTH(K11)","v":1},null,null,{"$f":"MONTH(N11)","v":1},null,null,{"$f":"MONTH(Q11)","v":1},null,null,{"$f":"MONTH(T11)","v":1},null,null,{"$f":"MONTH(W11)","v":1},null,null,{"$f":"MONTH(Z11)","v":1},null,null,{"$f":"MONTH(AC11)","v":1},null,null,{"$f":"MONTH(AF11)","v":1},null,null,{"$f":"MONTH(AI11)","v":1},null,null,{"$f":"MONTH(AL11)","v":1},null,null,{"$f":"MONTH(AO11)","v":1},null,null,{"$f":"MONTH(AR11)","v":1},null,null,{"$f":"MONTH(AU11)","v":1},null,null,null,null,null,null,null,null,"M0105",null,null,"M0205",null,null,"M0305",null,null,"M0405",null,null,"M0505"]
["Net Consideration",null,null,null,null,{"$f":"F11-ABS(F12)","v":0},{"$f":"IF(G11<1982,0,VLOOKUP(G11,rpitable,G12+1))","v":0},null,{"$f":"I11-ABS(I12)","v":0},{"$f":"IF(J11<1982,0,VLOOKUP(J11,rpitable,J12+1))","v":0},null,{"$f":"L11-ABS(L12)","v":0},{"$f":"IF(M11<1982,0,VLOOKUP(M11,rpitable,M12+1))","v":0},null,{"$f":"O11-ABS(O12)","v":0},{"$f":"IF(P11<1982,0,VLOOKUP(P11,rpitable,P12+1))","v":0},null,{"$f":"R11-ABS(R12)","v":0},{"$f":"IF(S11<1982,0,VLOOKUP(S11,rpitable,S12+1))","v":0},null,{"$f":"U11-ABS(U12)","v":0},{"$f":"IF(V11<1982,0,VLOOKUP(V11,rpitable,V12+1))","v":0},null,{"$f":"X11-ABS(X12)","v":0},{"$f":"IF(Y11<1982,0,VLOOKUP(Y11,rpitable,Y12+1))","v":0},null,{"$f":"AA11-ABS(AA12)","v":0},{"$f":"IF(AB11<1982,0,VLOOKUP(AB11,rpitable,AB12+1))","v":0},null,{"$f":"AD11-ABS(AD12)","v":0},{"$f":"IF(AE11<1982,0,VLOOKUP(AE11,rpitable,AE12+1))","v":0},null,{"$f":"AG11-ABS(AG12)","v":0},{"$f":"IF(AH11<1982,0,VLOOKUP(AH11,rpitable,AH12+1))","v":0},null,{"$f":"AJ11-ABS(AJ12)","v":0},{"$f":"IF(AK11<1982,0,VLOOKUP(AK11,rpitable,AK12+1))","v":0},null,{"$f":"AM11-ABS(AM12)","v":0},{"$f":"IF(AN11<1982,0,VLOOKUP(AN11,rpitable,AN12+1))","v":0},null,{"$f":"AP11-ABS(AP12)","v":0},{"$f":"IF(AQ11<1982,0,VLOOKUP(AQ11,rpitable,AQ12+1))","v":0},null,{"$f":"AS11-ABS(AS12)","v":0},{"$f":"IF(AT11<1982,0,VLOOKUP(AT11,rpitable,AT12+1))","v":0},null,{"$f":"AV11-ABS(AV12)","v":0},{"$f":"IF(AW11<1982,0,VLOOKUP(AW11,rpitable,AW12+1))","v":0}]
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["Allowable Expenditure:"]
["Acquisition cost 1/ March 1982 value",null,null,null,null,null,{"$f":"YEAR(E16)","v":1900},null,null,{"$f":"YEAR(H16)","v":1900},null,null,{"$f":"YEAR(K16)","v":1900},null,null,{"$f":"YEAR(N16)","v":1900},null,null,{"$f":"YEAR(Q16)","v":1900},null,null,{"$f":"YEAR(T16)","v":1900},null,null,{"$f":"YEAR(W16)","v":1900},null,null,{"$f":"YEAR(Z16)","v":1900},null,null,{"$f":"YEAR(AC16)","v":1900},null,null,{"$f":"YEAR(AF16)","v":1900},null,null,{"$f":"YEAR(AI16)","v":1900},null,null,{"$f":"YEAR(AL16)","v":1900},null,null,{"$f":"YEAR(AO16)","v":1900},null,null,{"$f":"YEAR(AR16)","v":1900},null,null,{"$f":"YEAR(AU16)","v":1900},null,null,null,null,null,null,null,"M0102",null,null,"M0202",null,null,"M0302",null,null,"M0402",null,null,"M0502"]
["Incidental costs of acquisition 1",null,null,null,null,null,{"$f":"MONTH(E16)","v":1},null,null,{"$f":"MONTH(H16)","v":1},null,null,{"$f":"MONTH(K16)","v":1},null,null,{"$f":"MONTH(N16)","v":1},null,null,{"$f":"MONTH(Q16)","v":1},null,null,{"$f":"MONTH(T16)","v":1},null,null,{"$f":"MONTH(W16)","v":1},null,null,{"$f":"MONTH(Z16)","v":1},null,null,{"$f":"MONTH(AC16)","v":1},null,null,{"$f":"MONTH(AF16)","v":1},null,null,{"$f":"MONTH(AI16)","v":1},null,null,{"$f":"MONTH(AL16)","v":1},null,null,{"$f":"MONTH(AO16)","v":1},null,null,{"$f":"MONTH(AR16)","v":1},null,null,{"$f":"MONTH(AU16)","v":1}]
["Acquisition cost 2/ March 1982 value",null,null,null,null,null,{"$f":"VLOOKUP(MAX(1982,G16),rpitable,G17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,J16),rpitable,J17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,M16),rpitable,M17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,P16),rpitable,P17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,S16),rpitable,S17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,V16),rpitable,V17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,Y16),rpitable,Y17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AB16),rpitable,AB17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AE16),rpitable,AE17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AH16),rpitable,AH17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AK16),rpitable,AK17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AN16),rpitable,AN17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AQ16),rpitable,AQ17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AT16),rpitable,AT17+1)","v":79.442332065906214},null,null,{"$f":"VLOOKUP(MAX(1982,AW16),rpitable,AW17+1)","v":79.442332065906214}]
["Incidental costs of acquisition 2",null,null,null,null,null,{"$f":"MAX(0,ROUND((G$13-G18)/G18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((J$13-J18)/J18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((M$13-M18)/M18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((P$13-P18)/P18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((S$13-S18)/S18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((V$13-V18)/V18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((Y$13-Y18)/Y18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AB$13-AB18)/AB18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AE$13-AE18)/AE18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AH$13-AH18)/AH18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AK$13-AK18)/AK18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AN$13-AN18)/AN18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AQ$13-AQ18)/AQ18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AT$13-AT18)/AT18,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AW$13-AW18)/AW18,3))","v":0}]
["Total acquisition costs",null,null,null,null,{"$f":"SUM(F16:F19)","v":0},{"$f":"YEAR(E18)","v":1900},null,{"$f":"SUM(I16:I19)","v":0},{"$f":"YEAR(H18)","v":1900},null,{"$f":"SUM(L16:L19)","v":0},{"$f":"YEAR(K18)","v":1900},null,{"$f":"SUM(O16:O19)","v":0},{"$f":"YEAR(N18)","v":1900},null,{"$f":"SUM(R16:R19)","v":0},{"$f":"YEAR(Q18)","v":1900},null,{"$f":"SUM(U16:U19)","v":0},{"$f":"YEAR(T18)","v":1900},null,{"$f":"SUM(X16:X19)","v":0},{"$f":"YEAR(W18)","v":1900},null,{"$f":"SUM(AA16:AA19)","v":0},{"$f":"YEAR(Z18)","v":1900},null,{"$f":"SUM(AD16:AD19)","v":0},{"$f":"YEAR(AC18)","v":1900},null,{"$f":"SUM(AG16:AG19)","v":0},{"$f":"YEAR(AF18)","v":1900},null,{"$f":"SUM(AJ16:AJ19)","v":0},{"$f":"YEAR(AI18)","v":1900},null,{"$f":"SUM(AM16:AM19)","v":0},{"$f":"YEAR(AL18)","v":1900},null,{"$f":"SUM(AP16:AP19)","v":0},{"$f":"YEAR(AO18)","v":1900},null,{"$f":"SUM(AS16:AS19)","v":0},{"$f":"YEAR(AR18)","v":1900},null,{"$f":"SUM(AV16:AV19)","v":0},{"$f":"YEAR(AU18)","v":1900}]
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["Enhancement Expenditure",null,null,null,null,null,{"$f":"MAX(0,ROUND((G$13-G22)/G22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((J$13-J22)/J22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((M$13-M22)/M22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((P$13-P22)/P22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((S$13-S22)/S22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((V$13-V22)/V22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((Y$13-Y22)/Y22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AB$13-AB22)/AB22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AE$13-AE22)/AE22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AH$13-AH22)/AH22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AK$13-AK22)/AK22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AN$13-AN22)/AN22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AQ$13-AQ22)/AQ22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AT$13-AT22)/AT22,3))","v":0},null,null,{"$f":"MAX(0,ROUND((AW$13-AW22)/AW22,3))","v":0}]
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[]
["Gain/(Loss) before indexation allowance",null,null,null,null,{"$f":"F13-F63","v":0},null,null,{"$f":"I13-I63","v":0},null,null,{"$f":"L13-L63","v":0},null,null,{"$f":"O13-O63","v":0},null,null,{"$f":"R13-R63","v":0},null,null,{"$f":"U13-U63","v":0},null,null,{"$f":"X13-X63","v":0},null,null,{"$f":"AA13-AA63","v":0},null,null,{"$f":"AD13-AD63","v":0},null,null,{"$f":"AG13-AG63","v":0},null,null,{"$f":"AJ13-AJ63","v":0},null,null,{"$f":"AM13-AM63","v":0},null,null,{"$f":"AP13-AP63","v":0},null,null,{"$f":"AS13-AS63","v":0},null,null,{"$f":"AV13-AV63","v":0}]
[]
["Indexation allowance:"]
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[null,7,null,null,{"$f":"IF(F48=0,0,G51)","v":0},{"$f":"F48*G51","v":0},null,{"$f":"IF(I48=0,0,J51)","v":0},{"$f":"I48*J51","v":0},null,{"$f":"IF(L48=0,0,M51)","v":0},{"$f":"L48*M51","v":0},null,{"$f":"IF(O48=0,0,P51)","v":0},{"$f":"O48*P51","v":0},null,{"$f":"IF(R48=0,0,S51)","v":0},{"$f":"R48*S51","v":0},null,{"$f":"IF(U48=0,0,V51)","v":0},{"$f":"U48*V51","v":0},null,{"$f":"IF(X48=0,0,Y51)","v":0},{"$f":"X48*Y51","v":0},null,{"$f":"IF(AA48=0,0,AB51)","v":0},{"$f":"AA48*AB51","v":0},null,{"$f":"IF(AD48=0,0,AE51)","v":0},{"$f":"AD48*AE51","v":0},null,{"$f":"IF(AG48=0,0,AH51)","v":0},{"$f":"AG48*AH51","v":0},null,{"$f":"IF(AJ48=0,0,AK51)","v":0},{"$f":"AJ48*AK51","v":0},null,{"$f":"IF(AM48=0,0,AN51)","v":0},{"$f":"AM48*AN51","v":0},null,{"$f":"IF(AP48=0,0,AQ51)","v":0},{"$f":"AP48*AQ51","v":0},null,{"$f":"IF(AS48=0,0,AT51)","v":0},{"$f":"AS48*AT51","v":0},null,{"$f":"IF(AV48=0,0,AW51)","v":0},{"$f":"AV48*AW51","v":0}]
[null,8,null,null,{"$f":"IF(F52=0,0,G55)","v":0},{"$f":"F52*G55","v":0},null,{"$f":"IF(I52=0,0,J55)","v":0},{"$f":"I52*J55","v":0},null,{"$f":"IF(L52=0,0,M55)","v":0},{"$f":"L52*M55","v":0},null,{"$f":"IF(O52=0,0,P55)","v":0},{"$f":"O52*P55","v":0},null,{"$f":"IF(R52=0,0,S55)","v":0},{"$f":"R52*S55","v":0},null,{"$f":"IF(U52=0,0,V55)","v":0},{"$f":"U52*V55","v":0},null,{"$f":"IF(X52=0,0,Y55)","v":0},{"$f":"X52*Y55","v":0},null,{"$f":"IF(AA52=0,0,AB55)","v":0},{"$f":"AA52*AB55","v":0},null,{"$f":"IF(AD52=0,0,AE55)","v":0},{"$f":"AD52*AE55","v":0},null,{"$f":"IF(AG52=0,0,AH55)","v":0},{"$f":"AG52*AH55","v":0},null,{"$f":"IF(AJ52=0,0,AK55)","v":0},{"$f":"AJ52*AK55","v":0},null,{"$f":"IF(AM52=0,0,AN55)","v":0},{"$f":"AM52*AN55","v":0},null,{"$f":"IF(AP52=0,0,AQ55)","v":0},{"$f":"AP52*AQ55","v":0},null,{"$f":"IF(AS52=0,0,AT55)","v":0},{"$f":"AS52*AT55","v":0},null,{"$f":"IF(AV52=0,0,AW55)","v":0},{"$f":"AV52*AW55","v":0}]
[null,9,null,null,{"$f":"IF(F56=0,0,G59)","v":0},{"$f":"F56*G59","v":0},null,{"$f":"IF(I56=0,0,J59)","v":0},{"$f":"I56*J59","v":0},null,{"$f":"IF(L56=0,0,M59)","v":0},{"$f":"L56*M59","v":0},null,{"$f":"IF(O56=0,0,P59)","v":0},{"$f":"O56*P59","v":0},null,{"$f":"IF(R56=0,0,S59)","v":0},{"$f":"R56*S59","v":0},null,{"$f":"IF(U56=0,0,V59)","v":0},{"$f":"U56*V59","v":0},null,{"$f":"IF(X56=0,0,Y59)","v":0},{"$f":"X56*Y59","v":0},null,{"$f":"IF(AA56=0,0,AB59)","v":0},{"$f":"AA56*AB59","v":0},null,{"$f":"IF(AD56=0,0,AE59)","v":0},{"$f":"AD56*AE59","v":0},null,{"$f":"IF(AG56=0,0,AH59)","v":0},{"$f":"AG56*AH59","v":0},null,{"$f":"IF(AJ56=0,0,AK59)","v":0},{"$f":"AJ56*AK59","v":0},null,{"$f":"IF(AM56=0,0,AN59)","v":0},{"$f":"AM56*AN59","v":0},null,{"$f":"IF(AP56=0,0,AQ59)","v":0},{"$f":"AP56*AQ59","v":0},null,{"$f":"IF(AS56=0,0,AT59)","v":0},{"$f":"AS56*AT59","v":0},null,{"$f":"IF(AV56=0,0,AW59)","v":0},{"$f":"AV56*AW59","v":0}]
[null,10,null,null,{"$f":"IF(F60=0,0,G63)","v":0},{"$f":"F60*G63","v":0},null,{"$f":"IF(I60=0,0,J63)","v":0},{"$f":"I60*J63","v":0},null,{"$f":"IF(L60=0,0,M63)","v":0},{"$f":"L60*M63","v":0},null,{"$f":"IF(O60=0,0,P63)","v":0},{"$f":"O60*P63","v":0},null,{"$f":"IF(R60=0,0,S63)","v":0},{"$f":"R60*S63","v":0},null,{"$f":"IF(U60=0,0,V63)","v":0},{"$f":"U60*V63","v":0},null,{"$f":"IF(X60=0,0,Y63)","v":0},{"$f":"X60*Y63","v":0},null,{"$f":"IF(AA60=0,0,AB63)","v":0},{"$f":"AA60*AB63","v":0},null,{"$f":"IF(AD60=0,0,AE63)","v":0},{"$f":"AD60*AE63","v":0},null,{"$f":"IF(AG60=0,0,AH63)","v":0},{"$f":"AG60*AH63","v":0},null,{"$f":"IF(AJ60=0,0,AK63)","v":0},{"$f":"AJ60*AK63","v":0},null,{"$f":"IF(AM60=0,0,AN63)","v":0},{"$f":"AM60*AN63","v":0},null,{"$f":"IF(AP60=0,0,AQ63)","v":0},{"$f":"AP60*AQ63","v":0},null,{"$f":"IF(AS60=0,0,AT63)","v":0},{"$f":"AS60*AT63","v":0},null,{"$f":"IF(AV60=0,0,AW63)","v":0},{"$f":"AV60*AW63","v":0}]
["Total indexation allowance",null,null,null,null,{"$f":"F69+SUM(F71:F80)","v":0},null,null,{"$f":"I69+SUM(I71:I80)","v":0},null,null,{"$f":"L69+SUM(L71:L80)","v":0},null,null,{"$f":"O69+SUM(O71:O80)","v":0},null,null,{"$f":"R69+SUM(R71:R80)","v":0},null,null,{"$f":"U69+SUM(U71:U80)","v":0},null,null,{"$f":"X69+SUM(X71:X80)","v":0},null,null,{"$f":"AA69+SUM(AA71:AA80)","v":0},null,null,{"$f":"AD69+SUM(AD71:AD80)","v":0},null,null,{"$f":"AG69+SUM(AG71:AG80)","v":0},null,null,{"$f":"AJ69+SUM(AJ71:AJ80)","v":0},null,null,{"$f":"AM69+SUM(AM71:AM80)","v":0},null,null,{"$f":"AP69+SUM(AP71:AP80)","v":0},null,null,{"$f":"AS69+SUM(AS71:AS80)","v":0},null,null,{"$f":"AV69+SUM(AV71:AV80)","v":0},null,null,null,null,null,null,null,null,null,"M0109",null,null,"M0209",null,null,"M0309",null,null,"M0409",null,null,"M0509"]
[]
["Indexed Gain (after rounding)",null,null,null,null,{"$f":"MAX(0,ROUNDDOWN(F65-F81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(I65-I81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(L65-L81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(O65-O81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(R65-R81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(U65-U81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(X65-X81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AA65-AA81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AD65-AD81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AG65-AG81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AJ65-AJ81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AM65-AM81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AP65-AP81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AS65-AS81,0))","v":0},null,null,{"$f":"MAX(0,ROUNDDOWN(AV65-AV81,0))","v":0},null,null,null,null,null,null,null,null,null,"M0119",null,null,"M0219",null,null,"M0319",null,null,"M0419",null,null,"M0519"]
["Loss",null,null,null,null,{"$f":"-MIN(0,F65)","v":0},null,null,{"$f":"-MIN(0,I65)","v":0},null,null,{"$f":"-MIN(0,L65)","v":0},null,null,{"$f":"-MIN(0,O65)","v":0},null,null,{"$f":"-MIN(0,R65)","v":0},null,null,{"$f":"-MIN(0,U65)","v":0},null,null,{"$f":"-MIN(0,X65)","v":0},null,null,{"$f":"-MIN(0,AA65)","v":0},null,null,{"$f":"-MIN(0,AD65)","v":0},null,null,{"$f":"-MIN(0,AG65)","v":0},null,null,{"$f":"-MIN(0,AJ65)","v":0},null,null,{"$f":"-MIN(0,AM65)","v":0},null,null,{"$f":"-MIN(0,AP65)","v":0},null,null,{"$f":"-MIN(0,AS65)","v":0},null,null,{"$f":"-MIN(0,AV65)","v":0},null,null,null,null,null,null,null,null,null,"M0120",null,null,"M0220",null,null,"M0320",null,null,"M0420",null,null,"M0520"]
["Total indexed gain this accounting period",null,null,null,null,{"$f":"SUM(F83:AW83)","v":0}]
["Summary of losses"]
["Loss brought forward from previous period"]
["Total losses this period",null,null,null,null,{"$f":"ROUNDUP(SUM(F84:AW84),0)","v":0}]
["Loss used this period",null,null,null,null,{"$f":"MIN(F85,F88+INT(bfwd_gl))","v":0}]
["Loss carried forward to next period",null,null,null,null,{"$f":"MAX(bfwd_gl+F88-F89,0)","v":0}]

{"sheet":"Property Income","index":18,"n_rows":172,"n_cols":37,"rows_kept":172,"cut":false,"hidden":true,"merged":[]}
[null,"Property Income",null,null,null,null,null,null,null,null,null,"select",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide",null,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Company Name",null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"company_name&\"\"","v":"Please enter the client"},null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Period covered by this return ",null,null,null,null,null,null,null,null,null,1]
[null,"Start",null,null,"End",null,null,null,null,null,null,1]
[null,{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"},null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,"£",null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Net income per accounts",null,null,null,null,null,null,"",null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0106"]
[null,"- this shows the amount which will be added back to accounts profit",null,null,null,null,null,null,null,null,null,1]
[null,"(does not link to the figures below)",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Net rental income for tax:",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Rents",null,null,null,null,"Per",null,null,null,null,1]
[null,"Premiums",null,null,null,"Ref.","accounts","Taxable",null,null,null,1]
[null,"",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B21<>\"\",F21>0,G21>0,H21>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B22<>\"\",F22>0,G22>0,H22>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B23<>\"\",F23>0,G23>0,H23>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B24<>\"\",F24>0,G24>0,H24>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B25<>\"\",F25>0,G25>0,H25>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"SUM(G20:G25)","v":0},null,null,null,null,1]
[null,"Other income",null,null,null,null,null,null,null,null,null,1]
[null,"",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B30<>\"\",F30>0,G30>0,H30>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B31<>\"\",F31>0,G31>0,H31>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B32<>\"\",F32>0,G32>0,H32>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B33<>\"\",F33>0,G33>0,H33>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B34<>\"\",F34>0,G34>0,H34>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"SUM(G29:G34)","v":0},null,null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0107"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"Per","Disallowed/",null,null,null,1]
[null,"Less: Rental property expenses",null,null,null,"Ref.","accounts","(allowed)",null,null,null,1]
[null,null,null,null,null,null,"£","£",null,null,null,1]
[null,"Narrative",null,null,null,null,null,null,null,null,null,1]
[null,"",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B43<>\"\",F43>0,G43>0,H43>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B49<>\"\",F49>0,G49>0,H49>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"\"Energy saving allowance\"","v":"Energy saving allowance"},null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Total property expenses",null,null,null,null,{"$f":"SUM(G42:G62)","v":0},null,{"$f":"SUM(H42:H62)","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0108"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Capital Allowances - Flat Conversion",null,null,null,null,null,null,{"$f":"-('Capital Allowances Summary'!Q42-'Capital Allowances Summary'!Q21)","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Structures and Buildings Allowances",null,null,null,null,null,null,{"$f":"IF(sba_two=2,-('Capital Allowances Summary'!R42-'Capital Allowances Summary'!R21),0)","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Agricultural Buildings Allowances",null,null,null,null,null,null,{"$f":"IF(ag_three=2,-('Capital Allowances Summary'!T42-'Capital Allowances Summary'!T21),0)","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Business Premises Renovation Allowances",null,null,null,null,null,null,{"$f":"IF(bpra_one=2,-('Capital Allowances Summary'!U42-'Capital Allowances Summary'!U21),0)","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3808"]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Capital Allowances - see below",null,null,null,null,null,null,{"$f":"-('Capital Allowances Summary'!O42-'Capital Allowances Summary'!O21+'Capital Allowances Summary'!P42-'Capital Allowances Summary'!P21)","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Schedule A Income",null,null,null,null,null,null,{"$f":"SUM(I63)+SUM(H20:H34)+SUM(I65:I73)","v":0},null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0101"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Schedule A Losses",null,null,null,null,null,null,"Sch A losses",null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Losses brought forward from previous period",null,null,null,null,null,null,"",null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Loss for the period",null,null,null,null,null,null,{"$f":"IF(I75<0,-I75,0)","v":0},null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I79:I81)","v":0},null,null,1]
[null,"New Loss rules from 1st April 2017"]
[null,null,null,null,null,null,null,null,"Loss to 31/3/17","Loss from 1/4/17","Total",1]
[null,"Allocation of losses brought forward from previous period",null,null,null,null,null,null,null,null,{"$f":"SUM(I85)+SUM(J85)","v":0},1,{"$f":"IF(AND(SUM(prop_eight)>0,K85<>SUM(prop_eight)),\"Please allocate brought forward loss from previous period\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0206"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Allocation of loss for the period",null,null,null,null,null,null,"",null,{"$f":"SUM(I87)+SUM(J87)","v":0},1,{"$f":"IF(K87<>I81,\"Please allocate loss for the period\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0183"]
[]
[null,"Less:  Amounts offset against -",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Income and gains of previous period",null,null,null,null,null,null,"",null,{"$f":"SUM(I91)+SUM(J91)","v":0}]
[]
[null,"Income and gains of same period",null,null,null,null,null,null,"",null,{"$f":"SUM(I93)+SUM(J93)","v":0},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0123minus"]
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[null,"Surrender to group companies",null,null,null,null,null,null,null,null,{"$f":"SUM(I95)+SUM(J95)","v":0},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0203minus"]
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[null,"Losses carried forward to next period ",null,null,null,null,null,null,{"$f":"SUM(I85:I95)","v":0},{"$f":"SUM(J85:J95)","v":0},{"$f":"I97+J97","v":0},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E0207"]
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[null,null,null,null,null,null,null,null,"Special rate",null,null,{"$f":"IF(propertyca>0,1,0)","v":0}]
[null,"Capital Allowances",null,null,null,null,"Plant",null,"Pool",null,null,0]
[null,null,null,null,null,null,"£",null,"£",null,null,0]
[null,"Tax Written Down Value - b/fwd",null,null,null,"",null,{"$f":"G110+F133+F135+F137+F139+I110+SUM(prop_one)","v":0},null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3101",null,"E3901"]
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[null,"Additions - not qualifying for FYA",null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3102"]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Additions - FYA disclaimed",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Additions - not qualifying for AIA",null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3103"]
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[null,"Additions - expenditure above AIA limit",null,null,null,null,{"$f":"G128","v":0},null,{"$f":"I128","v":0},null,null,0]
[null,"                (and not eligible for 40%FYA)",null,null,null,null,{"$f":"G102+G104+G106+G108+G110","v":0},null,{"$f":"I102+I104+I106+I108+I110","v":0},null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3105",null,"E3906"]
[null,"Less - Disposal proceeds",null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3107",null,"E3908"]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,{"$f":"G111-G112","v":0},null,{"$f":"I111-I112","v":0},null,null,0]
[null,"Balancing charge",null,null,null,null,{"$f":"MAX(0,-G114)","v":0},null,{"$f":"MAX(0,-I114)","v":0},null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3108",null,"E3913"]
[null,"Balancing allowance",null,null,null,null,null,"Monthly",null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3114",null,"E3911"]
[null,"Writing Down Allowance",null,null,null,{"$f":"IF(OR(F115>0,F116>0),0,ROUNDUP(ca_rate*F114*ca_fraction,0))","v":0},{"$f":"IF(OR(G115>0,G116>0),0,ROUNDUP(ca_rate*G114*ca_fraction,0))","v":0},{"$f":"IF(OR(H115>0,H116>0),0,ROUNDUP(ca_ratelower*H114*ca_fraction,0))","v":0},{"$f":"IF(OR(I115>0,I116>0),0,ROUNDUP(ca_ratelower*I114*ca_fraction,0))","v":0},null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3113",null,"E3910"]
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[null,"Less: WDA not claimed",null,null,null,null,null,null,null,null,null,0]
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[null,"Eligible for AIA",null,null,null,null,null,null,null,null,null,0]
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[null,"Maximum AIA for pools",null,null,null,{"$f":"AIAlimit","v":0},null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"AIA claimed",null,null,null,{"$f":"IF('Capital Allowances Summary'!E27+'Capital Allowances Summary'!V27>AIAlimit,\"Please check the AIA claimed\",\"\")","v":""},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3112",null,"E3909"]
[null,"Amount in excess of AIA",null,null,null,null,{"$f":"G122-G125","v":0},null,null,null,null,0]
[null,"Less: additions qualifying for FYA at 40%",null,null,null,null,null,null,null,null,null,0]
[null,"Transfer to current pool",null,null,null,null,{"$f":"G126-G127","v":0},null,{"$f":"I122-I125","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Eligible for FYA",null,null,null,null,null,null,null,null,null,0]
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[null,"Additions - qualifying for FYA @ 40% in excess of AIA",null,null,null,{"$f":"SUM(G127)","v":0},null,null,null,null,null,0]
[null,"Additions - qualifying for FYA @ 40% - other",null,null,null,null,null,null,null,null,null,0]
[]
[null,"Additions - qualifying for FYA @ 50%",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Additions - qualifying for FYA @ 100%",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Enhanced CAs qualifying for 100%",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"FYA claimed at 40%",null,null,null,{"$f":"ROUNDUP(0.4*(F132+F133),0)","v":0},null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"FYA claimed at 50%",null,null,null,{"$f":"ROUNDUP(0.5*F135,0)","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3109"]
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[null,"FYA claimed at 100%",null,null,null,{"$f":"F137","v":0},null,{"$f":"H137","v":0},null,null,null,0]
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[null,"Enhanced CAs at 100%",null,null,null,{"$f":"F139","v":0},null,{"$f":"H139","v":0},null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3110"]
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[null,"Transfer to pool",null,null,null,null,{"$f":"F132+F133-F141+F135-F143","v":0},null,{"$f":"H132-H141+H135-H143","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Tax Written Down Value - c/fwd",null,null,null,null,{"$f":"G114-G117+G119+G149+G115-G116","v":0},null,{"$f":"I114-I117+I119+I149+I115-I116+I160","v":0},null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E3116",null,"E3914"]
[null,"(including transfer of Super-deduction special rate)",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Super-deduction",null,null,null,null,null,null,null,null,null,0]
[null,"https://www.gov.uk/guidance/super-deduction",null,null,null,null,null,null,null,null,null,0]
[null,"Expenditure",null,null,null,"",null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Allowance",null,null,null,{"$f":"ROUNDUP('Tax Calculation'!F23*SUM(F156)/100,0)","v":0},null,{"$f":"ROUNDUP(0.5*H156,0)","v":0},null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Written Down Value",null,null,null,null,{"$f":"MAX(0,SUM(F156)-F158)","v":0},null,{"$f":"MAX(0,SUM(H156)-H158)","v":0},null,null,0]
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[null,"Balancing charge",null,null,null,null,null,null,null,null,null,0]
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[null,"Full expensing"]
[null,"https://www.gov.uk/government/publications/capital-allowances-full-expensing"]
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[null,"Allowance",null,null,null,{"$f":"ROUNDUP(SUM(F166),0)","v":0},null,{"$f":"ROUNDUP(0.5*H166,0)","v":0}]
[]
[null,"Written Down Value",null,null,null,null,{"$f":"MAX(0,SUM(F166)-F168)","v":0},null,{"$f":"MAX(0,SUM(H166)-H168)","v":0}]
[]
[null,"Balancing charge"]

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{"sheet":"Other expenses and losses","index":20,"n_rows":41,"n_cols":33,"rows_kept":41,"cut":false,"hidden":true,"merged":[]}
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[]
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[]
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[]
[]
["250    26","UK property business losses",null,null,null,null,{"$f":"ABS(SUM('Property Income'!K93))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0123"]
[]
["255    27","Capital allowances for the purposes of"]
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[]
["260    28","Non-trade deficits for this accounting period from"]
[null,"loan relationships and derivative contracts"]
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[]
[]
[]
["265    29","Non-trading losses on intangible fixed assets",null,null,null,null,{"$f":"MAX(0,'Depreciation Amortisation'!H50)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0126"]
[]
["275    30","Trading losses of this or a later accounting"]
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[]
["290    32","Non-trade capital allowances",null,null,null,null,null,{"$f":"IF(G37>0,\"Note: you must also complete box \" & IF(newxml=TRUE,\"750\",\"115\") &\" on the \" & IF(short=TRUE,\"short \",\"full \") & \"pages,\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0128"]
[null,null,null,null,null,null,null,{"$f":"IF(G37>0,\"the amount must be at least as much as in this box\",\"\")","v":""}]
[]
[]
[null,"Total of other expenses and losses",null,null,null,null,{"$f":"G14+G16+G18+G21+G24+G28+G32+G35+G37","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0129"]

{"sheet":"Investment Income","index":21,"n_rows":45,"n_cols":18,"rows_kept":45,"cut":false,"hidden":true,"merged":[]}
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[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
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[null,"Adjustments",null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(G40),0,1)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(G41),0,1)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(G42),0,1)","v":0}]
[null,null,null,null,null,null,null,null,1]
[null,"Schedule D, Case V",null,null,null,null,null,{"$f":"H36+INT(SUM(G39:G42))","v":0},1]
[null,null,{"$f":"IF(AND(short=TRUE,H44>0),\"Warning: You will need to select the detailed CT600 return\",\"\")","v":""}]

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[null,"Company Name"]
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[null,"Period covered by this return "]
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[]
[null,null,null,null,null,null,null,"Foreign"]
[null,null,null,null,null,"Loan",null,"exchange"]
[null,null,null,null,null,"relationships",null,"transactions",null,"Total"]
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[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,{"$f":"F20+H20","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F21+H21","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F22+H22","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F23+H23","v":0}]
[]
[null,"Non-trading items taxable "]
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[]
[null,"Adjustments"]
[null,null,null,null,null,null,null,null,null,{"$f":"F29+H29","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F30+H30","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F31+H31","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"F32+H32","v":0}]
[]
[]
[null,"Schedule D, Case III ",null,null,null,{"$f":"F26+SUM(F29:F32)","v":0},null,{"$f":"H26+SUM(H29:H32)","v":0},null,{"$f":"J26+INT(SUM(J29:J32))","v":0},null,null,null,null,null,null,null,"C0221"]
[]
[null,"Loan Relationship Deficit Summary"]
[null,null,null,null,null,null,null,"Loan relationship deficits - b/fwd",null,"Loan relationship deficits - of this period"]
[null,null,null,null,null,null,null,"£",null,"£"]
[null,"Deficits brought forward from previous period",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"F0109"]
[]
[null,"Of which amount can be offset against all non trading profits",null,null,null,null,null,null,null,null,{"$f":"'new 3'!L39","v":""}]
[null,"(Box 230 on page 3)"]
[null,"Deficit for the period",null,null,null,null,null,null,null,{"$f":"IF(J35<0,-J35,0)","v":0},null,null,null,null,null,null,null,null,null,"C0211"]
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[]
[null,"Less:  Amounts offset against -"]
[null,null,null,null,null,null,null,null,null,null,"Total"]
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[null,"(Boxes 260 and 263 on page 3)"]
[null,"Non-trading Schedule D, Case III of the previous period",null,null,null,null,null,null,null,null,{"$f":"H51+J51","v":0}]
[]
[null,"Surrender to group companies",null,null,null,null,null,null,null,null,{"$f":"H53+J53","v":0},null,null,null,null,null,null,null,null,null,"F0115minus"]
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[null,"Deficits carried forward",null,null,null,null,null,{"$f":"SUM(H43:H53)","v":0},null,{"$f":"SUM(J44:J53)","v":0},{"$f":"cfwd_nt1+cfwd_nt2","v":0},null,null,null,null,null,null,null,null,null,"F0117"]

{"sheet":"Other Income","index":23,"n_rows":47,"n_cols":17,"rows_kept":47,"cut":false,"hidden":true,"merged":[]}
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[null,"Other income received",null,null,null,null,null,1]
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[null,"Item",null,null,null,null,"Amount",1]
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[null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(G16),0,1)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(G17),0,1)","v":0}]
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[null,"Other Income taxable under other schedules",null,null,null,null,{"$f":"INT(SUM(G15:G34))","v":0},1,null,null,null,null,null,null,null,null,"C0216"]
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[null,null,null,null,null,null,null,1]
[null,"Adjustments",null,null,null,null,null,1]
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[null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(F42),0,1)","v":0}]
[null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(F43),0,1)","v":0}]
[null,null,null,null,null,null,null,1]
[null,"Loss brought forward and used",null,null,null,null,{"$f":"-INT(ABS('Other Losses'!I22))","v":0},1]
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[null,"Schedule D, Case VI",null,null,null,null,{"$f":"G36+G45+INT(SUM(F40:F43))","v":0},1,null,null,null,null,null,null,null,null,"C0215"]

{"sheet":"Lease Cars","index":24,"n_rows":67,"n_cols":17,"rows_kept":67,"cut":false,"hidden":true,"merged":[]}
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[{"$f":"\"Emissions over 160 g/km, pre April 2013\"","v":"Emissions over 160 g/km, pre April 2013"},null,null,null,null,null,null,1]
[null,null,null,null,null,{"$f":"ROUNDUP(E15*0.85,0)","v":0},{"$f":"E15-F15","v":0},1]
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[{"$f":"\"Emissions over 130 g/km, April 2013 onwards\"","v":"Emissions over 130 g/km, April 2013 onwards"},null,null,null,null,null,null,1]
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[null,null,null,null,null,{"$f":"ROUNDUP(E30*0.85,0)","v":0},{"$f":"E30-F30","v":0},0]
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[null,null,null,null,null,0,0,0]
[null,null,null,null,null,0,0,0]
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[null,null,null,null,null,0,0,0]
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[null,"Start",null,null,"End",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,"Allowable under",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"intangible asset",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Per","regime",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Depreciation and amortisation ",null,null,null,"accounts","Trading","Non-trading",null,"Disallowed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Totals",null,null,null,{"$f":"SUM(F16:F25)","v":0},{"$f":"SUM(G16:G25)","v":0},{"$f":"SUM(H16:H25)","v":0},null,{"$f":"INT(SUM(J16:J25))","v":0},null,null,null,null,null,null,null,null,null,"C0236",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
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[null,null,null,null,null,null,"Within intangible",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Per","asset regime",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Loss/(Profit) on sale of fixed assets",null,null,null,"accounts","Trading","Non-trading",null,"Disallowed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Per accounts",null,null,null,"£","£","£",null,"£",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Tangible assets:",null,null,null,null,null,null,null,{"$f":"F35-G35","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,{"$f":"F36-G36","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(F36<>0,G36<>0),1,2)","v":2}]
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[null,"Intangible assets:",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
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[null,"Net losses/(gains)",null,null,null,{"$f":"SUM(F35:F44)","v":0},{"$f":"SUM(G35:G44)","v":0},{"$f":"SUM(H35:H44)","v":0},null,{"$f":"INT(SUM(J35:J44))","v":0},null,null,null,null,null,null,null,null,null,"C0238",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[null,"Net losses/(gains) from non trading intangible assets",null,null,null,null,null,{"$f":"INT(H28+H47)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]

{"sheet":"Lease Premiums","index":26,"n_rows":26,"n_cols":17,"rows_kept":26,"cut":false,"hidden":true,"merged":[]}
[null,"Lease Premiums",null,null,null,null,null,null,"select",null,null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,1]
[null,"Company Name",null,null,null,null,null,null,1]
[null,{"$f":"company_name&\"\"","v":"Please enter the client"},null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1]
[null,"Period covered by this return ",null,null,null,null,null,null,1]
[null,"Start",null,null,"End",null,null,null,1]
[null,{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"},null,null,null,1]
[null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"Amount paid",null,1,null,null,null,null,null,null,null,"right"]
[null,null,null,null,null,null,"and allowable",null,1,null,null,null,null,null,null,null,"right"]
[null,"Narrative",null,null,"Ref.",null,"£",null,1]
[null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B15<>\"\",E15>0,G15>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B16<>\"\",E16>0,G16>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(OR(B17<>\"\",E17>0,G17>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,1]
[null,"Total",null,null,null,null,{"$f":"SUM(G13:G23)","v":0},null,1,null,null,null,null,null,null,null,"C0277"]
[null,null,null,null,null,null,null,null,0]

{"sheet":"Patent box","index":27,"n_rows":29,"n_cols":35,"rows_kept":29,"cut":false,"hidden":true,"merged":[]}
["Patent Box Adjustment",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[]
["Company Name"]
[{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["Period covered by this return "]
[null,"Start",null,null,null,"End"]
[null,{"$f":"start_date","v":"00:00:00"},null,null,null,{"$f":"end_date","v":"00:00:00"}]
[]
[null,null,null,null,null,null,null,null,"£"]
["Relevant IP loss brought forward",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PB03"]
[]
["Patent Box Profits for Corporation Tax Accounting Period",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PB01"]
[]
["PB Adjustments"]
[null,null,"Main rate","PB rate","Phasing","Profit","Adj profit","Deduction"]
[{"$f":"'Tax Calculation'!E19","v":1900},{"$f":"\"FY \" & A17","v":"FY 1900"},{"$f":"VLOOKUP(A17,tax_rates,7)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP(A17,tax_rates,16)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP(A17,tax_rates,17)","v":{"$error":"#N/A"}},{"$f":"ROUNDUP('Tax Calculation'!E22/('Tax Calculation'!E22+'Tax Calculation'!E24)*(I13-I11),0)","v":0},{"$f":"F17*E17","v":{"$error":"#N/A"}},{"$f":"G17*(C17-D17)/C17","v":{"$error":"#N/A"}}]
[{"$f":"'Tax Calculation'!E20","v":0},{"$f":"IF(A18=0,\"\",\"FY \" & A18)","v":""},{"$f":"IF(A18=0,0,VLOOKUP(A18,tax_rates,7))","v":0},{"$f":"IF(A18=0,0,VLOOKUP(A18,tax_rates,16))","v":0},{"$f":"IF(A18=0,0,VLOOKUP(A18,tax_rates,17))","v":0},{"$f":"IF(A18=0,0,I13-I11-F17)","v":0},{"$f":"IF(A18=0,0,F18*E18)","v":0},{"$f":"IF(A18=0,0,G18*(C18-D18)/C18)","v":0}]
[]
[null,"Total deduction",null,null,null,null,null,null,{"$f":"IF(A17<=1900,0,ROUND(H17+H18,0))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I20>=0,\"PB04\",\"\")","v":"PB04"}]
[]
["IP loss",null,null,null,null,null,null,null,{"$f":"MAX(0,-pbprofit+bfwd_pba)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PB02"]
[]
["Amount of loss surrendered to other group members"]
[]
["Relevant IP loss carried forward",null,null,null,null,null,null,null,{"$f":"MAX(0,I22-I24)","v":0}]
[]
["Note:","This loss can be surrendered to other group members if they have relevant IP profits."]
[null,"Otherwise carried forward for offset against future IP profits"]

{"sheet":"Management Expenses","index":28,"n_rows":54,"n_cols":37,"rows_kept":54,"cut":false,"hidden":true,"merged":[]}
[null,"Management Expenses",null,null,null,null,null,null,null,null,null,"select",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Company Name",null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"company_name&\"\"","v":"Please enter the client"},null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Period covered by this return ",null,null,null,null,null,null,null,null,null,1]
[null,"Start",null,null,"End",null,null,null,null,null,null,1]
[null,{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"},null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"Per",null,null,null,null,1]
[null,null,null,null,null,null,"accounts","Allowed",null,null,null,1]
[null,"Narrative",null,null,null,"Ref.","£","£",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B16<>\"\",F16>0,G16>0,H16>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(B22<>\"\",F22>0,G22>0,H22>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"SUM(G15:G36)","v":0},null,{"$f":"INT(SUM(H15:H36))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Excess management expenses from previous periods",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Excess management expenses (above)",null,null,null,null,null,null,{"$f":"I38","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,{"$f":"I42+I40","v":0},null,null,1]
[null,"New Loss rules from 1st April 2017",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,"Loss to 31/3/17","Loss from 1/4/17","Total",1]
[null,"Allocation of expenses brought forward from previous period",null,null,null,null,null,null,null,null,{"$f":"I47+J47","v":0},1,{"$f":"IF(AND(me_four<>0,K47<>me_four),\"Please allocate brought forward expenses from previous period\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L0101"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Allocation of expenses for the period",null,null,null,null,null,null,null,null,{"$f":"I49+J49","v":0},1,{"$f":"IF(K49<>I42,\"Please allocate loss for the period\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L0104"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Less: Management expenses utilised in the period",null,null,null,null,null,null,null,null,{"$f":"I51+J51","v":0},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L0106minus"]
[null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Excess management expenses carried forward to later periods",null,null,null,null,null,null,{"$f":"I47+I49+me_two","v":0},{"$f":"J47+J49+me_two","v":0},{"$f":"I53+J53","v":0},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"L0111"]
[null,null,null,null,null,null,null,null,null,null,null,0]

{"sheet":"Other Losses","index":29,"n_rows":24,"n_cols":11,"rows_kept":24,"cut":false,"hidden":true,"merged":[]}
["Other Losses"]
[]
["Company Name"]
[null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["Period covered by this return "]
[null,"Start",null,null,"End"]
[null,{"$f":"start_date","v":"00:00:00"},null,null,{"$f":"end_date","v":"00:00:00"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"B/Fwd",null,"Incurred",null,"Used",null,"C/Fwd"]
[null,null,null,null,"£",null,"£",null,"£",null,"£"]
[]
[null,"Schedule D, Case VI",null,null,null,null,null,null,null,null,{"$f":"E22+G22+I22","v":0}]
[]
[null,"Capital losses",null,null,{"$f":"bfwd_gl","v":0},null,{"$f":"'Gains and losses'!F88","v":0},null,{"$f":"-'Gains and losses'!F89","v":0},null,{"$f":"E24+G24+I24","v":0}]

{"sheet":"Page 1 short","index":30,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,"Page 1"]
["HM Revenue",null,null,null,null,null,null,null,null,null,null,"  Company - Short Tax Return form"]
["& Customs",null,null,null,null,null,null,null,null,null,null,"CT600 (Short) (2008) Version 2"]
[null,null,null,null,null,null,null,null,null,null,null,"for accounting periods ending on or after 1 July 1999"]
[]
["Your company tax return"]
["If we send the company a Notice to deliver a company tax return (form CT603) it has to comply by the filing"]
["date, or we charge a penalty, even if there is no tax to pay. A return includes a company tax return form, any"]
["Supplementary Pages, accounts, computations and any relevant information."]
[]
["Is this the right form for the company? Read the advice on pages 3 to 6 of the Company tax return guide"]
["(the Guide) before you start."]
["The forms in the CT600 series set out the information we need and provide a standard format for"]
["calculations. Use the Guide to help you complete the return form. It contains general information you may"]
["need and box by box advice"]
[]
["Company information"]
["Company name"]
[{"$f":"IF(short,company_name & \"\",\"\")","v":""}]
[]
["Company registration number",null,null,"Tax Reference as shown on the CT603",null,null,null,null,null,"Type of Company"]
[{"$f":"IF(short,company_number & \"\",\"\")","v":""},null,null,{"$f":"IF(short,tax_reference & \"\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(short,'Company details'!J11 & \"\",\"\")","v":""}]
["Registered office address"]
[{"$f":"IF(short,address1 & \"\",\"\")","v":""}]
[{"$f":"IF(short,address2 & \"\",\"\")","v":""}]
[{"$f":"IF(short,address3 & \"\",\"\")","v":""}]
[{"$f":"IF(short,address4 & \"\",\"\")","v":""}]
[]
["About this return"]
["This is the above company's return for the period",null,null,null,null,null,"Accounts"]
["from (dd/mm/yyyy)",null,"to (dd/mm/yyyy)",null,null,null,"I attach accounts and computations",null,null,null,{"$f":"IF(short,'Company details'!F49 & \"\",\"\")","v":""}]
[{"$f":"IF(short,start_date,\"\")","v":""},null,{"$f":"IF(short,end_date,\"\")","v":""},null,null,null,"for the period to which this return relates"]
[]
["Put an 'X' in the appropriate box(es) below",null,null,null,null,null,"for a different period",null,null,null,{"$f":"IF(short,'Company details'!F51 & \"\",\"\")","v":""}]
[]
["A repayment is due for this return period",null,null,{"$f":"IF(short,'Company details'!F29 & \"\",\"\")","v":""}]
[null,null,null,null,null,null,"If you are not attaching accounts and"]
["A repayment is due for an earlier period",null,null,{"$f":"IF(short,'Company details'!F31 & \"\",\"\")","v":""},null,null,"computations, say why not"]
[null,null,null,null,null,null,{"$f":"IF(ISERROR(INDEX(lkacc,ixacc)),\"\",IF(short,INDEX(lkacc,ixacc),\"\"))","v":""}]
[null,null,null,null,null,null,{"$f":"IF(short,'Company details'!A56 & \"\",\"\")","v":""}]
["Making more than one return for this",null,null,{"$f":"IF(short,'Company details'!F33 & \"\",\"\")","v":""}]
["company now"]
[]
["This return contains estimated figures",null,null,{"$f":"IF(short,'Company details'!F35 & \"\",\"\")","v":""}]
[]
["Company part of a group that is not small",null,null,{"$f":"IF(short,'Company details'!F37 & \"\",\"\")","v":""}]
[null,null,null,null,null,null,"Supplementary Pages"]
["Disclosure of tax avoidance schemes",null,null,null,null,null,"If you are enclosing any Supplementary Pages put"]
[null,null,null,null,null,null,"an ‘X’ in the appropriate box(es)"]
["Notice of disclosable avoidance schemes",null,null,{"$f":"IF(short,'Company details'!F40 & \"\",\"\")","v":""}]
[null,null,null,null,null,null,"Loans to participators by close companies,"]
["Transfer pricing",null,null,null,null,null,"form CT600A",null,null,null,{"$f":"IF(AND(short,OR('Close page 2'!L65,'Close page 2'!L29>0)),\"X\",\"\")","v":""}]
[]
["Compensating adjustment claimed",null,null,{"$f":"IF(short,'Company details'!F43 & \"\",\"\")","v":""},null,null,"Charities and Community Amateur Sports"]
[null,null,null,null,null,null,"Clubs (CASCs), form CT600E"]
[]
["Company qualifies for SME exemption",null,null,{"$f":"IF(short,'Company details'!F45 & \"\",\"\")","v":""},null,null,"Disclosure of tax avoidance schemes,"]
[null,null,null,null,null,null,"form CT600J",null,null,null,{"$f":"IF(AND(short,SUM(newdisclosurestotal)>0),\"X\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,null,null,"  CT600 (Short) (2008) Version 2 (Substitute)(QMS)"]

{"sheet":"Page 2 short","index":31,"n_rows":79,"n_cols":11,"rows_kept":79,"cut":false,"hidden":true,"merged":[]}
["Page 2"]
["Company tax calculation"]
["Turnover"]
[1,"Total turnover from trade or profession",null,null,null,null,null,null,null,1,{"$f":"IF(short,INT('Company details'!G64),0)","v":0}]
["Income"]
[]
[3,"Trading and professional profits",null,null,null,null,3,{"$f":"IF(short,INT(MAX(0,'Chargeable Profits'!G57-'Chargeable Profits'!G58)),0)","v":0}]
[]
[4,"Trading losses brought forward claimed against profits",null,null,null,null,4,{"$f":"IF(short,INT(ABS('Chargeable Profits'!G59)),0)","v":0}]
[null,null,null,null,null,null,null,null,null,"box 3 minus box 4"]
[5,"Net trading and professional profits",null,null,null,null,null,null,null,5,{"$f":"H7-H9","v":0}]
[]
[6,"Bank, building society or other interest, and profits and"]
[null,"gains from non-trading loan relationships",null,null,null,null,null,null,null,6,{"$f":"IF(short,MAX(0,'Non Trading Loan'!J35),0)","v":0}]
[]
[11,"Income from UK land and buildings",null,null,null,null,null,null,null,11,{"$f":"IF(short,'Chargeable Profits'!G66,0)","v":0}]
[]
[14,"Annual profits and gains not falling under any other heading",null,null,null,null,null,null,null,14,{"$f":"IF(short,'Chargeable Profits'!G70,0)","v":0}]
["Chargeable gains"]
[]
[16,"Gross chargeable gains",null,null,null,null,16,{"$f":"IF(short,'Chargeable Profits'!F71,0)","v":0}]
[]
[17,"Allowable losses including losses brought forward",null,null,null,null,17,{"$f":"IF(short,ABS('Chargeable Profits'!F72),0)","v":0}]
[null,null,null,null,null,null,null,null,null,"box 16 minus box 17"]
[18,"Net chargeable gains",null,null,null,null,null,null,null,18,{"$f":"MAX(0,H21-H23)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"sum of boxes 5, 6, 11, 14 & 18"]
[21,"Profits before other deductions and reliefs",null,null,null,null,null,null,null,21,{"$f":"K11+K14+K16+K18+K25","v":0}]
["Deductions and Reliefs"]
[]
[24,"Management expenses under S75 ICTA 1988",null,null,null,null,24,{"$f":"IF(short,INT(ABS('Management Expenses'!I51)),0)","v":0}]
[]
[30,"Trading losses of this or a later accounting period",null,null,null,null,30,{"$f":"IF(short,'Other expenses and losses'!G35,0)","v":0}]
[null,"under S393A ICTA 1988"]
[31,"Put an 'X' in box 31 if amounts carried back from later"]
[null,"accounting periods are included in box 30",null,null,null,31]
[]
[32,"Non-trade capital allowances",null,null,null,null,32,{"$f":"IF(short,INT('Other expenses and losses'!G37),0)","v":0}]
[]
[35,"Charges paid",null,null,null,null,35,{"$f":"IF(short,INT(ABS('Chargeable Profits'!G78)),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"box 21 minus boxes 24, 30, 32 and 35"]
[37,"Profits chargeable to corporation tax",null,null,null,null,null,null,null,37,{"$f":"MAX(0,short_profits1-H31-H33-H38-H40)","v":0}]
["Tax Calculation"]
[]
[38,"Franked investment income",null,null,null,null,38,{"$f":"IF(short,'Company details'!H68,0)","v":0}]
[]
[39,"Number of associated companies in this period",null,null,null,null,39,{"$f":"IF(short,IF(H50>0,\"\",'Company details'!H70),0)","v":0}]
[null,"or"]
[40,"Associated companies in the first financial year",null,null,null,null,40,{"$f":"IF(short,'Company details'!H72,0)","v":0}]
[]
[41,"Associated companies in the second financial year",null,null,null,null,41,{"$f":"IF(short,'Company details'!H74,0)","v":0}]
[42,"Put an 'X' in box 42 if the company claims to be charged at the starting rate or the"]
[null,"small companies’ rate on any part of its profits, or is claiming marginal rate relief",null,null,null,null,null,null,42,{"$f":"IF('Company details'!G17,\"\",IF(AND(short,K43>0,OR('Tax Calculation'!F33,'Tax Calculation'!F49)),\"X\",\"\"))","v":""}]
["Enter how much profit has to be charged and at what rate of tax."]
["Financial year (yyyy)",null,null,"Amount of profit",null,null,"Rate of tax",null,null,"Tax"]
[43,{"$f":"IF(E57>0,IF(AND(compc1=0,short_profits1=0),0,'Tax Calculation'!E19),0)","v":0},null,44,{"$f":"IF(K43=0,0,MAX(0.001,'Tax Calculation'!E37))","v":0},null,45,{"$f":"IF(ISNA('Tax Calculation'!E35),0,IF(E57=0,0,'Tax Calculation'!E35))","v":0},null,46,{"$f":"IF(ISNA(H57),0,ROUNDDOWN(E57*H57,2))","v":0}]
[]
[53,{"$f":"IF(E59>0,IF(AND(compc1=0,short_profits1=0),0,'Tax Calculation'!E20),0)","v":0},null,54,{"$f":"IF(K43=0,0,IF('Tax Calculation'!E20=0,0,MAX(0.001,'Tax Calculation'!E53)))","v":0},null,55,{"$f":"IF(ISNA('Tax Calculation'!E51),0,IF(E59=0,0,'Tax Calculation'!E51))","v":0},null,56,{"$f":"IF(ISNA(H59),0,ROUNDDOWN(E59*H59,2))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"total of boxes 46 and 56"]
[63,"Corporation Tax",null,null,null,null,null,null,null,63,{"$f":"K57+K59","v":0}]
[]
[64,"Marginal rate relief",null,null,null,null,64,{"$f":"IF(short,IF(ISNA('Tax Calculation'!E59),0,'Tax Calculation'!E59),0)","v":0}]
[]
[65,"Corporation tax net of marginal rate relief",null,null,null,null,65,{"$f":"IF(compc1=0,0,'Tax Calculation'!E61)","v":0}]
[]
[66,"Underlying rate of corporation tax",null,null,null,null,66,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(compc1=0,0,'Tax Calculation'!E62),0))","v":{"$error":"#N/A"}}]
[]
[67,"Profits matched with non-corporate distributions",null,null,null,null,67,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(short,'Tax Calculation'!E96+'Tax Calculation'!D96+'Tax Calculation'!E97+'Tax Calculation'!D97,0),0))","v":{"$error":"#N/A"}}]
[]
[68,"Tax at non-corporate distributions rate",null,null,null,null,68,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(short,SUM('Tax Calculation'!D99)+SUM('Tax Calculation'!E99)+SUM('Tax Calculation'!D100)+SUM('Tax Calculation'!E100),0),0))","v":{"$error":"#N/A"}}]
[]
[69,"Tax at underlying rate on remaining profits",null,null,null,null,69,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(short,IF(B59>=2006,SUM('Tax Calculation'!D101),ROUND((K43-H70)*H68,2)),0),0))","v":{"$error":"#N/A"}}]
[]
[null,null,null,null,null,null,null,null,null,"See note for box 70 in CT600 Guide"]
[70,"Corporation tax chargeable",null,null,null,null,null,null,null,70,{"$f":"IF(short,totaltax,0)","v":0}]
[]
["  CT600 (Short) (2008) Version 2 (Substitute)(QMS)",null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"Page 3 short","index":32,"n_rows":74,"n_cols":12,"rows_kept":74,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,"Page 3"]
[]
[79,"Tax payable under S419 ICTA 1988",null,null,null,null,null,null,null,null,79,{"$f":"IF(short,'Close page 4'!K11,0)","v":0}]
[]
[80,"Put an ‘X’ in box 80 if you completed box A11 in the"]
[null,"Supplementary Pages CT600A",null,null,null,null,80,{"$f":"IF(AND(short,'Close page 3'!L65>0),\"X\",\"\")","v":""}]
[84,"Income tax deducted from gross income included in profits",null,null,null,null,null,null,null,null,84]
[]
[85,"Income tax repayable to the company",null,null,null,null,null,null,null,null,85,{"$f":"MAX(0,L7-'Page 2 short'!K77-L3)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"total of boxes 70 and 79 minus box 84"]
[86,"Tax payable - this is your self-assessment of tax payable",null,null,null,null,null,null,null,null,86,{"$f":"MAX(0,'Page 2 short'!K77-L7+L3)","v":0}]
[]
["Tax reconciliation"]
[]
[91,"Tax already paid (and not already repaid)",null,null,null,null,null,null,null,null,91]
[]
[null,null,null,null,null,null,null,null,null,null,"box 86 minus box 91"]
[92,"Tax outstanding",null,null,null,null,null,null,null,null,92,{"$f":"MAX(0,'Page 3 short'!L12-'Page 3 short'!L16)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"box 91 minus box 86"]
[93,"Tax overpaid",null,null,null,null,null,null,null,null,93,{"$f":"MAX(0,'Page 3 short'!L16-'Page 3 short'!L12)","v":0}]
[]
["Information about capital allowances and balancing charges"]
["Charges and allowances included in calculation of trading profits or losses"]
[null,null,null,null,null,null,null,"Capital Allowances",null,null,"Balancing Charges"]
[172,null,"Annual investment allowance",null,null,null,null,172,{"$f":"IF(short,'Capital Allowances Summary'!D27,0)","v":0}]
[]
["105 - 106",null,"Machinery and plant - special rate pool",null,null,null,null,105,{"$f":"IF(short,'Capital Allowances Summary'!G42,0)","v":0},null,106,{"$f":"IF(short,'Capital Allowances Summary'!G21,0)","v":0}]
[]
["107 - 108",null,"Machinery and plant - main pool",null,null,null,null,107,{"$f":"IF(short,'Capital Allowances Summary'!H42+'Capital Allowances Summary'!F42,0)","v":0},null,108,{"$f":"IF(short,'Capital Allowances Summary'!H21+'Capital Allowances Summary'!F21,0)","v":0}]
[]
["109 - 110",null,"Cars",null,null,null,null,109,{"$f":"IF(short,'Capital Allowances Summary'!I42,0)","v":0},null,110,{"$f":"IF(short,'Capital Allowances Summary'!I21,0)","v":0}]
[]
["111 - 112",null,"Industrial buildings and structures",null,null,null,null,111,{"$f":"IF(short,'Capital Allowances Summary'!K42,0)","v":0},null,112,{"$f":"IF(short,'Capital Allowances Summary'!K21,0)","v":0}]
[]
["113 - 114",null,"Other charges and allowances",null,null,null,null,113,{"$f":"IF(short,'Capital Allowances Summary'!L42,0)","v":0},null,114,{"$f":"IF(short,'Capital Allowances Summary'!L21,0)","v":0}]
[]
["Charges and allowances not included in calculation of trading profits or losses"]
[null,null,null,null,null,null,null,"Capital Allowances",null,null,"Balancing Charges"]
[173,null,"Annual investment allowance",null,null,null,null,173,{"$f":"IF(short,'Capital Allowances Summary'!V27,0)","v":0}]
[]
["115 - 116",null,"Non-trading charges and allowances",null,null,null,null,115,null,null,116,{"$f":"IF(short,'Capital Allowances Summary'!V21,0)","v":0}]
[]
[117,null,"Put an 'X' in box 117 if box 115",null,null,null,117,null,{"$f":"IF(OR(H45>\"\",H52>\"\",SUM(I29:I43)>0,SUM(L29:L56)>0),TRUE,FALSE)","v":false}]
[null,null,"includes flat conversion allowances"]
[]
["Expenditure"]
[]
[118,null,"Expenditure on machinery and plant on which first year allowance is claimed",null,null,null,null,null,null,null,118,{"$f":"IF(short,'Capital Allowances Summary'!E28+'Capital Allowances Summary'!V28,0)","v":0}]
[]
[174,null,"Designated environmentally friendly machinery and plant",null,null,null,null,null,null,null,174,{"$f":"IF(short,'Capital Allowances Summary'!E34+'Capital Allowances Summary'!V34,0)","v":0}]
[]
[120,null,"Machinery and plant on long-life assets and integral features",null,null,null,null,null,null,null,120,{"$f":"IF(short,SUM('Plant Machinery'!J16:J20)+SUM('Property Income'!I104:I108)+'Plant Machinery'!J34+'Property Income'!I122,0)","v":0}]
[]
[121,null,"Other machinery and plant",null,null,null,null,null,null,null,121,{"$f":"IF(short,SUM('Capital Allowances Summary'!F16:H18)+'Capital Allowances Summary'!F33+'Capital Allowances Summary'!G33+SUM('Capital Allowances Summary'!O16:P18)+'Capital Allowances Summary'!V33-SUM(L54),0)","v":0}]
[]
["Losses, deficits and excess amounts"]
[]
[null,null,null,null,"calculated under S393 ICTA 1988",null,null,null,null,null,"calculated under S393 ICTA 1988"]
[122,null,"Trading losses Case I",null,122,{"$f":"IF(short,'Chargeable Profits'!G92,0)","v":0},null,124,"Trading losses Case V",null,124]
[]
[125,null,"Non-trade deficits on",null,"calculated under S82 FA 1996",null,null,null,null,null,"calculated under S392A ICTA 1988"]
[null,null,"loan relationships and",null,125,{"$f":"IF(short,'Non Trading Loan'!J44,0)","v":0},null,127,"Schedule A losses",null,127,{"$f":"IF(short,'Property Income'!I81,0)","v":0}]
[null,null,"derivative contracts"]
[]
[129,null,"Overseas property",null,"calculated under S392B ICTA 1988",null,null,null,null,null,"calculated under S396 ICTA 1988"]
[null,null,"business losses Case V",null,129,null,null,130,"Losses Case VI",null,130,{"$f":"IF(short,'Other Losses'!G22,0)","v":0}]
[]
[131,null,"Capital losses",null,"calculated under S16 TCGA 1992",null,null,136,"Excess management",null,"calculated under S75 ICTA 1988"]
[null,null,null,null,131,{"$f":"IF(short,'Other Losses'!G24,0)","v":0},null,null,"expenses",null,136,{"$f":"IF(short,'Management Expenses'!I38,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,null,null,"  CT600 (Short) (2008) Version 2 (Substitute)(QMS)"]

{"sheet":"Page 4 short","index":33,"n_rows":61,"n_cols":13,"rows_kept":61,"cut":false,"hidden":true,"merged":[]}
["Page 4"]
["Overpayments and repayments"]
["Small repayments"]
["If you do not want us to make small repayments please either put an 'X' in box 139 or complete box 140"]
["below. 'Repayments' here include tax, interest, and late-filing penalties or any combination of them."]
[]
["Do not repay £20 or less",null,139,{"$f":"IF(short,'Company details'!C78&\"\",\"\")","v":""},null,"Do not repay sums of",null,null,140,{"$f":"IF(short,'Company details'!G78,0)","v":0},"or less. Enter whole figure only"]
[]
["Bank details (for person to whom the repayment is to be made)"]
[]
["Repayment is made quickly and safely by direct credit to a bank or building society account."]
["Please complete the following details:"]
["Name of bank or building society",null,null,null,null,null,null,null,null,null,null," Branch sort code"]
[149,{"$f":"IF(short,'Company details'!D85&\"\",\"\")","v":""},null,null,null,null,null,null,null,null,null,150,{"$f":"IF(short,'Company details'!K85&\"\",\"\")","v":""}]
["Account number",null,null,null,null,null,"Name of account"]
[151,{"$f":"IF(short,'Company details'!D87&\"\",\"\")","v":""},null,null,null,null,152,{"$f":"IF(short,'Company details'!G87&\"\",\"\")","v":""}]
["Building society reference"]
[153,{"$f":"IF(short,'Company details'!D89&\"\",\"\")","v":""}]
[]
["Payments to a person other than the company"]
["Complete the authority below if you want the repayment to be made to a person other than the company."]
["I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)"]
[]
[154,{"$f":"IF(short,'Company details'!B95&\"\",\"\")","v":""}]
["of (enter name of company)"]
[155,{"$f":"IF(short,'Company details'!B97&\"\",\"\")","v":""}]
["authorise (enter name)"]
[156,{"$f":"IF(short,'Company details'!B99&\"\",\"\")","v":""}]
["(enter address)"]
[157,{"$f":"IF(short,'Company details'!B101&\"\",\"\")","v":""}]
[null,{"$f":"IF(short,'Company details'!B102&\"\",\"\")","v":""}]
[null,{"$f":"IF(short,'Company details'!B103&\"\",\"\")","v":""}]
[null,{"$f":"IF(short,'Company details'!B104&\"\",\"\")","v":""}]
[null,{"$f":"IF(short,'Company details'!B105&\"\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(short,'Company details'!J105 & \"\",\"\")","v":""}]
["Nominee reference"]
[158,{"$f":"IF(short,'Company details'!B107&\"\",\"\")","v":""}]
["to receive payment on the company's behalf."]
["Signature"]
[159]
[]
[]
["Name (in capitals)"]
[160,{"$f":"IF(short,'Company details'!B110&\"\",\"\")","v":""}]
[]
["Declaration"]
["Warning - Giving false information in the return, or concealing any part of the company's profits or tax"]
["payable, can lead to both the company and yourself being prosecuted."]
["Declaration"]
["The information I have given in this company tax return is correct and complete to the best of my"]
["knowledge and belief."]
["Signature"]
[]
[]
[]
[]
["Name (in capitals)",null,null,null,null,null,null,null,null,"Date (dd/mm/yyyy)"]
[{"$f":"IF(short,'Company details'!A120&\"\",\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(short,'Company details'!J120,\"\")","v":""}]
["Status"]
[{"$f":"IF(short,'Company details'!A122&\"\",\"\")","v":""}]
[]
["CT600 (Short) (2008) Version 2 (Substitute)(QMS)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new 1","index":34,"n_rows":64,"n_cols":13,"rows_kept":64,"cut":false,"hidden":false,"merged":[[16,4,16,11],[18,9,18,11],[20,9,20,11],[22,10,22,11],[38,1,38,2],[38,9,38,11]]}
[null,"HM Revenue",null,null,null,null,null,null,null,null,null,null,"Company Tax Return"]
[null,"& Customs",null,null,null,null,null,null,null,null,null,null,"CT600 (2025) Version 3"]
[null,null,null,null,null,null,null,null,null,null,null,null,"for accounting periods starting on or after 1 April 2015"]
[]
["Your Company Tax Return"]
[]
[]
["If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty,"]
["even if there is no tax to pay."]
["A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information."]
["The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to"]
["deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages."]
["The forms in the CT600 series set out the information we need and provide a standard format for calculations."]
[]
["Company information"]
[]
[1,"Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
[2,"Company registration number",null,null,null,null,null,null,null,{"$f":"company_number&\"\"","v":""}]
[]
[3,"Tax reference",null,null,null,null,null,null,null,{"$f":"tax_reference&\"\"","v":""}]
[]
[4,"Type of company",null,null,null,null,null,null,null,null,{"$f":"'Company details'!J11 & \"\"","v":""}]
[]
["Northern Ireland (NI)"]
[null,"Put an 'X' in the appropriate boxes below"]
[]
[5,"NI trading activity",null,null,null,null,6,"SME"]
[]
[7,"NI employer",null,null,null,null,8,"Special circumstances"]
[]
["About this return"]
[]
[]
[null,"This is the tax return for the company named above, for the period below"]
[]
[30,"from DD MM YYYY",null,null,null,null,null,null,35,"to DD MM YYYY"]
[]
[null,{"$f":"start_date","v":"00:00:00"},null,null,null,null,null,null,null,{"$f":"end_date","v":"00:00:00"}]
[]
[]
[null,"Put an ‘X’ in the appropriate boxes below"]
[]
[40,"A repayment is due for this return period",null,null,null,null,null,null,null,null,null,{"$f":"'Company details'!F29 & \"\"","v":""}]
[]
[45,"Claim or relief affecting an earlier period",null,null,null,null,null,null,null,null,null,{"$f":"'Company details'!F31 & \"\"","v":""}]
[]
[50,"Making more than one return for this company now",null,null,null,null,null,null,null,null,null,{"$f":"'Company details'!F33 & \"\"","v":""}]
[]
[55,"This return contains estimated figures",null,null,null,null,null,null,null,null,null,{"$f":"'Company details'!F35 & \"\"","v":""}]
[]
[60,"Company part of a group that is not small",null,null,null,null,null,null,null,null,null,{"$f":"'Company details'!F37 & \"\"","v":""}]
[]
[65,"Notice of disclosable avoidance schemes",null,null,null,null,null,null,null,null,null,{"$f":"newsupplementaryj","v":""}]
[]
[]
[null,"Transfer pricing"]
[70,"Compensating adjustment claimed",null,null,null,null,null,null,null,null,null,{"$f":"'Company details'!F43 & \"\"","v":""}]
[]
[75,"Company qualifies for SME exemption",null,null,null,null,null,null,null,null,null,{"$f":"'Company details'!F45 & \"\"","v":""}]
[]
[]
[]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 1",null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new 2","index":35,"n_rows":73,"n_cols":11,"rows_kept":73,"cut":false,"hidden":false,"merged":[[59,7,59,9],[61,7,61,9],[63,7,63,9],[66,7,66,9],[51,5,51,9]]}
[]
["About this return - continued"]
[]
[]
[null,"Accounts and computations"]
[]
[80,"I attach accounts and computations for the period to which this return relates",null,null,null,null,null,null,null,{"$f":"'Company details'!F49 & \"\"","v":""}]
[]
[85,"I attach accounts and computations for a different period",null,null,null,null,null,null,null,{"$f":"'Company details'!F51 & \"\"","v":""}]
[]
[90,"If you're not attaching the accounts and computations, explain why"]
[]
[null,{"$f":"IF(ISERROR(INDEX(lkacc,ixacc)),\"\",INDEX(lkacc,ixacc))","v":""}]
[null,{"$f":"'Company details'!A56&\"\"","v":""}]
[]
[]
[null,"Supplementary pages enclosed"]
[]
[95,"Loans and arrangements to participators by close companies – form CT600A",null,null,null,null,null,null,null,{"$f":"IF(OR('new close 2'!J17>0,'new close 2'!E35>0),\"X\",\"\")","v":""}]
[]
[100,"Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B",null,null,null,null,null,null,null,{"$f":"IF(OR('new foreign 2'!P20>0,'new foreign 3'!G29>0),\"X\",\"\")","v":""}]
[]
[105,"Group and consortium – form CT600C",null,null,null,null,null,null,null,{"$f":"IF(OR('new group 2'!O21>0,'new group 3'!I40>0,'new group 4'!O21>0,'new group 5'!I36>0),\"X\",\"\")","v":""}]
[]
[110,"Insurance – form CT600D"]
[]
[115,"Charities and Community Amateur Sports Clubs (CASCs) – form CT600E",null,null,null,null,null,null,null,{"$f":"IF(OR('new charity 1'!I31>\"\",'new charity 1'!I34>0),\"X\",\"\")","v":""}]
[]
[120,"Tonnage tax – form CT600F"]
[]
[125,"Northern Ireland - form CT600G"]
[]
[130,"Cross-border royalties – form CT600H",null,null,null,null,null,null,null,{"$f":"IF(SUM('new royalty 2'!E10:E36)>0,\"X\",\"\")","v":""}]
[]
[135,"Supplementary charge in respect of ring fence trades – form CT600I"]
[]
[140,"Disclosure of Tax Avoidance Schemes – form CT600J",null,null,null,null,null,null,null,{"$f":"IF(SUM(newdisclosurestotal)>0,\"X\",\"\")","v":""}]
[]
[141,"Restitution tax – form CT600K"]
[]
[142,"Research and Development - form CT600L",null,null,null,null,null,null,null,{"$f":"IF(OR(_randd125 > 0,_randd210> 0,'new rd 5'!H23+'new rd 5'!H34+'new rd 5'!H36>0),\"X\",\"\")","v":""}]
[]
[143,"Freeports and Investment Zones - form CT600M"]
[]
[144,"Residential Property Developer Tax (RPDT) – form CT600N"]
[]
[96,"Creative Industries - form CT600P"]
[]
["Tax calculation - Turnover"]
[]
[]
[145,"Total turnover from trade",null,null,null,{"$f":"INT('Company details'!G64)","v":0}]
[]
[150,"Banks, building societies, insurance companies and other financial concerns"]
[null,"- put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145"]
[]
["Income"]
[]
[]
[155,"Trading profits",null,null,null,null,null,{"$f":"INT(MAX(0,'Chargeable Profits'!G57-'Chargeable Profits'!G58))","v":0}]
[]
[160,"Trading losses brought forward set against trading profits",null,null,null,null,null,{"$f":"INT(ABS('Chargeable Profits'!G59))","v":0}]
[]
[165,"Net trading profits – box 155 minus box 160",null,null,null,null,null,{"$f":"MAX(0,H60-H62)","v":0}]
[]
[170,"Bank, building society or other interest, and profits"]
[null,"from non-trading loan relationships",null,null,null,null,null,{"$f":"MAX(0,'Non Trading Loan'!J35)","v":0}]
[]
[172,"Put an ‘X’ in box 172 if the figure in box 170 is net of"]
[null,"carrying back a deficit from a later accounting period"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 2"]

{"sheet":"new 3","index":36,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":false,"merged":[[55,6,55,8],[58,6,58,8],[16,6,16,8],[18,6,18,8],[24,6,24,8],[26,6,26,8],[28,6,28,8],[34,6,34,8],[47,6,47,8],[5,6,5,8],[49,6,49,8],[52,6,52,8],[38,6,38,8],[41,6,41,8],[7,6,7,8],[10,6,10,8],[12,6,12,8],[14,6,14,8]]}
[]
["Income - continued"]
[]
[]
[175,"Annual payments not otherwise charged to Corporation Tax"]
[null,"and from which Income Tax has not been deducted",null,null,null,null,{"$f":"INT(SUM('Chargeable Profits'!G65))","v":0}]
[]
[180,"Non-exempt dividends or distributions from"]
[null,"non–UK resident companies"]
[]
[185,"Income from which Income Tax has been deducted",null,null,null,null,{"$f":"'Chargeable Profits'!G68","v":0}]
[]
[190,"Income from a property business",null,null,null,null,{"$f":"'Chargeable Profits'!G66","v":0}]
[]
[195,"Non-trading gains on intangible fixed assets",null,null,null,null,{"$f":"'Chargeable Profits'!G69","v":0}]
[]
[200,"Tonnage tax profits"]
[]
[205,"Income not falling under any other heading",null,null,null,null,{"$f":"'Chargeable Profits'!G70","v":0}]
[]
[]
["Chargeable gains"]
[]
[]
[210,"Gross chargeable gains",null,null,null,null,{"$f":"'Chargeable Profits'!F71","v":0}]
[]
[215,"Allowable losses including losses brought forward",null,null,null,null,{"$f":"ABS('Chargeable Profits'!F72)","v":0}]
[]
[220,"Net chargeable gains – box 210 minus box 215",null,null,null,null,{"$f":"MAX(0,G25-G27)","v":0}]
[]
[]
["Profits before deductions and reliefs"]
[]
[]
[225,"Losses brought forward against certain investment income"]
[]
[230,"Non-trade deficits on loan relationships (including interest)"]
[null,"and derivative contracts (financial instruments)"]
[null,"brought forward set against non-trading profits",null,null,null,null,{"$f":"ROUNDUP(ABS('Non Trading Loan'!H42),0)","v":0},null,null,null,null,{"$f":"IF(G39>'new 2'!H67+'new 3'!G6+SUM(G8:G19)+G29-SUM(G35),\"Amount too large\",\"\")","v":""}]
[]
[235,"Profits before other deductions and reliefs – net sum of"]
[null,"boxes 165 to 205 and 220 minus sum of boxes 225 and 230",null,null,null,null,{"$f":"MAX(0,'new 2'!H64+'new 2'!H67+'new 3'!G6+SUM(G8)+G11+G13+G15+SUM(G17)+G19+G29-SUM(G35)-SUM(G39))","v":0}]
[]
[]
["Deductions and reliefs"]
[]
[]
[240,"Losses on unquoted shares",null,null,null,null,{"$f":"INT('Other expenses and losses'!G14)","v":0}]
[]
[245,"Management expenses",null,null,null,null,{"$f":"INT(ABS('Management Expenses'!I51)+ABS('Management Expenses'!J51))","v":0}]
[]
[250,"UK property business losses for this or previous"]
[null,"accounting period",null,null,null,null,{"$f":"INT(ABS(SUM('Property Income'!K93)))","v":0}]
[]
[255,"Capital allowances for the purposes of management"]
[null,"of the business",null,null,null,null,{"$f":"INT('Other expenses and losses'!G24)","v":0}]
[]
[260,"Non-trade deficits for this accounting period from loan"]
[null,"relationships and derivative contracts (financial instruments)",null,null,null,null,{"$f":"INT(ABS('Non Trading Loan'!J49))","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 3"]

{"sheet":"new 4","index":37,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[[19,5,19,8],[22,5,22,8],[24,5,24,8],[5,5,5,8],[35,5,35,8],[59,7,59,9],[60,7,60,9],[55,7,55,9],[56,7,56,9],[57,7,57,9],[58,7,58,9],[26,5,26,8],[31,5,31,8],[33,5,33,8],[14,5,14,8],[28,5,28,8],[7,5,7,8],[9,5,9,8],[16,5,16,8]]}
[]
["Deductions and Reliefs - continued"]
[]
[]
[263,"Carried forward non-trade deficits from loan relationships"]
[null,"and derivative contracts (financial instruments)",null,null,null,{"$f":"INT(ABS('Non Trading Loan'!H49))","v":0}]
[]
[265,"Non-trading losses on intangible fixed assets",null,null,null,{"$f":"'Other expenses and losses'!G32","v":0}]
[]
[275,"Total trading losses of this or a later accounting period",null,null,null,{"$f":"'Other expenses and losses'!G35","v":0}]
[]
[280,"Put an ‘X’ in box 280 if amounts carried back from later"]
[null,"accounting periods are included in box 275",null,null,null,null,null,null,null,null,{"$f":"IF(AND(I13=\"\",F10>'new 10'!D33,newxml=TRUE),\"Need an X\",\"\")","v":""}]
[]
[285,"Trading losses carried forward and claimed against total profits",null,null,null,{"$f":"MAX(0,MIN('Chargeable Profits'!G90,ABS('Chargeable Profits'!I104)-'Chargeable Profits'!I98))","v":0}]
[]
[290,"Non-trade capital allowances",null,null,null,{"$f":"INT('Other expenses and losses'!G37)","v":0}]
[]
[295,"Total of deductions and reliefs",null,null,null,{"$f":"IF(F20>'new 3'!G42,\"Total deductions and reliefs too large\",\"\")","v":""}]
[null,"- total of boxes 240 to 275, 285 and 290",null,null,null,{"$f":"IF(newxml=FALSE,0,'new 3'!G48+'new 3'!G50+'new 3'!G53+'new 3'!G56+'new 3'!G59+'new 4'!F6+F8+F10+F15+F17)","v":0}]
[]
[300,"Profits before qualifying donations and group relief"]
[null,"- box 235 minus box 295",null,null,null,{"$f":"MAX(0,'new 3'!G42-F20)","v":0}]
[]
[305,"Qualifying donations",null,null,null,{"$f":"INT(ABS('Chargeable Profits'!G78))","v":0}]
[]
[310,"Group relief",null,null,null,{"$f":"'new group 2'!O21","v":0},null,null,null,null,{"$f":"IF(F27>F23-F25,\"Too much relief\",\"\")","v":""}]
[]
[312,"Group relief for carried forward losses",null,null,null,{"$f":"'new group 4'!O21","v":0}]
[]
[315,"Profits chargeable to Corporation Tax"]
[null,"- box 300 minus boxes 305, 310 and 312",null,null,null,{"$f":"MAX(F23-F25-F27-F29,0)","v":0}]
[]
[320,"Ring fence profits included"]
[]
[325,"Northern Ireland profits included"]
[]
[]
["Tax calculation"]
[]
[326,"Number of associated companies in this period",null,null,null,null,null,{"$f":"IF(I43>0,\"\",bfwd_assoc)","v":0}]
[]
[327,"Number of associated companies in the first financial year",null,null,null,null,null,{"$f":"bfwd_assocp","v":0}]
[]
[328,"Number of associated companies in the second financial year",null,null,null,null,null,{"$f":"cfwd_assocp","v":0}]
[]
[329,"Put an ‘X’ in box 329 if the company is chargeable at the small profit rate"]
[null,"or is entitled to marginal relief",null,null,null,null,null,null,{"$f":"IF(end_date<=DATE(2023,3,31),\"\",IF('Company details'!G17,\"\",IF(AND(compc2a>0,OR('Tax Calculation'!F33,'Tax Calculation'!F49)),\"X\",\"\")))","v":""}]
[]
["Enter how much profit has to be charged and at what rate"]
[]
[]
[null,"Financial",null,null,null,"Rate of tax"]
[null,"year (yyyy)",null,"Amount of profit",null,"%",null,"Tax"]
[]
[330,{"$f":"IF(D56>0,IF(AND(compc2=0,'new 3'!G42=0),0,'Tax Calculation'!E19),0)","v":0},335,{"$f":"IF(compc2a=0,0,MAX(0.001,'Tax Calculation'!E37))","v":0},340,{"$f":"IF(ISNA('Tax Calculation'!E35),0,IF(D56=0,0,'Tax Calculation'!E35))","v":0},345,{"$f":"IF(ISNA(F56),0,ROUND(D56*F56,2))","v":0}]
[null,null,350,null,355,null,360,0]
[null,null,365,null,370,null,375,0]
[380,{"$f":"IF(D59>0,IF(AND(compc2=0,'new 3'!G42=0),0,'Tax Calculation'!E20),0)","v":0},385,{"$f":"IF(compc2a=0,0,IF('Tax Calculation'!E20=0,0,MAX(0.001,'Tax Calculation'!E53)))","v":0},390,{"$f":"IF(ISNA('Tax Calculation'!E51),0,IF(D59=0,0,'Tax Calculation'!E51))","v":0},395,0]
[null,null,400,null,405,null,410,0]
[null,null,415,null,420,null,425,0]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,"Page 4"]

{"sheet":"new 5","index":38,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[[43,5,43,8],[7,5,7,8],[62,5,62,8],[56,5,56,8],[58,5,58,8],[60,5,60,8],[49,5,49,8],[51,5,51,8],[5,5,5,8],[3,5,3,8],[41,5,41,8],[12,5,12,8],[14,5,14,8],[22,5,22,8],[25,5,25,8],[30,5,30,8],[32,5,32,8],[34,5,34,8],[36,5,36,8]]}
[]
["Tax calculation – continued"]
[]
["Corporation Tax - total of boxes 345, 360, 375, 395, 410 and 425",null,null,null,430,{"$f":"SUM('new 4'!H56:H61)","v":0}]
[]
["Marginal relief",null,null,null,435,{"$f":"IF(ISNA('Tax Calculation'!E59),0,'Tax Calculation'!E59)","v":0}]
[]
["Corporation Tax chargeable - box 430 minus box 435",null,null,null,440,{"$f":"F4-SUM(F6)","v":0}]
[]
["Reliefs and deductions in terms of tax"]
[]
[]
[445,"Community Investment Tax Relief"]
[]
[450,"Double Taxation Relief"]
[]
[455,"Put an ‘X’ in box 455 if box 450 includes an underlying"]
[null,"rate relief claim"]
[]
[460,"Put an ‘X’ in box 460 if box 450 includes an amount carried"]
[null,"back from a later period"]
[]
[465,"Advanced Corporation Tax"]
[]
[470,"Total reliefs and deduction in terms of tax"]
[null,"– total of boxes 445, 450 and 465",null,null,null,{"$f":"SUM(F13)+SUM(F15)+SUM(F23)","v":0},null,null,null,null,{"$f":"IF(F26>'new 5'!F8,\"The reliefs are more than the tax chargeable\",\"\")","v":""}]
[]
[]
["Coronavirus support schemes and overpayments (see CT600 guide for definitions)"]
[]
[471,"Coronavirus Job Retention Scheme (CJRS) received",null,null,null,null,null,null,null,null,{"$f":"IF(F31<F33+F35,\"Warning, box 471 is not large enough\",\"\")","v":""}]
[]
[472,"CJRS entitlement"]
[]
[473,"CJRS overpayment already assessed or voluntary disclosed"]
[]
[474,"Other coronavirus overpayments"]
[]
[]
["Energy levies"]
[]
[986,"Energy (Oil and Gas) profits levy (EOGPL) amounts liable"]
[]
[987,"Electricity Generator Levy (EGL) exceptional generation receipts"]
[]
[]
["Calculation of tax outstanding or overpaid"]
[]
[]
[475,"Net Corporation Tax liability – box 440 minus box 470",null,null,null,{"$f":"MAX(0,'new 5'!F8-F26)","v":0}]
[]
[480,"Tax payable on loans and arrangements to participators",null,null,null,{"$f":"IF(newsupplementarya=\"X\",MAX(0,'new close 3'!C30),0)","v":0}]
[]
[485,"Put an ‘X’ in box 485 if you completed box A70 in the"]
[null,"supplementary pages CT600A",null,null,null,null,null,null,{"$f":"IF('new close 3'!E19>0,\"X\",\"\")","v":""}]
[]
[490,"Controlled Foreign Companies (CFC) tax payable",null,null,null,{"$f":"'new foreign 2'!P20","v":0}]
[]
[495,"Bank Levy payable"]
[]
[496,"Bank surcharge payable"]
[]
[497,"Residential Property Developer Tax (RPDT) payable"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,"Page 5"]

{"sheet":"new 6","index":39,"n_rows":63,"n_cols":10,"rows_kept":63,"cut":false,"hidden":false,"merged":[[5,5,5,7],[12,5,12,7],[16,5,16,7],[18,5,18,7],[8,5,8,7],[29,5,29,7],[38,5,38,7],[52,5,52,7],[40,5,40,7],[49,5,49,7],[42,5,42,7],[57,5,57,7],[36,5,36,7],[47,5,47,7],[45,5,45,7],[54,5,54,7],[10,5,10,7],[20,5,20,7],[14,5,14,7],[25,5,25,7],[27,5,27,7]]}
[]
["Calculation of tax outstanding or overpaid - continued"]
[]
[]
[]
[500,"CFC tax, bank levy, bank surcharge and RPDT payable",null,null,null,{"$f":"'new 5'!F57+SUM('new 5'!F59)+SUM('new 5'!F61)+SUM('new 5'!F63)","v":0}]
[null,"– total of boxes 490, 495, 496 and 497"]
[]
[501,"EOGPL payable"]
[]
[502,"EGL payable"]
[]
[505,"Supplementary charge (ring fence trades) payable"]
[]
[510,"Tax chargeable – total of boxes 475, 480, 500, 501, 502 and 505",null,null,null,{"$f":"'new 5'!F50+'new 5'!F52+F6+SUM(F9)+SUM(F11)+SUM(F13)","v":0}]
[]
[515,"Income Tax deducted from gross income included in profits"]
[]
[520,"Income Tax repayable to the company",null,null,null,{"$f":"MAX(0,SUM(F17)-F15)","v":0}]
[]
[525,"Self-assessment of tax payable before restitution tax",null,null,null,{"$f":"IF(F19>0,0,MAX(0,F15-SUM(F17)))","v":0}]
[null,"and coronavirus support scheme overpayments"]
[null,"- box 510 minus box 515"]
[]
[526,"Coronavirus support schemes overpayment now due"]
[null,"– total of boxes 471 and 474 minus boxes 472 and 473",null,null,null,{"$f":"'new 5'!F31+'new 5'!F37-'new 5'!F33-'new 5'!F35","v":0}]
[]
[527,"Restitution tax"]
[]
[528,"Self-assessment of tax payable",null,null,null,{"$f":"F21+F26+F28","v":0}]
[null,"– total of boxes 525, 526 and 527"]
[]
[]
["Tax reconciliation"]
[]
[]
[530,"Research and Development credit",null,null,null,null,null,null,null,{"$f":"IF(OR(_randd125<>_box880,_randd210<>_box530),\"Please copy from R&D pages\",\"\")","v":""}]
[]
[535,"(not currently used)"]
[]
[540,"Creatives tax credit"]
[]
[541,"Audio-Visual expenditure credit (AVEC) and"]
[null,"Video Games expenditure credit (VGEC)"]
[545,"Total of Research and Development credit,"]
[null,"creatives tax credit and AVEC/VGEC – total box 530 to 541",null,null,null,{"$f":"SUM(F37)+SUM(F41)+SUM(F43)","v":0}]
[]
[550,"Land remediation tax credit"]
[]
[555,"Life assurance company tax credit"]
[]
[560,"Total land remediation and life assurance company tax credit"]
[null,"- total box 550 and 555",null,null,null,{"$f":"SUM(F48)+SUM(F50)","v":0}]
[]
[565,"Capital allowances first-year tax credit"]
[]
[570,"Surplus Research and Development credits and"]
[null,"creative tax credit payable – box 545 minus box 525",null,null,null,{"$f":"MAX(0,F46-'new 6'!F21)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,"Page 6"]

{"sheet":"new 7","index":40,"n_rows":66,"n_cols":15,"rows_kept":66,"cut":false,"hidden":false,"merged":[[15,9,15,12],[18,9,18,12],[23,9,23,12],[29,9,29,12],[60,9,60,12],[44,11,44,12],[42,9,42,12],[21,9,21,12],[25,9,25,12],[4,9,4,12],[7,9,7,12],[9,9,9,12],[11,9,11,12],[13,9,13,12]]}
[]
["Tax reconciliation - continued"]
[]
[575,"Land remediation or life assurance company tax credit payable"]
[null,"- total of boxes 545 and 560 minus boxes 525 and 570",null,null,null,null,null,null,null,{"$f":"MAX(0,'new 6'!F46+'new 6'!F53-'new 6'!F21-'new 6'!F58)","v":0}]
[]
[580,"Capital allowances first-year tax credit payable"]
[null,"- boxes 545, 560 and 565 minus boxes 525, 570 and 575",null,null,null,null,null,null,null,{"$f":"MAX(0,'new 6'!F46+'new 6'!F53+SUM('new 6'!F55)-'new 6'!F21-'new 6'!F58-'new 7'!J5)","v":0}]
[]
[585,"Ring fence Corporation Tax included"]
[]
[586,"NI Corporation Tax included"]
[]
[590,"Ring fence supplementary charge included",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('new 7'!J14>0,\"Not allowed\",\"\")","v":""}]
[]
[595,"Tax already paid (and not already repaid)"]
[]
[600,"Tax outstanding –"]
[null,"box 525 minus boxes 545, 560, 565 and 595",null,null,null,null,null,null,null,{"$f":"MAX(0,'new 6'!F21-'new 6'!F46-'new 6'!F53-SUM('new 6'!F55)-SUM(J16))","v":0}]
[]
[605,"Tax overpaid including surplus or payable credits"]
[null,"- total sum of boxes 545, 560, 565 and 595 minus 525",null,null,null,null,null,null,null,{"$f":"MAX(0,-'new 6'!F21+'new 6'!F46+'new 6'!F53+SUM('new 6'!F55)+SUM(J16))","v":0}]
[]
[610,"Group tax refunds surrendered to this company"]
[]
[614,"Audio-Visual expenditure credit and Video Games "]
[null,"expenditure credit surrendered to this company"]
[]
[615,"Research and Development expenditure"]
[null,"credits surrendered to this company"]
[]
[]
["Exporter information"]
[]
[null,"During the return period, did the company export goods and/or services to individuals, enterprises or organisations"]
[null,"outside the United Kingdom (UK)?"]
[616,"Yes - goods",null,null,617,"Yes - services",null,null,618,"No - neither"]
[]
[]
["Indicators and information"]
[]
[]
[620,"Franked investment income/Exempt ABGH distributions",null,null,null,null,null,null,null,{"$f":"ROUND('Company details'!H68,0)","v":0}]
[]
[625,"Number of 51% group companies",null,null,null,null,null,null,null,null,null,{"$f":"IF(end_date>=DATE(2023,4,1),\"\",'Company details'!H70)","v":0}]
[]
[null,"Put an ‘X’ in the relevant boxes, if in the period, the company:"]
[]
[630,"should have made (whether it has or not) instalment payments as a large company"]
[null,"under the Corporation Tax (Instalment Payments) Regulations"]
[]
[631,"should have made (whether it has or not) instalment payments as a very large company"]
[null,"under the Corporation Tax (Instalment Payments) Regulations"]
[]
[635,"is within a group payments arrangement for the period"]
[]
[640,"has written down or sold intangible assets"]
[]
[645,"has made cross-border royalty payments",null,null,null,null,null,null,null,null,null,null,{"$f":"newsupplementaryh","v":""}]
[]
[647,"Eat Out to Help Out Scheme: reimbursed discounts"]
[null,"included as taxable income"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,null,null,null,"Page 7"]

{"sheet":"new 8","index":41,"n_rows":74,"n_cols":15,"rows_kept":74,"cut":false,"hidden":false,"merged":[[18,9,18,12],[38,9,38,12],[20,9,20,12],[24,9,24,12],[27,9,27,12],[30,9,30,12],[32,9,32,12],[22,9,22,12],[70,9,70,12],[47,5,47,6],[49,5,49,6],[52,5,52,6],[55,5,55,6],[58,5,58,6],[61,5,61,6],[64,5,64,6],[67,5,67,6],[70,5,70,6],[49,9,49,12],[52,9,52,12],[55,9,55,12],[58,9,58,12],[61,9,61,12],[67,9,67,12]]}
[]
["Information about enhanced expenditure and tax reliefs"]
["Research and Development (R&D) or creatives enhanced expenditure and tax reliefs"]
[]
[]
[650,"Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(M7>\"\",J28+J31+J33=0),\"Need at least one of 670, 675 or 680\",\"\")","v":""}]
[null,"including a SME subcontractor to a large company and/or for all creatives claims",null,null,null,null,null,null,null,{"$f":"IF(OR(M7>\"\",M11>\"\",SUM(J21:J39)>0,SUM('new 9'!D19:D51)>0,SUM('new 9'!G19:G51)>0,SUM('new 10'!F6:F22)>0),TRUE,FALSE)","v":false},null,null,null,null,{"$f":"IF(AND(M7>\"\",M11>\"\"),\"Can't have both 650 and 655\",\"\")","v":""}]
[]
[653,"Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(M9>\"\",J28+J31=0),\"Need at least one of 670 or 680\",\"\")","v":""}]
[]
[655,"Put an ‘X’ in box 655 if the claim is made by a large company",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(M11>\"\",J28+J33=0),\"Need at least one of 670 or 680\",\"\")","v":""}]
[]
[656,"Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted"]
[]
[657,"Put an ‘X’ in box 657 to confirm that a R&D additional information form has been submitted"]
[]
[658,"Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted"]
[]
[659,"R&D expenditure qualifying for SME/R&D intensive SME relief"]
[]
[660,"R&D enhanced expenditure"]
[]
[663,"Creatives core expenditure"]
[]
[665,"Creatives additional deduction"]
[]
[670,"R&D enhanced expenditure and creatives additional deduction"]
[null,"total box 660 and box 665",null,null,null,null,null,null,null,{"$f":"SUM(J21)+SUM(J25)","v":0}]
[]
[675,"R&D enhanced expenditure of a SME on work"]
[null,"subcontracted to it by a large company",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(M7=\"\",J31>0),\"Need box 650\",\"\")","v":""}]
[]
[680,"Vaccine research expenditure"]
[]
[]
["Land remediation enhanced expenditure"]
[]
[]
[685,"Enter the total enhanced expenditure"]
[]
[]
["Information about capital allowances and balancing charges/disposal values"]
["Allowances and charges in the calculation of trading profits and losses"]
[]
[]
[null,null,null,null,"Capital allowances",null,null,null,"Balancing charges"]
[null,"Annual investment"]
[null,"allowance",null,null,690,{"$f":"'Capital Allowances Summary'!D27","v":0}]
[]
[null,"Full expensing",null,null,688,{"$f":"'Plant Machinery'!F82","v":0},null,null,689,{"$f":"SUM('Plant Machinery'!F86)","v":0}]
[]
[null,"Machinery and plant"]
[null,"- super-deduction",null,null,691,{"$f":"'Plant Machinery'!F72","v":0},null,null,692,{"$f":"SUM('Plant Machinery'!F76)","v":0}]
[]
[null,"Machinery and plant"]
[null,"- special rate allowance",null,null,693,{"$f":"'Plant Machinery'!I72+'Plant Machinery'!I82","v":0},null,null,694,{"$f":"SUM('Plant Machinery'!I76)+SUM('Plant Machinery'!I86)","v":0}]
[]
[null,"Machinery and plant"]
[null,"– special rate pool",null,null,695,{"$f":"'Capital Allowances Summary'!G42","v":0},null,null,700,{"$f":"'Capital Allowances Summary'!G21","v":0}]
[]
[null,"Machinery and plant"]
[null,"– main pool",null,null,705,{"$f":"MAX(0,'Capital Allowances Summary'!H42+'Capital Allowances Summary'!F42-SUM('new 9'!D9)-SUM('new 9'!D11)-SUM('new 9'!D14)-SUM('new 9'!D17))","v":0},null,null,710,{"$f":"'Capital Allowances Summary'!H21+'Capital Allowances Summary'!F21","v":0}]
[]
[null,"Structures and"]
[null,"buildings",null,null,711,{"$f":"MAX(0,'Capital Allowances Summary'!J42)","v":0}]
[]
[null,"Business premises"]
[null,"renovation",null,null,715,{"$f":"IF(start_date>42825,0,'Capital Allowances Summary'!M42)","v":0},null,null,720,{"$f":"IF(start_date>42825,0,'Capital Allowances Summary'!M21)","v":0}]
[]
[null,"Other allowances"]
[null,"and charges",null,null,725,{"$f":"'Capital Allowances Summary'!L42+IF(start_date>42825,'Capital Allowances Summary'!M42,0)","v":0},null,null,730,{"$f":"'Capital Allowances Summary'!L21+IF(start_date>42825,'Capital Allowances Summary'!M21,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,null,null,"Page 8"]

{"sheet":"new 9","index":42,"n_rows":72,"n_cols":8,"rows_kept":72,"cut":false,"hidden":false,"merged":[]}
[]
["Allowances and charges in the calculation of trading profits and losses - continued"]
[]
[]
[]
[]
[null,null,"Capital allowances",null,null,"Disposal value"]
[null,"Electric vehicle"]
[null,"charge-points",713,null,null,714]
[]
[null,"Enterprise zones",721,null,null,722]
[]
[null,"Zero-emission"]
[null,"goods vehicles",723,null,null,724]
[]
[null,"Zero-emission"]
[null,"cars",726,null,null,727]
[]
[]
["Allowances and charges not included in the calculation of trading profits and losses"]
[]
[]
[null,null,"Capital allowances",null,null,"Balancing charges"]
[]
[null,"Annual investment"]
[null,"allowance",735,{"$f":"'Capital Allowances Summary'!V27","v":0}]
[]
[null,"Structures and"]
[null,"buildings",736,{"$f":"MAX(0,'Capital Allowances Summary'!R42)","v":0}]
[]
[]
[null,"Full expensing",733,{"$f":"'Property Income'!F168","v":0},null,734,{"$f":"'Property Income'!F172","v":0}]
[null,"Business premises"]
[null,"renovation",740,{"$f":"IF(start_date>42825,0,'Capital Allowances Summary'!U42)","v":0},null,745,{"$f":"IF(start_date>42825,0,'Capital Allowances Summary'!U21)","v":0}]
[]
[null,"Machinery and plant"]
[null,"- super-deduction",741,{"$f":"'Property Income'!F158","v":0},null,742,{"$f":"'Property Income'!F162","v":0}]
[]
[null,"Machinery and plant"]
[null,"- special rate allowance",743,{"$f":"'Property Income'!H158+'Property Income'!H168","v":0},null,744,{"$f":"'Property Income'!H162+'Property Income'!H172","v":0}]
[null,"Other allowances"]
[null,"and charges",750,null,null,755]
[]
[null,null,"Capital allowances",null,null,"Disposal value"]
[null,"Electric vehicle"]
[null,"charge-points",737,null,null,738]
[]
[null,"Enterprise zones",746,null,null,747]
[]
[null,"Zero-emission"]
[null,"goods vehicles",748,null,null,749]
[]
[null,"Zero-emission"]
[null,"cars",751,null,null,752]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,"Page 9"]

{"sheet":"new 10","index":43,"n_rows":75,"n_cols":8,"rows_kept":75,"cut":false,"hidden":false,"merged":[[5,5,5,6],[8,5,8,6],[11,5,11,6],[21,5,21,6],[13,5,13,6],[16,5,16,6],[19,5,19,6]]}
[]
["Qualifying expenditure"]
[]
[]
[760,"Machinery and plant on which first"]
[null,"year allowance is claimed",null,null,null,{"$f":"'Capital Allowances Summary'!E28+'Capital Allowances Summary'!V28","v":0}]
[]
[765,"Designated environmentally friendly"]
[null,"machinery and plant",null,null,null,{"$f":"'Capital Allowances Summary'!E34+'Capital Allowances Summary'!V34","v":0}]
[]
[770,"Machinery and plant on long-life"]
[null,"assets and integral features",null,null,null,{"$f":"SUM('Plant Machinery'!J16:J20)+SUM('Property Income'!I104:I108)+'Plant Machinery'!J34+'Property Income'!I122","v":0}]
[]
[771,"Structures and buildings",null,null,null,{"$f":"SBA!D25-SUMIF(SBA!J14:J23,1,SBA!D14:D23)","v":0}]
[]
[772,"Machinery and plant"]
[null,"- super-deduction",null,null,null,{"$f":"SUM('Plant Machinery'!F70)+SUM('Property Income'!F156)+SUM('Plant Machinery'!F80)+SUM('Property Income'!F166)","v":0}]
[]
[773,"Machinery and plant"]
[null,"- special rate allowance",null,null,null,{"$f":"SUM('Plant Machinery'!I70)+SUM('Property Income'!H156)+SUM('Plant Machinery'!I80)+SUM('Property Income'!H166)","v":0}]
[]
[775,"Other machinery and plant",null,null,null,{"$f":"SUM('Capital Allowances Summary'!F16:H18)+SUM('Capital Allowances Summary'!F33)+SUM('Capital Allowances Summary'!G33)+SUM('Capital Allowances Summary'!O16:P18)+SUM('Capital Allowances Summary'!V33)-SUM(F12)-F17-F20","v":0}]
[]
[]
["Losses, deficits and excess amounts"]
["Amount arising"]
[]
[]
[null,null,"Amount",null,null,"Maximum available for surrender"]
[null,null,null,null,null,"as group relief"]
[]
[null,"Losses of trades"]
[null,"carried on wholly",780,{"$f":"'Chargeable Profits'!G92","v":0},null,785]
[null,"or partly in the UK"]
[]
[null,"Losses of trades"]
[null,"carried on wholly",790]
[null,"outside the UK"]
[]
[null,"Non-trade deficits"]
[null,"on loan relationships",795,{"$f":"'Non Trading Loan'!J44","v":0},null,800]
[null,"and derivative contracts"]
[]
[null,"UK property"]
[null,"business losses",805,{"$f":"'Property Income'!I81","v":0},null,810]
[]
[null,"Overseas property"]
[null,"business losses",815]
[]
[null,"Losses from"]
[null,"miscellaneous",820,{"$f":"'Other Losses'!G22","v":0}]
[null,"transactions"]
[]
[null,"Capital losses",825,{"$f":"'Other Losses'!G24","v":0}]
[]
[null,"Non-trading losses on"]
[null,"intangible fixed assets",830,{"$f":"'new 4'!F8","v":0},null,835]
[]
[]
["Excess amounts"]
[]
[]
[null,null,"Amount",null,null,"Maximum available for surrender"]
[null,null,null,null,null,"as group relief"]
[]
[null,"Non-trade capital"]
[null,"allowances",null,null,null,840]
[]
[null,"Qualifying donations",null,null,null,845]
[]
[null,"Management expenses",850,{"$f":"'Management Expenses'!I38","v":0},null,855]
[]
[]
[null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,"Page 10"]

{"sheet":"new 11","index":44,"n_rows":64,"n_cols":9,"rows_kept":64,"cut":false,"hidden":false,"merged":[[10,3,10,6],[7,3,7,6],[4,3,4,6],[40,3,40,6],[42,3,42,6],[58,3,58,6],[50,3,50,6],[17,2,17,3],[26,3,26,6],[28,3,28,6],[30,3,30,6],[32,3,32,6],[34,3,34,6],[36,3,36,6]]}
[]
["Northern Ireland information"]
[]
[856,"Amount of group relief claimed which relates to NI trading"]
[null,"losses used against rest of UK/mainstream profits"]
[]
[857,"Amount of group relief claimed which relates to NI trading"]
[null,"losses used against NI trading profits"]
[]
[858,"Amount of group relief claimed which relates to rest of"]
[null,"UK/mainstream losses used against NI trading profits"]
[]
[]
["Overpayments and repayments"]
["Small repayments"]
[]
[]
[860,"Do not repay sums of",{"$f":"'Company details'!G78","v":0},null,null,"or less."]
[]
[null,"Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and"]
[null,"how to make an entry in this box."]
[]
[]
["Repayments for the period covered by this return"]
[]
[]
[865,"Repayment of Corporation Tax",null,{"$f":"IF('new 7'!J22>0,'new 7'!J22-'new 6'!F58-'new 7'!J5-'new 7'!J8,0)","v":0}]
[]
[870,"Repayment of Income Tax",null,{"$f":"'new 6'!F19","v":0}]
[]
[875,"Payable Research and Development tax credit",null,{"$f":"'new rd 5'!H31","v":0},null,null,null,null,{"$f":"IF(SUM(D31)>'new rd 5'!H31,\"Must not be greater than box L180\",\"\")","v":""}]
[]
[880,"Payable Research and Development expenditure credit",null,null,null,null,null,null,{"$f":"IF(OR(_randd125<>_box880,_randd210<>_box530),\"Please copy from R&D to main tax return\",\"\")","v":""}]
[]
[885,"Payable creatives tax credit",null,null,null,null,null,null,{"$f":"IF(D35>'new 6'!F58,\"Too high compared to box \"&'new 6'!A57,\"\")","v":""}]
[]
[886,"Payable Audio-Visual expenditure credit and"]
[null,"Video Games expenditure credit"]
[]
[890,"Payable land remediation of life assurance company"]
[null,"tax credit",null,{"$f":"'new 7'!J5","v":0}]
[]
[895,"Payable capital allowances first-year tax credit",null,{"$f":"'new 7'!J8","v":0}]
[]
[]
["Surrender of tax refund within group"]
[]
[]
[null,"Including surrenders under the Instalment Payments Regulations."]
[]
[900,"The following amount is to be surrendered"]
[]
[null,"Put an ‘X’ in the appropriate boxes below"]
[]
[null,"the joint Notice is attached",null,905,null,{"$f":"IF(E55=\"x\",\"You must attach a PDF notice\",\"\")","v":""}]
[null,"or",{"$f":"IF(OR(AND(D51>0,ISBLANK(E55),ISBLANK(E57)),AND(E55>\"\",E57>\"\")),\"Check boxes 905 or 910\",\"\")","v":""}]
[null,"will follow",null,910]
[]
[915,"Please stop repayment of the following amount",null,null,null,null,null,null,{"$f":"IF(D59>D51,\"Too high compared to box \"&A51,\"\")","v":""}]
[null,"until we send you the Notice"]
[]
[]
[null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,"Page 11"]

{"sheet":"new 12","index":45,"n_rows":67,"n_cols":10,"rows_kept":67,"cut":false,"hidden":false,"merged":[[4,4,4,8],[10,4,10,8],[12,4,12,8],[33,2,33,8],[6,7,6,8],[8,7,8,8],[23,2,23,8],[26,2,26,8],[29,2,29,8],[31,2,31,8],[32,2,32,8],[34,2,34,8],[37,2,37,8],[42,2,42,8],[56,2,56,8],[62,2,62,8]]}
[]
["Bank details (for a person to whom a repayment is to be made)"]
[]
[]
[920,"Name of bank or building society",null,null,{"$f":"'Company details'!D85&\"\"","v":""}]
[]
[925,"Branch sort code",null,null,null,null,null,{"$f":"'Company details'!K85&\"\"","v":""}]
[]
[930,"Account number",null,null,null,null,null,{"$f":"'Company details'!D87&\"\"","v":""}]
[]
[935,"Name of account",null,null,{"$f":"'Company details'!G87&\"\"","v":""}]
[]
[940,"Building society reference",null,null,{"$f":"'Company details'!D89&\"\"","v":""}]
[]
[]
["Payments to a person other than the company"]
[]
[]
[943,null,"Put an 'X' in box 943 if there is a R&D payable credit and one of the conditions listed "]
[null,null,"in the CT600 Guide is applicable"]
[]
[945,null,"Complete the authority below if you want the repayment to be made to a person other than the company"]
[null,null,"I, as (enter status – for example, company secretary, treasurer, liquidator or authorised agent)"]
[null,null,{"$f":"'Company details'!B95&\"\"","v":""}]
[]
[950,null,"of (enter company name)"]
[null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
[955,null,"authorise (enter name)"]
[null,null,{"$f":"'Company details'!B99&\"\"","v":""}]
[960,null,"of address (enter address)"]
[null,null,{"$f":"'Company details'!B101&\"\"","v":""}]
[null,null,{"$f":"'Company details'!B102&\"\"","v":""}]
[null,null,{"$f":"'Company details'!B103&\"\"","v":""}]
[null,null,{"$f":"'Company details'!B104&\"\"","v":""}]
[]
[965,null,"Nominee reference"]
[null,null,{"$f":"'Company details'!B107&\"\"","v":""}]
[]
[null,null,"to receive payment on company’s behalf"]
[]
[970,null,"Name"]
[null,null,{"$f":"'Company details'!B110&\"\"","v":""}]
[]
[]
["Declaration"]
[]
[]
[null,null,"Declaration"]
[null,null,"I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete"]
[null,null,"to the best of my knowledge and belief."]
[]
[null,null,"I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable,"]
[null,null,"can lead to both the company and me being prosecuted."]
[]
[975,null,"Name"]
[null,null,{"$f":"'Company details'!A120&\"\"","v":""}]
[]
[980,null,"Date DD MM YYYY"]
[null,null,{"$f":"'Company details'!J120","v":"00:00:00"}]
[]
[985,null,"Status"]
[null,null,{"$f":"'Company details'!A122&\"\"","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600 (2025) Version 3 (Substitute)(QMS)",null,null,null,"Page 12"]

{"sheet":"new close 1","index":46,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":true,"merged":[[16,4,16,9],[18,7,18,9],[21,8,21,9],[23,8,23,9]]}
[]
[null,null,null,null,null,null,null,null,null,null,"Company Tax Return – supplementary page"]
[null,"HM Revenue",null,null,null,null,null,null,null,null,"Close company loans and arrangements to confer"]
[null,"& Customs",null,null,null,null,null,null,null,null,"benefits on participators"]
[null,null,null,null,null,null,null,null,null,null,"CT600A (2015) Version 3 for accounting periods starting on or after 1 April 2015"]
[]
["Guidance"]
["Guidance about when and how to complete this supplementary page can be found in the CT600 Guide."]
["For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return?"]
["to find out what supplementary pages you need to complete."]
["Also, read the Important points about all supplementary pages and CT600A – Close Company Loans and arrangements to confer"]
["benefits for further guidance about completing this supplementary page."]
[]
[]
["Company information"]
[]
["A1","Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["A2","Tax reference",null,null,null,null,null,{"$f":"tax_reference&\"\"","v":""}]
[]
[null,"Period covered by this supplementary page (cannot exceed 12 months)"]
["A3","from DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""}]
[]
["A4","to DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600A (2015) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 1",null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new close 2","index":47,"n_rows":39,"n_cols":15,"rows_kept":39,"cut":false,"hidden":true,"merged":[[32,5,32,9],[29,1,29,3],[29,5,29,9],[29,10,29,11],[30,1,30,3],[30,5,30,9],[30,10,30,11],[27,1,27,3],[27,5,27,9],[27,10,27,11],[28,1,28,3],[28,5,28,9],[28,10,28,11],[25,1,25,3],[25,5,25,9],[25,10,25,11],[26,1,26,3],[26,5,26,9],[26,10,26,11],[18,9,18,11],[23,1,23,3],[23,5,23,9],[23,10,23,11],[24,1,24,3],[24,5,24,9],[24,10,24,11],[13,1,13,8],[13,9,13,11],[14,1,14,8],[14,9,14,11],[16,9,16,11],[10,1,10,8],[10,9,10,11],[11,1,11,8],[11,9,11,11],[12,1,12,8],[12,9,12,11],[7,1,7,8],[7,9,7,11],[8,1,8,8],[8,9,8,11],[9,1,9,8],[9,9,9,11]]}
[]
["Loans or arrangements made during the return period"]
[]
["Part 1: Loans and arrangements made"]
["Put an ‘X’ in this box if any/all loans made during the period have been repaid, released, or written off, or, in the case of arrangements, return payments have been made before the end of the period.",null,null,null,null,null,null,"A5",null,null,null,null,null,{"$f":"IF(start_date=0,0,VLOOKUP(start_date,lkloans,2))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,36526,0.25]
["Outstanding loans and arrangements made",null,null,null,null,null,null,null,null,null,null,null,null,42466,0.32500000000000001]
["A10","A",null,null,null,null,null,null,null,"B",null,null,null,44652,0.33750000000000002]
[null,"Name of participator or associate",null,null,null,null,null,null,null,"Amount of loan/benefit",null,null,null,45017,0.33750000000000002]
[1,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(B10>\"\",J10=0),AND(LEN(B10)<2,J10>0)),\"Please check name or amount\",\"\")","v":""}]
[2,null,null,null,null,null,null,null,null,null,null,null,""]
[3,null,null,null,null,null,null,null,null,null,null,null,""]
[4,null,null,null,null,null,null,null,null,null,null,null,""]
[5,null,null,null,null,null,null,null,null,null,null,null,""]
[6,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,"Loans to participators at different rates (from 6th April 2016)",null,null,null,null,"A15","Total",null,{"$f":"SUM(J10:L15)","v":0}]
[]
[null,{"$f":"\"We have calculated the rate as follows \"&TEXT(100*N5,\"#.#0\")&\"%, if you want to use a different rate please enter it ----->\"","v":"We have calculated the rate as follows .0%, if you want to use a different rate please enter it ----->"},null,null,null,null,"A20","Tax chargeable",null,{"$f":"ROUND(J17*IF(F19>0,F19,N5),2)","v":0}]
[null,null,null,null,null,{"$f":"IF(AND(F19>0,OR(F19<0.25,F19>0.3375)), \"Please check the rate\",\"\")","v":""},null,null,null,"box A15 multiplied by rate applicable"]
[]
["Part 2: Relief for return payments and/or amounts repaid, released or written off within 9 months"]
[]
["A25","A",null,null,"B","C",null,null,null,null,"D"]
[null,"Name of participator or associate",null,null,"Amount repaid/return repayments made","Amount released or written off",null,null,null,null,"Date of repayment, release or write–off",null,{"$f":"IF(B26>\"\",\"You must provide the name and date and at least one of the amounts\",\"\")","v":""}]
[1,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(K26>0,K26<end_date),\"Date too early\",\"\")","v":""}]
[2,null,null,null,null,null,null,null,null,null,null,null,""]
[3,null,null,null,null,null,null,null,null,null,null,null,""]
[4,null,null,null,null,null,null,null,null,null,null,null,""]
[5,null,null,null,null,null,null,null,null,null,null,null,""]
[6,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,"A30","Totals",{"$f":"SUM(E26:E31)","v":0},{"$f":"SUM(F26:F31)","v":0},null,null,null,null,"A35"]
[]
[null,null,"A40","Totals",{"$f":"E33+F33","v":0}]
[null,null,null,null,"total amount of boxes A30 and A35"]
[null,null,"A45","Relief due",{"$f":"ROUND(E35*IF(L37>0,L37,N5),2)","v":0},null,null,null,null,null,"Please enter a different rate if you wish ----->"]
[null,null,null,null,"box A40 multiplied by rate applicable",null,null,null,null,null,null,{"$f":"IF(AND(L37>0,OR(L37<0.25,L37>0.3375)), \"Please check the rate\",\"\")","v":""}]
["CT600A (2015) Version 3 (Substitute)(QMS)",null,null,null,"Page 2",null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new close 3","index":48,"n_rows":43,"n_cols":10,"rows_kept":43,"cut":false,"hidden":true,"merged":[[14,4,14,5],[16,4,16,5],[18,4,18,5],[27,2,27,4],[29,2,29,4],[11,7,11,8],[12,1,12,3],[12,4,12,5],[12,7,12,8],[9,1,9,3],[9,4,9,5],[9,7,9,8],[10,1,10,3],[10,4,10,5],[10,7,10,8],[11,1,11,3],[11,4,11,5],[7,1,7,3],[7,4,7,5],[7,7,7,8],[8,1,8,3],[8,4,8,5],[8,7,8,8],[5,1,5,3],[5,4,5,5],[5,7,5,8],[6,1,6,3],[6,4,6,5],[6,7,6,8]]}
[]
["Part 3: Relief due now for return payments and/or amounts repaid, released or written off later"]
["Most companies will not need to complete part 3. See the CT600 guide about when to complete this section."]
[]
[]
["A50","A",null,null,"B",null,"C","D"]
[null,"Name of participator or associate",null,null,"Amount repaid/return payments made",null,"Amount released or written off","Date of repayment, release or write–off",null,{"$f":"IF(B8>\"\",\"You must provide the name and date and at least one of the amounts\",\"\")","v":""}]
[1,null,null,null,null,null,null,null,null,{"$f":"IF(AND(H8>0,H8<end_date+271),\"Date too early\",\"\")","v":""}]
[2]
[3]
[4]
[5]
[6]
[]
[null,null,"A55","Totals",{"$f":"SUM(E8:E13)","v":0},null,{"$f":"SUM(G8:G13)","v":0},"A60"]
[]
[null,null,"A65","Totals",{"$f":"E15+G15","v":0}]
[null,null,null,null,"total of boxes A55 and A60"]
[null,null,"A70","Relief due",{"$f":"ROUND(E17*IF(I19>0,I19,'new close 2'!N5),2)","v":0},null,null,"Please enter a different rate if you wish ----->"]
[null,null,null,null,"box A65 multiplied by rate applicable",null,null,null,{"$f":"IF(AND(I19>0,OR(I19<0.25,I19>0.3375)), \"Please check the rate\",\"\")","v":""}]
[]
[null,null,"Put an ‘X’ in box 485 on form CT600 if you have completed box A70"]
[]
["Summary information"]
[]
[]
["A75","Total of all loans and arrangements, for all periods,"]
[null,"outstanding at the end of the return period"]
[]
["A80","Tax payable",{"$f":"'new close 2'!J19-'new close 2'!E37-E19","v":0},null,null,{"$f":"IF(C30<0,\"You can't reclaim tax with a CT600, you must write separately to HMRC requesting a repayment\",\"\")","v":""}]
[null,null,null,null,"box A20 minus total of boxes A45 and A70"]
[null,"Copy the figure in box A80 to box 480 on form CT600"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600A (2015) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 3",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"Close page 1","index":49,"n_rows":63,"n_cols":10,"rows_kept":63,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Page 1"]
[null,null,null,null,null,null,null,null,null,"Company Tax Return form - Supplementary Pages"]
[null,null,"HM Revenue",null,null,null,null,null,null,"Loans to participators by close companies"]
[null,null,"& Customs",null,null,null,null,null,null,"CT600A (2006) Version 2"]
[null,null,null,null,null,null,null,null,null,"for accounting periods ending on or after 1 July 1999"]
[]
[null,"Company Information"]
[null,"Company Name"]
[null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,"Tax Reference as shown on the CT603"]
[null,{"$f":"tax_reference&\"\"","v":""}]
[]
[null,"Period covered by these Supplementary Pages (cannot exceed 12 months)"]
[null,"from (dd/mm/yyyy)",null,null,"to (dd/mm/yyyy)"]
[null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""},null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
[null,"You need to complete these Supplementary Pages if"]
[]
[null,"the company is close and has made a loan (or loans) to an individual participator, or associate of a participator, in this period"]
[null,"which has not been repaid within the period. Tax is due under S419 ICTA 1988."]
[]
[null,"Important points"]
[null,"-","These Supplementary Pages, when completed, form part of the company’s return."]
[null,"-","These Pages set out the information we need and provide a standard format."]
[null,"-","Complete the boxes with whole figures only, except where pence or decimals are indicated."]
[null,"-","The notes below will help you understand any terms that have a special meaning and notes on these Pages will help with"]
[null,null,"the completion of this form."]
[null,"-","These Pages are covered by the Declaration you sign on back page of form CT600."]
[null,"-","The warning shown on form CT600 about prosecution, and the advice about late and incorrect returns, and late"]
[null,null,"payment of tax also apply to these Pages."]
[]
[]
[null,"Notes"]
[]
[null,"A ‘close company’ is one which is under the control of five or fewer participators, or of any number of participators who are"]
[null,"directors (S414 ICTA 1988)."]
[null,"A ‘loan’ within S419 ICTA 1988 includes the situation where a participator incurs a debt to the close company (S419(2)(a)"]
[null,"ICTA 1988), for example by overdrawing a current or loan account. There are two exceptions where S419 ICTA 1988 does"]
[null,"not apply"]
[null,"-","a debt incurred for the supply by the close company of goods or services in the ordinary course of its trade or business,"]
[null,null,"unless the credit given exceeds six months, or is longer than that normally given to the company’s customers (S420(1)"]
[null,null,"ICTA 1988, and"]
[null,"-","certain loans made to full-time working directors or employees who do not have a material interest in the close company"]
[null,null,"(S420(2) ICTA 1988)."]
[null,"A ‘participator’ is a person having a share or interest in the capital or income of the company and includes any loan creditor"]
[null,"of the company (S417(1) ICTA 1988)."]
[null,"An ‘associate’ of a participator includes any relative or partner of the participator and the trustees of any settlement of which"]
[null,"the participator or their relative is, or was, a settlor (S417(3)(a) and (b) ICTA 1988)."]
[null,"Methods by which a loan can be ‘repaid’ include depositing money into the company’s bank account, crediting the"]
[null,"participator’s current or loan account with a dividend, director’s remuneration or bonus, or book entry."]
[null,"The term ‘release’ refers to a formal procedure that normally takes place under seal for a consideration, whereas  ‘write off’ is"]
[null,"a wider term that does not necessarily require formal arrangements and could include acceptance by the company that the"]
[null,"loan will not be recovered and has given up attempts to recover it."]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"company_name","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,"   CT600A (2006) Version 2 (Substitute)(QMS)"]

{"sheet":"Close page 2","index":50,"n_rows":71,"n_cols":13,"rows_kept":71,"cut":false,"hidden":true,"merged":[]}
[null,"Page 2"]
[null,"1: Loans made during the return period"]
[]
[null,"You must complete part 1 if the company is close and has made a loan to an individual participator, or associate of a"]
[null,"participator, during the return period which has not been repaid within the return period."]
[null,"Enter in the table below, details of any outstanding loans made to a participator or associate of a participator during the return"]
[null,"period. If the participator or associate has a current or loan account with the company, enter details of each participator’s or"]
[null,"associate’s account. The amount you enter in column 2 of the table is the total of all debit entries on the account, less any"]
[null,"credit entries and less any credit balance brought forward from the previous return period. In arriving at this figure you must"]
[null,"exclude any credit entries that represent repayment, release or write off of loans made in earlier return periods."]
[]
[null,"A1","Put an ‘X’ in this box if loans made during the period have been released, or"]
[null,null,"written off before the end of the period.",null,null,null,null,null,null,"A1"]
[]
[null,"A2","Information about loans made during the return period and outstanding at the end of the period"]
[]
[null,"Name of participator or associate",null,null,null,null,null,null,null,null,"Amount of loan"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(B18>\"\",L18=0),AND(ISBLANK(B18),L18>0)),\"Please check name or amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(B19>\"\",L19=0),AND(ISBLANK(B19),L19>0)),\"Please check name or amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(B20>\"\",L20=0),AND(ISBLANK(B20),L20>0)),\"Please check name or amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(B21>\"\",L21=0),AND(ISBLANK(B21),L21>0)),\"Please check name or amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(B22>\"\",L22=0),AND(ISBLANK(B22),L22>0)),\"Please check name or amount\",\"\")","v":""}]
[null,"Total loans within S419 ICTA 1988 made during the return period which",null,null,null,null,null,null,"Total","A2",null,{"$f":"SUM(L18:L22)","v":0}]
[null,"have not been repaid, released or written off before the end of the period"]
[]
[null,"If a continuation sheet is used, please put an ‘X’ in box A2A",null,null,null,null,null,null,null,"A2A"]
[]
[null,"A3","Tax chargeable on loans -",null,null,null,null,null,null,"box A2 multiplied by 25%"]
[null,null,"(Tax due before any relief for loans repaid, released, or written off after the end of the period)",null,null,null,null,null,null,"A3",null,{"$f":"ROUND(L23*0.25,2)","v":0}]
[]
[null,"2:","Relief for amounts repaid, released or written off after the end of the"]
[null,null,"period but earlier than nine months and one day after the end of the period"]
[null,null,"- for loans made during the return period"]
[]
[null,"Complete part 2 to obtain relief for loans included in box A2 that were repaid, released or written off if"]
[null," - ","the return is for the period in which the loans were made  and"]
[null," - ","the loan was repaid, released or written off after the end of the period but  earlier than nine months and one day after the"]
[null,null,"end of the accounting period in which the loan was  made."]
[null,"Enter in the table details for each participator or associate. If there have been a number of repayments on an account, enter"]
[null,"only the total repayments for that account and give the date of the last repayment.  A separate entry must be made for each"]
[null,"loan or part loan that has been released or written off."]
[null,"Example"]
[null,"A company makes a loan during the accounting period ended 31 December 2004 and it is all repaid to the company on"]
[null,"30 June 2005. The company’s tax return for the accounting period ended 31 December 2004 is sent to HM Revenue &"]
[null,"Customs on 1 November 2005. Part 2 should be completed because the loan was repaid after the end of the accounting"]
[null,"period but earlier than nine months and one day after it."]
[]
[null,"A4 & A5",null,"Information about loans repaid, released or written off after the end of the period but  earlier than nine months"]
[null,null,null,"and one day after the end of the period"]
[]
[null,"Name of participator or associate",null,null,null,null,null,"Amount repaid","Amount released or",null,"Date of repayment,"]
[null,null,null,null,null,null,null,null,"written off",null,"release or write off"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Totals","A4",{"$f":"SUM(H53:H58)","v":0},{"$f":"SUM(I53:I58)","v":0},"A5"]
[]
[null,"If a continuation sheet is used, please put an ‘X’ in box A5A",null,null,null,null,null,null,null,"A5A"]
[]
[null,"A6","Total amount of loans made during the return period which have been repaid,"]
[null,null,"released or written off after the end of the period but  earlier than nine months and",null,null,null,null,null,null,"total of boxes A4 and A5"]
[null,null,"one day after the end of the period",null,null,null,null,null,null,"A6",null,{"$f":"H59+I59","v":0}]
[]
[]
[null,"A7","Relief due for loans repaid, released or written off after the end of the period but",null,null,null,null,null,null,"box A6 multiplied by 25%"]
[null,null,"earlier than nine months and one day after the end of the period",null,null,null,null,null,null,"A7",null,{"$f":"ROUND(L65*0.25,2)","v":0}]
[]
[null,"CT600A (2006) Version 2 (Substitute)(QMS)",null,null,null,null,null,null,null,null,null,{"$f":"company_name","v":"Please enter the client"}]

{"sheet":"Close page 3","index":51,"n_rows":67,"n_cols":12,"rows_kept":67,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,"Page 3"]
[null,"Most companies will not need to complete part 3 below"]
[null,"Only complete part 3:"]
[null,"-","where the loan was made during the return period, and"]
[null,"-","where repayment, release or write off was more than nine months after the end of the period in which the loan was made, and"]
[null,"-","the return is submitted after the date on which relief is due (if the return is sent in very late, at least twenty-one months after"]
[null,null,"the end of the return period)."]
[null,"If you are unsure whether or not to complete part 3, apply the following questions to each claim."]
[]
[null,"Put an ‘X’ in this box if the loan was made in the return period."]
[null,"If it was not, then you cannot complete part 3; if it was then go on to the next box"]
[null,null,null,null,null,null,null,null,null,null,null,"dd/mm/yyyy"]
[null,"End date of accounting period in which the loan was repaid, released or written off",null,null,null,null,null,null,null,null,"a"]
[]
[null,"Enter the date 9 months after the end of that accounting period",null,null,null,null,null,null,null,null,"b",{"$f":"IF(L13>0,EDATE(L13,9),\"\")","v":""}]
[null,null,null,null,null,null,null,{"$f":"IF(ISERROR(L15),\"Please install and load the Analysis ToolPak add-in\",\"\")","v":""}]
[null,"Date you are sending in the company tax return for the period in which the loan was made",null,null,null,null,null,null,null,null,"c"]
[]
[null,"If the date at c is earlier than the date at b you cannot complete part 3, but can make a separate claim for the relief which is"]
[null,"not due until the date in b."]
[null,"If the date at c is later than the date at b you can complete part 3 below to obtain the relief now."]
[]
[null,"3:","Relief for loans made during the return period repaid, released or"]
[null,null,"written off more than nine months after the end of the period and where"]
[null,null,"relief is due now"]
[]
[null,"Complete part 3 only if loans made during the return period, that have not been included in part 2, have been repaid, released"]
[null,"or written off and where relief is due now (see the notes above under ‘Most companies will not need to complete part 3)."]
[]
[null,"Example"]
[null,"A company makes a loan during the accounting period ended 31 December 2004 and it is all repaid on 30 November 2005."]
[null,"The company’s return for the accounting period ended 31 December 2004 is sent to HM Revenue & Customs on 1 December"]
[null,"2005. Part 3 of this form should not be completed because, although the loan was repaid more than nine months after the end"]
[null,"of the return period, the return is sent earlier than nine months after the end of the return period in which the loan was repaid."]
[null,"Relief for the repayment cannot be given until the due date of the accounting period in which the repayment was made, in this"]
[null,"case 1 October 2006 (Ss419(4A) and (4B) ICTA 1988). The company must make a separate claim for relief."]
[]
[null,"Example"]
[null,"Same as example above except that the return is not sent in until 3 December 2006. Relief for the repayment is due on or after"]
[null,"1 October 2006. In this case part 3 can be completed because the repayment was made more than nine months after the end"]
[null,"of the accounting period in which the loan was made, and the relief is due at the time the return is sent in."]
[]
[null,"A8 & A9",null,"Information about loans made during the return period which have been repaid, released or written off more than"]
[null,null,null,"9 months after the end of the period and relief is due now"]
[]
[null,"Name of participator or associate",null,null,null,null,null,"Amount repaid","Amount released or",null,"Date of repayment,"]
[null,null,null,null,null,null,null,null,"written off",null,"release or write off"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"A8",{"$f":"SUM(H50:H55)","v":0},{"$f":"SUM(I50:I55)","v":0},"A9"]
[]
[null,"If a continuation sheet is used, please put an ‘X’ in box A9A",null,null,null,null,null,null,null,"A9A"]
[]
[null,"A10","Total amount of loans made during the return period which have been repaid, released,",null,null,null,null,null,null,"total of boxes A8 and A9"]
[null,null,"or written off more than 9 months after the end of the period and relief is due now",null,null,null,null,null,null,"A10",null,{"$f":"H56+I56","v":0}]
[]
[]
[null,"A11","Relief due now for loans repaid, released or written off more than nine months after",null,null,null,null,null,null,"box A10 multiplied by 25%"]
[null,null,"the end of the period. Put an ‘X’ in box 80 on form CT600 if you have completed",null,null,null,null,null,null,"A11",null,{"$f":"ROUND(L61*0.25,2)","v":0}]
[null,null,"box A11",null,null,null,null,null,null,null,null,{"$f":"company_name","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,null,null,"   CT600A (2006) Version 2 (Substitute)(QMS)"]

{"sheet":"Close page 4","index":52,"n_rows":58,"n_cols":11,"rows_kept":58,"cut":false,"hidden":true,"merged":[]}
[null,"Page 4"]
[]
[null,"4: Other information"]
[]
[null,"A12","Total all loans outstanding at end of return period - including all loans outstanding"]
[null,null,"at the end of the return period, whether they were made in this period or an",null,null,null,null,null,null,"A12"]
[null,null,"earlier one."]
[null,"5: What S419 ICTA 1988 tax is payable?"]
[]
[null,"A13","Tax payable under S419 ICTA 1988",null,null,null,null,null,null,"box A3 less total of boxes A7 and A11"]
[null,null,"Copy the figure in box A13 to box 79 on form CT600",null,null,null,null,null,null,"A13",{"$f":"'Close page 2'!L29-'Close page 2'!L69-'Close page 3'!L65","v":0}]
[]
[null,"What to do when you have completed these Supplementary Pages"]
[]
[null,"-","Copy the figure from box A13 in Part 5 to box 79 of the form  CT600."]
[null,"-","Put an ‘X’ in box 80 of form CT600 if you have completed box A11 in Part 3 of these Pages."]
[null,"-","Follow the advice shown under ‘What to do when you have completed the return’ on page 23 of the  Guide."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"company_name","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,null,"   CT600A (2006) Version 2 (Substitute)(QMS)"]

{"sheet":"new foreign 1","index":53,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":true,"merged":[[16,4,16,9],[18,7,18,9],[21,8,21,9],[23,8,23,9]]}
[]
[null,null,null,null,null,null,null,null,null,null,"Company Tax Return – supplementary page"]
[null,"HM Revenue",null,null,null,null,null,null,null,null,"Controlled foreign companies and foreign permanent"]
[null,"& Customs",null,null,null,null,null,null,null,null,"establishment exemptions, hybrid and other mismatches"]
[null,null,null,null,null,null,null,null,null,null,"CT600B (2022) Version 3 for accounting periods starting on or after 1 April 2015"]
[]
["Guidance"]
["The CT600 Guide gives you more information about when and how to complete this supplementary page."]
["In the Guide, read ‘What supplementary pages do I need to complete and include as part of the Company Tax Return?’ to find "]
["out what supplementary pages you need to complete."]
["Also, read ‘Important points about all supplementary pages and CT600B – Controlled foreign companies and foreign companies"]
["and foreign permanent establishment exemptions’ for more guidance about completing this supplementary page, including"]
["information about the penalties that apply."]
[]
["Company information"]
[]
["B1","Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["B2","Tax reference",null,null,null,null,null,{"$f":"tax_reference&\"\"","v":""}]
[]
[null,"Period covered by this supplementary page (cannot exceed 12 months)"]
["B3","from DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""}]
[]
["B4","to DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600B (2022) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 1",null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new foreign 2","index":54,"n_rows":30,"n_cols":18,"rows_kept":30,"cut":false,"hidden":true,"merged":[[16,15,16,16],[15,4,15,5],[15,7,15,8],[15,9,15,10],[15,11,15,12],[15,13,15,14],[15,15,15,16],[19,7,19,8],[19,9,19,10],[19,11,19,12],[19,13,19,14],[19,15,19,16],[16,4,16,5],[16,7,16,8],[16,9,16,10],[16,11,16,12],[16,13,16,14],[13,4,13,5],[13,7,13,8],[13,9,13,10],[13,11,13,12],[13,13,13,14],[13,15,13,16],[14,4,14,5],[14,7,14,8],[14,9,14,10],[14,11,14,12],[14,13,14,14],[14,15,14,16],[11,4,11,5],[11,7,11,8],[11,9,11,10],[11,11,11,12],[11,13,11,14],[11,15,11,16],[12,4,12,5],[12,7,12,8],[12,9,12,10],[12,11,12,12],[12,13,12,14],[12,15,12,16],[9,4,9,5],[9,7,9,8],[9,9,9,10],[9,11,9,12],[9,13,9,14],[9,15,9,16],[10,4,10,5],[10,7,10,8],[10,9,10,10],[10,11,10,12],[10,13,10,14],[10,15,10,16],[7,4,7,5],[7,7,7,8],[7,9,7,10],[7,11,7,12],[7,13,7,14],[7,15,7,16],[8,4,8,5],[8,7,8,8],[8,9,8,10],[8,11,8,12],[8,13,8,14],[8,15,8,16],[5,4,5,5],[5,7,5,8],[5,9,5,10],[5,11,5,12],[5,13,5,14],[5,15,5,16],[6,4,6,5],[6,7,6,8],[6,9,6,10],[6,11,6,12],[6,13,6,14],[6,15,6,16],[3,4,3,5],[3,7,3,8],[3,9,3,10],[3,11,3,12],[3,13,3,14],[3,15,3,16],[4,4,4,5],[4,7,4,8],[4,9,4,10],[4,11,4,12],[4,13,4,14],[4,15,4,16],[1,4,1,5],[1,7,1,8],[1,9,1,10],[1,11,1,12],[1,13,1,14],[1,15,1,16],[2,4,2,5],[2,7,2,8],[2,9,2,10],[2,11,2,12],[2,13,2,14],[2,15,2,16]]}
["Controlled foreign companies and foreign permanent establishment exemptions"]
["B5","A","B","C","D",null,"E","F",null,"G",null,"H",null,"I",null,"J"]
[null,"Name of CFC","Territory of Residence","Type of exemption due (if any)","Percentage of",null,"Chargeable","Tax on",null,"Creditable tax",null,"Reliefs in",null,"ACT as",null,"CFC charge due"]
[null,null,null,null,"apportionable profits",null,"profits","chargeable",null,null,null,"terms of tax",null,"restricted"]
[null,null,null,null,"and creditable tax",null,null,"profits"]
[1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H6-J6-L6-N6","v":0},null,"You must provide the name, territory and type of exemption or tax details"]
[2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"H7-J7-L7-N7","v":0}]
[3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[6,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[8,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,null,null,null,null,null,null,"B10",null,"B15",null,"B20",null,"B25",null,"B30"]
[null,null,null,{"$f":"IF(P20>0,\"Totals for non exempt items only\",\"\")","v":""},null,null,"Total",{"$f":"SUMIF($D$6:$D$17,\"\",H6:H17)","v":0},null,{"$f":"SUMIF($D$6:$D$17,\"\",J6:J17)","v":0},null,{"$f":"SUMIF($D$6:$D$17,\"\",L6:L17)","v":0},null,{"$f":"SUMIF($D$6:$D$17,\"\",N6:N17)","v":0},null,{"$f":"SUMIF($D$6:$D$17,\"\",P6:P17)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enter this amount"]
["B35","Put an ‘X’ in this box if this is the first period where an election for foreign permanent establishment exemption applies",null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 490 of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"form CT600"]
[]
[]
[]
[]
[]
[]
["CT600B (2022) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 2",null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new foreign 3","index":55,"n_rows":57,"n_cols":9,"rows_kept":57,"cut":false,"hidden":true,"merged":[]}
[]
["Hybrid and other mismatches"]
[]
[]
[null,"Put an ‘X’ in the relevant boxes, if:"]
[]
["B40","the company is a hybrid entity"]
[]
["B45","there were any transactions with hybrid entities in the same control group as this company"]
[]
["B50","there were any hybrid or otherwise impermissible deduction/non-inclusion mismatches"]
[null,"in connection with a financial instrument"]
[]
["B55","there was an excessive permanent establishment (PE) deduction"]
[]
["B60","there has been a multinational payee deduction/non-inclusion mismatch"]
[]
["B65","there has been a counteraction under Part 6A Taxation (International and Other Provisions) Act 2010"]
[null,"(TIOPA 2010)"]
[]
["B70","Total counteraction"]
[]
["B75","Total section 259LA TIOPA 2010 deduction"]
[]
["B80","Total claim for allocation of dual inclusion income (DII)"]
[null,"surplus that the company has made"]
[]
["B85","Total claim of DII surplus that the company has consented to"]
[null,null,null,null,null,null,{"$f":"SUM(G21:G28)+COUNTA(H7:H19)","v":0}]
[]
[]
[]
[]
[]
[]
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[]
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[]
["CT600B (2022) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 3",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new group 1","index":56,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":true,"merged":[[2,7,3,10],[16,4,16,9],[18,7,18,9],[21,8,21,9],[23,8,23,9]]}
[]
[null,null,null,null,null,null,null,null,null,null,"Company Tax Return – supplementary page"]
[null,"HM Revenue",null,null,null,null,null,"Group and consortium relief"]
[null,"& Customs"]
[null,null,null,null,null,null,null,null,null,null,"CT600C (2017) Version 3 for accounting periods starting on or after 1 April 2015"]
[]
["Guidance"]
["Guidance about when and how to complete this supplementary page can be found in the CT600 Guide."]
["For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return?"]
["to find out what supplementary pages you need to complete."]
["Also, read the Important points about all supplementary pages and CT600C – Group and consortium relief for further guidance"]
["about completing this supplementary page, including information about the penalties that apply."]
[]
[]
["Company information"]
[]
["C1","Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["C2","Tax reference",null,null,null,null,null,{"$f":"tax_reference&\"\"","v":""}]
[]
[null,"Period covered by this supplementary page (cannot exceed 12 months)"]
["C3","from DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""}]
[]
["C4","to DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
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[]
[]
[]
["CT600C (2017) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 1",null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new group 2","index":57,"n_rows":47,"n_cols":16,"rows_kept":47,"cut":false,"hidden":true,"merged":[[43,4,43,7],[16,1,16,8],[17,1,17,8],[18,1,18,8],[16,11,16,13],[17,11,17,13],[18,11,18,13],[14,1,14,8],[15,1,15,8],[37,4,37,7],[41,4,41,7],[14,11,14,13],[15,11,15,13],[12,1,12,8],[10,1,10,8],[10,9,10,10],[13,1,13,8],[12,11,12,13],[13,11,13,13],[10,11,10,13],[8,1,8,8],[8,11,8,12],[9,1,9,8],[11,1,11,8],[9,11,9,13],[11,11,11,13]]}
[]
["Part 1: Claims to group relief"]
[]
["You need to complete this part if you are claiming group relief in your calculation of Corporation Tax payable. Unless a"]
["simplified arrangement is in force you must attach a copy of each surrendering company’s notice of consent to the claim. Include"]
["claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium. If a"]
["simplified arrangement is in force and copies of consent are not supplied the claim should be authorised below."]
[]
["C5","A",null,null,null,null,null,null,null,"B",null,"C",null,null,"D"]
[null,null,null,null,null,null,null,null,null,"Accounting period of surrendering"]
[null,"Name of surrendering company",null,null,null,null,null,null,null,"company*",null,"Tax reference**",null,null,"Amount claimed",{"$f":"IF(B13>\"\",\"You must provide the name and tax reference and the amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"Start","End",null,null,null,null,{"$f":"IF(B13>\"\",\"The \"\"End\"\" dates must not be before \" & TEXT(start_date,\"dd/mm/yyyy\"),\"\")","v":""}]
[1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L13>0,LEN(L13)<8),\"Tax ref must at least 8 long\",\"\")","v":""}]
[2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[6,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"C10","Total",{"$f":"INT(SUM(O13:O19))","v":0}]
["* Enter the start and end dates of any period that is different from that covered by this return",null,null,null,null,null,null,null,null,null,null,null,null,null,"  Enter this amount in box 310 of form CT600"]
[]
["** Enter the 10–digit taxpayer reference. If you do not have this, show as much information as you can to help us identify the company, such as the company registration number"]
[]
["Put an ‘X’ in box C15 if a group relief claim involves losses of a trade carried on in the UK through a"]
["Permanent Establishment by a non-resident company",null,null,null,null,null,null,"C15"]
[]
["Put an ‘X’ in box C20 if a group relief claim involves losses of a non-resident company other than"]
["those covered by box C15, or involves a non-resident link company",null,null,null,null,null,null,"C20"]
[]
["Claim authorisation – Complete if simplified arrangements apply and copies of notices of consent are not supplied."]
[]
[]
[null,"If the claim has been authorised put an ‘X’ in box C25 to confirm"]
[null,"C25"]
[]
["C30","Name of authorised company"]
[]
["C35","Full name of person authorising – any person authorised"]
[null,"to act on behalf of the company that is authorised to act for"]
[null,"the companies within the arrangement"]
[]
["C40","Status"]
[]
[]
["CT600C (2017) Version 3 (Substitute)(QMS)",null,null,null,null,null,null,null,"Page 2",null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new group 3","index":58,"n_rows":63,"n_cols":11,"rows_kept":63,"cut":false,"hidden":true,"merged":[[30,0,30,1],[30,5,30,7],[30,8,30,9],[32,5,32,7],[33,5,33,7],[31,0,31,1],[31,8,31,9],[32,0,32,1],[32,8,32,9],[36,8,36,9],[35,5,35,7],[36,5,36,7],[36,0,36,1],[48,6,48,8],[37,5,37,7],[35,0,35,1],[31,5,31,7],[35,8,35,9],[34,0,34,1],[34,8,34,9],[33,0,33,1],[33,8,33,9],[34,5,34,7],[58,5,58,8],[37,0,37,1],[37,8,37,9],[39,8,39,9],[46,5,46,8],[50,6,50,8],[52,6,52,8],[56,5,56,8]]}
[]
["Part 2: Amounts surrendered as group relief"]
[]
[]
["You need to complete this part if the company is surrendering any amount under the group (or consortium) provisions. Unless a simplified arrangement is in force"]
["– a notice of consent to each claim is needed"]
["– this part is acceptable as a notice of consent, if the surrendering company details and authorised person is entered in the space below"]
["– send a copy of the notice of consent to the HM Revenue & Customs office dealing with the claimant company’s return at the same time as the claimant company submits its return claiming the group relief"]
["– the consent of all the other consortium members is needed for consortium relief"]
[]
["Surrender as group relief"]
[]
["C45","Trading losses",null,null,null,null,null,null,null,null,{"$f":"IF(AND(I40>0,I27=0),\"Please enter numbers\",\"\")","v":""}]
[]
["C50","Excess non-trade capital allowances over income from which they are primarily deductible",null,null,null,null,null,null,null,null,{"$f":"IF(AND(I40>0,I27=0),\"in one or more of these boxes\",\"\")","v":""}]
[]
["C55","Non-trading deficit on loan relationship"]
[]
["C60","Excess qualifying charitable donations over profits"]
[]
["C65","Excess UK property business losses over profits"]
[]
["C70","Excess of management expenses over profits"]
[]
["C75","Non-trading deficits on intangible fixed assets"]
[]
["C80","Total",null,null,null,null,null,null,{"$f":"SUM(I13:I25)","v":0},null,{"$f":"IF(AND(I27>0,I40=0),\"Please provide details below\",\"\")","v":""}]
[]
[]
["Details of surrender"]
["C85",null,"A","B",null,"C",null,null,"D",null,{"$f":"IF(C33>\"\",\"You must provide the name and tax reference and the amount\",\"\")","v":""}]
[null,null,"Name of claimant company","Accounting period of claimant company*",null,"Tax reference**",null,null,"Amount surrendered",null,{"$f":"IF(C33>\"\",\"The \"\"End\"\" dates must not be before \" & TEXT(start_date,\"dd/mm/yyyy\"),\"\")","v":""}]
[1,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(F33>0,LEN(F33)<8),\"Tax ref must at least 8 long\",\"\")","v":""}]
[2,null,null,null,null,null,null,null,null,null,""]
[3,null,null,null,null,null,null,null,null,null,""]
[4,null,null,null,null,null,null,null,null,null,""]
[5,null,null,null,null,null,null,null,null,null,""]
[6,null,null,null,null,null,null,null,null,null,""]
[]
["* Enter the start and end dates of any period that is different from that covered by this return",null,null,null,null,null,"C90","Total",{"$f":"INT(SUM(I33:J38))","v":0}]
["** Enter the 10–digit taxpayer reference. If you do not have this, show as much information as you can to help us identify the company, such as the company registration number"]
[]
["Details of company surrendering relief"]
["You must complete the whole of this section if you are using this form as the notice of consent to surrender"]
[]
[]
["C95","Company name",null,null,null,{"$f":"IF(I40>0,'Company details'!A9,\"\")","v":""}]
[]
["C100","Tax reference",null,null,null,null,{"$f":"IF(I40>0,utr,\"\")","v":""}]
[]
["C105","Accounting period Start date DD MM YYYY",null,null,null,null,{"$f":"IF(I40>0,start_date,0)","v":"00:00:00"}]
[]
["C110","Accounting period End date DD MM YYYY",null,null,null,null,{"$f":"IF(I40>0,end_date,0)","v":"00:00:00"}]
[]
[null,"I certify that all the information I have given on these pages is correct and complete to the best of my knowledge and belief"]
[]
["C115","Full name of person authorising"]
[]
["C120","Status"]
[null,"Except where a liquidator or administrator has been appointed, any person who is authorised to do so may complete on behalf of the company"]
[]
[]
["CT600C (2017) Version 3 (Substitute)(QMS)",null,null,"Page 3",null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new charity 1","index":59,"n_rows":59,"n_cols":14,"rows_kept":59,"cut":false,"hidden":true,"merged":[[33,8,33,11],[51,8,51,11],[53,8,53,11],[55,8,55,10],[2,4,3,12],[16,4,16,11],[19,9,19,11],[22,10,22,11],[24,10,24,11],[30,8,30,11]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Company Tax Return – supplementary page"]
[null,"HM Revenue",null,null,"Charities and Community Amateur Sports Clubs (CASCs)"]
[null,"& Customs"]
[null,null,null,null,null,null,null,null,null,null,null,null,"CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015"]
[]
["Guidance"]
["Guidance about when and how to complete this supplementary page can be found in the CT600 Guide."]
["For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return?"]
["to find out what supplementary pages you need to complete."]
["Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur"]
["Sports Clubs (CASCs) for further guidance about completing this supplementary page."]
[]
[]
["Company information"]
[]
["E1","Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,"(name of charity or CASC)"]
[]
["E2","Tax reference",null,null,null,null,null,null,null,{"$f":"tax_reference&\"\"","v":""}]
[]
[null,"Period covered by this supplementary page (cannot exceed 12 months)"]
["E3","from DD MM YYYY",null,null,null,null,null,null,null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""}]
[]
["E4","to DD MM YYYY",null,null,null,null,null,null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
["Claims to exemption (this section should be completed in all cases)"]
[]
[]
[null,"Charity/CASC repayment reference",null,null,null,null,null,"E5",null,null,null,null,null,"The pattern is: (X[NRT]?|C[RH]|Z[BCDEFGHJKN]|EW|ST|NI)[0‐9]{1,9}"]
[]
[null,"Charity Commission registration number, or"]
[null,"OSCR number (if applicable)",null,null,null,null,null,"E10",null,null,null,null,null,{"$f":"IF(AND(I34>0,LEN(I34)<6),\"This must be a 6 to 8 character number\",\"\")","v":""}]
[]
[null,"Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:"]
[]
[null,"The company was a charity/CASC and is claiming"]
[null,"exemption from all tax on all or part of its income"]
[null,"and gains (Also put an ‘X’ in box E15 if the company"]
[null,"was a charity/CASC but had no income or gains in the period)",null,null,null,null,null,"E15"]
[]
[null,"All income and gains are exempt from tax and have been,"]
[null,"or will be, applied for charitable or qualifying purposes only",null,null,null,null,null,"E20"]
[]
[null,"Some of the income and gains may not be exempt or have"]
[null,"not been applied for charitable or qualifying purposes only,"]
[null,"and I have completed form CT600",null,null,null,null,null,"E25"]
[]
[null,"I claim exemption from tax"]
[]
[null,"Name",null,null,null,null,null,"E30"]
[]
[null,"Status",null,null,null,null,null,"E35"]
[]
[null,"Date DD MM YYYY",null,null,null,null,null,"E40"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600E (2015) Version 3 (Substitute)(QMS)",null,null,null,null,null,"Page 1"]

{"sheet":"new charity 2","index":60,"n_rows":66,"n_cols":8,"rows_kept":66,"cut":false,"hidden":true,"merged":[[31,3,31,5],[52,3,52,5],[54,3,54,5],[57,3,57,5],[59,3,59,5],[33,3,33,5],[35,3,35,5],[37,3,37,5],[45,3,45,5],[48,3,48,5],[50,3,50,5],[18,3,18,5],[21,3,21,5],[24,3,24,5],[26,3,26,5],[29,3,29,5]]}
[]
["Repayments"]
[]
[null,"To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use"]
[null,"the Charities Online service. See CT600 guide for further information."]
[null,"Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.",null,null,"E45"]
[]
[]
["Information required"]
[]
[null,"Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the"]
[null,"charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return."]
[]
[null,"Non-exempt amounts should be entered on form CT600 in the appropriate boxes."]
[]
[null,"Type of income","Amount"]
[]
[null,"Enter total turnover from exempt charitable"]
[null,"trading activities","E50",null,null,null,null,{"$f":"IF(AND(D19=0,D46>0),\"You must provide an amount\",\"\")","v":""}]
[]
[null,"Investment income – exclude any amounts included on"]
[null,"form CT600","E55"]
[]
[null,"UK land and buildings – exclude any amounts included"]
[null,"on form CT600","E60",null,null,null,null,{"$f":"IF(AND(D25=0,D49>0),\"You must provide an amount\",\"\")","v":""}]
[]
[null,"Gift Aid – exclude any amounts included on form CT600","E65"]
[]
[null,"From other charities – exclude any amounts included"]
[null,"on form CT600","E70"]
[]
[null,"Gifts of shares or securities received","E75"]
[]
[null,"Gifts of real property received","E80"]
[]
[null,"Other sources (not included above)","E85"]
[]
[null,"Total of boxes E50 to E85","E90",{"$f":"SUM(D19:D36)","v":0}]
[]
[null,"Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these"]
[null,"supplementary pages"]
[]
[null,"Type of expenditure","Amount"]
[]
[null,"Trading costs in relation to exempt charitable activities"]
[null,"(in box E50)","E95"]
[]
[null,"UK land and buildings costs in relation to exempt"]
[null,"charitable activities (in box E60)","E100"]
[]
[null,"All general administration/governance costs","E105"]
[]
[null,"All grants and donations made within the UK","E110"]
[]
[null,"All grants and donations made outside the UK","E115"]
[]
[null,"Other expenditure not included above, or not used in"]
[null,"calculating figures entered on the form CT600","E120"]
[]
[null,"Total of boxes E95 to E120","E125",{"$f":"SUM(D46:D58)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
["CT600E (2015) Version 3 (Substitute)(QMS)",null,"Page 2"]

{"sheet":"new charity 3","index":61,"n_rows":59,"n_cols":9,"rows_kept":59,"cut":false,"hidden":true,"merged":[[35,6,35,7],[9,6,9,7],[13,6,13,7],[17,6,17,7],[21,6,21,7],[25,6,25,7],[28,6,28,7]]}
[]
["Information required"]
[]
[]
[null,"Charity/CASC assets"]
[]
[null,null,"Disposals in period",null,null,"Held at the end of the period"]
[null,null,"(total consideration received)",null,null,"(use accounts figures)"]
[]
[null,"Tangible fixed","E130",null,null,"E135"]
[null,"assets"]
[]
[]
[null,"UK investments","E140",null,null,"E145"]
[null,"(excluding"]
[null,"controlled companies)"]
[]
[null,"Shares in,","E150",null,null,"E155"]
[null,"and loans to,"]
[null,"controlled companies"]
[]
[null,"Overseas","E160",null,null,"E165"]
[null,"investments"]
[]
[]
[null,"Loans and non-trade debtors",null,null,null,"E170"]
[]
[]
[null,"Other current assets",null,null,null,"E175"]
[]
[]
[null,"Qualifying investments and loans",null,null,null,"E180"]
[null,"Applies to charities only. See CT600 Guide"]
[]
[]
[null,"Value of any non-qualifying investments and loans",null,null,null,"E185"]
[null,"Applies to charities only. See CT600 Guide"]
[]
[]
[null,"Number of subsidiary or associated companies the charity",null,null,null,"E190"]
[null,"controls at the end of the period. Exclude companies that"]
[null,"were dormant throughout the period"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600E (2015) Version 3 (Substitute)(QMS)",null,"Page 3",null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new royalty 1","index":62,"n_rows":61,"n_cols":11,"rows_kept":61,"cut":false,"hidden":true,"merged":[[2,7,3,10],[16,4,16,9],[18,7,18,9],[21,8,21,9],[23,8,23,9]]}
[]
[null,null,null,null,null,null,null,null,null,null,"Company Tax Return – supplementary page"]
[null,"HM Revenue",null,null,null,null,null,"Cross-border Royalties"]
[null,"& Customs"]
[null,null,null,null,null,null,null,null,null,null,"CT600H (2015) Version 3 for accounting periods starting on or after 1 April 2015"]
[]
["Guidance"]
["Guidance about when and how to complete this supplementary page can be found in the CT600 Guide."]
["For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return?"]
["to find out what supplementary pages you need to complete."]
["Also, read the Important points about all supplementary pages and CT600H – Cross-border Royalties for further guidance about"]
["completing this supplementary page."]
[]
[]
["Company information"]
[]
["H1","Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["H2","Tax reference",null,null,null,null,null,{"$f":"tax_reference&\"\"","v":""}]
[]
[null,"Period covered by this supplementary page (cannot exceed 12 months)"]
["H3","from DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""}]
[]
["H4","to DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600H (2015) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 1",null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new royalty 2","index":63,"n_rows":49,"n_cols":11,"rows_kept":49,"cut":false,"hidden":true,"merged":[[18,0,20,0],[21,0,23,0],[24,0,26,0],[27,0,29,0],[9,1,11,1],[12,1,14,1],[15,1,17,1],[18,1,20,1],[21,1,23,1],[24,1,26,1],[30,0,32,0],[33,0,35,0],[9,3,11,3],[12,3,14,3],[15,3,17,3],[18,3,20,3],[21,3,23,3],[24,3,26,3],[27,3,29,3],[30,3,32,3],[27,1,29,1],[30,1,32,1],[33,1,35,1],[9,0,11,0],[12,0,14,0],[15,0,17,0],[24,8,26,8],[27,8,29,8],[33,3,35,3],[9,4,11,4],[12,4,14,4],[15,4,17,4],[18,4,20,4],[21,4,23,4],[24,4,26,4],[27,4,29,4],[30,4,32,4],[33,4,35,4],[9,8,11,8],[12,8,14,8],[15,8,17,8],[18,8,20,8],[21,8,23,8],[18,7,20,7],[21,7,23,7],[24,7,26,7],[27,7,29,7],[30,7,32,7],[3,5,3,6],[33,7,35,7],[9,9,11,9],[12,9,14,9],[15,9,17,9],[18,9,20,9],[21,9,23,9],[24,9,26,9],[27,9,29,9],[30,9,32,9],[33,9,35,9],[30,8,32,8],[33,8,35,8],[9,7,11,7],[12,7,14,7],[15,7,17,7]]}
[]
["Details of payments made"]
[]
["H5","A","B","C","D","E",null,"F","G","H"]
[]
[null,null,null,"Type of royalty","Gross amount","Agreement under",null,"Rate of tax","Amount of tax"]
[null,"Name of recipient of the royalty","Full address of recipient of the royalty","payment made","of royalty paid","which relief claimed*",null,"deducted from","deducted from","Additional notes"]
[null,null,null,null,null,null,null,"payment %","payment"]
[]
[1,null,null,null,null,"a)",null,null,null,null,{"$f":"IF(B10>\"\",\"Each column is mandatory except the notes\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(B10>\"\",\"The address needs at least 2 lines\",\"\")","v":""}]
[null,null,null,null,null,"b)"]
[2,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[3,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[4,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[5,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[6,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[7,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[8,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[9,null,null,null,null,"a)"]
[]
[null,null,null,null,null,"b)"]
[]
["*(a) Interest and Royalties Directive or (b) country with Double Taxation Agreement with UK"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600H (2015) Version 3 (Substitute)(QMS)",null,null,null,"Page 2",null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new disclosure 1","index":64,"n_rows":61,"n_cols":12,"rows_kept":61,"cut":false,"hidden":true,"merged":[[2,6,3,10],[16,4,16,9],[18,7,18,9],[21,8,21,9],[23,8,23,9],[32,2,32,3],[32,6,32,8],[34,6,34,8],[36,6,36,8],[38,6,38,8],[46,2,46,3],[48,2,48,3],[50,2,50,3],[44,6,44,8],[34,2,34,3],[36,2,36,3],[38,2,38,3],[40,2,40,3],[42,2,42,3],[44,2,44,3],[40,6,40,8],[42,6,42,8],[46,6,46,8],[48,6,48,8],[50,6,50,8]]}
[]
[null,null,null,null,null,null,null,null,null,null,"Company Tax Return – supplementary page"]
[null,"HM Revenue",null,null,null,null,"Disclosure of tax avoidance schemes"]
[null,"& Customs"]
[null,null,null,null,null,null,null,null,null,null,"CT600J (2015) Version 3 for accounting periods starting on or after 1 April 2015"]
[]
["Guidance"]
["Guidance about when and how to complete this supplementary page can be found in the CT600 Guide."]
["For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return?"]
["to find out what supplementary pages you need to complete."]
["Also, read the Important points about supplementary pages and CT600J – Disclosure of tax avoidance schemes for further"]
["guidance about completing this supplementary page."]
[]
[]
["Company information"]
[]
["J1","Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["J2","Tax reference",null,null,null,null,null,{"$f":"tax_reference&\"\"","v":""}]
[]
[null,"Period covered by this supplementary page (cannot exceed 12 months)"]
["J3","from DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""}]
[]
["J4","to DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
["Disclosure of tax avoidance schemes"]
[]
[]
[null,"Scheme reference number",null,null,null,"Accounting period in which the expected advantage arises"]
[null,null,null,null,null,"DD/MM/YYYY"]
[]
[null,"J5",null,null,null,"J5A",null,null,null,null,null,"The dates must be on or after 18 March 2004"]
[]
[null,"J10",null,null,null,"J10A"]
[]
[null,"J15",null,null,null,"J15A"]
[]
[null,"J20",null,null,null,"J20A"]
[]
[null,"J25",null,null,null,"J25A"]
[]
[null,"J30",null,null,null,"J30A"]
[]
[null,"J35",null,null,null,"J35A"]
[]
[null,"J40",null,null,null,"J40A"]
[]
[null,"J45",null,null,null,"J45A"]
[]
[null,"J50",null,null,null,"J50A"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600J (2015) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 1",null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new group 4","index":65,"n_rows":45,"n_cols":16,"rows_kept":45,"cut":false,"hidden":true,"merged":[[41,4,41,7],[17,1,17,8],[17,11,17,13],[18,1,18,8],[18,11,18,13],[35,4,35,7],[39,4,39,7],[14,1,14,8],[14,11,14,13],[15,1,15,8],[15,11,15,13],[16,1,16,8],[16,11,16,13],[11,1,11,8],[11,11,11,13],[12,1,12,8],[12,11,12,13],[13,1,13,8],[13,11,13,13],[8,1,8,8],[8,11,8,12],[9,1,9,8],[9,11,9,13],[10,1,10,8],[10,9,10,10],[10,11,10,13]]}
[]
["Part 3: Claims to group relief for carried forward losses"]
[]
["You need to complete this part if you are claiming group relief for carried forward losses in your calculation of Corporation Tax payable."]
["Unless a simplified arrangement is in force you must attach a copy of each surrendering company’s notice of consent to the claim."]
["Include claims made under the consortium provisions and attach a copy of the notice of consent of each member of the consortium."]
["If a simplified arrangement is in force and copies of consent are not supplied the claim should be authorised below."]
[]
["C125","A",null,null,null,null,null,null,null,"B",null,"C",null,null,"D"]
[null,null,null,null,null,null,null,null,null,"Accounting period of surrendering"]
[null,"Name of surrendering company",null,null,null,null,null,null,null,"company*",null,"Tax reference**",null,null,"Amount claimed",{"$f":"IF(B13>\"\",\"You must provide the name and tax reference and the amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"Start","End",null,null,null,null,{"$f":"IF(B13>\"\",\"The \"\"End\"\" dates must not be before \" & TEXT(start_date,\"dd/mm/yyyy\"),\"\")","v":""}]
[1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L13>0,LEN(L13)<8),\"Tax ref must at least 8 long\",\"\")","v":""}]
[2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[4,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[6,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[7,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"C130","Total",{"$f":"INT(SUM(O13:O19))","v":0}]
["* Enter the start and end dates of any period that is different from that covered by this return",null,null,null,null,null,null,null,null,null,null,null,null,null,"  Enter this amount in box 312 of form CT600"]
[]
["** Enter the 10–digit taxpayer reference. If you do not have this, show as much information as you can to help us identify the company, such as the company registration number"]
[]
["Put an ‘X’ in box C135 if a group relief claim involves losses of a trade carried on in the UK through a"]
["Permanent Establishment by a non-resident company",null,null,null,null,null,null,"C135"]
[]
[]
["Claim authorisation – Complete if simplified arrangements apply and copies of notices of consent are not supplied."]
[]
[]
[null,"If the claim has been authorised put an ‘X’ in box C140 to confirm"]
[null,"C140"]
[]
["C145","Name of authorised company"]
[]
["C150","Full name of person authorising – any person authorised"]
[null,"to act on behalf of the company that is authorised to act for"]
[null,"the companies within the arrangement"]
[]
["C155","Status"]
[]
[]
["CT600C (2017) Version 3 (Substitute)(QMS)",null,null,null,null,null,null,null,"Page 4",null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new group 5","index":66,"n_rows":59,"n_cols":11,"rows_kept":59,"cut":false,"hidden":true,"merged":[[54,5,54,8],[35,8,35,9],[42,5,42,8],[44,6,44,8],[46,6,46,8],[48,6,48,8],[52,5,52,8],[32,0,32,1],[32,5,32,7],[32,8,32,9],[33,0,33,1],[33,5,33,7],[33,8,33,9],[30,0,30,1],[30,5,30,7],[30,8,30,9],[31,0,31,1],[31,5,31,7],[31,8,31,9],[28,0,28,1],[28,5,28,7],[28,8,28,9],[29,0,29,1],[29,5,29,7],[29,8,29,9],[26,0,26,1],[26,5,26,7],[26,8,26,9],[27,0,27,1],[27,5,27,7],[27,8,27,9]]}
[]
["Part 4: Amounts surrendered as group relief for carried forward losses"]
[]
[]
["You need to complete this part if the company is surrendering any amount under the group (or consortium) provisions. Unless a simplified arrangement is in force"]
["– a notice of consent to each claim is needed"]
["– this part is acceptable as a notice of consent, if the surrendering company details and authorised person is entered in the space below"]
["– send a copy of the notice of consent to the HM Revenue & Customs office dealing with the claimant company’s return at the same time as the claimant company submits its return claiming the group relief for carried forward losses"]
["– the consent of all the other consortium members is needed for consortium relief for carried forward losses"]
[]
["Surrender as group relief"]
[]
["C160","Trading losses carried forward",null,null,null,null,null,null,null,null,{"$f":"IF(AND(I36>0,I23=0),\"Please enter numbers\",\"\")","v":""}]
[]
["C165","Non-trading deficit on loan relationships carried forward"]
[]
["C170","UK property business losses carried forward"]
[]
["C175","Management expenses carried forward"]
[]
["C180","Non-trading deficits on intangible fixed assets carried forward"]
[]
["C185","Total",null,null,null,null,null,null,{"$f":"SUM(I13:I21)","v":0},null,{"$f":"IF(AND(I23>0,I36=0),\"Please provide details below\",\"\")","v":""}]
[]
[]
["Details of surrender"]
["C190",null,"A","B",null,"C",null,null,"D",null,{"$f":"IF(C29>\"\",\"You must provide the name and tax reference and the amount\",\"\")","v":""}]
[null,null,"Name of claimant company","Accounting period of claimant company*",null,"Tax reference**",null,null,"Amount surrendered",null,{"$f":"IF(C29>\"\",\"The \"\"End\"\" dates must not be before \" & TEXT(start_date,\"dd/mm/yyyy\"),\"\")","v":""}]
[1,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(F29>0,LEN(F29)<8),\"Tax ref must at least 8 long\",\"\")","v":""}]
[2,null,null,null,null,null,null,null,null,null,""]
[3,null,null,null,null,null,null,null,null,null,""]
[4,null,null,null,null,null,null,null,null,null,""]
[5,null,null,null,null,null,null,null,null,null,""]
[6,null,null,null,null,null,null,null,null,null,""]
[]
["* Enter the start and end dates of any period that is different from that covered by this return",null,null,null,null,null,"C195","Total",{"$f":"INT(SUM(I29:J34))","v":0}]
["** Enter the 10–digit taxpayer reference. If you do not have this, show as much information as you can to help us identify the company, such as the company registration number"]
[]
["Details of company surrendering relief"]
["You must complete the whole of this section if you are using this form as the notice of consent to surrender"]
[]
[]
["C200","Company name",null,null,null,{"$f":"IF(I36>0,'Company details'!A9,\"\")","v":""}]
[]
["C205","Tax reference",null,null,null,null,{"$f":"IF(I36>0,utr,\"\")","v":""}]
[]
["C210","Accounting period Start date DD MM YYYY",null,null,null,null,{"$f":"IF(I36>0,start_date,0)","v":"00:00:00"}]
[]
["C215","Accounting period End date DD MM YYYY",null,null,null,null,{"$f":"IF(I36>0,end_date,0)","v":"00:00:00"}]
[]
[null,"I certify that all the information I have given on these pages is correct and complete to the best of my knowledge and belief"]
[]
["C220","Full name of person authorising"]
[]
["C225","Status"]
[null,"Except where a liquidator or administrator has been appointed, any person who is authorised to do so may complete on behalf of the company"]
[]
[]
["CT600C (2017) Version 3 (Substitute)(QMS)",null,null,"Page 5",null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new rd 1","index":67,"n_rows":55,"n_cols":11,"rows_kept":55,"cut":false,"hidden":true,"merged":[[15,4,15,9],[17,7,17,9],[20,8,20,9],[22,8,22,9],[1,6,2,10]]}
[null,null,null,null,null,null,null,null,null,null,"Company Tax Return – supplementary page"]
[null,"HM Revenue",null,null,null,null,"Research and development"]
[null,"& Customs"]
[null,null,null,null,null,null,null,null,null,null,"CT600L (2025) Version 3 for accounting periods starting on or after 1 April 2015"]
[]
["Guidance"]
["Guidance about when and how to complete this supplementary page can be found in the CT600 Guide."]
["For further information read ‘What supplementary pages do I need to complete and include as part of the Company Tax Return?'"]
["to find out what supplementary pages you need to complete."]
["Also, read the ‘Important points about all supplementary pages and CT600L – Research and Development’ for guidance about"]
["completing this supplementary page."]
[]
[]
["Company information"]
[]
["L1","Company name",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
["L2","Tax reference",null,null,null,null,null,{"$f":"utr&\"\"","v":""}]
[]
[null,"Period covered by this supplementary page (cannot exceed 12 months)"]
["L3","from DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(start_date=0,\"\",start_date)","v":""}]
[]
["L4","to DD MM YYYY",null,null,null,null,null,null,{"$f":"IF(end_date=0,\"\",end_date)","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600L (2025) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 1",null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new rd 2","index":68,"n_rows":64,"n_cols":11,"rows_kept":64,"cut":false,"hidden":true,"merged":[]}
[]
["Pre-step 1 restriction"]
[]
["L5",null,"Step 2 restriction brought forward from previous accounting"]
[null,null,"periods and/or surrendered from group companies"]
[]
["L6",null,"Corporation Tax liability",null,null,null,null,{"$f":"IF(H5>0,'new 5'!F50,0)","v":0},null,"This comes from box 475 on new page 5"]
[]
["L7",null,"Amount of Step 2 brought forward and surrendered"]
[null,null,"RDEC used to discharge Corporation Tax liability"]
[null,null,"– copy this figure to box L194",null,null,null,null,{"$f":"MIN(SUM(H5),H7)","v":0}]
[]
["L8",null,"Amount of Step 2 brought forward RDEC carried forward"]
[null,null,"to next accounting period – box L5 minus box L7"]
[null,null,"– copy this figure to box L129",null,null,null,null,{"$f":"H5-H11","v":0}]
[]
["L9",null,"Remaining Corporation Tax liability carried forward"]
[null,null,"to Step 1 – box L6 minus box L7 – copy this figure to box L30",null,null,null,null,{"$f":"H7-H11","v":0}]
[]
[]
["Step 1 – Calculation of Research & Development expenditure credit (RDEC) set against"]
["Corporation Tax liability"]
[]
["L10",null,"R&D expenditure on which RDEC is claimed in this"]
[null,null,"accounting period"]
[]
["L15",null,"RDEC claim for this accounting period",null,null,null,null,null,null,{"$f":"IF(AND(H27>0,H27>=H25),\"Box L15 must be less than box L10\",\"\")","v":""}]
[]
["L20",null,"Step 3 amounts from a previous accounting period",null,null,null,null,null,null,{"$f":"IF(AND(H27<>'new rd 5'!H34+'new rd 5'!H36,'new rd 5'!H34+'new rd 5'!H36>0),\"Box L15 must = L185 and L190 on page new rd 5\",\"\")","v":""}]
[null,null,"treated as RDEC for this accounting period"]
[]
["L25",null,"Total RDEC for the accounting period"]
[null,null,"– total of boxes L15 and L20",null,null,null,null,{"$f":"H27+H30","v":0}]
[]
["L30",null,"Remaining Corporation Tax liability",null,null,null,null,{"$f":"IF(OR(H18>0,SUM(H5)>0),H18,IF(H33>0,'new 5'!F50,0))","v":0},null,"This comes from L9 or box 475 on new page 5"]
[]
["L35",null,"Income Tax deducted from profits"]
[null,null,"(applicable to Corporation Tax liability)",null,null,null,null,null,null,{"$f":"IF(OR(H38>H35,H38>SUM('new 6'!H17)),\"You are claiming too much, see box L30 or box 515\",\"\")","v":""}]
[]
["L40",null,"Maximum amount available for Step 1 set-off"]
[null,null,"– box L30 minus box L35",null,null,null,null,{"$f":"MAX(0,H35-H38)","v":0}]
[]
["L45",null,"Amount of RDEC used to discharge Corporation Tax"]
[null,null,"at Step 1 – copy this figure to box L195",null,null,null,null,{"$f":"MIN(H33,H41)","v":0},null,{"$f":"IF(H44>MIN(H33,H41),\"You are claiming too much, see boxes L25 and L40\",\"\")","v":""}]
[]
[]
["Step 2 – Calculation of notional tax charge"]
[]
["L50",null,"Step 1 balance carried forward to Step 2",null,null,null,null,{"$f":"H33-H44","v":0},null,"box L25 - L45"]
[]
["L55",null,"Corporation Tax charge on RDEC for this",null,null,null,null,null,null,{"$f":"IF('Tax Calculation'!E19<2000,0,IF(SUM('Tax Calculation'!E51)=0,VLOOKUP('Tax Calculation'!E19,tax_rates,6),MIN('Tax Calculation'!E35,SUM('Tax Calculation'!E51))))","v":0},{"$f":"J51*SUM(H27)","v":0}]
[null,null,"accounting period (AP)",null,null,null,null,null,null,{"$f":"IF(SUM(H52)<K51,\"The charge should not be less than £\"& TEXT(K51,\"#,###0.00\"),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(H52)>SUM(H27),\"Box L55 must be less than box L15\",\"\")","v":""}]
["L60",null,"Total RDEC arising in this AP less Corporation Tax charge"]
[null,null,"on the RDEC for this AP – box L15 minus box L55",null,null,null,null,{"$f":"MAX(0,H27-H52)","v":0}]
[]
["L62",null,"RDEC arising in this AP less remaining Corporation Tax"]
[null,null,"liability at step 1",null,null,null,null,{"$f":"MAX(0,H27-H41)","v":0}]
[]
["L65",null,"Step 2 restriction carried forward to next accounting period"]
[null,null,"– copy this figure to box L130",null,null,null,null,{"$f":"IF(OR(Internet!P910>0,start_date>=44652),MAX(0,H58-H55),MAX(0,0))","v":0},null,{"$f":"IF(OR(Internet!P910>0,start_date>=44652),\"max(0,L62 - L60)\",\"\")","v":""}]
[]
[]
["CT600L (2025) Version 3 (Substitute)(QMS)",null,null,null,null,null,"Page 2",null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new rd 3","index":69,"n_rows":61,"n_cols":10,"rows_kept":61,"cut":false,"hidden":true,"merged":[]}
[]
["Step 3 –  PAYE and National Insurance Contributions liability cap"]
[]
["L70",null,"Step 2 balance carried forward to Step 3"]
[null,null,"– box L50 minus box L65",null,null,null,null,{"$f":"'new rd 2'!H49-'new rd 2'!H61","v":0}]
[]
[]
["L75",null,"PAYE and National Insurance contributions liability cap",null,null,null,null,null,null,{"$f":"IF(H8>H5,\"You are claiming too much, see box L70\",\"\")","v":""}]
[]
["L80",null,"Step 3 restriction carried forward to next AP"]
[null,null,"– copy this figure to box L145",null,null,null,null,{"$f":"MAX(0,H5-H8)","v":0}]
[]
[]
["Step 4 – RDEC to be offset against outstanding Corporation Tax liabilities"]
[]
["L85",null,"Step 3 balance carried forward to Step 4"]
[null,null,"– box L70 minus box L80",null,null,null,null,{"$f":"H5-H11","v":0}]
[]
["L90",null,"Amount used to discharge Corporation Tax liability"]
[null,null,"of another accounting period",null,null,null,null,null,null,{"$f":"IF(H20>H17,\"Too large, see box L85\",\"\")","v":""}]
[]
[]
["Step 5 – Amount surrendered to group member"]
[]
["L95",null,"Step 4 balance carried forward to Step 5"]
[null,null,"– box L85 minus box L90",null,null,null,null,{"$f":"'new rd 3'!H17-'new rd 3'!H20","v":0}]
[]
["L100",null,"Credit surrendered to group member"]
[null,null,"– copy this figure to box L160",null,null,null,null,null,null,{"$f":"IF(H29>H26,\"Too large, see box L95\",\"\")","v":""}]
[]
[]
["Step 6 – Amount used to discharge other company liabilities"]
[]
["L105",null,"Step 5 balance carried forward to Step 6"]
[null,null,"– box L95 minus box L100",null,null,null,null,{"$f":"MAX(0,H26-H29)","v":0}]
[]
["L110",null,"Amount used to discharge other company liability"]
[null,null,"on this Corporation Tax Self Assessment"]
[null,null,"– copy the figure to box L200",null,null,null,null,null,null,{"$f":"IF(H39>H35,\"Too large, see box L105\",\"\")","v":""}]
[]
["L115",null,"Amount used to discharge any other company liabilitity",null,null,null,null,null,null,{"$f":"IF(H41>H35-H39,\"Too large, see box L105\",\"\")","v":""}]
[]
["L120",null,"Total used to discharge other company liability"]
[null,null,"– total of boxes L110 and L115",null,null,null,null,{"$f":"H39+H41","v":0}]
[]
[]
["Step 7 – Payable Research & Development expenditure credit (RDEC)"]
[]
["L123",null,"Amounts extinguished by s104S (2)(b) CTA 2009"]
[]
["L125",null,"Payable RDEC – box L105 minus sum of boxes L120"]
[null,null,"and L123 – copy this figure to box 880 on form CT600",null,null,null,null,{"$f":"MAX(0,H35-H44-H49)","v":0},null,{"$f":"IF(OR(_randd125<>_box880,_randd210<>_box530),\"Please copy to main tax return\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600L (2025) Version 3 (Substitute)(QMS)",null,null,null,null,null,"Page 3",null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new rd 4","index":70,"n_rows":64,"n_cols":12,"rows_kept":64,"cut":false,"hidden":true,"merged":[]}
[]
["RDEC carried forward"]
[]
["L129",null,"Pre-step 1 restriction",null,null,null,null,null,{"$f":"'new rd 2'!H15","v":0},null,null,"from L8"]
[]
["L130",null,"Step 2 restriction",null,null,null,null,null,{"$f":"'new rd 2'!H61","v":0},null,null,"from L65"]
[]
["L135",null,"Surrendered to other group company"]
[null,null,"– copy this figure to box L155",null,null,null,null,null,null,null,null,{"$f":"IF(I9>I6,\"Too large, see box L130\",\"\")","v":""}]
[]
["L140",null,"Balance carried foward to next accounting period (AP)"]
[null,null,"– total of boxes L129 and L130 minus box L135",null,null,null,null,null,{"$f":"IF(OR(Internet!P909>0,start_date>=44652),MAX(0,I4+I6-SUM(I9)),I6-SUM(I9))","v":0}]
[]
["L145",null,"Step 3 restriction",null,null,null,null,null,{"$f":"'new rd 3'!H11","v":0},null,null,"from L80"]
[]
["L150",null,"Total carried forward to next AP"]
[null,null,"– total of boxes L140 and L145",null,null,null,null,null,{"$f":"I12+I14","v":0}]
[]
[]
["RDEC surrendered"]
[]
["L155",null,"Step 2 restriction surrendered",null,null,null,null,null,{"$f":"SUM(I9)","v":0},null,null,"from L135"]
[]
["L160",null,"Step 5 credit surrendered to group member",null,null,null,null,null,{"$f":"SUM('new rd 3'!H29)","v":0},null,null,"from L100"]
[]
["L165",null,"Total surrendered"]
[null,null,"– total of boxes L155 and L160",null,null,null,null,null,{"$f":"I22+I24","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600L (2025) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 4",null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new rd 5","index":71,"n_rows":54,"n_cols":13,"rows_kept":54,"cut":false,"hidden":true,"merged":[]}
[]
["Small and medium-sized enterprise (SME) R&D and enhanced support for R&D intensive SMEs"]
[]
["L166",null,"R&D expenditure",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H4>0,ISBLANK(I6)=TRUE,H23+H34+H36=0),\"Please check boxes L170, L185, L190\",\"\")","v":""}]
[]
["L167",null,"Does the exception at s1058D CTA 2009 apply?",null,null,null,null,null,null,null,null,{"$f":"IF(AND(ISBLANK(I6)=FALSE,SUM(H12)>0,start_date>=44287),\"Please check L167 and L168\",\"\")","v":""}]
[]
["L167A",null,"Total expenditure on externally provided workers from"]
[null,null,"and subcontracting to, connected persons",null,null,null,null,null,null,null,null,{"$f":"IF(AND(I6>\"\",H9=0),\"Please check L167A\",\"\")","v":""},{"$f":"IF('new rd 5'!H9>0.15*'new rd 5'!H4,\"Please check L167A\",\"\")","v":""}]
[]
["L168",null,"PAYE/NIC’s for which the company is liable in this"]
[null,null,"accounting period"]
[]
["L168A",null,"Employer PAYE reference"]
[null,null,"– if there are additional references continue on page 6",null,null,null,"/",null,null,null,null,{"$f":"IF(AND(H12>0,OR(ISBLANK(F15),ISBLANK(H15))),\"Need a PAYE reference\",\"\")","v":""}]
[]
["L169",null,"Relevant PAYE/NIC’s liability of connected companies"]
[]
["L169A",null,"Connected companies’ employer PAYE reference"]
[null,null,"– if there are additional references continue on page 6",null,null,null,"/",null,null,null,null,{"$f":"IF(AND(H17>0,OR(ISBLANK(F20),ISBLANK(H20))),\"Need a PAYE reference\",\"\")","v":""}]
[]
["L170",null,"SME/R&D Intensive SME R&D payable tax credit claim"]
[null,null,"for this accounting period"]
[]
["L175",null,"SME/R&D Intensive SME R&D payable tax credit set-off"]
[null,null,"against other liabilities on this return"]
[null,null,"- copy this figure to box L205"]
[]
["L180",null,"SME/R&D Intensive SME R&D balance payable tax credit"]
[null,null,"– box L170 minus box L175"]
[null,null,"copy this figure to box 875",null,null,null,null,{"$f":"MAX(0,H23-H27)","v":0}]
[]
["L185",null,"SME RDEC claim from work subcontracted to it by a"]
[null,null,"large company"]
[]
["L190",null,"SME RDEC claim for subsidised and capped work"]
[]
[]
["Total R&D set-off against liabilities in this Corporation Tax Return"]
[]
["L194",null,"RDEC pre-step 1 discharge amount",null,null,null,null,{"$f":"SUM('new rd 2'!H11)","v":0}]
[]
["L195",null,"RDEC Step 1 discharge amount",null,null,null,null,{"$f":"SUM('new rd 2'!H44)","v":0},null,"from L45"]
[]
["L200",null,"RDEC Step 6 discharge amount for this accounting period",null,null,null,null,{"$f":"SUM('new rd 3'!H39)","v":0},null,"from L110"]
[]
["L205",null,"SME R&D balance payable tax credit used to discharge"]
[null,null,"other liabilities on this return",null,null,null,null,{"$f":"SUM('new rd 5'!H27)","v":0},null,"from L175"]
[]
["L210",null,"Total – total of boxes L194 to L205"]
[null,null,"– copy this figure to box 530 on the form CT600",null,null,null,null,{"$f":"H41+H43+H45+H48","v":0},null,{"$f":"IF(OR(_randd125<>_box880,_randd210<>_box530),\"Please copy to main tax return\",\"\")","v":""}]
[]
[]
["CT600L (2025) Version 3 (Substitute)(QMS)",null,null,null,null,"Page 5",null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"new rd 6","index":72,"n_rows":58,"n_cols":9,"rows_kept":58,"cut":false,"hidden":true,"merged":[]}
[]
["Small and medium-sized enterprise (SME) R&D and intensive scheme – continued from page 5"]
[]
[]
["L168A",null,"Employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
["L169A",null,"Connected companies’ employer PAYE reference",null,null,null,null,"/"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["CT600L (2025) Version 3 (Substitute)(QMS)",null,null,null,null,null,"Page 6",null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"Page 1","index":73,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,"Page 1"]
["HM Revenue",null,null,null,null,null,null,null,null,null,"   Company Tax Return Form"]
["& Customs",null,null,null,null,null,null,null,null,null,"CT600 (2008) Version 2"]
[null,null,null,null,null,null,null,null,null,null,"for accounting periods ending on or after 1 July 1999"]
["Your company tax return"]
["If we send the company a Notice to deliver a company tax return (form CT603) it has to comply by the filing"]
["date or we charge a penalty, even if there is no tax to pay. A return includes a company tax return form,"]
["any Supplementary Pages, accounts, computations and any relevant information."]
[]
["Is this the right form for the company? Read the advice on pages 3 to 6 of the Company tax return guide"]
["(the Guide) before you start."]
["The forms in the CT600 series set out the information we need and provide a standard format for"]
["calculations. Use the Guide to help you complete the return form. It contains general information you may"]
["need and box by box advice"]
["Please note that some boxes on form CT600 are not in order, reflecting changes made since the form was"]
["first published in 2004."]
["Company information"]
["Company name"]
[{"$f":"IF(short,\"\",company_name&\"\")","v":"Please enter the client"}]
["Company registration number",null,null,null,null,null,"Tax Reference as shown on the CT603",null,null,null,"Type of Company"]
[{"$f":"IF(short,\"\",company_number&\"\")","v":""},null,null,null,null,null,{"$f":"IF(short,\"\",tax_reference&\"\")","v":""},null,null,{"$f":"IF(short,\"\",'Company details'!J11 & \"\")","v":""}]
["Registered office address"]
[{"$f":"IF(short,\"\",address1 & \"\")","v":"(Please enter the address here)"}]
[{"$f":"IF(short,\"\",address2 & \"\")","v":""}]
[{"$f":"IF(short,\"\",address3 & \"\")","v":""}]
[{"$f":"IF(short,\"\",address4 & \"\")","v":""}]
[]
["About this return"]
["This is the above company's return for the period",null,null,null,null,null,null,"Supplementary Pages"]
["from (dd/mm/yyyy)",null,null,"to (dd/mm/yyyy)",null,null,null,"If you are enclosing any Supplementary Pages put"]
[{"$f":"IF(short,\"\",start_date)","v":"00:00:00"},null,null,{"$f":"IF(short,\"\",end_date)","v":"00:00:00"},null,null,null,"an ‘X’ in the appropriate box(es)"]
[{"$f":"IF(OR(ISNUMBER(start_date),ISBLANK(start_date)),\"\",\"Please enter a date\")","v":""},null,null,{"$f":"IF(OR(ISNUMBER(end_date),ISBLANK(end_date)),\"\",\"Please enter a date\")","v":""}]
["Put an 'X' in the appropriate box(es) below",null,null,null,null,null,null,"Loans to participators by close companies,"]
[null,null,null,null,null,null,null,"form CT600A",null,null,{"$f":"IF(AND(detailed,OR('Close page 2'!L65>0,'Close page 2'!L29>0)),\"X\",\"\")","v":""}]
["A repayment is due for this return period",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F29 & \"\")","v":""}]
[null,null,null,null,null,{"$f":"IF(OR(F35>\"\",F37>\"\"),TRUE,FALSE)","v":false},null,"Controlled foreign companies,"]
["A repayment is due for an earlier period",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F31 & \"\")","v":""},null,"form CT600B"]
[]
["Making more than one return for this",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F33 & \"\")","v":""},null,"Group and Consortium,"]
["company now",null,null,null,null,null,null,"form CT600C"]
["This return contains estimated figures",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F35 & \"\")","v":""}]
[null,null,null,null,null,null,null,"Insurance,"]
["Company part of a group that is not small",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F37 & \"\")","v":""},null,"form CT600D"]
[null,null,null,null,null,{"$f":"IF(F41>\"\",TRUE,FALSE)","v":false}]
["Disclosure of tax avoidance schemes",null,null,null,null,null,null,"Charities and Community Amateur Sports"]
["Notice of disclosable avoidance schemes",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F40 & \"\")","v":""},null,"Clubs (CASCs), form CT600E"]
[]
["Transfer pricing",null,null,null,null,null,null,"Tonnage tax,"]
["Compensating adjustment claimed",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F43 & \"\")","v":""},null,"form CT600F"]
[]
["Company qualifies for SME exemption",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F45 & \"\")","v":""},null,"Corporate Venturing Scheme,"]
[null,null,null,null,null,null,null,"form CT600G"]
["Accounts"]
["I attach accounts and computations",null,null,null,null,null,null,"Cross-border royalties,"]
["for the period to which this return relates",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F49 & \"\")","v":""},null,"form CT600H"]
[]
["for a different period",null,null,null,null,{"$f":"IF(short,\"\",'Company details'!F51 & \"\")","v":""},null,"Supplementary charge in respect of ring"]
[null,null,null,null,null,null,null,"fence trade, form CT600I"]
["If you are not attaching accounts and"]
["computations, say why not",null,null,null,null,null,null,"Disclosure of tax avoidance schemes,"]
[{"$f":"IF(ISERROR(INDEX(lkacc,ixacc)),\"\",IF(short,\"\",INDEX(lkacc,ixacc)))","v":""},null,null,null,null,null,null,"form CT600J"]
[{"$f":"IF(short,\"\",'Company details'!A56&\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"  CT600 (2008) Version 2 (Substitute)(QMS)"]

{"sheet":"Page 2","index":74,"n_rows":68,"n_cols":39,"rows_kept":68,"cut":false,"hidden":true,"merged":[]}
[null,"Page 2"]
[null,"Company Tax Calculation"]
[null,"Turnover"]
[]
[null,1,"Total turnover from trade or profession",null,null,null,null,null,null,null,null,1,{"$f":"IF(short,0,INT('Company details'!G64))","v":0}]
[]
[null,2,"Banks, building societies, insurance companies and"]
[null,null,"other financial concerns. Put an 'X' in this box if you",null,null,null,2]
[null,null,"do not have a recognised turnover and have not made"]
[null,null,"an entry in box 1"]
[]
[null,"Income"]
[]
[null,3,"Trading and professional profits",null,null,null,null,3,{"$f":"IF(short,0,INT(MAX(0,'Chargeable Profits'!G57-'Chargeable Profits'!G58)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0101"]
[]
[null,4,"Trading losses brought forward claimed"]
[null,null,"against profits",null,null,null,null,4,{"$f":"IF(short,0,INT(ABS('Chargeable Profits'!G59)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0102"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"box 3 minus box 4"]
[null,5,"Net trading and professional profits",null,null,null,null,null,null,null,null,5,{"$f":"MAX(0,I14-I17)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0103"]
[]
[null,6,"Bank, building society or other interest, and profits and"]
[null,null,"gains from non-trading loan relationships",null,null,null,null,null,null,null,null,6,{"$f":"IF(short,0,MAX(0,'Non Trading Loan'!J35))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0104"]
[]
[null,7,"Put an 'X' in box 7 if the figure in box 6 is net",null,null,null,7]
[null,null,"of carrying back a deficit from a later"]
[null,null,"accounting period"]
[]
[null,8,"Annuities, annual payments and discounts not"]
[null,null,"arising from loan relationships and from which",null,null,null,null,null,null,null,null,8,{"$f":"IF(short,0,INT('Chargeable Profits'!G65))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0105"]
[null,null,"income tax has not been deducted"]
[]
[null,9,"Overseas income within Sch D Case V",null,null,null,null,null,null,null,null,9,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0106"]
[]
[null,10,"Income from which income tax has been deducted",null,null,null,null,null,null,null,null,10,{"$f":"IF(short,0,'Chargeable Profits'!G68)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0107"]
[]
[null,11,"Income from UK land and buildings",null,null,null,null,null,null,null,null,11,{"$f":"IF(short,0,'Chargeable Profits'!G66)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0109"]
[]
[null,12,"Non-trading gains on intangible fixed assets",null,null,null,null,12,{"$f":"IF(short,0,'Chargeable Profits'!G69)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0110"]
[]
[]
[null,13,"Tonnage tax profits",null,null,null,null,13,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0111"]
[]
[]
[null,14,"Annual profits and gains not falling",null,null,null,null,14,{"$f":"IF(short,0,'Chargeable Profits'!G70)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0112"]
[null,null,"under any other heading"]
[null,null,null,null,null,null,null,null,null,null,null,"total of boxes 12, 13 and 14"]
[null,15,"Income within Sch D Case VI",null,null,null,null,null,null,null,null,15,{"$f":"I39+I42+I45","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0113"]
[]
[null,"Chargeable gains"]
[]
[null,16,"Gross chargeable gains",null,null,null,null,16,{"$f":"IF(short,0,'Chargeable Profits'!F71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0114"]
[]
[null,17,"Allowable losses including losses brought forward",null,null,null,null,17,{"$f":"IF(short,0,ABS('Chargeable Profits'!F72))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0115"]
[null,null,null,null,null,null,null,null,null,null,null,"box 16 minus box 17"]
[null,18,"Net chargeable gains",null,null,null,null,null,null,null,null,18,{"$f":"MAX(0,I52-I54)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0116"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M20+M23+M30+M33+M35+M37+M48+M56","v":0}]
[null,19,"Losses brought forward against certain investment income",null,null,null,null,null,null,null,null,19,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0117"]
[]
[null,20,"Non-trade deficits on loan relationships (including interest), and"]
[null,null,"derivative contracts (financial instruments) brought forward",null,null,null,null,null,null,null,null,20,{"$f":"IF(short,0,ROUNDUP(ABS('Non Trading Loan'!H42),0))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"net sum of boxes 5, 6, 8, 9, 10, 11,15,"]
[null,null,null,null,null,null,null,null,null,null,null,"& 18 minus sum of boxes 19 and 20"]
[null,21,"Profits before other deductions and reliefs",null,null,null,null,null,null,null,null,21,{"$f":"M20+MAX(0,M23+M30+M33+M35+M37+M48+M56-M58-M61)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0119"]
[]
[]
["  CT600 (2008) Version 2 (Substitute)(QMS)",null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"Page 3","index":75,"n_rows":60,"n_cols":38,"rows_kept":60,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,"Page 3"]
[null,"Deductions and reliefs"]
[]
[null,22,"CVS loss relief, and losses on unquoted shares",null,null,null,null,null,22,{"$f":"INT('Other expenses and losses'!G14)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0120"]
[null,null,"under S573 ICTA 1988"]
[]
[null,23,"Put an 'X' in box 23 if the entry in box 22 includes"]
[null,null,"CVS loss relief, complete and attach form CT600G",null,null,null,null,23]
[]
[]
[null,24,"Management expenses under S75 ICTA 1988",null,null,null,null,null,24,{"$f":"IF(short,0,INT(ABS('Management Expenses'!I51)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0121"]
[]
[]
[null,25,"Interest distributions under S468L ICTA 1988",null,null,null,null,null,25,{"$f":"INT('Other expenses and losses'!G18)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0122"]
[]
[]
[null,26,"Schedule A losses for this or previous accounting"]
[null,null,"period under S392A ICTA 1988",null,null,null,null,null,26,{"$f":"INT(ABS(SUM('Property Income'!I93)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0123"]
[]
[]
[null,27,"Capital allowances for the purposes of"]
[null,null,"management of the business",null,null,null,null,null,27,{"$f":"INT('Other expenses and losses'!G24)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0124"]
[]
[]
[null,28,"Non-trade deficits for this accounting period from"]
[null,null,"loan relationships and derivative contracts",null,null,null,null,null,28,{"$f":"INT(ABS('Non Trading Loan'!J49))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0125"]
[null,null,"(financial instruments)"]
[]
[null,29,"Non-trading losses on intangible fixed assets",null,null,null,null,null,29,{"$f":"'Other expenses and losses'!G32","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0126"]
[]
[]
[null,30,"Trading losses of this or a later accounting"]
[null,null,"period under S393A ICTA 1988",null,null,null,null,null,30,{"$f":"IF(short,0,'Other expenses and losses'!G35)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0127"]
[]
[null,31,"Put an 'X' in box 31 if amounts carried back"]
[null,null,"from later accounting periods are included in box 30",null,null,null,null,31]
[]
[null,32,"Non-trade capital allowances",null,null,null,null,null,32,{"$f":"IF(short,0,INT('Other expenses and losses'!G37))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0128"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(newxml=FALSE,L41>'Page 2'!M65),\"Warning - too large\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"total of boxes 22, 24 to 30 and 32"]
[null,33,"Total of deductions and reliefs",null,null,null,null,null,null,null,33,{"$f":"SUM(J4:J38)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0129"]
[]
[null,null,null,null,null,null,null,null,null,null,"box 21 minus box 33"]
[null,34,"Profits before charges and group relief",null,null,null,null,null,null,null,34,{"$f":"'Page 2'!M65-L41","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0130"]
[]
[]
[null,35,"Charges paid",null,null,null,null,null,35,{"$f":"IF(short,0,INT(ABS('Chargeable Profits'!G78)))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0131"]
[]
[]
[null,36,"Group relief",null,null,null,null,null,36,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0132"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"box 34 minus boxes 35 and 36"]
[null,37,"Profits chargeable to corporation tax",null,null,null,null,null,null,null,37,{"$f":"MAX(0,L44-J47-J50)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A0133"]
[]
[null,169,"Ring fence profits included",null,null,null,null,null,169]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,null,null,"  CT600 (2008) Version 2 (Substitute)(QMS)"]

{"sheet":"Page 4","index":76,"n_rows":72,"n_cols":14,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"Page 4"]
[null,"Tax calculation"]
[]
[null,38,"Franked investment income",null,null,null,null,null,38,{"$f":"IF(short,0,'Company details'!H68)","v":0}]
[]
[null,39,"Number of associated companies in this period",null,null,null,null,null,39,{"$f":"IF(short,0,IF(J8>0,\"\",'Company details'!H70))","v":0}]
[null,null,"or"]
[null,40,"Associated companies in the first financial year",null,null,null,null,null,40,{"$f":"IF(short,0,'Company details'!H72)","v":0}]
[]
[null,41,"Associated companies in the second financial year",null,null,null,null,null,41,{"$f":"IF(short,0,'Company details'!H74)","v":0}]
[]
[null,42,"Put an 'X' in box 42 if the company claims to be"]
[null,null,"charged at the starting rate or the small companies’"]
[null,null,"rate on any part of its profits, or is claiming",null,null,null,null,42,{"$f":"IF('Company details'!G17,\"\",IF(AND(short=FALSE,compc2a>0,OR('Tax Calculation'!F33,'Tax Calculation'!F49)),\"X\",\"\"))","v":""}]
[null,null,"marginal rate relief"]
[]
[null,"Enter how much profit has to be charged and at what rate of tax"]
[]
[null,"Financial year (yyyy)",null,null,"Amount of profit",null,null,null,"Rate of tax",null,null,null,"Tax"]
[null,43,{"$f":"IF(F20>0,IF(AND(compc2=0,'Page 2'!M65=0),0,'Tax Calculation'!E19),0)","v":0},null,44,{"$f":"IF(compc2a=0,0,MAX(0.001,'Tax Calculation'!E37))","v":0},null,null,45,{"$f":"IF(ISNA('Tax Calculation'!E35),0,IF(F20=0,0,'Tax Calculation'!E35))","v":0},null,null,46,{"$f":"IF(ISNA(J20),0,ROUND(F20*J20,2))","v":0}]
[]
[null,null,null,null,47,null,null,null,48,null,null,null,49,{"$f":"IF(ISNA(J22),0,ROUNDDOWN(F22*J22,2))","v":0}]
[]
[null,null,null,null,50,null,null,null,51,null,null,null,52,{"$f":"IF(ISNA(J24),0,ROUNDDOWN(F24*J24,2))","v":0}]
[]
[null,53,{"$f":"IF(F26>0,IF(AND(compc2=0,'Page 2'!M65=0),0,'Tax Calculation'!E20),0)","v":0},null,54,{"$f":"IF(compc2a=0,0,IF('Tax Calculation'!E20=0,0,MAX(0.001,'Tax Calculation'!E53)))","v":0},null,null,55,{"$f":"IF(ISNA('Tax Calculation'!E51),0,IF(F26=0,0,'Tax Calculation'!E51))","v":0},null,null,56,{"$f":"IF(ISNA(J26),0,ROUND(F26*J26,2))","v":0}]
[]
[null,null,null,null,57,null,null,null,58,null,null,null,59]
[]
[null,null,null,null,60,null,null,null,61,null,null,null,62,{"$f":"IF(ISNA(J30),0,ROUNDDOWN(F30*J30,2))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"total of boxes 46, 49, 52, 56, 59 and 62"]
[null,63,"Corporation tax",null,null,null,null,null,null,null,null,null,63,{"$f":"SUM(N20:N30)","v":0}]
[]
[null,64,"Marginal rate relief",null,null,null,null,null,64,{"$f":"IF(short,0,IF(ISNA('Tax Calculation'!E59),0,'Tax Calculation'!E59))","v":0}]
[]
[null,65,"Corporation tax net of marginal rate relief",null,null,null,null,null,65,{"$f":"IF(compc2=0,0,N33-J35)","v":0}]
[]
[null,66,"Underlying rate of corporation tax",null,null,null,null,null,66,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(compc2=0,0,'Tax Calculation'!E62),0))","v":{"$error":"#N/A"}}]
[]
[null,67,"Profits matched with non-corporate"]
[null,null,"distributions",null,null,null,null,null,67,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(short,0,'Tax Calculation'!E96+'Tax Calculation'!D96+'Tax Calculation'!E97+'Tax Calculation'!D97),0))","v":{"$error":"#N/A"}}]
[]
[null,68,"Tax at non-corporate distributions rate",null,null,null,null,null,68,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(short,0,SUM('Tax Calculation'!D99)+SUM('Tax Calculation'!E99)+SUM('Tax Calculation'!D100)+SUM('Tax Calculation'!E100)),0))","v":{"$error":"#N/A"}}]
[]
[null,69,"Tax at underlying rate on remaining profits",null,null,null,null,null,69,{"$f":"IF('Company details'!G17,0,IF(ncdmatch1>0,IF(short,0,IF(C26>=2006,'Tax Calculation'!D101,ROUND((compc2a-J42)*J39,2))),0))","v":{"$error":"#N/A"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"See note for box 70 in CT600 Guide"]
[null,70,"Corporation tax chargeable",null,null,null,null,null,null,null,null,null,70,{"$f":"IF(short,0,totaltax)","v":{"$error":"#N/A"}}]
[]
[null,"Reliefs and deductions in terms of tax"]
[]
[null,71,"CVS investment relief",null,null,null,null,null,71]
[]
[null,72,"Community investment relief",null,null,null,null,null,72]
[]
[null,73,"Double taxation relief",null,null,null,null,null,73]
[]
[null,74,"Put an 'X' in box 74 if box 73"]
[null,null,"includes an Underlying Rate relief claim",null,null,null,null,74]
[]
[null,75,"Put an 'X' in box 75 if box 73 includes"]
[null,null,"any amount carried back from a later period",null,null,null,null,75]
[]
[null,76,"Advance corporation tax",null,null,null,null,null,76]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"total of boxes 71, 72, 73 and 76"]
[null,77,"Total reliefs and deductions in terms of tax",null,null,null,null,null,null,null,null,null,77,{"$f":"MIN(N49,J53+J55+J57+J65)","v":{"$error":"#N/A"}}]
[]
[]
[]
["  CT600 (2008) Version 2 (Substitute)(QMS)",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"Page 5","index":77,"n_rows":73,"n_cols":11,"rows_kept":73,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,"Page 5"]
[null,"Calculation of tax outstanding or overpaid"]
[null,null,null,null,null,null,null,null,"box 70 minus box 77"]
[null,78,"Net corporation tax liability",null,null,null,null,null,78,null,{"$f":"IF(short,0,'Page 4'!N49-'Page 4'!N68)","v":{"$error":"#N/A"}}]
[]
[null,79,"Tax payable under S419 ICTA 1988",null,null,null,null,null,79,null,{"$f":"IF(short,0,'Close page 4'!K11)","v":0}]
[]
[null,80,"Put 'X' in box 80 if you completed box A11 in the"]
[null,null,"Supplementary Pages CT600A",null,null,80,{"$f":"IF(AND(short=FALSE,'Close page 3'!L65>0),\"X\",\"\")","v":""}]
[]
[null,81,"Tax payable under S747 ICTA 1988",null,null,null,null,null,81,null,0]
[]
[null,82,"Tax payable under S501A ICTA 1988",null,null,null,null,null,82]
[]
[null,null,null,null,null,null,null,null,"total of boxes 78, 79, 81 and 82"]
[null,83,"Tax chargeable",null,null,null,null,null,83,null,{"$f":"K4+K6+K11+K13","v":{"$error":"#N/A"}}]
[]
[null,84,"Income tax deducted from gross income included in profits",null,null,null,null,null,84]
[]
[null,85,"Income tax repayable to the company",null,null,null,null,null,85,null,{"$f":"IF(short,0,MAX(0,K18-K16))","v":{"$error":"#N/A"}}]
[]
[null,null,null,null,null,null,null,null,"box 83 minus box 84"]
[null,86,"Tax payable - this is your self-assessment of tax payable",null,null,null,null,null,86,null,{"$f":"IF(K20>0,0,MAX(0,K16-K18))","v":{"$error":"#N/A"}}]
[]
[null,"Tax reconciliation"]
[]
[null,87,"Research and Development tax credit, including any vaccines tax credit,"]
[null,null,"or film tax credit",null,null,null,null,null,87]
[]
[null,88,"Land remediation or life assurance company tax credit",null,null,null,null,null,88]
[]
[null,170,"Capital allowances first-year tax credit",null,null,null,null,null,170]
[]
[null,89,"Research and Development tax credit payable, including",null,null,null,null,null,"box 87 minus box 86"]
[null,null,"any vaccines tax credit, or film tax credit payable",null,null,null,null,null,89,null,{"$f":"MAX(0,MIN(K28,K28-K23))","v":{"$error":"#N/A"}}]
[]
[null,null,null,null,null,null,null,null,"total of (boxes 87 + 88) minus (boxes 86 + 89)"]
[null,90,"Land remediation or life assurance company tax credit payable",null,null,null,null,null,90,null,{"$f":"MAX(0,MIN(K30,K28+K30-K23-K35))","v":{"$error":"#N/A"}}]
[]
[null,null,null,null,null,null,null,null,"boxes 87, 88 and 170 minus boxes 86, 89 and 90"]
[null,171,"Capital allowances first-year tax credit payable",null,null,null,null,null,171,null,{"$f":"MAX(0,MIN(K32,K28+K30+K32-K23-K35-K38))","v":{"$error":"#N/A"}}]
[]
[null,161,"Ring fence corporation tax included",null,161]
[]
[null,166,"Tax under S501A ICTA 1988 included",null,166]
[]
[null,91,"Tax already paid (and not already repaid)",null,null,null,null,null,91]
[]
[null,null,null,null,null,null,null,null,"box 86 minus sum of boxes 87, 88, 170 and 91"]
[null,92,"Tax outstanding",null,null,null,null,null,92,null,{"$f":"MAX(0,K23-K28-K30-K32-K47)","v":{"$error":"#N/A"}}]
[]
[null,null,null,null,null,null,null,null,"total sum of boxes 87, 88, 170 and 91 minus box 86"]
[null,93,"Tax overpaid",null,null,null,null,null,93,null,{"$f":"MAX(0,K47+K32+K30+K28-K23)","v":{"$error":"#N/A"}}]
[]
[]
[null,94,"Tax refunds surrendered to the company under S102 FA 1989",null,null,null,null,null,94]
[]
[null,"Indicators"]
[]
[]
[null,"Put an 'X' in the relevant box(es) if, in the period, the company"]
[]
[null,95,"should have made (whether it has or not)"]
[null,null,"instalment payments under the Corporation Tax",null,null,95]
[null,null,"(Instalment Payments) Regulations 1998"]
[]
[null,96,"is within a group payment arrangement for this period",null,null,96]
[]
[null,97,"has written down or sold intangible assets",null,null,97]
[]
[null,98,"has made cross-border royalty payments",null,null,98]
[null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,null,"  CT600 (2008) Version 2 (Substitute)(QMS)"]

{"sheet":"Page 6","index":78,"n_rows":70,"n_cols":11,"rows_kept":70,"cut":false,"hidden":true,"merged":[]}
[null,"Page 6"]
[null,"Information about enhanced expenditure"]
[null,"Research and development (R&D) enhanced expenditure"]
[null,167,"Put an 'X' in box 167 if the claim is for"]
[null,null,"films expenditure",null,null,167]
[]
[null,99,"Put an 'X' in box 99 if the claim is made by a small"]
[null,null,"or medium-sized enterprise (SME), including a SME",null,null,99,null,{"$f":"IF(OR(G8>\"\",G12>\"\",G63>\"\",G56>\"\",SUM(K14:K68)>0,SUM(H33:H53)>0),TRUE,FALSE)","v":false}]
[null,null,"subcontractor to a large company"]
[]
[null,100,"Put an 'X' in box 100 if the claim is made by a"]
[null,null,"large company",null,null,100]
[]
[null,101,"R&D or films enhanced expenditure",null,null,null,null,null,null,101]
[]
[null,102,"R&D enhanced expenditure of a SME on work sub-contracted"]
[null,null,"to it by a large company",null,null,null,null,null,null,102]
[]
[null,103,"Vaccines research expenditure",null,null,null,null,null,null,103]
[]
[]
[null,"Land remediation enhanced expenditure"]
[]
[null,104,"Enter amount equal to 150% of actual expenditure",null,null,null,null,null,null,104]
[]
[null,"Information about capital allowances and balancing charges"]
[]
[null,"Charges and allowances included in calculation of trading profits or losses"]
[]
[null,null,null,null,null,"Capital allowances",null,null,null,"Balancing charges"]
[null,172,"Annual investment allowance",null,null,172,null,{"$f":"IF(short,0,'Capital Allowances Summary'!D27)","v":0}]
[]
[null,"105-106","Machinery and plant - special rate pool",null,null,105,null,{"$f":"IF(short,0,'Capital Allowances Summary'!G42)","v":0},null,106,{"$f":"IF(short,0,'Capital Allowances Summary'!G21)","v":0}]
[]
[null,"107-108","Machinery and plant - main pool",null,null,107,null,{"$f":"IF(short,0,'Capital Allowances Summary'!H42+'Capital Allowances Summary'!F42)","v":0},null,108,{"$f":"IF(short,0,'Capital Allowances Summary'!H21+'Capital Allowances Summary'!F21)","v":0}]
[]
[null,"109-110","Cars",null,null,109,null,{"$f":"IF(short,0,'Capital Allowances Summary'!I42)","v":0},null,110,{"$f":"IF(short,0,'Capital Allowances Summary'!I21)","v":0}]
[]
[null,"111-112","Industrial buildings and structures",null,null,111,null,{"$f":"IF(short,0,'Capital Allowances Summary'!K42)","v":0},null,112,{"$f":"IF(short,0,'Capital Allowances Summary'!K21)","v":0}]
[]
[null,"162-163","Business premises renovation",null,null,162,null,{"$f":"IF(short,0,'Capital Allowances Summary'!M42)","v":0},null,163,{"$f":"IF(short,0,'Capital Allowances Summary'!M21)","v":0}]
[]
[null,"113-114","Other charges and allowances",null,null,113,null,{"$f":"IF(short,0,'Capital Allowances Summary'!L42)","v":0},null,114,{"$f":"IF(short,0,'Capital Allowances Summary'!L21)","v":0}]
[]
[]
[]
[null,"Charges and allowances not included in calculation of trading profits or losses"]
[null,null,null,null,null,"Capital allowances",null,null,null,"Balancing charges"]
[null,173,"Annual investment allowance",null,null,173,null,{"$f":"IF(short,0,'Capital Allowances Summary'!V27)","v":0}]
[]
[null,"164-165","Business premises renovation",null,null,164,null,{"$f":"IF(short,0,'Capital Allowances Summary'!U42)","v":0},null,165,{"$f":"IF(short,0,'Capital Allowances Summary'!U21)","v":0}]
[]
[null,"115-116","Other non-trading charges and allowances",null,null,115,null,null,null,116]
[]
[null,117,"Put an 'X' in box 117 if box 115 entry includes"]
[null,null,"flat conversion allowances",null,null,117]
[]
[null,"Qualifying expenditure"]
[]
[null,118,"Machinery and plant on which first year allowance is claimed",null,null,null,null,null,null,118,{"$f":"IF(short,0,'Capital Allowances Summary'!E28+'Capital Allowances Summary'!V28)","v":0}]
[]
[]
[null,174,"Designated environmentally friendly machinery and plant",null,null,null,null,null,null,174,{"$f":"IF(short,0,'Capital Allowances Summary'!E34+'Capital Allowances Summary'!V34)","v":0}]
[]
[]
[null,120,"Machinery and plant on long-life assets and integral features",null,null,null,null,null,null,120,{"$f":"IF(short,0,SUM('Plant Machinery'!J16:J20)+SUM('Property Income'!I104:I108)+'Plant Machinery'!J34+'Property Income'!I122)","v":0}]
[]
[null,121,"Other machinery and plant",null,null,null,null,null,null,121,{"$f":"IF(short,0,SUM('Capital Allowances Summary'!F16:H18)+'Capital Allowances Summary'!F33+'Capital Allowances Summary'!G33+SUM('Capital Allowances Summary'!O16:P18)+'Capital Allowances Summary'!V33-SUM(K66))","v":0}]
[]
["  CT600 (2008) Version 2 (Substitute)(QMS)",null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"Page 7","index":79,"n_rows":76,"n_cols":12,"rows_kept":76,"cut":false,"hidden":true,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,"Page 7"]
[null,"Losses, deficits and excess amounts"]
[]
[null,null,null,null,null,null,null,null,null,null,"Maximum available for"]
[null,null,null,null,null,null,null,"Arising",null,null,"surrender as group relief"]
[null,null,null,null,null,null,null,"calculated under S393 ICTA 1988",null,null,"calculated under S393A ICTA 1988"]
[null,"122-123","Trading losses Case I",null,null,null,null,122,{"$f":"IF(short,0,'Chargeable Profits'!G92)","v":0},null,123]
[]
[null,null,null,null,null,null,null,"calculated under S393 ICTA 1988"]
[null,124,"Trading losses Case V",null,null,null,null,124]
[]
[null,"125-126","Non-trade deficits on loan",null,null,null,null,"calculated under S82 FA 1996",null,null,"calculated under S83 FA 1996"]
[null,null,"relationships and derivative contracts",null,null,null,null,125,{"$f":"IF(short,0,'Non Trading Loan'!J44)","v":0},null,126]
[]
[null,null,null,null,null,null,null,"calculated under S392A ICTA 1998",null,null,"calculated under S403 ICTA 1988"]
[null,"127-128","Schedule A losses",null,null,null,null,127,{"$f":"IF(short,0,'Property Income'!I81)","v":0},null,128]
[]
[null,129,"Overseas property business",null,null,null,null,"calculated under S392B ICTA 1988"]
[null,null,"losses Case V",null,null,null,null,129]
[]
[null,null,null,null,null,null,null,"calculated under S396 ICTA 1988"]
[null,130,"Losses Case VI",null,null,null,null,130,{"$f":"IF(short,0,'Other Losses'!G22)","v":0}]
[]
[null,null,null,null,null,null,null,"calculated under S16 TCGA 1992"]
[null,131,"Capital losses",null,null,null,null,131,{"$f":"IF(short,0,'Other Losses'!G24)","v":0}]
[]
[null,"132-133","Non-trading losses on intangible",null,null,null,null,"calculated under S29 FA 2002",null,null,"calculated under S403 ICTA 1988"]
[null,null,"fixed assets",null,null,null,null,132,{"$f":"'Page 3'!J29","v":0},null,133]
[null,null,null,null,null,null,null,"Excess"]
[null,134,"Excess non-trade capital allowances",null,null,null,null,null,null,null,"calculated under S403 ICTA 1988"]
[null,null,null,null,null,null,null,null,null,null,134]
[]
[null,135,"Excess charges",null,null,null,null,null,null,null,"calculated under S403 ICTA 1988"]
[null,null,null,null,null,null,null,null,null,null,135]
[]
[null,null,null,null,null,null,null,"calculated under S75 ICTA 1988",null,null,"calculated under S403 ICTA 1988"]
[null,"136-137","Excess management expenses",null,null,null,null,136,{"$f":"IF(short,0,'Management Expenses'!I38)","v":0},null,137]
[]
[null,null,null,null,null,null,null,"calculated under S468L(7) ICTA 1988"]
[null,138,"Excess interest distributions",null,null,null,null,138]
[]
[null,"Overpayments and repayments"]
[null,"Small repayments"]
[null,"If you do not want us to make small repayments please either put an 'X' in box 139 or complete box 140"]
[null,"below. 'Repayments' here include tax, interest, and late-filing penalties or any combination of them."]
[]
[null,"Do not repay £20 or less.",null,139,{"$f":"IF(short,\"\",'Company details'!C78&\"\")","v":""},"Do not repay sums of",null,140,{"$f":"IF(short,0,'Company details'!G78)","v":0},"or less. Enter whole figure only"]
[]
[null,"Repayments for the period covered by this return"]
[]
[null,141,"Repayment of corporation tax",null,null,null,null,null,null,null,141,{"$f":"IF('Page 5'!K53>0,'Page 5'!K53-'Page 5'!K35-'Page 5'!K38-'Page 5'!K41,0)","v":{"$error":"#N/A"}}]
[]
[null,142,"Repayment of income tax",null,null,null,null,null,null,null,142,{"$f":"'Page 5'!K20","v":{"$error":"#N/A"}}]
[]
[null,143,"Payable Research and Development tax credit",null,null,null,null,null,null,null,143,{"$f":"IF(ISBLANK('Page 6'!G5),'Page 5'!K35,0)","v":{"$error":"#N/A"}}]
[]
[null,168,"Payable film tax credit",null,null,null,null,null,null,null,168,{"$f":"IF('Page 6'!G5=\"x\",'Page 5'!K35,0)","v":0}]
[]
[null,144,"Payable land remediation or life assurance company tax credit",null,null,null,null,null,null,null,144,{"$f":"'Page 5'!K38","v":{"$error":"#N/A"}}]
[]
[null,175,"Payable capital allowances first-year tax credit",null,null,null,null,null,null,null,175,{"$f":"'Page 5'!K41","v":{"$error":"#N/A"}}]
[]
[null,"Surrender under S102 FA 1989 (including surrenders under Regulation 9 of the Instalments Regulations)"]
[null,"Repayments of advance corporation tax cannot be surrendered."]
[]
[null,145,"The following amount is to be surrendered under S102 FA 1989,",null,null,null,null,null,null,null,145]
[null,null,"and either"]
[]
[null,146,"the joint Notice is attached",null,null,null,146]
[null,null,"or",null,{"$f":"IF(OR(AND(L66>0,ISBLANK(H69),ISBLANK(H71)),AND(H69>\"\",H71>\"\")),\"Check boxes 146 and 147\",\"\")","v":""},null,null,null,"(put an 'X' in either box 146 or box 147)"]
[null,147,"will follow",null,null,null,147]
[]
[]
[null,148,"Please stop repayment of the following amount until I send you the Notice",null,null,null,null,null,null,null,148]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,null,null,null,null,null,null,null,null,null,null,"  CT600 (2008) Version 2 (Substitute)(QMS)"]

{"sheet":"Page 8","index":80,"n_rows":60,"n_cols":11,"rows_kept":60,"cut":false,"hidden":true,"merged":[]}
[null,"Page 8"]
[null,"Bank details (for person to whom the repayment is to be made)"]
[]
[null,"Repayment is made quickly and safely by direct credit to a bank or building society account."]
[null,"Please complete the following details:"]
[]
[null,"Name of bank or building society",null,null,null,null,null,null,null,"Branch sort code"]
[null,149,{"$f":"IF(short,\"\",'Company details'!D85&\"\")","v":""},null,null,null,null,null,null,150,{"$f":"IF(short,\"\",'Company details'!K85&\"\")","v":""}]
[null,"Account number",null,null,null,null,"Name of account"]
[null,151,{"$f":"IF(short,\"\",'Company details'!D87&\"\")","v":""},null,null,null,152,{"$f":"IF(short,\"\",'Company details'!G87&\"\")","v":""}]
[null,"Building society reference"]
[null,153,{"$f":"IF(short,\"\",'Company details'!D89&\"\")","v":""}]
[]
[null,"Payments to a person other than the company"]
[]
[null,"Complete the authority below if you want the repayment to be made to a person other than the company."]
[null,"I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)"]
[]
[null,154,{"$f":"IF(short,\"\",'Company details'!B95&\"\")","v":""}]
[null,"of (enter name of company)"]
[]
[null,155,{"$f":"company_name&\"\"","v":"Please enter the client"}]
[null,"authorise (enter name)"]
[null,156,{"$f":"IF(short,\"\",'Company details'!B99&\"\")","v":""}]
[null,"(enter address)"]
[null,157,{"$f":"IF(short,\"\",'Company details'!B101&\"\")","v":""}]
[null,null,{"$f":"IF(short,\"\",'Company details'!B102&\"\")","v":""}]
[null,null,{"$f":"IF(short,\"\",'Company details'!B103&\"\")","v":""}]
[null,null,{"$f":"IF(short,\"\",'Company details'!B104&\"\")","v":""}]
[null,null,{"$f":"IF(short,\"\",'Company details'!B105&\"\")","v":""},null,null,null,null,{"$f":"IF(short,\"\",'Company details'!J105 & \"\")","v":""}]
[null,"Nominee reference"]
[null,158,{"$f":"IF(short,\"\",'Company details'!B107&\"\")","v":""}]
[null,"to receive payment on the company's behalf."]
[]
[null,"Signature"]
[null,159]
[]
[]
[]
[null,"Name (in capitals)"]
[null,160,{"$f":"IF(short,\"\",'Company details'!B110&\"\")","v":""}]
[]
["     Declaration"]
[null,"Warning - Giving false information in the return, or concealing any part of the company's profits or tax"]
[null,"payable, can lead to both the company and yourself being prosecuted."]
[]
[null,"Declaration"]
[null,"The information I have given in this Company Tax Return is correct and complete to the best of my"]
[null,"knowledge and belief."]
[null,"Signature"]
[]
[]
[]
[null,"Name (in capitals)",null,null,null,null,null,null,null,null,"Date (dd/mm/yyyy)"]
[null,{"$f":"IF(short,\"\",'Company details'!A120&\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(short,\"\",'Company details'!J120)","v":"00:00:00"}]
[null,"Status "]
[null,{"$f":"IF(short,\"\",'Company details'!A122&\"\")","v":""}]
[]
[]
["  CT600 (2008) Version 2 (Substitute)(QMS)",null,null,null,null,null,null,null,null,null,{"$f":"company_name&\"\"","v":"Please enter the client"}]

{"sheet":"front","index":81,"n_rows":53,"n_cols":14,"rows_kept":53,"cut":false,"hidden":false,"merged":[[22,0,22,7],[24,0,24,7],[9,0,9,7],[12,0,12,7],[13,0,13,7],[16,0,16,7],[17,0,17,7],[20,0,20,7]]}
[null,null,null,null,null,null,null,null,"sel"]
[null,null,null,null,null,null,null,null,">0"]
[null,null,null,null,null,null,null,null,2,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[{"$f":"company_name","v":"Please enter the client"},null,null,null,null,null,null,null,1,"ac201,during"]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
["Company Registration Number:",null,null,null,null,null,null,null,1]
[{"$f":"IF(cohouse=TRUE,Internet!A33,Internet!C30)","v":""},null,null,null,null,null,null,null,1,"ac171,during"]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
["Report of the Directors and",null,null,null,null,null,null,null,1]
[{"$f":"IF(dormantco=TRUE,\"Dormant Company accounts\",IF(Extra!B963,IF(_frs105=TRUE,\"Micro-entity \",IF(_frs102=FALSE,\"Abbreviated \",\"Abridged \")),\"\") & IF(acaudit=2,\"A\",\"Una\") & \"udited Financial Statements\")","v":"Unaudited Financial Statements"},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
["Period of accounts",null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,2,null,null,null,null,"ac172,previous"]
[{"$f":"\"Start date \" & TEXT(start_date1,\"dd/mm/yyyy\")","v":"Start date 00/01/1900"},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,2,null,null,null,null,"ac173,current"]
[{"$f":"\"End date \" & TEXT(end_date1,\"dd/mm/yyyy\")","v":"End date 00/01/1900"},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,2]
[null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
[null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,"Page 1",4]

{"sheet":"frs105","index":82,"n_rows":69,"n_cols":20,"rows_kept":69,"cut":false,"hidden":false,"merged":[[2,0,2,8],[4,0,4,8],[5,0,5,8],[6,0,6,8]]}
[null,null,null,null,null,null,null,null,null,"sel"]
[null,null,null,null,null,null,null,null,null,">0"]
[{"$f":"company_name","v":"Please enter the client"},null,null,null,null,null,null,null,null,1,null,null,"ac201,during",null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,0]
["Balance Sheet",null,null,null,null,null,null,null,null,1]
[{"$f":"\"for the Period Ended \" & TEXT(end_date1,\"d mmmm yyyy\")","v":"for the Period Ended 0 January 1900"},null,null,null,null,null,null,null,null,1]
[{"$f":"\"Company registration number \" & IF(cohouse=TRUE,Internet!A33,Internet!C30)","v":"Company registration number "},null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"yearend & \" \"","v":"1900 "},{"$f":"G8-1 & \" \"","v":"1899 "},null,1,null,null,null,null,null,null,null,null,"right","right"]
[null,null,null,null,null,"Notes",{"$f":"currency","v":"£"},{"$f":"currency","v":"£"},null,1,null,null,null,null,null,null,null,null,"right","right"]
["Called up Share Capital not paid",null,null,null,null,null,null,null,null,{"$f":"IF(G10+H10>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac299,current","ac299,previous"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J10=1,1,0)","v":0}]
["Fixed assets",null,null,null,null,null,null,null,null,{"$f":"IF(G12+H12>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac023,current","ac023,previous"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J12=1,1,0)","v":0}]
["Current assets",null,null,null,null,null,null,null,null,{"$f":"IF(G14+H14>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac027,current","ac027,previous"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J14=1,1,0)","v":0}]
["Prepayments and Accrued Income",null,null,null,null,null,null,null,null,{"$f":"IF(G16+H16>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac300,current","ac300,previous"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J16=1,1,0)","v":0}]
["Creditors",null,null,null,null,null,{"$f":"SUM(G14:G16)-G19","v":0},{"$f":"SUM(H14:H16)-H19","v":0},null,{"$f":"J19","v":0}]
["Creditors - amounts falling due within one year",null,null,null,null,null,null,null,null,{"$f":"IF(G19+H19>0,1,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"\"ac028,WithinOneYearcurrent\"","v":"ac028,WithinOneYearcurrent"},{"$f":"\"ac028,WithinOneYearprevious\"","v":"ac028,WithinOneYearprevious"}]
[null,null,null,null,null,null,{"$f":"REPT(CHAR(95),LEN(G21)-IF(G21=0.001,4,0)+IF(G21<0,2,0))","v":"_"},{"$f":"REPT(CHAR(95),LEN(H21)-IF(H21=0.001,4,0)+IF(H21<0,2,0))","v":"_"},null,{"$f":"IF(J21=1,1,0)","v":0},null,null,null,null,null,null,null,null,"right","right"]
["Net current assets",null,null,null,null,null,{"$f":"IF(AND(G18=0,H18<>0),0.001,G18)","v":0},{"$f":"IF(AND(H18=0,G18<>0),0.001,H18)","v":0},null,{"$f":"IF(OR(G21<>0,H21<>0),1,0)","v":0},null,null,null,null,null,null,null,null,"ac029,current","ac029,previous"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J23=1,1,0)","v":1}]
["Total assets less current liabilities",null,null,null,null,null,{"$f":"G21+G10+G12","v":0},{"$f":"H21+H10+H12","v":0},null,1,null,null,null,null,null,null,null,null,"ac030,current","ac030,previous"]
[null,null,null,null,null,null,null,null,null,1]
["Creditors - amounts falling due after one year",null,null,null,null,null,null,null,null,{"$f":"IF(OR(G25<>0,H25<>0),1,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"\"ac031,AfterOneYearcurrent\"","v":"ac031,AfterOneYearcurrent"},{"$f":"\"ac031,AfterOneYearprevious\"","v":"ac031,AfterOneYearprevious"}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J25=1,1,0)","v":0}]
["Accruals and Deferred Income",null,null,null,null,null,null,null,null,{"$f":"IF(OR(G27<>0,H27<>0),1,0)","v":0},null,null,null,null,null,null,null,null,"ac301,current","ac301,previous"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(J27=1,1,0)","v":0}]
["Provision for liabilities",null,null,null,null,null,null,null,null,{"$f":"IF(OR(G29<>0,H29<>0),1,0)","v":0},null,null,null,null,null,null,null,null,"ac032,current","ac032,previous"]
[null,null,null,null,null,null,{"$f":"REPT(CHAR(95),LEN(G31)-4+IF(G31<0,2,0))","v":"_"},{"$f":"REPT(CHAR(95),LEN(H31)-4+IF(H31<0,2,0))","v":"_"},null,{"$f":"IF(J31=1,1,0)","v":1},null,null,null,null,null,null,null,null,"right","right"]
["Net assets/(liabilities)",null,null,null,null,null,{"$f":"G23-G25-G27-G29+0.001","v":1E-3},{"$f":"H23-H25-H27-H29+0.001","v":1E-3},null,{"$f":"IF(OR(G31<>0,H31<>0),1,0)","v":1},null,null,null,null,null,null,null,null,"ac033,current","ac033,previous"]
[null,null,null,null,null,null,{"$f":"REPT(CHAR(95),LEN(G33)+IF(G33<0,2,0))","v":""},{"$f":"REPT(CHAR(95),LEN(H33)+2+IF(H33<0,2,0))","v":"__"},null,1,null,null,null,null,null,null,null,null,"right","right"]
["Capital and reserves",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,null,null,"ac039,current","ac039,previous"]
[null,null,null,null,null,null,null,null,null,1]
["Notes to the Financial Statements",null,null,null,null,null,{"$f":"IF(AND(cohouse=TRUE,_frs105=TRUE,ABS(G31-cfwdac105cap)>1),\"Please check\",\"\")","v":""},{"$f":"IF(AND(cohouse=TRUE,_frs105=TRUE,ABS(H31-bfwdac105cap)>1),\"Please check\",\"\")","v":""},null,{"$f":"IF(OR(J44=1,J46=1),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF($J$44=1,1,0)","v":0}]
["1. Directors Advances, Credits and Guarantees",null,null,null,null,null,{"$f":"yearend & \" \"","v":"1900 "},{"$f":"G37-1 & \" \"","v":"1899 "},null,{"$f":"IF($J$44=1,1,0)","v":0}]
["The  following advances and credits to directors subsisted during the year",null,null,null,null,null,null,null,null,{"$f":"IF($J$44=1,1,0)","v":0}]
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[{"$f":"\"period ended \" &TEXT(end_date1,\"d mmmm yyyy\")","v":"period ended 0 January 1900"},null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
["Principal activities",null,null,null,null,null,null,null,null,1]
["The principal activity of the company in the period under review was:",null,null,null,null,null,null,null,null,1,null,null,null,null,null,"uk-cd-pres:DescriptionActivity"]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(_frs102,acactivity=\"\"),0,1)","v":1},"ac001,during"]
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["Directors",null,null,null,null,null,null,null,null,1]
["The director(s) shown below have held office during the whole of the period",null,null,null,null,null,null,null,null,1,null,null,null,null,null,16,17,18,19]
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[null,null,null,null,null,{"$f":"IF(E17,director2,\"\")","v":""},null,null,null,{"$f":"IF(ISBLANK(director2),0,1)","v":0},{"$f":"IF(EXACT(director2,secretary),\"ac002,CompanySecretaryDirectorduring\",\"ac002,Director2during\")","v":"ac002,CompanySecretaryDirectorduring"},null,null,null,null,{"$f":"\"ac041,\" & MID(K17,7,99)","v":"ac041,CompanySecretaryDirectorduring"},{"$f":"\"ac208,\" & MID(K17,7,99)","v":"ac208,CompanySecretaryDirectorduring"}]
[null,null,null,null,false,{"$f":"IF(E18,director3,\"\")","v":""},null,null,null,{"$f":"IF(ISBLANK(director3),0,1)","v":0},{"$f":"IF(EXACT(director3,secretary),\"ac002,CompanySecretaryDirectorduring\",\"ac002,Director3during\")","v":"ac002,CompanySecretaryDirectorduring"},null,null,null,null,{"$f":"\"ac041,\" & MID(K18,7,99)","v":"ac041,CompanySecretaryDirectorduring"},{"$f":"\"ac208,\" & MID(K18,7,99)","v":"ac208,CompanySecretaryDirectorduring"}]
[null,null,null,null,null,{"$f":"IF(E19,director4,\"\")","v":""},null,null,null,{"$f":"IF(ISBLANK(director4),0,1)","v":0},{"$f":"IF(EXACT(director4,secretary),\"ac002,CompanySecretaryDirectorduring\",\"ac002,Director4during\")","v":"ac002,CompanySecretaryDirectorduring"},null,null,null,null,{"$f":"\"ac041,\" & MID(K19,7,99)","v":"ac041,CompanySecretaryDirectorduring"},{"$f":"\"ac208,\" & MID(K19,7,99)","v":"ac208,CompanySecretaryDirectorduring"}]
[null,null,null,null,false,{"$f":"IF(E20,director5,\"\")","v":""},null,null,null,{"$f":"IF(ISBLANK(director5),0,1)","v":0},{"$f":"IF(EXACT(director5,secretary),\"ac002,CompanySecretaryDirectorduring\",\"ac002,Director5during\")","v":"ac002,CompanySecretaryDirectorduring"},null,null,null,null,{"$f":"\"ac041,\" & MID(K20,7,99)","v":"ac041,CompanySecretaryDirectorduring"},{"$f":"\"ac208,\" & MID(K20,7,99)","v":"ac208,CompanySecretaryDirectorduring"}]
[null,{"$f":"IF(OR(ownacc=TRUE,ownac=TRUE,ixacc>0),\"\",IF(ISERROR(VLOOKUP(F31,aclkdirectors,11,FALSE)),\"Please tick one of the director tick boxes\",\"\"))","v":"Please tick one of the director tick boxes"},null,null,null,null,null,null,null,0]
["The director(s) shown were appointed during/after the period",null,null,null,null,null,null,null,null,{"$f":"IF(SUM($F$23:$F$25)>0,1,0)","v":0}]
[null,null,null,null,"on",null,false,{"$f":"IF(G23,director6,\"\")","v":""},null,{"$f":"IF(ISBLANK(director6),0,1)","v":0},{"$f":"IF(EXACT(director6,secretary),\"ac002,CompanySecretaryDirectorduring\",\"ac002,Director6during\")","v":"ac002,CompanySecretaryDirectorduring"},null,null,null,null,{"$f":"IF(EXACT(director6,secretary),\"ac169,CompanySecretaryDirectorcurrent\",\"ac169,Director6current\")","v":"ac169,CompanySecretaryDirectorcurrent"},null,{"$f":"\"ac041,\" & MID(K23,7,99)","v":"ac041,CompanySecretaryDirectorduring"},{"$f":"\"ac208,\" & MID(K23,7,99)","v":"ac208,CompanySecretaryDirectorduring"}]
[null,null,null,null,"on",null,null,{"$f":"IF(G24,director7,\"\")","v":""},null,{"$f":"IF(ISBLANK(director7),0,1)","v":0},{"$f":"IF(EXACT(director7,secretary),\"ac002,CompanySecretaryDirectorduring\",\"ac002,Director7during\")","v":"ac002,CompanySecretaryDirectorduring"},null,null,null,null,{"$f":"IF(EXACT(director7,secretary),\"ac169,CompanySecretaryDirectorcurrent\",\"ac169,Director7current\")","v":"ac169,CompanySecretaryDirectorcurrent"},null,{"$f":"\"ac041,\" & MID(K24,7,99)","v":"ac041,CompanySecretaryDirectorduring"},{"$f":"\"ac208,\" & MID(K24,7,99)","v":"ac208,CompanySecretaryDirectorduring"}]
[null,null,null,null,"on",null,false,{"$f":"IF(G25,director8,\"\")","v":""},null,{"$f":"IF(ISBLANK(director8),0,1)","v":0},{"$f":"IF(EXACT(director8,secretary),\"ac002,CompanySecretaryDirectorduring\",\"ac002,Director8during\")","v":"ac002,CompanySecretaryDirectorduring"},null,null,null,null,{"$f":"IF(EXACT(director8,secretary),\"ac169,CompanySecretaryDirectorcurrent\",\"ac169,Director8current\")","v":"ac169,CompanySecretaryDirectorcurrent"},null,{"$f":"\"ac041,\" & MID(K25,7,99)","v":"ac041,CompanySecretaryDirectorduring"},{"$f":"\"ac208,\" & MID(K25,7,99)","v":"ac208,CompanySecretaryDirectorduring"}]
[null,null,null,null,null,null,null,null,null,0]
["The director(s) shown below resigned during the period",null,null,null,null,null,null,null,null,{"$f":"IF(SUM($F$28:$F$30)>0,1,0)","v":0}]
[null,null,null,null,"on",null,null,{"$f":"IF(G28,director9,\"\")","v":""},null,{"$f":"IF(ISBLANK(director9),0,1)","v":0},"ac002,Director9during",null,null,null,null,"ac170,Director9current"]
[null,null,null,null,"on",null,null,{"$f":"IF(G29,director10,\"\")","v":""},null,{"$f":"IF(ISBLANK(director10),0,1)","v":0},"ac002,Director10during",null,null,null,null,"ac170,Director10current"]
[null,null,null,null,"on",null,null,{"$f":"IF(G30,director11,\"\")","v":""},null,{"$f":"IF(ISBLANK(director11),0,1)","v":0},"ac002,Director11during",null,null,null,null,"ac170,Director11current"]
[null,null,null,null,null,{"$f":"F16&F17&F18&F19&F20&H23&H24&H25","v":""},null,null,null,{"$f":"IF(OR(acaudit=1,ISBLANK(acauditname)),0,2)","v":0}]
["Disclosure of information to auditors",null,null,null,null,null,null,null,null,{"$f":"IF(AND(acaudit=2,acauditname>\"\"),1,0)","v":0}]
["To the knowledge and belief of the director(s), there is no relevant information that the company's auditors ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(acaudit=2,acauditname>\"\"),1,0)","v":0},"ac182,during,2"]
["are not aware of, and the director(s) have taken all the steps necessary to ensure the director is aware of ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(acaudit=2,acauditname>\"\"),1,0)","v":0}]
["any relevant information, and to establish that the company's auditors are aware of the information.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(acaudit=2,acauditname>\"\"),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
["Political and charitable donations",null,null,null,null,null,{"$f":"yearend & \" \"","v":"1900 "},{"$f":"YEAR(start_date1-1)","v":{"$error":"#NUM!"}},null,{"$f":"IF(SUM($G$39:$H$40)>0,1,0)","v":0}]
[null,null,null,null,null,null,{"$f":"currency","v":"£"},{"$f":"currency","v":"£"},null,{"$f":"IF(SUM($G$39:$H$40)>0,1,0)","v":0},null,null,null,null,null,"'uk-gaap-pt:PoliticalCharitableDonationsFree-textComment'"]
["Charitable donations during the year amounted to ",null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G39:H39)>0,1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(cohouse,\"\",\"ac003,during\")","v":"ac003,during"},{"$f":"IF(cohouse,\"\",\"ac003,during2\")","v":"ac003,during2"}]
["Contributions to political organisations amounted to",null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G40:H40)>0,1,0)","v":0},null,null,null,null,null,null,"ac004,during","ac004,during2"]
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["Company policy on the employment of disabled persons",null,null,null,null,null,null,null,null,{"$f":"IF(disabled=TRUE,1,0)","v":0}]
["It is the company’s policy to give employment to disabled persons wherever practicable.",null,null,null,null,null,null,null,null,{"$f":"IF(disabled=TRUE,1,0)","v":0},"ac005,during"]
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["Small Company Provisions",null,null,null,null,null,null,null,null,1]
["These accounts have been prepared in accordance with the provisions applicable to ",null,null,null,null,null,null,null,null,1]
["companies subject to the small companies regime.",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,2]
["This report was approved by the board of directors on",null,null,null,null,null,null,null,null,1,null,null,null,null,null,null,"ac202,current"]
["and signed on behalf of the board by:",null,null,null,null,null,{"$f":"IF(OR(ownacc=TRUE,ownac=TRUE,ixacc>0),\"\",IF(OR(ISNUMBER(signing)=FALSE,ISBLANK(signing)),\"Please enter a date\",\"\"))","v":"Please enter a date"},null,null,1]
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["Name",{"$f":"IF(cosecsign=TRUE,secretary,F31)","v":""},null,null,{"$f":"IF(cosecsign=TRUE,secretary,F31)","v":""},null,null,null,null,1,null,null,null,null,{"$f":"IF(cosecsign=TRUE,IF(info!Q18,\"ac208,CompanySecretaryDirectorduring\",\"ac208,CompanySecretaryduring\"),IF(_frs105=TRUE,\"ac208,Director1during\",VLOOKUP(report!F31,aclkdirectors,IF('bs 2'!N31<=5,17,19),FALSE)))","v":{"$error":"#N/A"}}]
["Status",{"$f":"IF(cosecsign=TRUE,\"Secretary\",\"Director\")","v":"Director"},null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,"Page 4",null,4]

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[null,null,null,null,null,null,null,null,null,null,0]
["Auditors' Report",null,null,null,null,null,null,null,null,null,1]
[{"$f":"\"for the Period Ended \" & TEXT(end_date1,\"d mmmm yyyy\")","v":"for the Period Ended 0 January 1900"},null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,2]
["Independent auditors' report",null,null,null,null,null,null,null,null,null,1]
[{"$f":"\"We have audited the financial statements of \" & company_name &\" for the year ended \" & TEXT(end_date1,\"dd mmmm yyyy\")","v":"We have audited the financial statements of Please enter the client for the year ended 00 January 1900"},null,null,null,null,null,null,null,null,null,1]
["which comprise the Profit and Loss Account, the Balance Sheet and the related notes.  These financial",null,null,null,null,null,null,null,null,null,1]
["statements have been prepared under the accounting policies set out therein.",null,null,null,null,null,null,null,null,null,1]
["This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the ",null,null,null,null,null,null,null,null,null,1,null,{"$f":"\"ac174,\" & IF(_frs102,\"\",\"EntityAccountantsOrAuditors\") & \"during,4\"","v":"ac174,EntityAccountantsOrAuditorsduring,4"}]
["Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members ",null,null,null,null,null,null,null,null,null,1]
["those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest ",null,null,null,null,null,null,null,null,null,1]
["extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the ",null,null,null,null,null,null,null,null,null,1]
["company's members as a body, for our audit work, for this report, or for the opinions we have formed.",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,2]
["Respective responsibilities of directors and auditors",null,null,null,null,null,null,null,null,null,1]
["The directors' responsibilities for preparing the financial statements in accordance with applicable law and UK ",null,null,null,null,null,null,null,null,null,1,null,{"$f":"\"ac175,\" & IF(_frs102,\"\",\"EntityAccountantsOrAuditors\")&\"during,12\"","v":"ac175,EntityAccountantsOrAuditorsduring,12"}]
["Accounting Standards (UK Generally Accepted Accounting Practice) are set out in the Statement of Directors' ",null,null,null,null,null,null,null,null,null,1]
["Responsibilities. ",null,null,null,null,null,null,null,null,null,1]
["Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory ",null,null,null,null,null,null,null,null,null,1]
["requirements and International Standards on Auditing (UK and Ireland). ",null,null,null,null,null,null,null,null,null,1]
["We report to you our opinion as to whether the financial statements give a true and fair view and are properly ",null,null,null,null,null,null,null,null,null,1]
["prepared in accordance with the Companies Act 2006. We also report to you whether in our opinion the ",null,null,null,null,null,null,null,null,null,1]
["information given in the Directors' Report is consistent with the financial statements. ",null,null,null,null,null,null,null,null,null,1]
["In addition we report to you if, in our opinion, the company has not kept proper accounting records, if we have ",null,null,null,null,null,null,null,null,null,1]
["not received all the information and explanations we require for our audit, or if information specified by law ",null,null,null,null,null,null,null,null,null,1]
["regarding directors' remuneration and other transactions is not disclosed. ",null,null,null,null,null,null,null,null,null,1]
["We read the Directors' Report and consider the implications for our report if we become aware of any apparent ",null,null,null,null,null,null,null,null,null,1]
["misstatements within it.",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,2]
["Basis of audit opinion",null,null,null,null,null,null,null,null,null,1]
["We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the ",null,null,null,null,null,null,null,null,null,1,null,{"$f":"IF(_frs102,\"\",\"ac176,EntityAccountantsOrAuditorsduring,9\")","v":"ac176,EntityAccountantsOrAuditorsduring,9"}]
["Auditing Practices Board An audit includes examination, on a test basis, of evidence relevant to the amounts ",null,null,null,null,null,null,null,null,null,1]
["and disclosures in the financial statements. It also includes an assessment of the significant estimates and ",null,null,null,null,null,null,null,null,null,1]
["judgments made by the directors in the preparation of the financial statements, and of whether the accounting ",null,null,null,null,null,null,null,null,null,1]
["policies are appropriate to the company's circumstances, consistently applied and adequately disclosed.",null,null,null,null,null,null,null,null,null,1]
["We planned and performed our audit so as to obtain all the information and explanations which we considered ",null,null,null,null,null,null,null,null,null,1]
["necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial ",null,null,null,null,null,null,null,null,null,1]
["statements are free from material misstatement, whether caused by fraud or other irregularity or error. In ",null,null,null,null,null,null,null,null,null,1]
["forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial ",null,null,null,null,null,null,null,null,null,1]
["statements.",null,null,null,null,null,null,null,null,null,1]
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["Opinion",null,null,null,null,null,null,null,null,null,1]
["In our opinion the financial statements give a true and fair view, in accordance with UK Generally Accepted ",null,null,null,null,null,null,null,null,null,1,null,{"$f":"\"ac177,\" & IF(_frs102,\"\",\"EntityAccountantsOrAuditors\")&\"during,3\"","v":"ac177,EntityAccountantsOrAuditorsduring,3"}]
[{"$f":"\"Accounting Practice, of the state of the company's affairs as at \"&TEXT(end_date1,\"dd mmmm yyyy\")&\" and of its profit for the period \"","v":"Accounting Practice, of the state of the company's affairs as at 00 January 1900 and of its profit for the period "},null,null,null,null,null,null,null,null,null,1]
["then ended, the financial statements have been properly prepared in accordance with the Companies Act 2006, ",null,null,null,null,null,null,null,null,null,1]
["and the information given in the Directors' Report is consistent with the financial statements.",null,null,null,null,null,null,null,null,null,1]
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["Registered Auditor",null,null,null,null,null,null,null,null,null,1]
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[null,null,null,null,null,null,null,null,null,null,2]
["Accountants' Report",null,null,null,null,null,null,null,null,null,1]
[{"$f":"\"for the Period Ended \" & TEXT(end_date1,\"d mmmm yyyy\")","v":"for the Period Ended 0 January 1900"},null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,2]
["Independent accountants' report",null,null,null,null,null,null,null,null,null,1]
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["Report to the directors on the preparation of the unaudited statutory accounts of the company for the",null,null,null,null,null,null,null,null,null,1,null,{"$f":"IF(_frs102,\"ac174,during,9\",\"ac174,EntityAccountantsOrAuditorsduring,9\")","v":"ac174,EntityAccountantsOrAuditorsduring,9"}]
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["In order to assist you to fulfil your duties under the Companies Act 2006, we  have prepared for your ",null,null,null,null,null,null,null,null,null,1]
[{"$f":"\"approval the accounts of the company for the period ended \" & TEXT(end_date1,\"dd mmmm yyyy\") & \" as set out on pages 3 to \" & cumpage12 +IF(cohoabbrev=TRUE,0,2) & \" \"","v":"approval the accounts of the company for the period ended 00 January 1900 as set out on pages 3 to 10 "},null,null,null,null,null,null,null,null,null,1]
[{"$f":"\"which comprise of \" & IF(cohoabbrev=TRUE,\"\",\"Profit and Loss Account, \") & \"the Balance Sheet and the related notes from the \"","v":"which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the "},null,null,null,null,null,null,null,null,null,1]
["company’s accounting records and from information and explanations you have given us. ",null,null,null,null,null,null,null,null,null,1]
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["This report is made solely to the Board of Directors of the company, as a body, in accordance with the ",null,null,null,null,null,null,null,null,null,1]
["terms of our engagement.  Our work has been undertaken solely to prepare for your approval the",null,null,null,null,null,null,null,null,null,1]
["accounts of the company and state those matters that we have agreed to state to the Board of Directors",null,null,null,null,null,null,null,null,null,1]
["of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or",null,null,null,null,null,null,null,null,null,1]
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["It is your duty to ensure the company has kept adequate accounting records and to prepare statutory",null,null,null,null,null,null,null,null,null,1]
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["the company. You consider the company is exempt from the statutory audit requirement for the",null,null,null,null,null,null,null,null,null,1]
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["We have not been instructed to carry out an audit of the financial statements. For this reason, we",null,null,null,null,null,null,null,null,null,1]
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["Investments",null,null,null,null,{"$f":"IF(note10=TRUE,cumnote10&\" \",0)","v":0},{"$f":"ROUND('notes assets'!G14,0)","v":0},{"$f":"ROUND('notes assets'!H14,0)","v":0},null,{"$f":"IF(G15+H15>0,1,0)","v":0},null,{"$f":"IF(note10=TRUE,cumnote9+1,cumnote9)","v":1},null,null,null,null,null,null,"ac022,current","ac022,previous"]
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["Total fixed assets",null,null,null,null,null,{"$f":"IF(AND(G19=0,H19>0),0.001,G19)","v":0},{"$f":"IF(AND(H19=0,G19>0),0.001,H19)","v":0},null,{"$f":"IF(G17+H17>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac023,current","ac023,previous"]
[null,null,null,null,null,null,"_______","_______",null,{"$f":"IF(G17+H17>0,IF(otherlines=1,1,0),0)","v":0},null,null,null,null,null,null,null,null,"right","right"]
["Current assets",null,null,null,null,null,{"$f":"G11+G13+G15","v":0},{"$f":"H11+H13+H15","v":0},null,{"$f":"IF(G28+H28>0,1,0)","v":0}]
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["Debtors",null,null,null,null,{"$f":"IF(note12=TRUE,cumnote12&\" \",0)","v":0},{"$f":"ROUND('notes assets'!G31,0)","v":0},{"$f":"ROUND('notes assets'!H31,0)","v":0},null,{"$f":"IF(G22+H22>0,1,0)","v":0},null,{"$f":"IF(note12=TRUE,cumnote11+1,cumnote11)","v":1},null,null,null,null,null,null,"ac025,current","ac025,previous"]
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["Investments",null,null,null,null,{"$f":"IF(note12a=TRUE,cumnote12a&\" \",0)","v":0},{"$f":"ROUND('notes assets'!G39,0)","v":0},{"$f":"ROUND('notes assets'!H39,0)","v":0},null,{"$f":"IF(G24+H24>0,1,0)","v":0},null,{"$f":"IF(note12a=TRUE,cumnote12+1,cumnote12)","v":1},null,null,null,null,null,null,{"$f":"\"ac253,\"&IF(_frs102,\"CurrentFinancialInstruments\",\"\")&\"current\"","v":"ac253,current"},{"$f":"\"ac253,\"&IF(_frs102,\"CurrentFinancialInstruments\",\"\")&\"previous\"","v":"ac253,previous"}]
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["Cash at bank and in hand",null,null,null,null,null,null,null,null,{"$f":"IF(G26+H26>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac026,current","ac026,previous"]
[null,null,null,null,null,null,"_______","_______",null,{"$f":"IF(G30+H30>0,1,0)","v":0},null,null,null,null,null,null,null,null,"right","right"]
["Total current assets/(liabilities)",null,null,null,null,null,{"$f":"IF(AND(G30=0,H30>0),0.001,G30)","v":0},{"$f":"IF(AND(H30=0,G30>0),0.001,H30)","v":0},null,{"$f":"IF(G30+H30>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac027,current","ac027,previous"]
[null,null,null,null,null,null,"_______","_______",null,{"$f":"IF(G30+H30>0,IF(otherlines=1,1,0),0)","v":0},null,null,null,null,null,null,null,null,"right","right"]
["Creditors",null,null,null,null,null,{"$f":"G20+G22+G24+G26","v":0},{"$f":"H20+H22+H24+H26","v":0},null,{"$f":"IF(AND(G32+H32=0,note14=FALSE,note17=FALSE),0,1)","v":0}]
["Creditors - amounts falling",null,null,null,null,null,{"$f":"G30-G32","v":0},{"$f":"H30-H32","v":0},null,{"$f":"IF(G32+H32>0,1,0)","v":0}]
["due within one year",null,null,null,null,{"$f":"IF(note13=TRUE,cumnote13&\" \",0)","v":0},{"$f":"ROUND('notes assets'!G53,0)","v":0},{"$f":"ROUND('notes assets'!H53,0)","v":0},null,{"$f":"IF(G32+H32>0,1,0)","v":0},null,{"$f":"IF(note13=TRUE,cumnote12a+1,cumnote12a)","v":1},null,null,null,null,null,null,{"$f":"\"ac028,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"current\"","v":"ac028,current"},{"$f":"\"ac028,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"previous\"","v":"ac028,previous"}]
[null,null,null,null,null,null,"_______","_______",null,{"$f":"IF(G32+H32>0,1,0)","v":0},null,null,null,null,null,null,null,null,"right","right"]
["Net current assets",null,null,null,null,null,{"$f":"IF(AND(G31=0,H31<>0),0.001,G31)","v":0},{"$f":"IF(AND(H31=0,G31<>0),0.001,H31)","v":0},null,{"$f":"IF(G31+H31<>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac029,current","ac029,previous"]
[null,null,null,null,null,null,"_______","_______",null,{"$f":"IF(G38+H38<>0,1,0)","v":0},null,null,null,null,null,null,null,null,"right","right"]
["Total assets less current liabilities",null,null,null,null,null,{"$f":"IF(AND(G38=0,H38<>0),0.001,G38)","v":0},{"$f":"IF(AND(H38=0,G38<>0),0.001,H38)","v":0},null,{"$f":"IF(G38+H38<>0,1,0)","v":0},null,null,null,null,null,null,null,null,"ac030,current","ac030,previous"]
[null,null,null,null,null,null,"_______","_______",null,1,null,null,null,null,null,null,null,null,"right","right"]
["Creditors - amounts falling",null,null,null,null,null,{"$f":"G19+G31","v":0},{"$f":"H19+H31","v":0},null,{"$f":"IF(note14,1,0)","v":0}]
["due after more than one year",null,null,null,null,{"$f":"IF(note14=TRUE,cumnote14&\" \",0)","v":0},{"$f":"'notes assets'!G63","v":0},{"$f":"'notes assets'!H63","v":0},null,{"$f":"IF(G39+H39>0,1,0)","v":0},null,{"$f":"IF(note14=TRUE,cumnote13+1,cumnote13)","v":1},null,null,null,null,null,null,{"$f":"\"ac031,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"current\"","v":"ac031,current"},{"$f":"\"ac031,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"previous\"","v":"ac031,previous"}]
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["Provision for liabilities",null,null,null,null,{"$f":"IF(note17=TRUE,cumnote17&\" \",0)","v":0},{"$f":"'notes capital'!G30","v":0},{"$f":"'notes capital'!G26","v":0},null,{"$f":"IF(G41+H41>0,1,0)","v":0},null,{"$f":"IF(note17=TRUE,cumnote16+1,cumnote16)","v":1},null,null,null,null,null,null,"ac032,current","ac032,previous"]
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["Long term creditors",null,null,null,null,null,{"$f":"IF(AND(G40=0,H40>0),0.001,G40)","v":0},{"$f":"IF(AND(H40=0,G40>0),0.001,H40)","v":0},null,{"$f":"IF(G40+H40<>0,1,0)","v":0}]
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["Capital and reserves",null,null,null,null,null,null,null,null,1]
["Called up share capital",null,null,null,null,{"$f":"IF(note18=TRUE,cumnote18&\" \",0)","v":0},{"$f":"'notes capital'!G44","v":0},{"$f":"'notes capital'!H44","v":0},null,{"$f":"IF(OR(G48<>0,H48<>0),1,0)","v":0},null,{"$f":"IF(note18=TRUE,cumnote17+1,cumnote17)","v":1},null,null,null,null,null,null,{"$f":"\"ac034,\"&IF(_frs102,\"ShareCapital\",\"\")&\"current\"","v":"ac034,current"},{"$f":"\"ac034,\"&IF(_frs102,\"ShareCapital\",\"\")&\"previous\"","v":"ac034,previous"}]
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["Share premium",null,null,null,null,null,null,null,null,{"$f":"IF(G50+H50<>0,1,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"\"ac035,\"&IF(_frs102,\"SharePremium\",\"\")&\"current\"","v":"ac035,current"},{"$f":"\"ac035,\"&IF(_frs102,\"SharePremium\",\"\")&\"previous\"","v":"ac035,previous"}]
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["Profit and loss account",null,null,null,null,{"$f":"IF(note19=TRUE,cumnote19&\" \",0)","v":0},{"$f":"'notes capital'!G53","v":0},{"$f":"'notes capital'!G48","v":0},null,{"$f":"IF(OR(G52<>0,H52<>0),1,0)","v":0},null,{"$f":"IF(note19=TRUE,cumnote18+1,cumnote18)","v":1},null,null,null,null,null,null,{"$f":"\"ac036,\"&IF(_frs102,\"RetainedEarningsAccumulatedLosses\",\"\")&\"current\"","v":"ac036,current"},{"$f":"\"ac036,\"&IF(_frs102,\"RetainedEarningsAccumulatedLosses\",\"\")&\"previous\"","v":"ac036,previous"}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G54<>0,H54<>0),IF(otherlines=1,2,0),0)","v":0}]
["Revaluation reserve",null,null,null,null,{"$f":"IF(note19=TRUE,cumnote19&\" \",0)","v":0},{"$f":"'notes capital'!G59","v":0},{"$f":"'notes capital'!G56","v":0},null,{"$f":"IF(OR(G54<>0,H54<>0),1,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"\"ac037,\"&IF(_frs102,\"RevaluationReserve\",\"\")&\"current\"","v":"ac037,current"},{"$f":"\"ac037,\"&IF(_frs102,\"RevaluationReserve\",\"\")&\"previous\"","v":"ac037,previous"}]
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["Other reserves",null,null,null,null,null,null,null,null,{"$f":"IF(OR(G56<>0,H56<>0),1,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"\"ac038,\"&IF(_frs102,\"OtherReservesSubtotal\",\"\")&\"current\"","v":"ac038,current"},{"$f":"\"ac038,\"&IF(_frs102,\"OtherReservesSubtotal\",\"\")&\"previous\"","v":"ac038,previous"}]
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["Extra notes - this section is not printed when you use the print button",null,null,null,null,null,null,null,null,0]
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["Tick for Borrowings",null,null,null,null,{"$f":"IF(note15=TRUE,cumnote15,0)","v":0},null,null,null,0,null,{"$f":"IF(note15=TRUE,cumnote14+1,cumnote14)","v":1}]
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["Tick for Operating lease commitments",null,null,null,null,{"$f":"IF(note16=TRUE,cumnote16,0)","v":0},null,null,null,0,null,{"$f":"IF(note16=TRUE,cumnote15+1,cumnote15)","v":1}]
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["Tick for Related party transactions",null,null,null,null,{"$f":"IF(note20=TRUE,cumnote20,0)","v":0},null,null,null,0,false,{"$f":"IF(note20=TRUE,cumnote19+1,cumnote19)","v":1}]
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["Tick for Capital commitments",null,null,null,null,{"$f":"IF(note21=TRUE,cumnote21,0)","v":0},null,null,null,0,null,{"$f":"IF(note21=TRUE,cumnote20+1,cumnote20)","v":1}]
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["Tick for Contingent liabilities",null,null,null,null,{"$f":"IF(note22=TRUE,cumnote22,0)","v":0},null,null,null,0,null,{"$f":"IF(note22=TRUE,cumnote21+1,cumnote21)","v":1}]
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["Tick to remove the word \"shareholders\"",null,null,null,null,null,null,null,null,0,false]
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["The option not to file the profit and loss account has been taken.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(_frs102=TRUE,cohouse=TRUE,cohoabbrev=TRUE),1,0)","v":0}]
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[{"$f":"\"For the year ending \" & TEXT(end_date1,\"d mmmm yyyy\") & \" the company was entitled to exemption under section 477 \"","v":"For the year ending 0 January 1900 the company was entitled to exemption under section 477 "},null,null,null,null,null,null,null,null,{"$f":"IF(OR(dormantco=TRUE,acaudit=2),0,1)","v":1},null,null,"ac247,during,1"]
["of the Companies Act 2006 relating to small companies.",null,null,null,null,null,null,null,null,{"$f":"IF(OR(dormantco=TRUE,acaudit=2),0,1)","v":1}]
["The members have not required the company to obtain an audit in accordance with section 476 ",null,null,null,null,null,null,null,null,{"$f":"IF(acaudit=2,0,1)","v":1},{"$f":"IF(AND(dormantco=TRUE,cohouse=TRUE),IF(otherlines=1,IF(acaudit=2,0,1),1),IF(acaudit=2,0,1))","v":1},null,"ac248,during,1"]
["of the Companies Act 2006.",null,null,null,null,null,null,null,null,{"$f":"IF(acaudit=2,0,1)","v":1},{"$f":"IF(AND(dormantco=TRUE,cohouse=TRUE),IF(otherlines=1,IF(acaudit=2,0,1),1),IF(acaudit=2,0,1))","v":1}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(acaudit=2,0,1)","v":1}]
["The members have agreed to the preparation of abridged accounts.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(_frs102,cohouse,cohoabbrev),1,0)","v":0},null,null,{"$f":"IF(cohouse,\"ac298,during,1\",\"\")","v":""}]
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[{"$f":"\"For the year ending \" & TEXT(end_date1,\"d mmmm yyyy\") & \" the company was entitled to exemption under section 480 \"","v":"For the year ending 0 January 1900 the company was entitled to exemption under section 480 "},null,null,null,null,null,null,null,null,{"$f":"IF(dormantco=TRUE,1,0)","v":0},null,null,"ac249,during,1"]
["of the Companies Act 2006 relating to dormant companies.",null,null,null,null,null,null,null,null,{"$f":"IF(dormantco=TRUE,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(dormantco=TRUE,1,0)","v":0}]
["The directors acknowledge their responsibilities for complying with the requirements of the ",null,null,null,null,null,null,null,null,1,null,null,"ac203,during,1"]
["Act with respect to accounting records and the preparation of accounts.",null,null,null,null,null,null,null,null,1]
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[{"$f":"\"The financial statements were approved by the Board of Directors on \"","v":"The financial statements were approved by the Board of Directors on "},null,null,null,null,null,null,{"$f":"IF(signing=0,\"\",signing)","v":""},null,1,null,null,null,null,null,null,null,null,null,"ac040,current"]
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["SIGNED ON BEHALF OF THE BOARD BY",null,null,null,null,null,null,null,null,1]
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["Name",{"$f":"report!F31","v":""},null,null,{"$f":"report!F31","v":""},null,null,null,null,1,null,null,null,null,null,null,{"$f":"VLOOKUP(report!F31,aclkdirectors,IF(N31<=5,16,18),FALSE)","v":{"$error":"#N/A"}}]
[{"$f":"IF(ISBLANK(acstatus),\"\",\"Status\")","v":""},null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,2]
["The notes form part of these financial statements",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,{"$f":"2-2*J15","v":0}]
["Average number of employees during period",null,null,null,null,null,null,null,null,{"$f":"IF(AND(_frs102,cohouse),1,0)","v":0},null,null,null,null,null,null,null,"ac065,during"]
[null,null,null,null,{"$f":"IF(AND(cohouse=TRUE,_frs102=TRUE,_frs105=FALSE,ISBLANK(F43)),\"Please supply a number\",\"\")","v":""},null,null,null,null,0]
[null,null,null,null,{"$f":"TEXT(end_date,\"dd mmmm yyyy\")","v":"00 January 1900"},null,null,null,null,{"$f":"2-2*J18","v":0}]
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[{"$f":"IF(cohoamend,\"These revised annual accounts replace the original annual accounts for the year ended \",\"\")","v":""},null,null,null,null,null,null,null,null,2,null,null,{"$f":"IF(cohoamend,\"ac209,during,1\",\"\")","v":""}]
[{"$f":"IF(cohoamend,TEXT(end_date,\"dd mmmm yyyy\") & \".\",\"\")","v":""},null,null,null,null,null,null,null,null,2]
[{"$f":"IF(cohoamend,\"They are now the statutory accounts of the company for the year ended \" & TEXT(end_date,\"dd mmmm yyyy\") & \".\",\"\")","v":""},null,null,null,null,null,null,null,null,2,null,null,{"$f":"IF(cohoamend,\"ac210,during\",\"\")","v":""}]
[{"$f":"IF(cohoamend,\"The revised annual accounts have been prepared as at the date of the approval of the original \",\"\")","v":""},null,null,null,null,null,null,null,null,2,null,null,{"$f":"IF(cohoamend,\"ac211,during,2\",\"\")","v":""}]
[{"$f":"IF(cohoamend,\"annual accounts and not as at the date of revision and accordingly do not deal with events \",\"\")","v":""},null,null,null,null,null,null,null,null,2]
[{"$f":"IF(cohoamend,\"between those dates.\",\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(cohoamend,1,2)","v":2}]
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[{"$f":"IF(cohoamend,\"the Companies Act 2007\",\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(cohoamend,1,2)","v":2}]
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{"sheet":"notes policies","index":91,"n_rows":120,"n_cols":17,"rows_kept":120,"cut":false,"hidden":false,"merged":[[2,0,2,8],[4,0,4,8],[5,0,5,8]]}
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[null,null,null,null,null,null,null,null,null,null,0]
["Notes to the Financial Statements",null,null,null,null,null,null,null,null,null,1]
[{"$f":"\"for the Period Ended \" & TEXT(end_date1,\"d mmmm yyyy\")","v":"for the Period Ended 0 January 1900"},null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,0]
["1. Accounting policies",null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
["Basis of preparation",null,null,null,null,null,null,null,null,null,1]
["The financial statements have been prepared under the historical cost convention and in accordance ",null,null,null,null,null,null,null,null,null,1,null,"ac042,during,1"]
[{"$f":"IF(_frs102,\"with the small companies regime.\",\"with the Financial Reporting Standard for Smaller Entities (Effective January 2015).\")","v":"with the Financial Reporting Standard for Smaller Entities (Effective January 2015)."},null,null,null,null,null,null,null,null,null,1]
["Going Concern",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1goc,1,0)","v":0}]
["The company has a deficit on shareholders' funds and relies upon the support of its shareholders and creditors,",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1goc,1,0)","v":0},null,"ac257,during,2"]
["which has been confirmed for a period of at least twelve months from the approval of the financial statements.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1goc,1,0)","v":0}]
["Accordingly the directors have prepared the financial statements on the going concern basis.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1goc,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
["Turnover",null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(cohoabbrev,dormantco),0,1)","v":1}]
["The turnover shown in the profit and loss account represents revenue earned during the period, ",null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(cohoabbrev,dormantco),0,1)","v":1},null,{"$f":"\"ac043,during,\" & IF(note1ltc,3,1)","v":"ac043,during,1"}]
[{"$f":"IF(note1vat,\"inclusive\",\"exclusive\") & \" of VAT.\"","v":"exclusive of VAT."},null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(cohoabbrev,dormantco),0,1)","v":1},false]
["Long-term and ongoing contracts: turnover represents the value of work done including estimates of ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ltc,1,0)","v":0}]
["amounts not yet invoiced and is recognised by reference to the stage of completion.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ltc,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
["Tangible fixed assets – Depreciation",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1tfa,1,0)","v":0}]
["Depreciation is provided, after taking account of any grants receivable, at the following annual rates in ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1tfa,1,0)","v":0},null,"ac044,during,1"]
["order to write off each asset over its estimated useful life.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1tfa,1,0)","v":0}]
["Freehold buildings",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(note1tfa=TRUE,ISBLANK(D27)=FALSE),1,0)","v":0},null,null,null,null,"ac045,Buildingsduring"]
["Freehold land",null,null,null,null,null,null,null,null,null,0,null,null,null,null,"ac045,Landduring"]
["Fixtures and fittings",null,null,null,null,null,null,null,null,null,0,null,null,null,null,{"$f":"\"ac045,\" & IF(_frs102,\"FurnitureFittings\",\"FixturesFittings\") & \"during\"","v":"ac045,FixturesFittingsduring"}]
["Office equipment",null,null,null,null,null,null,null,null,null,0,null,null,null,null,"ac045,OfficeEquipmentduring"]
["Motor vehicles",null,null,null,null,null,null,null,null,null,0,null,null,null,null,"ac045,Vehiclesduring"]
["Plant and machinery",null,null,null,null,null,null,null,null,null,0,null,null,null,null,"ac045,PlantMachineryduring"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1tfa,IF(otherlines=1,2,0),0)","v":0}]
["Intangible fixed assets",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ifa,1,0)","v":0}]
["Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ifa,1,0)","v":0},null,"ac046,during,3"]
["write off the assets on a straight line basis over their estimated useful economic lives, not to exceed twenty ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ifa,1,0)","v":0}]
["years. Impairment of intangible assets is only reviewed where circumstance indicate that the carrying ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ifa,1,0)","v":0}]
["value of an asset may not be fully recoverable.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ifa,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1ifa,IF(otherlines=1,2,0),0)","v":0}]
["Stocks",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1stk,1,0)","v":0},false]
["Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1stk,1,0)","v":0},null,"ac047,during,2"]
["allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1stk,1,0)","v":0}]
["proportion of fixed and variable overheads.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1stk,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1stk,IF(otherlines=1,2,0),0)","v":0}]
["Investments",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fai,1,0)","v":0}]
["Investments are recognised initially at fair value. Subsequently they are measured at fair value if the shares",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fai,1,0)","v":0}]
["are publicly traded or otherwise measured reliably. Other investments are measured at cost less impairment.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fai,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fai,IF(otherlines=1,2,0),0)","v":0}]
["Deferred taxation",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1dft,1,0)","v":0}]
["Deferred tax is recognised in respect of all timing differences that have originated but not reversed at ",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1dft,1,0)","v":0},null,"ac048,during,1"]
["the balance sheet date.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1dft,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1dft,IF(otherlines=1,2,0),0)","v":0}]
["Hire purchase and leasing commitments",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1hpl,1,0)","v":0},false]
["Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. ",null,null,null,null,null,null,null,null,null,0,null,"ac049,during,6"]
["Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held ",null,null,null,null,null,null,null,null,null,0]
["under finance leases are depreciated over their estimated useful lives or the lease term, whichever is ",null,null,null,null,null,null,null,null,null,0]
["the shorter. The interest element of these obligations is charged to the profit and loss account over the ",null,null,null,null,null,null,null,null,null,0]
["relevant period. The capital element of the future payments is treated as a liability. Rentals paid under ",null,null,null,null,null,null,null,null,null,0]
["operating leases are charged to the profit and loss account on a straight line basis over the period of the ",null,null,null,null,null,null,null,null,null,0]
["lease.",null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1hpl,IF(otherlines=1,2,0),0)","v":0}]
["Foreign currencies",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fxc,1,0)","v":0}]
["Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fxc,1,0)","v":0},null,"ac227,during,3"]
["ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fxc,1,0)","v":0}]
["the rate of exchange ruling at the date of the transaction. Exchange differences are taken into",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fxc,1,0)","v":0}]
["account in arriving at the operating profit.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fxc,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1fxc,IF(otherlines=1,2,0),0)","v":0}]
["Pension costs",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1pec,1,0)","v":0}]
["The company operates a defined contribution pension scheme for employees. The annual contributions",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1pec,1,0)","v":0},null,"ac225,during,1"]
["payable are charged to the profit and loss account.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1pec,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1pec,IF(otherlines=1,2,0),0)","v":0}]
["Research and Development",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1rad,1,0)","v":0}]
["Expenditure on research and development is written off in the year in which it is incurred.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1rad,1,0)","v":0},null,"ac050,during"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(note1rad,IF(otherlines=1,2,0),0)","v":0}]
["Investment Properties",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1inv,1,0)","v":0}]
["Investment Properties for which fair value can be measured reliably without undue cost or effort are",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1inv,1,0)","v":0},null,"ac251,during,1"]
["measured at fair value at each reporting date with changes in fair value recognised in profit or loss.",null,null,null,null,null,null,null,null,null,{"$f":"IF(note1inv,1,0)","v":0}]
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["Profit before tax as stated after charging the following",null,null,null,null,null,{"$f":"currency","v":"£"},{"$f":"currency","v":"£"},null,{"$f":"IF(note3=TRUE,1,0)","v":0},null,null,null,null,null,null,"right","right"]
["Depreciation - owned assets",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note3=TRUE,OR(G19<>0,H19<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac052,\" & IF(_frs102,\"OwnedAssets\",\"OwnedOrFreeholdTangibleFixedAssets\")&\"during\"","v":"ac052,OwnedOrFreeholdTangibleFixedAssetsduring"},{"$f":"\"ac052,\" & IF(_frs102,\"OwnedAssets\",\"OwnedOrFreeholdTangibleFixedAssets\")&\"during2\"","v":"ac052,OwnedOrFreeholdTangibleFixedAssetsduring2"}]
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["Operating lease rentals",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"ac055,during","ac055,during2"]
["Amortisation charge for the year",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"ac056,during","ac056,during2"]
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["Total staff costs",null,null,{"$f":"IF(AND(note5=FALSE,G42+H42>0),\"Please check the notes\",\"\")","v":""},null,null,{"$f":"IF(AND(G43=0,H43>0),0.001,G43)","v":0},{"$f":"IF(AND(H43=0,G43>0),0.001,H43)","v":0},null,{"$f":"IF(note5=TRUE,1,0)","v":0},null,null,null,null,null,null,"ac064,during","ac064,during2"]
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["UK Corporation Tax net of reliefs",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note6=TRUE,OR(G47<>0,H47<>0)),1,0)","v":0},null,null,null,null,null,null,"ac066,during","ac066,during2"]
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["Notes to the Financial Statements",null,null,null,null,null,null,null,1]
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["Corporation tax",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"\"ac192,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"current\"","v":"ac192,current"},{"$f":"\"ac192,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"previous\"","v":"ac192,previous"}]
["Other taxation and social security",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"\"ac101,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"current\"","v":"ac101,current"},{"$f":"\"ac101,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"previous\"","v":"ac101,previous"}]
["Accruals and deferred income",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"\"ac102,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"current\"","v":"ac102,current"},{"$f":"\"ac102,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"previous\"","v":"ac102,previous"}]
["Other creditors",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"\"ac103,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"current\"","v":"ac103,current"},{"$f":"\"ac103,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"previous\"","v":"ac103,previous"}]
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["hire purchase contracts",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note14=TRUE,OR(G59<>0,H59<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac117,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"current\"","v":"ac117,current"},{"$f":"\"ac117,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"previous\"","v":"ac117,previous"}]
["Amounts owed to group undertakings",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note14=TRUE,OR(G60<>0,H60<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac193,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"current\"","v":"ac193,current"},{"$f":"\"ac193,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"previous\"","v":"ac193,previous"}]
["Other creditors",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note14=TRUE,OR(G61<>0,H61<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac107,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"current\"","v":"ac107,current"},{"$f":"\"ac107,\"&IF(_frs102,\"AfterOneYear\",\"\")&\"previous\"","v":"ac107,previous"}]
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["Notes to the Financial Statements",null,null,null,null,null,null,null,null,1]
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["The following loans are included within creditors",null,null,null,null,null,{"$f":"currency","v":"£"},{"$f":"currency","v":"£"},null,{"$f":"IF(note15=TRUE,1,0)","v":0},null,null,null,null,null,null,"right","right"]
["Within one year",null,null,null,null,null,{"$f":"IF(note15=TRUE,'notes assets'!G43,0)","v":0},{"$f":"IF(note15=TRUE,'notes assets'!H43,0)","v":0},null,{"$f":"IF(AND(note15=TRUE,OR(G9<>0,H9<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac109,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"current\"","v":"ac109,current"},{"$f":"\"ac109,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"previous\"","v":"ac109,previous"}]
["Between one and two years",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note15=TRUE,OR(G10<>0,H10<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac110,\"&IF(_frs102,\"BetweenOneTwoYears\",\"\")&\"current\"","v":"ac110,current"},{"$f":"\"ac110,\"&IF(_frs102,\"BetweenOneTwoYears\",\"\")&\"previous\"","v":"ac110,previous"}]
["Between two and five years",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note15=TRUE,OR(G11<>0,H11<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac111,\"&IF(_frs102,\"BetweenTwoFiveYears\",\"\")&\"current\"","v":"ac111,current"},{"$f":"\"ac111,\"&IF(_frs102,\"BetweenTwoFiveYears\",\"\")&\"previous\"","v":"ac111,previous"}]
["Over five years",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note15=TRUE,OR(G12<>0,H12<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac112,\"&IF(_frs102,\"MoreThanFiveYears\",\"\")&\"current\"","v":"ac112,current"},{"$f":"\"ac112,\"&IF(_frs102,\"MoreThanFiveYears\",\"\")&\"previous\"","v":"ac112,previous"}]
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["Total",null,null,{"$f":"IF(AND(note15=FALSE,G14+H14>0),\"Please check the notes\",\"\")","v":""},null,null,{"$f":"IF(AND(G15=0,H15>0),0.001,G15)","v":0},{"$f":"IF(AND(H15=0,G15>0),0.001,H15)","v":0},null,{"$f":"IF(note15=TRUE,1,0)","v":0},null,null,null,null,null,null,"ac113,current","ac113,previous"]
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["Within one year",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note16=TRUE,OR(G18<>0,H18<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac252,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"current\"","v":"ac252,current"},{"$f":"\"ac252,\"&IF(_frs102,\"WithinOneYear\",\"\")&\"previous\"","v":"ac252,previous"}]
["Between one and two years",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note16=TRUE,OR(G19<>0,H19<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(_frs102,\"ac252,BetweenOneTwoYearscurrent\",\"\")","v":""},{"$f":"IF(_frs102,\"ac252,BetweenOneTwoYearsprevious\",\"\")","v":""}]
["Between two and five years",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note16=TRUE,OR(G20<>0,H20<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac115,\"&IF(_frs102,\"BetweenTwoFiveYears\",\"\")&\"current\"","v":"ac115,current"},{"$f":"\"ac115,\"&IF(_frs102,\"BetweenTwoFiveYears\",\"\")&\"previous\"","v":"ac115,previous"}]
["Over five years",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note16=TRUE,OR(G21<>0,H21<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"\"ac116,\"&IF(_frs102,\"MoreThanFiveYears\",\"\")&\"current\"","v":"ac116,current"},{"$f":"\"ac116,\"&IF(_frs102,\"MoreThanFiveYears\",\"\")&\"previous\"","v":"ac116,previous"}]
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["Total",null,null,{"$f":"IF(AND(note16=FALSE,G23+H23>0),\"Please check the notes\",\"\")","v":""},null,null,{"$f":"IF(AND(G24=0,H24>0),0.001,G24)","v":0},{"$f":"IF(AND(H24=0,G24>0),0.001,H24)","v":0},null,{"$f":"IF(note16=TRUE,1,0)","v":0},null,null,null,null,null,null,"ac106,current","ac106,previous"]
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["Movements to",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"ac119,during"]
["Movements from",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"ac120,during"]
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["Authorised type",null,null,null,"Par value",null,{"$f":"currency","v":"£"},{"$f":"currency","v":"£"},null,{"$f":"IF(AND(note18=TRUE,G39+H39>0),1,0)","v":0},null,null,null,null,null,null,"right","right"]
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["Total",null,null,null,null,null,{"$f":"SUM(G36:G37)","v":0},{"$f":"SUM(H36:H37)","v":0},null,{"$f":"IF(AND(note18=TRUE,G39+H39>0),1,0)","v":0}]
["Allotted, called up and paid",null,null,null,null,null,{"$f":"currency","v":"£"},{"$f":"currency","v":"£"},null,{"$f":"IF(note18=TRUE,1,0)","v":0},null,null,null,null,null,null,"right","right"]
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["Total",null,null,{"$f":"IF(AND(note18=FALSE,G44+H44>0),\"Please check the notes\",\"\")","v":""},null,null,{"$f":"SUM(G41:G42)","v":0},{"$f":"SUM(H41:H42)","v":0},null,{"$f":"IF(note18=TRUE,1,0)","v":0}]
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["Retained profit reconciliation",null,null,null,null,null,{"$f":"currency","v":"£"},null,null,{"$f":"IF(note19=TRUE,1,0)","v":0},null,null,null,null,null,null,"right"]
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["Profit/(Loss) for year",null,null,null,null,null,{"$f":"ROUND('p and l'!G40,2)","v":0},null,null,{"$f":"IF(note19=TRUE,1,0)","v":0},null,null,null,null,null,null,"ac018,during"]
["Other adjustments",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note19=TRUE,acnote19b<>0),1,0)","v":0}]
["Dividends paid",null,null,null,null,null,{"$f":"'notes turnover'!G54","v":0},null,null,{"$f":"IF(note19=TRUE,1,0)","v":0},null,null,null,null,null,null,"ac069,during"]
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["Revaluation reserve",null,null,null,null,null,{"$f":"currency","v":"£"},null,null,{"$f":"IF(AND(note19=TRUE,OR(bfwdnote19a<>0,cfwdnote19a<>0)),1,0)","v":0},null,null,null,null,null,null,"right"]
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["Surplus or deficit arising from revaluation",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note19=TRUE,OR(bfwdnote19a<>0,cfwdnote19a<>0)),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(_frs102,\"\",\"ac129,during\")","v":"ac129,during"}]
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["Notes to the Financial Statements",null,null,null,null,null,null,null,null,1]
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["The ultimate controlling party during the period",null,null,null,null,null,null,null,null,{"$f":"IF(AND(note20=TRUE,acnote20a>\"\"),1,0)","v":0},null,null,null,null,null,{"$f":"\"ac131,\" & IF(_frs102,\"note20\",\"\")&\"during\"","v":"ac131,during"}]
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["Detailed Profit and Loss",null,null,null,null,null,null,null,null,1]
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["Opening stock - raw materials",null,null,{"$f":"IF(AND(newstyle=TRUE,Extra!$B$957>0,G12<>'notes assets'!H18),\"Check with note \"&cumnote11& \" Stocks\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(G12<>0,H12<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac090,previous\",\"\")","v":""},{"$f":"IF(newstyle=TRUE,\"ac090,previous2\",\"\")","v":""}]
["Opening work in progress",null,null,{"$f":"IF(AND(newstyle=TRUE,Extra!$B$957>0,G13<>'notes assets'!H19),\"Check with note \"&cumnote11& \" Stocks\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(G13<>0,H13<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac091,previous\",\"\")","v":""},{"$f":"IF(newstyle=TRUE,\"ac091,previous2\",\"\")","v":""}]
["Opening stock - finished goods",null,null,{"$f":"IF(AND(newstyle=TRUE,Extra!$B$957>0,G14<>'notes assets'!H20),\"Check with note \"&cumnote11& \" Stocks\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(G14<>0,H14<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac092,previous\",\"\")","v":""},{"$f":"IF(newstyle=TRUE,\"ac092,previous2\",\"\")","v":""}]
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["Purchases",null,null,null,null,null,null,null,null,{"$f":"IF(OR(G16<>0,H16<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac297\"&\",\"&$Q$1&\"during\",\"ac239,during\")","v":"ac239,during"},{"$f":"IF(newstyle=TRUE,\"ac297\"&\",\"&$Q$1&\"during2\",\"ac239,during2\")","v":"ac239,during2"}]
["Wages and salaries",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac261\"&\",\"&$Q$1&\"during\",\"ac213,during\")","v":"ac213,during"},{"$f":"IF(newstyle=TRUE,\"ac261\"&\",\"&$Q$1&\"during2\",\"ac213,during2\")","v":"ac213,during2"}]
["Employer's NI contributions",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac262\"&\",\"&$Q$1&\"during\",\"ac214,during\")","v":"ac214,during"},{"$f":"IF(newstyle=TRUE,\"ac262\"&\",\"&$Q$1&\"during2\",\"ac214,during2\")","v":"ac214,during2"}]
["Directors remuneration",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac263\"&\",\"&$Q$1&\"during\",\"ac240,during\")","v":"ac240,during"},{"$f":"IF(newstyle=TRUE,\"ac263\"&\",\"&$Q$1&\"during2\",\"ac240,during2\")","v":"ac240,during2"}]
["Directors NI contributions",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac264\"&\",\"&$Q$1&\"during\",\"ac241,during\")","v":"ac241,during"},{"$f":"IF(newstyle=TRUE,\"ac264\"&\",\"&$Q$1&\"during2\",\"ac241,during2\")","v":"ac241,during2"}]
["Staff pension costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac265\"&\",\"&$Q$1&\"during\",\"ac242,during\")","v":"ac242,during"},{"$f":"IF(newstyle=TRUE,\"ac265\"&\",\"&$Q$1&\"during2\",\"ac242,during2\")","v":"ac242,during2"}]
["Directors pension costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac266\"&\",\"&$Q$1&\"during\",\"ac243,during\")","v":"ac243,during"},{"$f":"IF(newstyle=TRUE,\"ac266\"&\",\"&$Q$1&\"during2\",\"ac243,during2\")","v":"ac243,during2"}]
["Commissions",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac296\"&\",\"&$Q$1&\"during\",\"ac215,during\")","v":"ac215,during"},{"$f":"IF(newstyle=TRUE,\"ac296\"&\",\"&$Q$1&\"during2\",\"ac215,during2\")","v":"ac215,during2"}]
["Property costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac271\"&\",\"&$Q$1&\"during\",\"ac216,during\")","v":"ac216,during"},{"$f":"IF(newstyle=TRUE,\"ac271\"&\",\"&$Q$1&\"during2\",\"ac216,during2\")","v":"ac216,during2"}]
["Utilities",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac274\"&\",\"&$Q$1&\"during\",\"ac244,during\")","v":"ac244,during"},{"$f":"IF(newstyle=TRUE,\"ac274\"&\",\"&$Q$1&\"during2\",\"ac244,during2\")","v":"ac244,during2"}]
["Travel & Subsistence",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac277\"&\",\"&$Q$1&\"during\",\"ac245,during\")","v":"ac245,during"},{"$f":"IF(newstyle=TRUE,\"ac277\"&\",\"&$Q$1&\"during2\",\"ac245,during2\")","v":"ac245,during2"}]
["Vehicle costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac278\"&\",\"&$Q$1&\"during\",\"ac217,during\")","v":"ac217,during"},{"$f":"IF(newstyle=TRUE,\"ac278\"&\",\"&$Q$1&\"during2\",\"ac217,during2\")","v":"ac217,during2"}]
["Support costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac295\"&\",\"&$Q$1&\"during\",\"ac220,during\")","v":"ac220,during"},{"$f":"IF(newstyle=TRUE,\"ac295\"&\",\"&$Q$1&\"during2\",\"ac220,during2\")","v":"ac220,during2"}]
["Entertaining",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac281\"&\",\"&$Q$1&\"during\",\"ac224,during\")","v":"ac224,during"},{"$f":"IF(newstyle=TRUE,\"ac281\"&\",\"&$Q$1&\"during2\",\"ac224,during2\")","v":"ac224,during2"}]
["Repairs and maintenance",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac273\"&\",\"&$Q$1&\"during\",\"ac218,during\")","v":"ac218,during"},{"$f":"IF(newstyle=TRUE,\"ac273\"&\",\"&$Q$1&\"during2\",\"ac218,during2\")","v":"ac218,during2"}]
["Marketing and Advertising",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac294\"&\",\"&$Q$1&\"during\",\"ac219,during\")","v":"ac219,during"},{"$f":"IF(newstyle=TRUE,\"ac294\"&\",\"&$Q$1&\"during2\",\"ac219,during2\")","v":"ac219,during2"}]
["Depreciation",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac291\"&\",\"&$Q$1&\"during\",\"ac222,during\")","v":"ac222,during"},{"$f":"IF(newstyle=TRUE,\"ac291\"&\",\"&$Q$1&\"during2\",\"ac222,during2\")","v":"ac222,during2"}]
["Bad and doubtful debts",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac285\"&\",\"&$Q$1&\"during\",\"ac223,during\")","v":"ac223,during"},{"$f":"IF(newstyle=TRUE,\"ac285\"&\",\"&$Q$1&\"during2\",\"ac223,during2\")","v":"ac223,during2"}]
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["Sundry Expenses",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac292\"&\",\"&$Q$1&\"during\",\"ac221,during\")","v":"ac221,during"},{"$f":"IF(newstyle=TRUE,\"ac292\"&\",\"&$Q$1&\"during2\",\"ac221,during2\")","v":"ac221,during2"}]
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["Less",null,null,null,null,null,null,null,null,1]
["Closing stock - raw materials",null,null,{"$f":"IF(AND(newstyle=TRUE,Extra!$B$957>0,G42<>'notes assets'!G18),\"Check with note \"&cumnote11&\" Stocks\",\"\")","v":""},null,null,null,{"$f":"G12","v":0},null,{"$f":"IF(OR(G42<>0,H42<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac090,current\",\"\")","v":""},{"$f":"IF(newstyle=TRUE,\"ac090,previous\",\"\")","v":""}]
["Closing work in progress",null,null,{"$f":"IF(AND(newstyle=TRUE,Extra!$B$957>0,G43<>'notes assets'!G19),\"Check with note \"&cumnote11&\" Stocks\",\"\")","v":""},null,null,null,{"$f":"G13","v":0},null,{"$f":"IF(OR(G43<>0,H43<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac091,current\",\"\")","v":""},{"$f":"IF(newstyle=TRUE,\"ac091,previous\",\"\")","v":""}]
["Closing stock - finished goods",null,null,{"$f":"IF(AND(newstyle=TRUE,Extra!$B$957>0,G44<>'notes assets'!G20),\"Check with note \"&cumnote11&\" Stocks\",\"\")","v":""},null,null,null,{"$f":"G14","v":0},null,{"$f":"IF(OR(G44<>0,H44<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac092,current\",\"\")","v":""},{"$f":"IF(newstyle=TRUE,\"ac092,previous\",\"\")","v":""}]
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[null,null,null,null,null,null,{"$f":"G39-SUM(G42:G44)","v":0},{"$f":"H39-SUM(H42:H44)","v":0},null,{"$f":"IF(OR($G$46<>0,$H$46<>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
["Gross Profit/(Loss)",null,null,null,null,null,{"$f":"G9-G46","v":0},{"$f":"H9-H46","v":0},null,{"$f":"IF(OR(G48<>0,H48<>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(otherlines=1,2,0)","v":0}]
["Overheads",null,null,null,null,null,null,null,null,1]
["Distribution costs",null,null,null,null,null,{"$f":"'p and l'!G16","v":0},{"$f":"'p and l'!H16","v":0},null,{"$f":"IF(OR(G51<>0,H51<>0),1,0)","v":0}]
["Administrative costs",null,null,null,null,null,{"$f":"'p and l'!G18","v":0},{"$f":"'p and l'!H18","v":0},null,{"$f":"IF(OR(G52<>0,H52<>0),1,0)","v":0}]
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["Operating Profit/(Loss)",null,null,null,null,null,{"$f":"IF(ROUND(G48-G51-G52,2)=0,0.001,ROUND(G48-G51-G52,2))","v":1E-3},{"$f":"IF(ROUND(H48-H51-H52,2)=0,0.001,ROUND(H48-H51-H52,2))","v":1E-3},null,1]
[null,null,null,null,null,null,null,null,null,{"$f":"2-2*J8","v":0}]
[null,null,null,null,null,null,null,null,null,0]
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[null,null,null,null,null,null,null,{"$f":"\"Page \" & cumpage12+1","v":"Page 9"},null,4]

{"sheet":"detail2","index":98,"n_rows":110,"n_cols":20,"rows_kept":110,"cut":false,"hidden":false,"merged":[[2,0,2,8],[4,0,4,8],[5,0,5,8]]}
[null,null,null,null,null,null,null,null,null,"sel",null,null,null,null,null,"AdministrativeExpenses","DistributionCosts"]
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[{"$f":"company_name","v":"Please enter the client"},null,null,null,null,null,null,null,null,1,"ac201,during",null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,0,null,{"$f":"SUM(J9:J29)+SUM(J34:J68)","v":0},null,null,{"$f":"34-L4","v":34}]
["Detailed Profit and Loss",null,null,null,null,null,null,null,null,1]
[{"$f":"\"for the Period Ended \" & TEXT(end_date1,\"d mmmm yyyy\")","v":"for the Period Ended 0 January 1900"},null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,{"$f":"yearend & \" \"","v":"1900 "},{"$f":"YEAR(start_date1-1)","v":{"$error":"#NUM!"}},null,1,null,null,null,null,null,null,"right","right"]
["Distribution costs",null,null,null,null,null,{"$f":"currency","v":"£"},{"$f":"currency","v":"£"},null,{"$f":"IF(OR($G$31<>0,$H$31<>0),1,0)","v":0},null,null,null,null,null,null,"right","right"]
["Wages and salaries",null,null,null,null,null,null,null,null,{"$f":"IF(OR(G9<>0,H9<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac261\"&\",\"&$Q$1&\"during\",\"ac136,during\")","v":"ac136,during"},{"$f":"IF(newstyle=TRUE,\"ac261\"&\",\"&$Q$1&\"during2\",\"ac136,during2\")","v":"ac136,during2"}]
["Employer's NI contributions",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac262\"&\",\"&$Q$1&\"during\",\"ac142,during\")","v":"ac142,during"},{"$f":"IF(newstyle=TRUE,\"ac262\"&\",\"&$Q$1&\"during2\",\"ac142,during2\")","v":"ac142,during2"}]
["Directors' remuneration",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac263\"&\",\"&$Q$1&\"during\",\"ac228,during\")","v":"ac228,during"},{"$f":"IF(newstyle=TRUE,\"ac263\"&\",\"&$Q$1&\"during2\",\"ac228,during2\")","v":"ac228,during2"}]
["Directors NI contributions",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac264\"&\",\"&$Q$1&\"during\",\"ac229,during\")","v":"ac229,during"},{"$f":"IF(newstyle=TRUE,\"ac264\"&\",\"&$Q$1&\"during2\",\"ac229,during2\")","v":"ac229,during2"}]
["Staff pension costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac265\"&\",\"&$Q$1&\"during\",\"ac230,during\")","v":"ac230,during"},{"$f":"IF(newstyle=TRUE,\"ac265\"&\",\"&$Q$1&\"during2\",\"ac230,during2\")","v":"ac230,during2"}]
["Directors pension costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac266\"&\",\"&$Q$1&\"during\",\"ac231,during\")","v":"ac231,during"},{"$f":"IF(newstyle=TRUE,\"ac266\"&\",\"&$Q$1&\"during2\",\"ac231,during2\")","v":"ac231,during2"}]
["Property costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac271\"&\",\"&$Q$1&\"during\",\"ac232,during\")","v":"ac232,during"},{"$f":"IF(newstyle=TRUE,\"ac271\"&\",\"&$Q$1&\"during2\",\"ac232,during2\")","v":"ac232,during2"}]
["Utilities",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac274\"&\",\"&$Q$1&\"during\",\"ac233,during\")","v":"ac233,during"},{"$f":"IF(newstyle=TRUE,\"ac274\"&\",\"&$Q$1&\"during2\",\"ac233,during2\")","v":"ac233,during2"}]
["Travel & Subsistence",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac277\"&\",\"&$Q$1&\"during\",\"ac234,during\")","v":"ac234,during"},{"$f":"IF(newstyle=TRUE,\"ac277\"&\",\"&$Q$1&\"during2\",\"ac234,during2\")","v":"ac234,during2"}]
["Vehicle costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac278\"&\",\"&$Q$1&\"during\",\"ac137,during\")","v":"ac137,during"},{"$f":"IF(newstyle=TRUE,\"ac278\"&\",\"&$Q$1&\"during2\",\"ac137,during2\")","v":"ac137,during2"}]
["Freight and carriage",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac279\"&\",\"&$Q$1&\"during\",\"ac235,during\")","v":"ac235,during"},{"$f":"IF(newstyle=TRUE,\"ac279\"&\",\"&$Q$1&\"during2\",\"ac235,during2\")","v":"ac235,during2"}]
["Entertaining",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac281\"&\",\"&$Q$1&\"during\",\"ac236,during\")","v":"ac236,during"},{"$f":"IF(newstyle=TRUE,\"ac281\"&\",\"&$Q$1&\"during2\",\"ac236,during2\")","v":"ac236,during2"}]
["Support costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac295\"&\",\"&$Q$1&\"during\",\"ac138,during\")","v":"ac138,during"},{"$f":"IF(newstyle=TRUE,\"ac295\"&\",\"&$Q$1&\"during2\",\"ac138,during2\")","v":"ac138,during2"}]
["Warehouse and storage",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac293\"&\",\"&$Q$1&\"during\",\"ac139,during\")","v":"ac139,during"},{"$f":"IF(newstyle=TRUE,\"ac293\"&\",\"&$Q$1&\"during2\",\"ac139,during2\")","v":"ac139,during2"}]
["Repairs and maintenance",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac273\"&\",\"&$Q$1&\"during\",\"ac140,during\")","v":"ac140,during"},{"$f":"IF(newstyle=TRUE,\"ac273\"&\",\"&$Q$1&\"during2\",\"ac140,during2\")","v":"ac140,during2"}]
["Marketing and Advertising",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac294\"&\",\"&$Q$1&\"during\",\"ac237,during\")","v":"ac237,during"},{"$f":"IF(newstyle=TRUE,\"ac294\"&\",\"&$Q$1&\"during2\",\"ac237,during2\")","v":"ac237,during2"}]
["Depreciation",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac291\"&\",\"&$Q$1&\"during\",\"ac141,during\")","v":"ac141,during"},{"$f":"IF(newstyle=TRUE,\"ac291\"&\",\"&$Q$1&\"during2\",\"ac141,during2\")","v":"ac141,during2"}]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,0]
["Other items",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac292\"&\",\"&$Q$1&\"during\",\"ac143,during\")","v":"ac143,during"},{"$f":"IF(newstyle=TRUE,\"ac292\"&\",\"&$Q$1&\"during2\",\"ac143,during2\")","v":"ac143,during2"}]
[null,null,null,null,null,null,{"$f":"REPT(CHAR(95),LEN(G31))","v":"_"},{"$f":"REPT(CHAR(95),LEN(H31))","v":"_"},null,{"$f":"IF(OR($G$31<>0,$H$31<>0),1,0)","v":0},null,null,null,null,null,null,"right","right"]
["Total",null,null,null,null,null,{"$f":"SUM(G9:G29)","v":0},{"$f":"SUM(H9:H29)","v":0},null,{"$f":"IF(OR($G$31<>0,$H$31<>0),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,2]
["Administrative costs",null,null,null,null,null,null,null,null,{"$f":"IF(OR($G$70<>0,$H$70<>0),1,0)","v":0}]
["Wages and salaries",null,null,null,null,null,null,null,null,{"$f":"IF(OR(G34<>0,H34<>0),1,0)","v":0},null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac261\"&\",\"&$P$1&\"during\",\"ac144,during\")","v":"ac144,during"},{"$f":"IF(newstyle=TRUE,\"ac261\"&\",\"&$P$1&\"during2\",\"ac144,during2\")","v":"ac144,during2"}]
["Employer's NI contributions",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac262\"&\",\"&$P$1&\"during\",\"ac146,during\")","v":"ac146,during"},{"$f":"IF(newstyle=TRUE,\"ac262\"&\",\"&$P$1&\"during2\",\"ac146,during2\")","v":"ac146,during2"}]
["Directors' remuneration",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac263\"&\",\"&$P$1&\"during\",\"ac145,during\")","v":"ac145,during"},{"$f":"IF(newstyle=TRUE,\"ac263\"&\",\"&$P$1&\"during2\",\"ac145,during2\")","v":"ac145,during2"}]
["Directors NI contributions",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac264\"&\",\"&$P$1&\"during\",\"ac209,during\")","v":"ac209,during"},{"$f":"IF(newstyle=TRUE,\"ac264\"&\",\"&$P$1&\"during2\",\"ac209,during2\")","v":"ac209,during2"}]
["Staff pension costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac265\"&\",\"&$P$1&\"during\",\"ac147,during\")","v":"ac147,during"},{"$f":"IF(newstyle=TRUE,\"ac265\"&\",\"&$P$1&\"during2\",\"ac147,during2\")","v":"ac147,during2"}]
["Directors pension costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac266\"&\",\"&$P$1&\"during\",\"ac238,during\")","v":"ac238,during"},{"$f":"IF(newstyle=TRUE,\"ac266\"&\",\"&$P$1&\"during2\",\"ac238,during2\")","v":"ac238,during2"}]
["Staff training",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac267\"&\",\"&$P$1&\"during\",\"ac148,during\")","v":"ac148,during"},{"$f":"IF(newstyle=TRUE,\"ac267\"&\",\"&$P$1&\"during2\",\"ac148,during2\")","v":"ac148,during2"}]
["Staff welfare",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac268\"&\",\"&$P$1&\"during\",\"ac164,during\")","v":"ac164,during"},{"$f":"IF(newstyle=TRUE,\"ac268\"&\",\"&$P$1&\"during2\",\"ac164,during2\")","v":"ac164,during2"}]
["Management and licence charges",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac269\"&\",\"&$P$1&\"during\",\"ac149,during\")","v":"ac149,during"},{"$f":"IF(newstyle=TRUE,\"ac269\"&\",\"&$P$1&\"during2\",\"ac149,during2\")","v":"ac149,during2"}]
["Insurance",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac270\"&\",\"&$P$1&\"during\",\"ac150,during\")","v":"ac150,during"},{"$f":"IF(newstyle=TRUE,\"ac270\"&\",\"&$P$1&\"during2\",\"ac150,during2\")","v":"ac150,during2"}]
["Property costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac271\"&\",\"&$P$1&\"during\",\"ac151,during\")","v":"ac151,during"},{"$f":"IF(newstyle=TRUE,\"ac271\"&\",\"&$P$1&\"during2\",\"ac151,during2\")","v":"ac151,during2"}]
["Cleaning",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac272\"&\",\"&$P$1&\"during\",\"ac152,during\")","v":"ac152,during"},{"$f":"IF(newstyle=TRUE,\"ac272\"&\",\"&$P$1&\"during2\",\"ac152,during2\")","v":"ac152,during2"}]
["Repairs and maintenance",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac273\"&\",\"&$P$1&\"during\",\"ac153,during\")","v":"ac153,during"},{"$f":"IF(newstyle=TRUE,\"ac273\"&\",\"&$P$1&\"during2\",\"ac153,during2\")","v":"ac153,during2"}]
["Utilities",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac274\"&\",\"&$P$1&\"during\",\"ac211,during\")","v":"ac211,during"},{"$f":"IF(newstyle=TRUE,\"ac274\"&\",\"&$P$1&\"during2\",\"ac211,during2\")","v":"ac211,during2"}]
["Telephone",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac275\"&\",\"&$P$1&\"during\",\"ac156,during\")","v":"ac156,during"},{"$f":"IF(newstyle=TRUE,\"ac275\"&\",\"&$P$1&\"during2\",\"ac156,during2\")","v":"ac156,during2"}]
["Computer running costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac276\"&\",\"&$P$1&\"during\",\"ac157,during\")","v":"ac157,during"},{"$f":"IF(newstyle=TRUE,\"ac276\"&\",\"&$P$1&\"during2\",\"ac157,during2\")","v":"ac157,during2"}]
["Travel & Subsistence",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac277\"&\",\"&$P$1&\"during\",\"ac158,during\")","v":"ac158,during"},{"$f":"IF(newstyle=TRUE,\"ac277\"&\",\"&$P$1&\"during2\",\"ac158,during2\")","v":"ac158,during2"}]
["Vehicle costs",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac278\"&\",\"&$P$1&\"during\",\"ac210,during\")","v":"ac210,during"},{"$f":"IF(newstyle=TRUE,\"ac278\"&\",\"&$P$1&\"during2\",\"ac210,during2\")","v":"ac210,during2"}]
["Freight and carriage",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac279\"&\",\"&$P$1&\"during\",\"ac154,during\")","v":"ac154,during"},{"$f":"IF(newstyle=TRUE,\"ac279\"&\",\"&$P$1&\"during2\",\"ac154,during2\")","v":"ac154,during2"}]
["Printing, postage and stationery",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,{"$f":"IF(newstyle=TRUE,\"ac280\"&\",\"&$P$1&\"during\",\"ac155,during\")","v":"ac155,during"},{"$f":"IF(newstyle=TRUE,\"ac280\"&\",\"&$P$1&\"during2\",\"ac155,during2\")","v":"ac155,during2"}]
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["y","included","A0401","Financial Year 1 covered by the return","during","ZZ","pure","ct-Tax:CalculationOfCTLiabilityFinancialYear1Date","ct-comp:FinancialYear1CoveredByTheReturn","duration","during","Company"]
["y","included","A0402","Financial Year 2 covered by the return","during","ZZ","pure","ct-Tax:CalculationOfCTLiabilityFinancialYear2Date","ct-comp:FinancialYear2CoveredByTheReturn","duration","during","Company"]
["y","included","A0414","FY1 Amount of profit chargeable at first rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1AmountOfProfitChargeableAtFirstRate","ct-comp:FY1AmountOfProfitChargeableAtFirstRate","duration","during","Company"]
[null,"included","A0415","FY1 Amount of profit chargeable at second rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1AmountOfProfitChargeableAtSecondRate","ct-comp:FY1AmountOfProfitChargeableAtSecondRate","duration","during","Company"]
[null,"included","A0416","FY1 Amount of profit chargeable at third rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1AmountOfProfitChargeableAtThirdRate","ct-comp:FY1AmountOfProfitChargeableAtThirdRate","duration","during","Company"]
["y","included","A0417","FY2 Amount of profit chargeable at first rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2AmountOfProfitChargeableAtFirstRate","ct-comp:FY2AmountOfProfitChargeableAtFirstRate","duration","during","Company"]
[null,"included","A0418","FY2 Amount of profit chargeable at second rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2AmountOfProfitChargeableAtSecondRate","ct-comp:FY2AmountOfProfitChargeableAtSecondRate","duration","during","Company"]
[null,"included","A0419","FY2 Amount of profit chargeable at third rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2AmountOfProfitChargeableAtThirdRate","ct-comp:FY2AmountOfProfitChargeableAtThirdRate","duration","during","Company"]
["y","included","A0420","FY1 First rate of tax","during","MO","pure","ct-Tax:CalculationOfCTLiabilityFinancialYear1FirstRateOfTax","ct-comp:FY1FirstRateOfTax","duration","during","Company"]
[null,"included","A0421","FY1 Second rate of tax","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1SecondRateOfTax","ct-comp:FY1SecondRateOfTax","duration","during","Company"]
[null,"included","A0422","FY1 Third rate of tax","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1ThirdRateOfTax","ct-comp:FY1ThirdRateOfTax","duration","during","Company"]
["y","included","A0423","FY2 First rate of tax","during","MO","pure","ct-Tax:CalculationOfCTLiabilityFinancialYear2FirstRateOfTax","ct-comp:FY2FirstRateOfTax","duration","during","Company"]
[null,"included","A0424","FY2 Second rate of tax","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2SecondRateOfTax","ct-comp:FY2SecondRateOfTax","duration","during","Company"]
[null,"included","A0425","FY2 Third rate of tax","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2ThirdRateOfTax","ct-comp:FY2ThirdRateOfTax","duration","during","Company"]
["y","included","A0426","FY1 Tax at first rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1TaxAtFirstRate","ct-comp:FY1TaxAtFirstRate","duration","during","Company"]
[null,"included","A0427","FY1 Tax at second rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1TaxAtSecondRate","ct-comp:FY1TaxAtSecondRate","duration","during","Company"]
[null,"included","A0428","FY1 Tax at third rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear1TaxAtThirdRate","ct-comp:FY1TaxAtThirdRate","duration","during","Company"]
["y","included","A0429","FY2 Tax at first rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2TaxAtFirstRate","ct-comp:FY2TaxAtFirstRate","duration","during","Company"]
[null,"included","A0430","FY2 Tax at second rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2TaxAtSecondRate","ct-comp:FY2TaxAtSecondRate","duration","during","Company"]
[null,"included","A0431","FY2 Tax at third rate","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFinancialYear2TaxAtThirdRate","ct-comp:FY2TaxAtThirdRate","duration","during","Company"]
["header",null,null,"A5 Computation of marginal relief","during","ZZ",null,"ct-Tax:CalculationOfCTLiabilityComputationOfMarginalRelief","","","","Company"]
["y","ct600","A0501","Franked investment income arising","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFIIFIDsArising","ct-comp:FrankedInvestmentIncomeArising","duration","during","Company"]
["y","ct600","A0505","Number of associated companies in this period","during","MO","pure","ct-Tax:CalculationofCTLiabilityThisPeriodAssociatedCompaniesNumber","ct-comp:NumberOfAssociatedCompaniesInThisPeriod","duration","during","Company"]
["y","ct600","A0506","Number of associated companies in FY1","during","MO","pure","ct-Tax:CalculationOfCTLiabilityFinancialYear1AssociatedCompaniesNumber","ct-comp:NumberOfAssociatedCompaniesInFY1","duration","during","Company"]
["y","ct600","A0507","Number of associated companies in FY2","during","MO","pure","ct-Tax:CalculationOfCTLiabilityFinancialYear2AssociatedCompaniesNumber","ct-comp:NumberOfAssociatedCompaniesInFY2","duration","during","Company"]
["y","ct600","A0508","Number of  51 percent group companies","during","MO",null,null,"ct-comp:NumberOf51PercentGroupCompanies","duration","during","Company"]
["header","ct600",null,"A6 Computation of tax at non-corporate distribution rate and underlying rate","during","ZZ",null,"ct-Tax:CalculationOfCTLiabilityNCDRAndUnderlyingRate","","","","Company"]
[null,"ct600","A0601","Basic profits matched","during","MO",null,"ct-Tax:CalculationOfCTLiabilityNCDRAndUnderlyingRateBasicProfitsMatched",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Company"]
[null,"ct600","A0602","Underlying rate","during","MO","pure","ct-Tax:CalculationOfCTLiabilityNCDRAndUnderlyingRateUnderlyingRate",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Company"]
["header","ct600",null,"First-year tax credit","during","ZZ",null,"ct-Tax:CalculationOfCTLiabilityFYATaxCredit","","","","Company"]
[null,"ct600","A0603","First-year tax credit payable","during","MO",null,"ct-Tax:CalculationOfCTLiabilityFYATaxCreditPayable","ct-comp:First-yearTaxCreditPayable","duration","during","Company"]
["header",null,null,"C. Schedule D Case I Trading Profits and Losses","during","ZZ",null,"ct-CaseI:TradingProfits","","","","Company"]
["header",null,null,"C1 Aggregation of profits and losses of more than one trade","during","ZZ",null,"ct-CaseI:TradingProfitsAggregationOfProfitsOfMoreThanOneTrade","","","","Company"]
[null,"losses","C0101","Schedule D Case I adjusted profit of this period","during","MO",null,"ct-CaseI:TradingProfitsTotalProfitsAllTrades","ct-comp:ScheduleDCaseIAdjustedProfitOfThisPeriod","duration","during","Company"]
["y","losses","C0102","Loss arising in period","during","MO",null,"ct-CaseI:TradingProfitsTradingLossesArisingTotal","ct-comp:LossesUsedAgainstTradingProfits","duration","during","Trade",null,"company - trade"]
["y","losses","C0103","Trading losses brought forward","during","MO",null,"ct-CaseI:TradingProfitsTradingLossesUsedAgainstTradingProfitsOfThePeriod","ct-comp:BalanceOfLossesBroughtForwardCarriedForward","instant","previous","Trade",null,"company - trade"]
["y","losses","C0104","Trading losses of this or later AP","during","MO",null,"ct-CaseI:TradingProfitsTradingLossesUsedAgainstTotalProfitsOfThePeriod",{"$f":"IF(newxml,\"ct-comp:TradingLossesOfThisOrLaterAP\",\"ct-comp:TradingLossesOfThisOrLaterAP\")","v":"ct-comp:TradingLossesOfThisOrLaterAP"},"duration","during","Trade",null,"company - trade"]
[null,"losses","C0105","Losses brought forward against certain investment income [s393(8) ICTA]","previous","MO",null,"ct-CaseI:TradingProfitsTradingLossesBFAgainstCertainInvestmentIncomeTotal","ct-comp:LossesBroughtForwardAgainstCertainInvestmentIncome","duration","during","Trade",null,"company - trade"]
["y","losses","C0106","Balance of losses carried forward","during","MO",null,null,"ct-comp:BalanceOfLossesBroughtForwardCarriedForward","instant","current","Trade",null,"company - trade"]
["y","losses","C0107","Losses carried back","during","MO",null,null,"ct-comp:LossesCarriedBack","duration","during","Trade",null,"company - trade"]
["y","losses","C0108","Losses against total","during","MO",null,null,"ct-comp:LossesUsedAgainstTotalProfits","duration","during","Trade",null,"company - trade"]
["header",null,null,"C2 Adjustment of profit for Schedule D Case I","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentOfProfit","","","","Trade"]
["y","ok ch prof","C0201","Profit/(loss) per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeProfitPerAccounts","ct-comp:ProfitLossPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0202","Adjusted profit or loss before accounting period adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustedProfitOrLossBeforeAPAdjustments","ct-comp:AdjustedProfitOrLossBeforeAccountingPeriodAdjustments","duration","during","Trade"]
[null,"ok ch prof","C0203","Adjustments in computing trading profts","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustments",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"ok ch prof","C0204","Turnover not taxable","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsTurnoverNotTaxable","ct-comp:AdjustmentsTurnoverNotTaxable","duration","during","Trade"]
[null,"ok ch prof","C0205","Other income not taxable","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsOtherIncomeNotTaxable","ct-comp:AdjustmentsOtherIncomeNotTaxable","duration","during","Trade"]
["y","ok ch prof","C0206","Property income per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsPropertyIncomePerAccounts","ct-comp:AdjustmentsPropertyIncomePerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0207","Property receipts per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsPropertyReceiptsPerAccounts","ct-comp:AdjustmentsPropertyReceiptsPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0208","Property expenses per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsPropertyExpensesPerAccounts","ct-comp:AdjustmentsPropertyExpensesPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0209","Non-trading loan relationships per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsNTLRPerAccounts","ct-comp:AdjustmentsNon-tradingLoanRelationshipsPerAccounts","duration","during","Trade"]
["y","ok ch prof","C0210","Non-trading loan relationship credits per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsNTLRCreditsPerAccounts","ct-comp:AdjustmentsNon-tradingLoanRelationshipCreditsPerAccounts","duration","during","Trade"]
["y","ok ch prof","C0211","Non-trading loan relationship debits per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsNTLRDebitsPerAccounts","ct-comp:AdjustmentsNon-tradingLoanRelationshipDebitsPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0212","Case V profit or loss per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsCaseVProfitOrLossPerAccounts","ct-comp:AdjustmentsCaseVProfitOrLossPerAccounts","duration","during","Trade"]
["y","ok ch prof","C0213","Case V receipts per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsCaseVReceiptsPerAccounts",{"$f":"IF(newxml,\"ct-comp:OverseasIncomeDividendIncomeGross\",\"ct-comp:AdjustmentsCaseVReceiptsPerAccounts\")","v":"ct-comp:AdjustmentsCaseVReceiptsPerAccounts"},"duration","during",{"$f":"IF(newxml,\"Company\",\"Trade\")","v":"Trade"}]
[null,"ok ch prof","C0214","Case V expenses per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsCaseVExpensesPerAccounts","ct-comp:AdjustmentsCaseVExpensesPerAccounts","duration","during","Trade"]
["y","ok ch prof","C0215","Case VI profit or loss per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsCaseVIProfitOrLossPerAccounts",{"$f":"IF(newxml,\"ct-comp:AdjustmentsMiscellaneousProfitOrLossPerAccounts\",\"ct-comp:AdjustmentsCaseVIProfitOrLossPerAccounts\")","v":"ct-comp:AdjustmentsCaseVIProfitOrLossPerAccounts"},"duration","during","Trade"]
["y","ok ch prof","C0216","Case VI receipts per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsCaseVIReceiptsPerAccounts",{"$f":"IF(newxml,\"ct-comp:AdjustmentsMiscellaneousReceiptsPerAccounts\",\"ct-comp:AdjustmentsCaseVIReceiptsPerAccounts\")","v":"ct-comp:AdjustmentsCaseVIReceiptsPerAccounts"},"duration","during","Trade"]
[null,"ok ch prof","C0217","Case VI expenses per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsCaseVIExpensesPerAccounts","ct-comp:AdjustmentsCaseVIExpensesPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0218","Income from which tax has been deducted per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsIncomeFromWhichTaxDeducted","ct-comp:AdjustmentsIncomeFromWhichTaxHasBeenDeductedPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0219","Franked investment income per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFIIPerAccounts","ct-comp:AdjustmentsFrankedInvestmentIncomePerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0220","Charges per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsChargesPerAccounts","ct-comp:AdjustmentsChargesPerAccounts","duration","during","Trade"]
["y","ok ch prof","C0221","Non-trading foreign exchange gains or losses per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsNonTradingFOREXGainsOrLosses","ct-comp:AdjustmentsNon-tradingForeignExchangeGainsOrLossesPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0222","Non-trading intangible asset adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsNonTradingIntangibleAssets","ct-comp:AdjustmentsNon-tradingIntangibleAssetAdjustments","duration","during","Trade"]
[null,"ok ch prof","C0223","Management expenses per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsManagementExpensesPerAccounts","ct-comp:AdjustmentsManagementExpensesPerAccounts","duration","during","Trade"]
[null,"ok ch prof","C0224","Accounting adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsAccountingAdjustments","ct-comp:AdjustmentsAccountingAdjustments","duration","during","Trade"]
[null,"ok ch prof","C0225","Advertising and promotions","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsAdvertisingAndPromotions","ct-comp:AdjustmentsAdvertisingAndPromotions","duration","during","Trade"]
[null,"ok ch prof","C0226","Construction industry sub-contractors","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsConstructionIndustrySubContractors","ct-comp:AdjustmentsConstructionIndustrySub-contractors","duration","during","Trade"]
["y","ok ch prof","C0227","Accountancy, legal and professional fees","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsAccountancyLegalAndProfessionalFees","ct-comp:AdjustmentsAccountancyLegalAndProfessionalFees","duration","during","Trade"]
[null,"ok ch prof","C0228","Directors' remuneration","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsDirectorsRemuneration","ct-comp:AdjustmentsDirectorsRemuneration","duration","during","Trade"]
[null,"ok ch prof","C0229","Wages, salaries and other staff costs","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsWagesSalariesAndOtherStaffCosts","ct-comp:AdjustmentsStaffRemunerationIncludingWagesSalariesAndSocialSecurity","duration","during","Trade"]
[null,"ok ch prof","C0230","Motor, travel and subsistence","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsMotorTravelAndSubsistence","ct-comp:AdjustmentsMotorTravelAndSubsistence","duration","during","Trade"]
["y","ok ch prof","C0231","Repairs and renewals","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsRepairsAndRenewals","ct-comp:AdjustmentsRepairsAndRenewals","duration","during","Trade"]
[null,"ok ch prof","C0232","Rent, rates, power and other premises costs","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsRentRatesPowerAndOtherPremisesCosts","ct-comp:AdjustmentsRentRatesPowerAndOtherPremisesCosts","duration","during","Trade"]
[null,"ok ch prof","C0233","Telephone, fax, stationery and other office costs","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsTelephoneFaxStationeryAndOtherOfficeCosts","ct-comp:AdjustmentsTelephoneFaxStationeryAndOtherOfficeCosts","duration","during","Trade"]
[null,"ok ch prof","C0234","Interest and other financial charges","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsInterestAndOtherFinancialCharges","ct-comp:AdjustmentsInterestAndOtherFinancialCharges","duration","during","Trade"]
[null,"ok ch prof","C0235","Depreciation, amortisation and loss or profit on sale","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsDepreciationAmortisationLossOrProfitOnSale","ct-comp:AdjustmentsDepreciationAmortisationAndLossOrProfitOnSale","duration","during","Trade"]
["y","ok ch prof","C0236","Depreciation","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsDepreciation","ct-comp:AdjustmentsDepreciation","duration","during","Trade"]
[null,"ok ch prof","C0237","Amortisation","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsAmortisation","ct-comp:AdjustmentsAmortisation","duration","during","Trade"]
["y","ok ch prof","C0238","Loss or profit on sale","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsLossOrProfitOnSale","ct-comp:AdjustmentsLossOrProfitOnSale","duration","during","Trade"]
[null,"ok ch prof","C0239","Provisions and bad debts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsProvisionsAndBadDebts","ct-comp:AdjustmentsProvisionsAndBadDebts","duration","during","Trade"]
[null,"ok ch prof","C0240","Provisions","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsProvisions","ct-comp:AdjustmentsProvisions","duration","during","Trade"]
["y","ok ch prof","C0241","Bad debts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsBadDebts","ct-comp:AdjustmentsBadDebts","duration","during","Trade"]
["y","ok ch prof","C0242","Capital expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsCapitalExpenditure","ct-comp:AdjustmentsCapitalExpenditure","duration","during","Trade"]
[null,"ok ch prof","C0243","Revenue expenditure capitalised","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsRevenueExpenditureCapitalised","ct-comp:AdjustmentsRevenueExpenditureCapitalised","duration","during","Trade"]
["y","ok ch prof","C0244","Leased cars","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsLeasedCars","ct-comp:AdjustmentsLeasedCars","duration","during","Trade"]
["y","ok ch prof","C0253","Entertaining","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsEntertaining","ct-comp:AdjustmentsEntertaining","duration","during","Trade"]
["y","ok ch prof","C0254","Pension contributions","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsPensionContributions","ct-comp:AdjustmentsPensionContributions","duration","during","Trade"]
["y","ok ch prof","C0255","Adjustment for deemed employment payments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsDeemedEmploymentPayments","ct-comp:AdjustmentsAdjustmentsForDeemedEmploymentPayments","duration","during","Trade"]
[null,"keep","C0256","Anti-avoidance adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsAntiAvoidance","ct-comp:AdjustmentsAnti-avoidanceAdjustments","duration","during","Trade"]
[null,"keep","C0257","Film relief","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmRelief",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0258","Film relief total exit charges","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmReliefExitChargesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0259","Film relief total deferred income agreements","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmReliefDeferredIncomeAgreementsTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0260","Film relief other additions","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmReliefOtherAdditions",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0261","Film relief preliminary expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmReliefPreliminaryExpenditure",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0262","Film relief adjustment for S42 relief","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmReliefSection42",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0263","Film relief adjustment for S48 relief","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmReliefSection48",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0264","Film production company adjustment","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmProductionCompany","ct-comp:AdjustmentsFilmProductionCompanyAdjustment","duration","during","Trade"]
[null,"keep","C0265","Profit or loss of film production company per accounts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmProductionCompanyProfitOrLossPerAccounts","ct-comp:AdjustmentsProfitOrLossOfFilmProductionCompanyPerAccounts","duration","during","Trade"]
[null,"keep","C0266","Calculated profit or loss of film production company","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFilmProductionCompanyCalculatedProfitOrLoss","ct-comp:AdjustmentsCalculatedProfitOrLossOfFilmProductionCompany","duration","during","Trade"]
["y","ok ch prof","C0267","Pre-trading expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsPreTradingExpenditure","ct-comp:AdjustmentsPre-tradingExpenditure","duration","during","Trade"]
[null,"keep","C0268","Land remediation capital expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsLandRemediationCapitalExpenditure","ct-comp:AdjustmentsLandRemediationCapitalExpenditure","duration","during","Trade"]
[null,"keep","C0269","Additional deduction for qualifying land remediation expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsLandRemediationAdditionalDeduction","ct-comp:AdjustmentsAdditionalDeductionForQualifyingLandRemediationExpenditure","duration","during","Trade"]
[null,"keep","C0270","Additional deduction for qualifying R&D expenditure Schedule 12","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsRAndDSch12AdditionaDeduction","ct-comp:AdjustmentsAdditionalDeductionForQualifyingRDExpenditureLargeCompany","duration","during","Trade"]
[null,"keep","C0271","Appropriate deduction for expenditure on vaccines research","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsVaccinesResearchAppropriateDeduction","ct-comp:AdjustmentsAppropriateDeductionForExpenditureOnVaccinesResearch","duration","during","Trade"]
[null,"keep","C0272","Vaccines research adjustment for non-Schedule 20 expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsVaccinesResearchNonSch20Expenditure",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"Trade"]
[null,"keep","C0273","Additional deduction for qualifying R&D expenditure Schedule 20","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsRAndDSch20AdditionaDeduction","ct-comp:AdjustmentsAdditionalDeductionForQualifyingRDExpenditureSME","duration","during","Trade"]
[null,"keep","C0274","Foreign tax as a deduction","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsForeignTax","ct-comp:AdjustmentsForeignTaxAsADeduction","duration","during","Trade"]
[null,"keep","C0275","Foreign tax disallowed credit","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsForeignTaxDisallowedCredit","ct-comp:AdjustmentsForeignTaxDisallowedCredit","duration","during","Trade"]
[null,"keep","C0276","Foreign tax no credit allowable","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsForeignTaxNoCreditAllowable","ct-comp:AdjustmentsForeignTaxNoCreditAllowable","duration","during","Trade"]
["y","ok ch prof","C0277","Rent treated as paid in respect of taxable premiums","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsRentTreatedAsPaid","ct-comp:AdjustmentsRentTreatedAsPaidInRespectOfTaxablePremiums","duration","during","Trade"]
[null,"keep","C0278","Finance leasing adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFinanceLeasing","ct-comp:AdjustmentsFinanceLeasingAdjustments","duration","during","Trade"]
[null,"keep","C0279","Long funding operating lease adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsLongFundingOperatingLease","ct-comp:AdjustmentsLongFundingOperatingLeaseAdjustments","duration","during","Trade"]
[null,"keep","C0280","Other operating lease adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsOperatingLeaseOther","ct-comp:AdjustmentsOtherOperatingLeaseAdjustments","duration","during","Trade"]
[null,"keep","C0281","Fixed asset adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsFixedAssets","ct-comp:AdjustmentsFixedAssetAdjustments","duration","during","Trade"]
[null,"keep","C0282","Employee benefit contribution","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsEmployeeBenefitContribution","ct-comp:AdjustmentsEmployeeBenefitContribution","duration","during","Trade"]
[null,"keep","C0283","Adjustments for reserves","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsReserves","ct-comp:AdjustmentsAdjustmentsForReserves","duration","during","Trade"]
[null,"keep","C0284","Waste disposal costs","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsWasteDisposalCostsTotal","ct-comp:AdjustmentsWasteDisposalCosts","duration","during","Trade"]
[null,"keep","C0285","Disposal of ring-fence asset by way of trade (REIT)","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsREITDisposalOfRingFenceAsset","ct-comp:AdjustmentsDisposalOfRing-fenceAssetByWayOfTradeREIT","duration","during","Trade"]
[null,"keep","C0286","Other expenditure not wholly and exclusively for purposes of trade","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsExpenditureNotWhollyAndExclusivelyOther","ct-comp:AdjustmentsOtherExpenditureNotWhollyAndExclusivelyForPurposesOfTradeOrBusiness","duration","during","Trade"]
["y","keep","C0287","Other adjustments","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsOther","ct-comp:AdjustmentsOtherAdjustments","duration","during","Trade"]
[null,"keep","C0288","Allocated to other trades","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsAllocatedToOtherTrades","ct-comp:AdjustmentsAllocatedToOtherBusinesses","duration","during","Trade"]
[null,"keep","C0289","Allocated from other trade","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsAllocatedFromOtherTrade","ct-comp:AdjustmentsAllocatedFromOtherBusinesses","duration","during","Trade"]
[null,"keep","C0290","Branch income","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeAdjustmentsBranchIncomeChargeableUnderCaseI","ct-comp:AdjustmentsBranchIncome","duration","during","Trade"]
["y","keep","C0291","Capital allowances (balancing charges)","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeCapitalAllowancesNetAllowancesCharges","ct-comp:CapitalAllowancesBalancingCharges","duration","during","Trade"]
["y","keep","C0292","Adjusted Case I profit for the period","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeNetTradingProfitsIndividualTrade","ct-comp:AdjustedProfitForThePeriod","duration","during","Trade"]
["y","keep","C0293","Trading loss of period","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeTradingLossesArising","ct-comp:AdjustedLossOfPeriod","duration","during","Trade"]
["header",null,null,"C12 Capital Allowances summary","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeCapitalAllowancesSummary","","",""]
[null,"keep","C1201","Balancing charges","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeCapitalAllowancesSummaryCharges",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"keep","C1202","Total balancing charges","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeCapitalAllowancesSummaryTotalCharges","ct-comp:TotalBalancingCharges","duration","during","Trade"]
[null,"keep","C1203","Capital allowances","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeCapitalAllowancesSummaryAllowances",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"keep","C1204","Total capital allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeCapitalAllowancesSummaryTotalAllowances","ct-comp:TotalCapitalAllowances","duration","during","Trade"]
["header",null,null,"C13 Plant and machinery pool","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPool","","",""]
["y","c allces","C1301","Written down value brought forward","previous","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolWDVBF","ct-comp:MainPoolWrittenDownValue","instant","previous","Trade"]
["y","c allces","C1302","Relevant first year expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolRelevantFirstYearExpenditure","ct-comp:MainPoolRelevantFirstYearExpenditure","duration","during","Trade"]
[null,"c allces","C1303","Other expenditure qualifying for first year allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolOtherExpenditureQualifyingForFYA","ct-comp:MainPoolOtherExpenditureQualifyingForFirstYearAllowances","duration","during","Trade"]
[null,"c allces","C1304","Total expenditure qualifying for FYA","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolTotalExpenditureQualifyingForFYA","ct-comp:MainPoolTotalExpenditureQualifyingForFYA","duration","during","Trade"]
["y","c allces","C1305","Expenditure qualifying for writing down allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolExpenditureQualifyingForWDA","ct-comp:MainPoolExpenditureQualifyingForWritingDownAllowance","duration","during","Trade"]
["y","c allces","C1306","Expenditure qualifying for annual investment allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolExpenditureQualifyingForAIA","ct-comp:MainPoolExpenditureQualifyingForAnnualInvestmentAllowance","duration","during","Trade"]
["y","c allces","C1307","Total disposal receipts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolTotalDisposalReceipts","ct-comp:MainPoolTotalDisposalReceipts","duration","during","Trade"]
["y","c allces","C1308","General pool","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolBalancingCharge","ct-comp:MainPoolBalancingCharges","duration","during","Trade"]
["y","c allces","C1309","FYA in respect of relevant FYA expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolFYAInRespectOfRelevantFYAExpenditure","ct-comp:MainPoolFYAInRespectOfRelevantFYAExpenditure","duration","during","Trade"]
[null,"c allces","C1310","Other first year allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolOtherFirstYearAllowances","ct-comp:MainPoolOtherFirstYearAllowances","duration","during","Trade"]
[null,"c allces","C1311","Total first year allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolTotalFirstYearAllowances","ct-comp:MainPoolTotalFirstYearAllowances","duration","during","Trade"]
["y","c allces","C1312","Annual investment allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolAnnualInvestmentAllowance","ct-comp:MainPoolAnnualInvestmentAllowance","duration","during","Trade"]
["y","c allces","C1313","Writing down allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolWritingDownAllowances","ct-comp:MainPoolWritingDownAllowances","duration","during","Trade"]
["y","c allces","C1314","Balancing allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolBalancingAllowances","ct-comp:MainPoolBalancingAllowances","duration","during","Trade"]
[null,"c allces","C1315","General pool","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolTotalAllowances","ct-comp:MainPoolTotalAllowances","duration","during","Trade"]
["y","c allces","C1316","Written down value carried forward","current","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAGeneralPoolWDVCF","ct-comp:MainPoolWrittenDownValue","instant","current","Trade"]
["y","c allces","C1317",null,null,null,null,null,"ct-comp:MainPoolTotalExpenditureQualifyingForSuperDeduction","duration","during","Trade"]
["y","c allces","C1318",null,null,null,null,null,"ct-comp:MainPoolTotalSuperDeductionAllowance","duration","during","Trade"]
["y","c allces","C1319",null,null,null,null,null,"ct-comp:MainPoolBalancingChargesInRespectOfSuperDeduction","duration","during","Trade"]
["header",null,null,"C14 Expensive cars","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradePMAExpensiveCars","","",""]
["header",null,null,"C144 Structures and building allowances"]
["y","sba","C14401","SBA bfwd",null,null,null,"ct-CaseI:TradingProfitsIndividualTradePMAExpensiveCars","ct-comp:StructuresAndBuildingsAllowanceWrittenDownValueBroughtForwardCarriedForward","duration","previous","SBA"]
["y","sba","C14402","SBA WDA",null,null,null,null,"ct-comp:StructuresAndBuildingsAllowanceWritingDownAllowances",null,"during","SBA"]
["y","sba","C14403","SBA cfwd",null,null,null,null,"ct-comp:StructuresAndBuildingsAllowanceWrittenDownValueBroughtForwardCarriedForward",null,"current","SBA"]
["header",null,null,"C15 Short life assets","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssets","","",""]
[null,"sla","C1501","Short life assets: total","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
["y","sla","C1502","Number of single asset pools","during","MO","pure","ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsNumberOfSingleAssetPools","ct-comp:ShortLifeAssetsNumberOfSingleAssetPools","duration","during","Trade"]
["y","sla","C1503","Written down value brought forward","previous","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryWDVBFTotal","ct-comp:ShortLifeAssetsWrittenDownValue","instant","previous","Trade"]
["y","sla","C1504","Relevant first year expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryRelevantFirstYearExpenditureTotal","ct-comp:ShortLifeAssetsRelevantFirstYearExpenditure","duration","during","Trade"]
[null,"sla","C1505","Other expenditure qualifying for first year allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsOtherExpenditureQualifyingForFYATotal","ct-comp:ShortLifeAssetsOtherExpenditureQualifyingForFirstYearAllowances","duration","during","Trade"]
[null,"sla","C1506","Total expenditure qualifying for FYA","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryTotalExpenditureQualifyingForFYATotal","ct-comp:ShortLifeAssetsTotalExpenditureQualifyingForFYA","duration","during","Trade"]
[null,"sla","C1507","Expenditure qualifying for writing down allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryExpenditureQualifyingForWDATotal","ct-comp:ShortLifeAssetsExpenditureQualifyingForWritingDownAllowance","duration","during","Trade"]
[null,"sla","C1508","Expenditure qualifying for annual investment allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryExpenditureQualifyingForAIATotal","ct-comp:ShortLifeAssetsExpenditureQualifyingForAnnualInvestmentAllowance","duration","during","Trade"]
["y","sla","C1509","Total disposal receipts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryTotalDisposalReceiptsTotal","ct-comp:ShortLifeAssetsTotalDisposalReceipts","duration","during","Trade"]
["y","sla","C1510","FYA in respect of relevant FYA expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryFYAInRespectOfRelevantFYAExpenditureTotal","ct-comp:ShortLifeAssetsFYAInRespectOfRelevantFYAExpenditure","duration","during","Trade"]
[null,"sla","C1511","Other first year allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryOtherFirstYearAllowancesTotal","ct-comp:ShortLifeAssetsOtherFirstYearAllowances","duration","during","Trade"]
[null,"sla","C1512","Total first year allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryTotalFirstYearAllowancesTotal","ct-comp:ShortLifeAssetsTotalFirstYearAllowances","duration","during","Trade"]
["y","sla","C1513","Annual investment allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryAnnualInvestmentAllowanceTotal","ct-comp:ShortLifeAssetsAnnualInvestmentAllowance","duration","during","Trade"]
["y","sla","C1514","Writing down allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryWritingDownAllowancesTotal","ct-comp:ShortLifeAssetsWritingDownAllowances","duration","during","Trade"]
["y","sla","C1515","Balancing allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryBalancingAllowancesTotal","ct-comp:ShortLifeAssetsBalancingAllowances","duration","during","Trade"]
[null,"sla","C1516","Short-life assets","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryTotalAllowancesTotal","ct-comp:ShortLifeAssetsTotalAllowances","duration","during","Trade"]
["y","sla","C1517","Short-life assets","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryBalancingChargesTotal","ct-comp:ShortLifeAssetsTotalBalancingCharges","duration","during","Trade"]
["y","sla","C1518","Written down value carried forward","current","MO",null,"ct-CaseI:TradingProfitsIndividualTradePMAShortLifeAssetsSummaryWDVCFTotal","ct-comp:ShortLifeAssetsWrittenDownValue","instant","current","Trade"]
["header",null,null,"C16 Agricultural Buildings Allowance","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeABA","","",""]
[null,"aba","C1601","ABA: total","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeABATotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"aba","C1602","Agricultural buildings","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeABAAllowancesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"aba","C1603","Agricultural buildings","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeABABalancingChargesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
["header",null,null,"C17 Industrial Buildings Allowance","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeIBA","","",""]
[null,"iba","C1701","IBA: total","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSummaryIBA",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"iba","C1702","Industrial buildings","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeIBABalancingChargesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"iba","C1703","Industrial buildings","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeIBAAllowancesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
["header",null,null,"C18 Long life assets pool","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradePMALongLifeAssets","","",""]
["header",null,null,"C21 Flat conversion allowances","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeFCA","","",""]
[null,null,"C2101","Flat conversion allowance: total","during","ZZ",null,"ct-CaseI:TradingProfitsindividualTradeFCAsTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,null,"C2102","Written down value brought forward","previous","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryWDVBFTotal","ct-comp:FlatConversionAllowanceWrittenDownValue","instant","previous","Trade"]
[null,null,"C2103","Total expenditure qualifying for initial allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryTotalExpenditureQualifyingForIATotal","ct-comp:FlatConversionAllowanceTotalExpenditureQualifyingForInitialAllowances","duration","during","Trade"]
[null,null,"C2104","Expenditure qualifying for writing down allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryExpenditureQualifyingForWDATotal","ct-comp:FlatConversionAllowanceExpenditureQualifyingForWritingDownAllowance","duration","during","Trade"]
[null,null,"C2105","Demolition costs","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryDemolitionCostsTotal","ct-comp:FlatConversionAllowanceDemolitionCosts","duration","during","Trade"]
[null,null,"C2106","Total disposal receipts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryTotalDisposalReceiptsTotal","ct-comp:FlatConversionAllowanceTotalDisposalReceipts","duration","during","Trade"]
[null,null,"C2107","Total initial allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryInitialAllowancesTotal","ct-comp:FlatConversionAllowanceTotalInitialAllowances","duration","during","Trade"]
[null,null,"C2108","Writing down allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryWritingDownAllowancesTotal","ct-comp:FlatConversionAllowanceWritingDownAllowances","duration","during","Trade"]
[null,null,"C2109","Balancing allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryBalancingAllowancesTotal","ct-comp:FlatConversionAllowanceBalancingAllowances","duration","during","Trade"]
[null,null,"C2110","Flat conversion allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryTotalAllowancesTotal","ct-comp:FlatConversionAllowanceTotalAllowances","duration","during","Trade"]
[null,null,"C2111","Flat conversion allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryBalancingChargesTotal","ct-comp:FlatConversionAllowanceTotalBalancingCharges","duration","during","Trade"]
[null,null,"C2112","Written down value carried forward","current","MO",null,"ct-CaseI:TradingProfitsIndividualTradeFCASummaryWDVCFTotal","ct-comp:FlatConversionAllowanceWrittenDownValue","instant","current","Trade"]
["y",null,null,"C25 Research & Development allowances","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeRDA","","",""]
[null,null,null,"Research & development allowances: total","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeRDAllowancesTotal","","",""]
[null,null,null,"Allowance not claimed brought forward","current","MO",null,"ct-CaseI:TradingProfitsIndividualTradeRDAllowancesAllowanceNotClaimedBFTotal","","","","Trade"]
[null,null,null,"Qualifying expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeRDAllowancesQualifyingExpenditureTotal","","","","Trade"]
[null,null,null,"Demolition costs","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeRDAllowancesDemolitionCostsTotal","","","","Trade"]
[null,null,null,"Disposal values","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeRDAllowancesSummaryDisposalValuesTotal","","","","Trade"]
[null,null,null,"R&D - Balancing Charges : Charges","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeRDAAllowancesBalancingCharge","","","","Trade"]
["y","need","RAD01","Research & development","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeRDAllowances","ct-comp:ResearchDevelopmentAllowancesAllowances","duration","during","Trade"]
["y",null,"PB01","Patent Box profit",null,"MO",null,null,"ct-comp:PatentBoxAdjustmentRelevantIPProfitRP",null,"during","Trade"]
["y",null,"PB02","PB loss",null,"MO",null,null,"ct-comp:PatentBoxAdjustmentRelevantIPLossRIPL",null,"during","Trade"]
["y",null,"PB03","PB loss bf",null,"MO",null,null,"ct-comp:PatentBoxAdjustmentRelevantIPLossesRIPLBroughtForward",null,"current","Trade"]
["y",null,"PB04","PB adjustment",null,"MO",null,null,"ct-comp:PatentBoxAdjustment",null,"during","Trade"]
[null,null,null,"Allowance not claimed carried forward","current","MO",null,"ct-CaseI:TradingProfitsIndividualTradeRDAllowancesAllowanceNotClaimedCFTotal","","","","Trade"]
["header",null,null,"C26 Business premises renovation allowances","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowances","","",""]
["y","bpra","C2601","Qualifying expenditure brought forward","previous","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesQualifyingExpenditureBF","ct-comp:BusinessPremisesRenovationAllowancesQualifyingExpenditureBalance","instant","previous","Trade"]
["y","bpra","C2602","Qualifying expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesQualifyingExpenditure","ct-comp:BusinessPremisesRenovationAllowancesQualifyingExpenditure","duration","during","Trade"]
[null,"bpra","C2603","Demolition costs","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesDemolitionCosts","ct-comp:BusinessPremisesRenovationAllowancesDemolitionCosts","duration","during","Trade"]
["y","bpra","C2604","Disposals","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesDisposals","ct-comp:BusinessPremisesRenovationAllowancesDisposals","duration","during","Trade"]
["y","bpra","C2605","Initial allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesInitialAllowance","ct-comp:BusinessPremisesRenovationAllowancesInitialAllowance","duration","during","Trade"]
["y","bpra","C2606","Writing down allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesWritingDownAllowance","ct-comp:BusinessPremisesRenovationAllowancesWritingDownAllowance","duration","during","Trade"]
["y","bpra","C2607","Balancing allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesBalancingAllowance","ct-comp:BusinessPremisesRenovationAllowancesBalancingAllowance","duration","during","Trade"]
[null,"bpra","C2608","Business premises renovation","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesTotalAllowances","ct-comp:BusinessPremisesRenovationAllowancesTotalAllowances","duration","during","Trade"]
["y","bpra","C2609","Business premises renovation","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesBalancingCharge","ct-comp:BusinessPremisesRenovationAllowancesBalancingCharges","duration","during","Trade"]
["y","bpra","C2610","Qualifying expenditure carried forward","current","MO",null,"ct-CaseI:TradingProfitsIndividualTradeBusinessPremisesRenovationAllowancesQualifyingExpenditureCF","ct-comp:BusinessPremisesRenovationAllowancesQualifyingExpenditureBalance","instant","current","Trade"]
["header",null,null,"C27 Special Rate Pool","during","ZZ",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePool","","",""]
["y","p m special","C2701","Written down value brought forward","previous","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolWDVBF","ct-comp:SpecialRatePoolWrittenDownValue","instant","previous","Trade"]
[null,"p m special","C2702","Thermal insulation expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolThermalInsulationExpenditure","ct-comp:SpecialRatePoolThermalInsulationExpenditure","duration","during","Trade"]
[null,"p m special","C2703","Integral features expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolIntegralFeaturesExpenditure","ct-comp:SpecialRatePoolIntegralFeaturesExpenditure","duration","during","Trade"]
[null,"p m special","C2704","Long Life Asset Expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolLongLifeAssetExpenditure","ct-comp:SpecialRatePoolLongLifeAssetExpenditure","duration","during","Trade"]
[null,"p m special","C2705","LLA Expenditure Before Relevant Date","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolLLAExpenditureBeforeRelevantDate","ct-comp:SpecialRatePoolLLAExpenditureBeforeRelevantDate","duration","during","Trade"]
["y","p m special","C2706","Total special rate expenditure","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolTotalSpecialRateExpenditure","ct-comp:SpecialRatePoolTotalSpecialRateExpenditure","duration","during","Trade"]
["y","p m special","C2707","Expenditure qualifying for annual investment allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolExpenditureQualifyingForAIA","ct-comp:SpecialRatePoolExpenditureQualifyingForAnnualInvestmentAllowance","duration","during","Trade"]
["y","p m special","C2708","Total disposal receipts","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolTotalDisposalReceipts","ct-comp:SpecialRatePoolTotalDisposalReceipts","duration","during","Trade"]
["y","p m special","C2709","Annual investment allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolAnnualInvestmentAllowance","ct-comp:SpecialRatePoolAnnualInvestmentAllowance","duration","during","Trade"]
["y","p m special","C2710","Writing down allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolWritingDownAllowance","ct-comp:SpecialRatePoolWritingDownAllowance","duration","during","Trade"]
["y","p m special","C2711","Balancing allowance","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolBalancingAllowance","ct-comp:SpecialRatePoolBalancingAllowance","duration","during","Trade"]
[null,"p m special","C2712","Total allowances","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolTotalAllowances","ct-comp:SpecialRatePoolTotalAllowances","duration","during","Trade"]
["y","p m special","C2713","Balancing charge","during","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolBalancingCharge","ct-comp:SpecialRatePoolBalancingCharge","duration","during","Trade"]
["y","p m special","C2714","Written down value carried forward","current","MO",null,"ct-CaseI:TradingProfitsIndividualTradeSpecialRatePoolWDVCF","ct-comp:SpecialRatePoolWrittenDownValue","instant","current","Trade"]
[null,null,null,"E. Schedule A","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsEScheduleA","","",""]
["header","sch A","E0100","E1 Schedule A income or loss","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildings",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
["y","sch A","E0101","Profit per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdditionsProfitPerAccounts","ct-comp:ProfitLossPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0102","Adjusted profit or loss before accounting period adjustments","during","MO",null,"ct-SchA:IncomeFromUKLandAndBuildingsAdjustedProfitBeforeAPAdjustments","ct-comp:AdjustedProfitOrLossBeforeAccountingPeriodAdjustments","duration","during","PropertyBusiness"]
[null,"sch A","E0103","Adjustments in computing property business profits","during","ZZ",null,"ct-SchA:IncomeFromUKLandAndBuildingsAdjustments",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
[null,"sch A","E0104","Turnover not taxable","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsTurnoverNotTaxable","ct-comp:AdjustmentsTurnoverNotTaxable","duration","during","PropertyBusiness"]
[null,"sch A","E0105","Other income not taxable","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsOtherIncomeNotTaxable","ct-comp:AdjustmentsOtherIncomeNotTaxable","duration","during","PropertyBusiness"]
["y","sch A","E0106","Property income per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsPropertyIncomePerAccounts","ct-comp:AdjustmentsPropertyIncomePerAccounts","duration","during","PropertyBusiness"]
["y","sch A","E0107","Property receipts per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsPropertyReceiptsPerAccounts","ct-comp:AdjustmentsPropertyReceiptsPerAccounts","duration","during","PropertyBusiness"]
["y","sch A","E0108","Property expenses per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsPropertyExpensesPerAccounts","ct-comp:AdjustmentsPropertyExpensesPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0109","Non-trading loan relationships per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsNTLRPerAccounts","ct-comp:AdjustmentsNon-tradingLoanRelationshipsPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0110","Non-trading loan relationship credits per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsNTLRCreditsPerAccounts","ct-comp:AdjustmentsNon-tradingLoanRelationshipCreditsPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0111","Non-trading loan relationship debits per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsNTLRDebitsPerAccounts","ct-comp:AdjustmentsNon-tradingLoanRelationshipDebitsPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0112","Case V profit or loss per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsCaseVProfitOrLossPerAccounts","ct-comp:AdjustmentsCaseVProfitOrLossPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0113","Case V receipts per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsCaseVReceiptsPerAccounts","ct-comp:AdjustmentsCaseVReceiptsPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0114","Case V expenses per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsCaseVExpensesPerAccounts","ct-comp:AdjustmentsCaseVExpensesPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0115","Case VI profit or loss per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsCaseVIProfitOrLossPerAccounts","ct-comp:AdjustmentsCaseVIProfitOrLossPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0116","Case VI receipts per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsCaseVIReceiptsPerAccounts","ct-comp:AdjustmentsCaseVIReceiptsPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0117","Case VI expenses per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsCaseVIExpensesPerAccounts","ct-comp:AdjustmentsCaseVIExpensesPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0118","Income from which tax has been deducted per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsIncomeFromWhichTaxDeducted","ct-comp:AdjustmentsIncomeFromWhichTaxHasBeenDeductedPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0119","Franked investment income per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsFIIPerAccounts","ct-comp:AdjustmentsFrankedInvestmentIncomePerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0120","Charges per accounts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAdjustmentsChargesPerAccounts","ct-comp:AdjustmentsChargesPerAccounts","duration","during","PropertyBusiness"]
[null,"sch A","E0182","Income from UK land and buildings","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsAssessable","ct-comp:IncomeFromUKLandAndBuildings","duration","during","Company"]
["y","sch A","E0183","Schedule A loss of period","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsDeductionsLossesArising","ct-comp:AdjustedLossOfPeriod","duration","during","PropertyBusiness"]
["header",null,null,"E2 Schedule A losses","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsDeductionsLosses","","",""]
[null,"sch A","E0201","Schedule A loss of period","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsDeductionsLossesArising","ct-comp:AdjustedLossOfPeriod","duration","during","PropertyBusiness"]
[null,"sch A","E0202","Schedule A losses under section 392A ICTA","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsDeductionsLossesUsedAgainstProfitsOfThePeriod","ct-comp:UKPropertyBusinessScheduleALossesUnderSection392AICTA","duration","during","Company"]
["y","sch A","E0203","Loss treated as surrendered","during","MO",null,"ct-default:CTLandRemediationTaxCreditLossTreatedAsSurrenderedScheduleA","ct-comp:LossTreatedAsSurrendered","duration","during","PropertyBusiness"]
[null,"sch A","E0204","Loss surrendered for first-year tax credit","during","MO",null,"ct-default:CTFYATaxCreditLossSurrenderedScheduleA","ct-comp:LossSurrenderedForFirst-yearTaxCredit","duration","during","PropertyBusiness"]
[null,"sch A","E0205","First-year tax credit loss restored","during","MO",null,"ct-default:CTFYATaxCreditLossRestoredScheduleA","ct-comp:First-yearTaxCreditLossRestored","duration","during","PropertyBusiness"]
["y","sch A","E0206","Trading losses brought forward","during","MO",null,null,"ct-comp:BalanceOfLossesBroughtForwardCarriedForward","instant","previous","PropertyBusiness"]
["y","sch A","E0207","Balance of losses carried forward","during","MO",null,null,"ct-comp:BalanceOfLossesBroughtForwardCarriedForward","instant","current","PropertyBusiness"]
["header",null,null,"E3 Schedule A capital allowances","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsDeductionsCapitalAllowances","","","","PropertyBusiness"]
[null,"sch A","E0301","Balancing charges","during","ZZ",null,"ct-SchA:IncomeFromUKLandbuildingsCapitalAllowancesCharges",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
[null,"sch A","E0302","Schedule A : Balancing charges","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBalancingCharges","ct-comp:TotalBalancingCharges","duration","during","PropertyBusiness"]
[null,"sch A","E0303","Capital allowances","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsCapitalAllowancesAllowances",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
[null,"sch A","E0304","Schedule A : Capital allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsCapitalAllowancesTotalAllowances","ct-comp:TotalCapitalAllowances","duration","during","PropertyBusiness"]
["header",null,null,"E3.1 Plant and machinery pool","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPool","","","","PropertyBusiness"]
["y","sch A","E3101","Written down value brought forward","previous","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolWDVBF","ct-comp:MainPoolWrittenDownValue","instant","previous","PropertyBusiness"]
["y","sch A","E3102","Relevant first year expenditure","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolRelevantFirstYearExpenditure","ct-comp:MainPoolRelevantFirstYearExpenditure","duration","during","PropertyBusiness"]
["y","sch A","E3103","Other expenditure qualifying for first year allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolOtherExpenditureQualifyingForFYA","ct-comp:MainPoolOtherExpenditureQualifyingForFirstYearAllowances","duration","during","PropertyBusiness"]
[null,"sch A","E3104","Total expenditure qualifying for FYA","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolTotalExpenditureQualifyingForFYA","ct-comp:MainPoolTotalExpenditureQualifyingForFYA","duration","during","PropertyBusiness"]
["y","sch A","E3105","Expenditure qualifying for writing down allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolExpenditureQualifyingForWDA","ct-comp:MainPoolExpenditureQualifyingForWritingDownAllowance","duration","during","PropertyBusiness"]
["y","sch A","E3106","Expenditure qualifying for annual investment allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolExpenditureQualifyingForAIA","ct-comp:MainPoolExpenditureQualifyingForAnnualInvestmentAllowance","duration","during","PropertyBusiness"]
["y","sch A","E3107","Disposal proceeds","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolTotalDisposalReceipts","ct-comp:MainPoolTotalDisposalReceipts","duration","during","PropertyBusiness"]
["y","sch A","E3108","Plant & machinery : Charges","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolBalancingCharge","ct-comp:MainPoolBalancingCharges","duration","during","PropertyBusiness"]
[null,"sch A","E3109","FYA in respect of relevant FYA expenditure","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolFYAInRespectOfRelevantFYAExpenditure","ct-comp:MainPoolFYAInRespectOfRelevantFYAExpenditure","duration","during","PropertyBusiness"]
[null,"sch A","E3110","Other first year allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolOtherFirstYearAllowances","ct-comp:MainPoolOtherFirstYearAllowances","duration","during","PropertyBusiness"]
[null,"sch A","E3111","Total first year allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolTotalFirstYearAllowances","ct-comp:MainPoolTotalFirstYearAllowances","duration","during","PropertyBusiness"]
["y","sch A","E3112","Annual investment allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolAnnualInvestmentAllowance","ct-comp:MainPoolAnnualInvestmentAllowance","duration","during","PropertyBusiness"]
["y","sch A","E3113","Writing down allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolWritingDownAllowances","ct-comp:MainPoolWritingDownAllowances","duration","during","PropertyBusiness"]
["y","sch A","E3114","Balancing allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolBalancingAllowances","ct-comp:MainPoolBalancingAllowances","duration","during","PropertyBusiness"]
[null,"sch A","E3115","Plant & machinery : Allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolTotalAllowances","ct-comp:MainPoolTotalAllowances","duration","during","PropertyBusiness"]
["y","sch A","E3116","Written down value carried forward","current","MO",null,"ct-SchA:IncomeFromUKLandBuildingsPMAGeneralPoolWDVCF","ct-comp:MainPoolWrittenDownValue","instant","current","PropertyBusiness"]
["header",null,null,"E3.4 Agricultural Buildings Allowance","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsABA","","","","PropertyBusiness"]
[null,"ok","E3401","ABA: total","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsABATotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
[null,"ok","E3402","Agricultural Buildings : Allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsABAAllowancesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
[null,"ok","E3403","Agricultural Buildings : Charges","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsABABalancingChargeTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
["header",null,null,"E3.5 Industrial Buildings Allowance","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsDeductionsIBA","","","","PropertyBusiness"]
[null,"ok","E3501","IBA: total","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsIBATotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
[null,"ok","E3502","Industrial Buildings : Charges","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsIBABalancingChargesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
[null,"ok","E3503","Industrial Buildings : Allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsIBAAllowancesTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
["header",null,null,"E3.7 Flat conversion allowances","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsFCAs","","","","PropertyBusiness"]
[null,null,"E3701","Flat conversion allowance: total","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsTotal",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"},"PropertyBusiness"]
["y","fca","E3702","Written down value brought forward","previous","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsWDVBFTotal","ct-comp:FlatConversionAllowanceWrittenDownValue","instant","previous","PropertyBusiness"]
["y","fca","E3703","Total expenditure qualifying for initial allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsExpenditureQualifyingForIATotal","ct-comp:FlatConversionAllowanceTotalExpenditureQualifyingForInitialAllowances","duration","during","PropertyBusiness"]
[null,"fca","E3704","Expenditure qualifying for writing down allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsExpenditureQualifyingForWDATotal","ct-comp:FlatConversionAllowanceExpenditureQualifyingForWritingDownAllowance","duration","during","PropertyBusiness"]
[null,"fca","E3705","Demolition costs","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsDemolitionCostsTotal","ct-comp:FlatConversionAllowanceDemolitionCosts","duration","during","PropertyBusiness"]
["y","fca","E3706","Disposals","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsTotalDisposalsReceiptsTotal","ct-comp:FlatConversionAllowanceTotalDisposalReceipts","duration","during","PropertyBusiness"]
["y","fca","E3707","Total initial allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsInitialAllowancesTotal","ct-comp:FlatConversionAllowanceTotalInitialAllowances","duration","during","PropertyBusiness"]
["y","fca","E3708","Writing down allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsWritingDownAllowancesTotal","ct-comp:FlatConversionAllowanceWritingDownAllowances","duration","during","PropertyBusiness"]
["y","fca","E3709","Balancing allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsBalancingAllowancesTotal","ct-comp:FlatConversionAllowanceBalancingAllowances","duration","during","PropertyBusiness"]
[null,"fca","E3710","Flat Conversion - Initial Allowances : Allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsTotalAllowancesTotal","ct-comp:FlatConversionAllowanceTotalAllowances","duration","during","PropertyBusiness"]
["y","fca","E3711","Flat Conversion - Initial Allowances : Charges","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsBalancingChargesTotal","ct-comp:FlatConversionAllowanceTotalBalancingCharges","duration","during","PropertyBusiness"]
["y","fca","E3712","Written down value carried forward","current","MO",null,"ct-SchA:IncomeFromUKLandBuildingsFCAsWDVCFTotal","ct-comp:FlatConversionAllowanceWrittenDownValue","instant","current","PropertyBusiness"]
["header",null,null,"E3.8  Business premises renovation allowances","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowances","","","","PropertyBusiness"]
["y","bpra","E3801","Qualifying expenditure brought forward","previous","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesQualifyingExpenditureBF","ct-comp:BusinessPremisesRenovationAllowancesQualifyingExpenditureBalance","instant","previous","PropertyBusiness"]
["y","bpra","E3802","Qualifying expenditure","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesQualifyingExpenditure","ct-comp:BusinessPremisesRenovationAllowancesQualifyingExpenditure","duration","during","PropertyBusiness"]
[null,"bpra","E3803","Demolition costs","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesDemolitionCosts","ct-comp:BusinessPremisesRenovationAllowancesDemolitionCosts","duration","during","PropertyBusiness"]
["y","bpra","E3804","Disposals","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesDisposals","ct-comp:BusinessPremisesRenovationAllowancesDisposals","duration","during","PropertyBusiness"]
["y","bpra","E3805","Initial allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesInitialAllowance","ct-comp:BusinessPremisesRenovationAllowancesInitialAllowance","duration","during","PropertyBusiness"]
["y","bpra","E3806","Writing down allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesWritingDownAllowance","ct-comp:BusinessPremisesRenovationAllowancesWritingDownAllowance","duration","during","PropertyBusiness"]
["y","bpra","E3807","Balancing allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesBalancingAllowance","ct-comp:BusinessPremisesRenovationAllowancesBalancingAllowance","duration","during","PropertyBusiness"]
["y","bpra","E3808","Business premises renovation allowance : Allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesTotalAllowances","ct-comp:BusinessPremisesRenovationAllowancesTotalAllowances","duration","during","PropertyBusiness"]
["y","bpra","E3809","Business premises renovation allowance : Charges","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesBalancingCharge","ct-comp:BusinessPremisesRenovationAllowancesBalancingCharges","duration","during","PropertyBusiness"]
["y","bpra","E3810","Qualifying expenditure carried forward","current","MO",null,"ct-SchA:IncomeFromUKLandBuildingsBusinessPremisesRenovationAllowancesQualifyingExpenditureCF","ct-comp:BusinessPremisesRenovationAllowancesQualifyingExpenditureBalance","instant","current","PropertyBusiness"]
["header",null,null,"E3.9 Special Rate Pool","during","ZZ",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePool","","","","PropertyBusiness"]
["y","sch A","E3901","Written down value brought forward","previous","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolWDVBF","ct-comp:SpecialRatePoolWrittenDownValue","instant","previous","PropertyBusiness"]
[null,"sch A","E3902","Thermal insulation expenditure","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolThermalInsulationExpenditure","ct-comp:SpecialRatePoolThermalInsulationExpenditure","duration","during","PropertyBusiness"]
[null,"sch A","E3903","Integral features expenditure","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolIntegralFeaturesExpenditure","ct-comp:SpecialRatePoolIntegralFeaturesExpenditure","duration","during","PropertyBusiness"]
[null,"sch A","E3904","Long Life Asset Expenditure","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolLongLifeAssetExpenditure","ct-comp:SpecialRatePoolLongLifeAssetExpenditure","duration","during","PropertyBusiness"]
[null,"sch A","E3905","LLA Expenditure Before Relevant Date","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolLLAExpenditureBeforeRelevantDate","ct-comp:SpecialRatePoolLLAExpenditureBeforeRelevantDate","duration","during","PropertyBusiness"]
["y","sch A","E3906","Total special rate expenditure","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolTotalSpecialRateExpenditure","ct-comp:SpecialRatePoolTotalSpecialRateExpenditure","duration","during","PropertyBusiness"]
["y","sch A","E3907","Expenditure qualifying for annual investment allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolExpenditureQualifyingForAIA","ct-comp:SpecialRatePoolExpenditureQualifyingForAnnualInvestmentAllowance","duration","during","PropertyBusiness"]
["y","sch A","E3908","Total disposal receipts","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolTotalDisposalReceipts","ct-comp:SpecialRatePoolTotalDisposalReceipts","duration","during","PropertyBusiness"]
["y","sch A","E3909","Annual investment allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolAnnualInvestmentAllowance","ct-comp:SpecialRatePoolAnnualInvestmentAllowance","duration","during","PropertyBusiness"]
["y","sch A","E3910","Writing down allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolWritingDownAllowance","ct-comp:SpecialRatePoolWritingDownAllowance","duration","during","PropertyBusiness"]
["y","sch A","E3911","Balancing Allowance","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolBalancingAllowance","ct-comp:SpecialRatePoolBalancingAllowance","duration","during","PropertyBusiness"]
[null,"sch A","E3912","Total allowances","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolTotalAllowances","ct-comp:SpecialRatePoolTotalAllowances","duration","during","PropertyBusiness"]
["y","sch A","E3913","Balancing charge","during","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolBalancingCharge","ct-comp:SpecialRatePoolBalancingCharge","duration","during","PropertyBusiness"]
["y","sch A","E3914","Written down value carried forward","current","MO",null,"ct-SchA:IncomeFromUKLandBuildingsSpecialRatePoolWDVCF","ct-comp:SpecialRatePoolWrittenDownValue","instant","current","PropertyBusiness"]
["header",null,null,"F. Investment income and reliefs","during","ZZ",null,"ct-default:InvestmentIncomeAndReliefs","","",""]
["header",null,null,"Non-trading loan relationships","during","ZZ",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationships","","",""]
[null,"non trading","F0101","Exchange gains","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsExchangeGains","ct-comp:LoanRelationshipsExchangeGains","duration","during","Company"]
[null,"non trading","F0102","Exchange losses","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsExchangeLosses","ct-comp:LoanRelationshipsExchangeLosses","duration","during","Company"]
[null,"non trading","F0103","Other credits","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsOtherCredits","ct-comp:LoanRelationshipsOtherCredits","duration","during","Company"]
[null,"non trading","F0104","Other debits","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsOtherDebits","ct-comp:LoanRelationshipsOtherDebits","duration","during","Company"]
[null,"non trading","F0105","Trade receipts","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsCreditsTreatedAsTradeReceipts","ct-comp:LoanRelationshipsTradeReceipts","duration","during","Company"]
[null,"non trading","F0106","Trade expenses","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsDebitsTreatedAsTradeExpenses","ct-comp:LoanRelationshipsTradeExpenses","duration","during","Company"]
[null,"non trading","F0107","Profits and gains from Non-Trading loan relationships","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsProfitsAndGainsFromNTLR","ct-comp:ProfitsAndGainsFromNon-tradingLoanRelationships","duration","during","Company"]
[null,"non trading","F0108","Non-trading deficit","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsNonTradingDeficit","ct-comp:LoanRelationshipsNon-tradingDeficit","duration","during","Company"]
[null,"non trading","F0109","Non-trade loan relationship deficit brought forward","previous","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsNonTradeDeficitsBF","ct-comp:LoanRelationshipsNon-tradeLoanRelationshipDeficit","instant","previous","Company"]
[null,"non trading","F0110","Non-trade deficits brought forward","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsDeficitBFAndUsed","ct-comp:LoanRelationshipsNon-tradeDeficitsBroughtForward","duration","during","Company"]
[null,"non trading","F0111","NTLR deficits brought forward and carried forward","current","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsNonTradeDeficitBFAndCF","ct-comp:LoanRelationshipsNTLRDeficitsBroughtForwardAndCarriedForward","instant","current","Company"]
[null,"non trading","F0112","Non-trade loan relationship deficit brought back","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsDeficitBroughtBack","ct-comp:LoanRelationshipsNon-tradeLoanRelationshipDeficitBroughtBack","duration","during","Company"]
[null,"non trading","F0113","Non-trade deficits of this AP","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsDeficitOfThisOrLaterPeriodUsed","ct-comp:LoanRelationshipsNon-tradeDeficitsOfThisAP","duration","during","Company"]
[null,"non trading","F0114","Non-trade loan relationship deficit carried back","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsNonTradeDeficitsCarriedBack","ct-comp:LoanRelationshipsNon-tradeLoanRelationshipDeficitCarriedBack","duration","during","Company"]
[null,"non trading","F0115","Surrendered as group relief","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsNonTradeDeficitsSurrenderedAsGroupRelief","ct-comp:LoanRelationshipsSurrenderedAsGroupRelief","duration","during","Company"]
[null,"non trading","F0116","Non-trade loan relationship deficit carried forward","current","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsNonTradeDeficitsCF","ct-comp:LoanRelationshipsNon-tradeLoanRelationshipDeficit","instant","current","Company"]
[null,"non trading","F0117","Total carried forward","current","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsNonTradeDeficitsTotalCF","ct-comp:LoanRelationshipsTotalCarriedForward","instant","current","Company"]
[null,"non trading","F0118","Transfer pricing adjustments","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonTradingLoanRelationshipsTransferPricingAdjustments","ct-comp:LoanRelationshipsTransferPricingAdjustments","duration","during","Company"]
["header",null,null,"F3.1 Corporate venturing and unlisted share loss relief","during","ZZ",null,"ct-default:InvestmentIncomeAndReliefsCorporateVenturingAndUnlistedShareLossRelief","","",""]
[null,"cvs","F0301","Corporate venturing scheme loss relief","during","MO",null,"ct-default:InvestmentIncomeAndReliefsCorporateVenturingAndUnlistedShareLossReliefCVSLossRelief","ct-comp:CorporateVenturingSchemeLossRelief","duration","during","Company"]
[null,"cvs","F0302","Unlisted share loss relief","current","MO",null,"ct-default:InvestmentIncomeAndReliefsCorporateVenturingAndUnlistedShareLossReliefUnlistedShareLossRelief","ct-comp:UnlistedShareLossRelief","instant","current","Company"]
[null,"cvs","F0303","Non-exempt distributions","during","ZZ",null,"ct-default:InvestmentIncomeAndReliefsNonExemptDistributions",{"$error":"#N/A"},{"$error":"#N/A"},{"$error":"#N/A"}]
[null,"cvs","F0304","Total non-exempt distributions","during","MO",null,"ct-default:InvestmentIncomeAndReliefsNonExemptDistributionsTotal","ct-comp:TotalNon-exemptDistributions","duration","during","Company"]
["header",null,null,"G6 Income from Special Leasing","during","ZZ",null,"ct-OtherInc:CaseVIIncomeIncomeFromSpecialLeasing","","",""]
["header",null,null,"L. Management Expenses","during","ZZ",null,"ct-DR:ManagementExpenses","","",""]
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[null,"MO",{"$f":"ROUNDDOWN('Page 6'!K19,0)","v":0},null,null,null,"VaccineResearch",null,null,null,null,null,null,560,"MO",{"$f":"'new 6'!F53","v":0},null,null,null,"LandOrLifeCredit"]
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[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L31,'Page 6'!K35))","v":0},null,null,null,null,"MachineryAndPlantMainPool","BalancingCharges",null,null,null,null,586,"MO",{"$f":"'new 7'!J12","v":0},null,null,null,"NIcorporationTaxIncluded"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!I31,'Page 6'!H35))","v":0},null,null,null,null,null,"CapitalAllowances",null,null,null,null,590,"MO",{"$f":"'new 7'!J14","v":0},null,null,null,"RingFenceSupplementaryChargeIncluded"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L33,'Page 6'!K37))","v":0},null,null,null,null,"Cars","BalancingCharges",null,null,null,null,595,"MO",{"$f":"'new 7'!J16","v":0},null,null,null,"TaxAlreadyPaid"]
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[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L35,'Page 6'!K39))","v":0},null,null,null,null,"IndustrialBuildings","BalancingCharges",null,null,null,null,605,"MO",{"$f":"'new 7'!J22","v":0},null,null,null,null,"TaxOverpaid"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!I35,'Page 6'!H39))","v":0},null,null,null,null,null,"CapitalAllowances",null,null,null,null,610,"MO",{"$f":"'new 7'!J24","v":0},null,null,null,"RefundsSurrendered"]
[null,"MO",{"$f":"INT('Page 6'!H41)","v":0},null,null,null,null,"BusinessPremisesRenovationIncluded","BalancingCharges",null,null,null,null,614,"MO",{"$f":"'new 7'!J26","v":0},null,null,null,"AVECVGECsurrenderedToThisCompany"]
[null,"MO",{"$f":"INT('Page 6'!K41)","v":0},null,null,null,null,null,"CapitalAllowances",null,null,null,null,615,"MO",{"$f":"'new 7'!J30","v":0},null,null,null,"RandDExpenditureCreditsSurrendered"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L37,'Page 6'!K43))","v":0},null,null,null,null,"Others","BalancingCharges",null,null,null,null,616,"ZZ",{"$f":"IF('new 7'!C37=\"x\",\"yes\",\"\")","v":""},null,null,null,"ExporterInformation","GoodsExported"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!I37,'Page 6'!H43))","v":0},null,null,null,null,null,"CapitalAllowances",null,null,null,null,617,"ZZ",{"$f":"IF('new 7'!G37=\"x\",\"yes\",\"\")","v":""},null,null,null,null,"ServicesExported"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!I41,'Page 6'!H49))","v":0},null,null,null,null,"AIACapitalAllowancesNotInc",null,null,null,null,null,618,"ZZ",{"$f":"IF('new 7'!M37=\"x\",\"yes\",\"\")","v":""},null,null,null,null,"NeitherGoodsNorServicesExported"]
[null,"MO",{"$f":"INT('Page 6'!H51)","v":0},null,null,null,null,"BusinessPremisesRenovationNotIncluded","BalancingCharges",null,null,null,null,620,"MO",{"$f":"'new 7'!J43","v":0},null,null,"IndicatorsAndInformation","FrankedInvestmentIncome"]
[null,"MO",{"$f":"INT('Page 6'!K51)","v":0},null,null,null,null,null,"CapitalAllowances",null,null,null,null,625,"ZZ",{"$f":"'new 7'!L45","v":0},null,null,null,"NumberOf51groupCompanies"]
[null,"MO",{"$f":"INT(SUM(IF(short,'Page 3 short'!L43,'Page 6'!K53)))","v":0},null,null,null,null,"OtherNonTradingChargesAndAllowances","BalancingCharges",null,null,null,null,630,"ZZ",{"$f":"IF('new 7'!M49=\"x\",\"yes\",\"\")","v":""},null,null,null,"InstalmentPayments"]
[null,"MO",{"$f":"INT(SUM(IF(short,'Page 3 short'!I43,'Page 6'!H53)))","v":0},null,null,null,null,null,"CapitalAllowances",null,null,null,null,631,"ZZ",{"$f":"IF('new 7'!M52=\"x\",\"yes\",\"\")","v":""},null,null,null,"VeryLargeQIPs"]
[null,"ZZ",{"$f":"IF(short,IF('Page 3 short'!H45=\"x\",\"yes\",\"\"),IF('Page 6'!G56=\"x\",\"yes\",\"\"))","v":""},null,null,null,null,"FlatConversion",null,null,null,null,null,635,"ZZ",{"$f":"IF('new 7'!M55=\"x\",\"yes\",\"\")","v":""},null,null,null,"GroupPayment"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L50,'Page 6'!K60))","v":0},null,null,null,"MachineryAndPlantExpenditure",null,null,null,null,null,null,640,"ZZ",{"$f":"IF('new 7'!M57=\"x\",\"yes\",\"\")","v":""},null,null,null,"IntangibleAssets"]
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[null,"MO",{"$f":"INT(SUM(IF(short,'Page 3 short'!L52,'Page 6'!K63)))","v":0},null,null,null,"DesignatedEnvironmentallyFriendlyMachineryAndPlant",null,null,null,null,null,null,647,"MO",{"$f":"INT(SUM('new 7'!J61))","v":0},null,null,null,"EatOutToHelpOutScheme"]
[null,"MO",{"$f":"INT(SUM(IF(short,'Page 3 short'!L54,'Page 6'!K66)))","v":0},null,null,null,"MachineryAndPlantLongLife",null,null,null,null,null,null,650,"ZZ",{"$f":"IF('new 8'!M7=\"x\",\"yes\",\"\")","v":""},null,null,"EnhancedExpenditure","SMEclaim"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L56,'Page 6'!K68))","v":0},null,null,null,"OtherMachineryAndPLant",null,null,null,null,null,null,653,"ZZ",{"$f":"IF('new 8'!M9=\"x\",\"yes\",\"\")","v":""},null,null,null,"RAndDIntensiveSMEclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,655,"ZZ",{"$f":"IF('new 8'!M11=\"x\",\"yes\",\"\")","v":""},null,null,null,"LargeCompanyClaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,656,"ZZ",{"$f":"IF('new 8'!M13=\"x\",\"yes\",\"\")","v":""},null,null,null,"RAndDClaimNotificationForm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,657,"ZZ",{"$f":"IF('new 8'!M15=\"x\",\"yes\",\"\")","v":""},null,null,null,"AdditionalRAndDForm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,658,"ZZ",{"$f":"IF('new 8'!M17=\"x\",\"yes\",\"\")","v":""},null,null,null,"AdditionalCreativesForm"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,659,"MO",{"$f":"INT('new 8'!J19)","v":0},null,null,null,"RAndDExpenditureSME"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,660,"MO",{"$f":"INT('new 8'!J21)","v":0},null,null,null,"RandDEnhancedExpenditure"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,663,"MO",{"$f":"INT('new 8'!J23)","v":0},null,null,null,"CreativesCoreExpenditure"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,665,"MO",{"$f":"INT('new 8'!J25)","v":0},null,null,null,"CreativeEnhancedExpenditure"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!F61,'Page 7'!I7))","v":0},null,null,"LossesDeficitsAndExcess","CaseI","Arising",null,null,null,null,null,670,"MO",{"$f":"INT('new 8'!J28)","v":0},null,null,null,"RandDAndCreativeEnhancedExpenditure"]
[null,"MO",{"$f":"INT(SUM('Page 7'!L7))","v":0},null,null,null,null,"SurrenderMaximum",null,null,null,null,null,675,"MO",{"$f":"INT('new 8'!J31)","v":0},null,null,null,"SMEclaimAsLargeCompany"]
[null,"MO",{"$f":"INT(SUM(IF(short,'Page 3 short'!L61,'Page 7'!I10)))","v":0},null,null,null,"CaseVarising",null,null,null,null,null,null,680,"MO",{"$f":"INT('new 8'!J33)","v":0},null,null,null,"VaccineResearch"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!F64,'Page 7'!I13))","v":0},null,null,null,"Loans","Arising",null,null,null,null,null,685,"MO",{"$f":"INT('new 8'!J39)","v":0},null,null,"LandRemediationEnhancedExpenditure"]
[null,"MO",{"$f":"INT(SUM('Page 7'!L13))","v":0},null,null,null,null,"SurrenderMaximum",null,null,null,null,null,689,"MO",{"$f":"INT('new 8'!J50)","v":0},null,null,"AllowancesAndCharges","FullExpensing","BalancingCharges"]
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[null,"MO",{"$f":"INT(SUM('Page 7'!L16))","v":0},null,null,null,null,"SurrenderMaximum",null,null,null,null,null,690,"MO",{"$f":"INT('new 8'!F48)","v":0},null,null,null,"AIACapitalAllowancesInc"]
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[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L68,'Page 7'!I22))","v":0},null,null,null,"CaseVIarising",null,null,null,null,null,null,691,"MO",{"$f":"INT('new 8'!F53)","v":0},null,null,null,null,"CapitalAllowances"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!F71,'Page 7'!I25))","v":0},null,null,null,"CapitalLossesArising",null,null,null,null,null,null,694,"MO",{"$f":"INT('new 8'!J56)","v":0},null,null,null,"MachineryAndPlantSpecialRateAllowance","BalancingCharges"]
[null,"MO",{"$f":"INT('Page 7'!I28)","v":0},null,null,null,"NonTradingLossesIntangibles","Arising",null,null,null,null,null,693,"MO",{"$f":"INT('new 8'!F56)","v":0},null,null,null,null,"CapitalAllowances"]
[null,"MO",{"$f":"INT(SUM('Page 7'!L28))","v":0},null,null,null,null,"SurrenderMaximum",null,null,null,null,null,700,"MO",{"$f":"INT(SUM('new 8'!J59))","v":0},null,null,null,"MachineryAndPlantSpecialRatePool","BalancingCharges"]
[null,"MO",{"$f":"INT(SUM('Page 7'!L31))","v":0},null,null,null,"ExcessNontradeMaximum",null,null,null,null,null,null,695,"MO",{"$f":"INT(SUM('new 8'!F59))","v":0},null,null,null,null,"CapitalAllowances"]
[null,"MO",{"$f":"INT(SUM('Page 7'!L34))","v":0},null,null,null,"ExcessChargesMaximum",null,null,null,null,null,null,710,"MO",{"$f":"INT('new 8'!J62)","v":0},null,null,null,"MachineryAndPlantMainPool","BalancingCharges"]
[null,"MO",{"$f":"INT(IF(short,'Page 3 short'!L71,'Page 7'!I37))","v":0},null,null,null,"ExcessManagementExpenses","Arising",null,null,null,null,null,705,"MO",{"$f":"INT('new 8'!F62)","v":0},null,null,null,null,"CapitalAllowances"]
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[null,"MO",{"$f":"INT(SUM('Page 7'!I40))","v":0},null,null,null,"ExcessInterestDistributions",null,null,null,null,null,null,714,"MO",{"$f":"INT('new 9'!G9)","v":0},null,null,null,"ElectricChargePoints","BalancingCharges"]
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[null,"MO",{"$f":"'Company details'!G78","v":0},null,null,null,null,"OwnRepaymentsLowerLimit",null,null,null,null,null,720,"MO",{"$f":"INT('new 8'!J68)","v":0},null,null,null,"BusinessPremisesRenovationIncluded","BalancingCharges"]
[null,"MO",{"$f":"ROUNDDOWN(IF(short,'Page 3 short'!L22,'Page 7'!L51),2)","v":{"$error":"#N/A"}},null,null,null,"CorporationTax",null,null,null,null,null,null,715,"MO",{"$f":"INT('new 8'!F68)","v":0},null,null,null,null,"CapitalAllowances"]
[null,"MO",{"$f":"'Page 7'!L53","v":{"$error":"#N/A"}},null,null,null,"IncomeTax",null,null,null,null,null,null,722,"MO",{"$f":"INT(SUM('new 9'!G11))","v":0},null,null,null,"EnterpriseZones","BalancingCharges"]
[null,"MO",{"$f":"'Page 7'!L55","v":{"$error":"#N/A"}},null,null,null,"ResearchAndDevelopment",null,null,null,null,null,null,721,"MO",{"$f":"INT(SUM('new 9'!D11))","v":0},null,null,null,null,"CapitalAllowances"]
[null,"MO",{"$f":"'Page 7'!L57","v":0},null,null,null,"FilmTaxCredit",null,null,null,null,null,null,724,"MO",{"$f":"INT(SUM('new 9'!G14))","v":0},null,null,null,"ZeroEmissionsGoodsVehicles","BalancingCharges"]
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[null,"MO",{"$f":"'Page 7'!L61","v":{"$error":"#N/A"}},null,null,null,"PayableCapitalAllowancesFirstYearTaxCredit",null,null,null,null,null,null,727,"MO",{"$f":"INT(SUM('new 9'!G17))","v":0},null,null,null,"ZeroEmissionsCars","BalancingCharges"]
[null,"MO",{"$f":"'Page 7'!L66","v":0},null,null,null,"Surrender","Amount",null,null,null,null,null,726,"MO",{"$f":"INT(SUM('new 9'!D17))","v":0},null,null,null,null,"CapitalAllowances"]
[null,"ZZ",{"$f":"IF(C233>0,IF('Page 7'!H69=\"x\",\"yes\",\"\"),\"\")","v":""},null,null,null,null,"JointNotice","Attached",null,null,null,null,730,"MO",{"$f":"INT('new 8'!J71)","v":0},null,null,null,"Others","BalancingCharges"]
[null,"ZZ",{"$f":"IF(C233>0,IF('Page 7'!H71=\"x\",\"yes\",\"\"),\"\")","v":""},null,null,null,null,null,"WillFollow",null,null,null,null,725,"MO",{"$f":"INT('new 8'!F71)","v":0},null,null,null,null,"CapitalAllowances"]
[null,"MO",{"$f":"'Page 7'!L74","v":0},null,null,null,"StopUntilNotice",null,null,null,null,null,null,734,"MO",{"$f":"INT('new 9'!G32)","v":0},null,null,"NotIncluded","FullExpensing","BalancingCharges"]
[null,"ZZ",{"$f":"IF(short,LEFT('Page 4 short'!B14,56),LEFT('Page 8'!C8,56))","v":""},null,null,null,"BankAccountDetails","BankName",null,null,null,null,null,733,"MO",{"$f":"INT('new 9'!D32)","v":0},null,null,null,null,"CapitalAllowances"]
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[null,"ZZ",{"$f":"'Company details'!D88","v":""},null,null,null,null,"AccountNumber",null,null,null,null,null,736,"MO",{"$f":"INT('new 9'!D29)","v":0},null,null,null,"StructuresAndBuildingsCapitalAllowances"]
[null,"ZZ",{"$f":"IF(short,LEFT('Page 4 short'!H16,28),LEFT('Page 8'!H10,28))","v":""},null,null,null,null,"AccountName",null,null,null,null,null,738,"MO",{"$f":"INT('new 9'!G46)","v":0},null,null,null,"ElectricChargePoints","BalancingCharges"]
[null,"ZZ",{"$f":"IF(short,LEFT('Page 4 short'!B18,18),LEFT('Page 8'!C12,18))","v":""},null,null,null,null,"BuildingSocReference",null,null,null,null,null,737,"MO",{"$f":"INT('new 9'!D46)","v":0},null,null,null,null,"CapitalAllowances"]
[null,"ZZ",{"$f":"IF(short,LEFT('Page 4 short'!B28,56),LEFT('Page 8'!C24,56))","v":""},null,null,null,"PaymentToPerson","Recipient",null,null,null,null,null,745,"MO",{"$f":"INT('new 9'!G34)","v":0},null,null,null,"BusinessPremisesRenovationNotIncluded","BalancingCharges"]
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[null,"ZZ",{"$f":"IF(short,LEFT('Page 4 short'!B32,28),LEFT('Page 8'!C28,28))","v":""},null,null,null,null,null,"Line",null,null,null,null,741,"MO",{"$f":"INT('new 9'!D37)","v":0},null,null,null,null,"CapitalAllowances"]
[null,"ZZ",{"$f":"IF(short,LEFT('Page 4 short'!B33,18),LEFT('Page 8'!C29,18))","v":""},null,null,null,null,null,"AdditionalLine",null,null,null,null,744,"MO",{"$f":"INT('new 9'!G40)","v":0},null,null,null,"MachineryAndPlantSpecialRateAllowance","BalancingCharges"]
[null,"ZZ",{"$f":"UPPER(IF(short,LEFT('Page 4 short'!J34,8),LEFT('Page 8'!H30,8)))","v":""},null,null,null,null,null,"PostCode",null,null,null,null,743,"MO",{"$f":"INT('new 9'!D40)","v":0},null,null,null,null,"CapitalAllowances"]
[null,"ZZ",{"$f":"IF(short,IF(AND('Page 4 short'!B28<>\"\",'Page 4 short'!B36=\"\"),\"a\",LEFT('Page 4 short'!B36,20)),IF(AND('Page 8'!C24<>\"\",'Page 8'!C32=\"\"),\"a\",LEFT('Page 8'!C32,20)))","v":""},null,null,null,null,"NomineeReference",null,null,null,null,null,747,"MO",{"$f":"INT(SUM('new 9'!G48))","v":0},null,null,null,"EnterpriseZones","BalancingCharges"]
[null,"ZZ","yes",null,null,"Declaration","AcceptDeclaration",null,null,null,null,null,null,746,"MO",{"$f":"INT(SUM('new 9'!D48))","v":0},null,null,null,null,"CapitalAllowances"]
[null,"ZZ",{"$f":"UPPER(IF(short,LEFT('Page 4 short'!A57,56),LEFT('Page 8'!B55,56)))","v":""},null,null,null,"Name",null,null,null,null,null,null,749,"MO",{"$f":"INT(SUM('new 9'!G51))","v":0},null,null,null,"ZeroEmissionsGoodsVehicles","BalancingCharges"]
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["Section E",null,null,null,null,null,null,null,null,null,null,null,null,null,"MO",{"$f":"'new group 4'!O15","v":0},null,null,null,null,null,"AmountClaimed"]
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["Section H",null,null,null,null,null,null,null,null,null,null,null,null,null,"ZZ",{"$f":"LEFT(SUBSTITUTE('new group 5'!F30,\" \",\"\"),20)","v":""},null,null,null,null,null,"TaxReference"]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Section H"]
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[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Section J"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Section L"]
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["bfwdacnote4","notes turnover",null,1,null,null,null,null,1,1]
["bfwdacnote4a","notes turnover",null,1,null,null,null,null,1,1]
["bfwdacnote5","notes turnover",null,1,null,null,null,null,1,1]
["bfwdacnote6","notes turnover",null,1,null,null,null,null,1,1]
["bfwdacnote7","notes turnover",null,1,null,null,null,null,1,1]
["bfwdacnote9c","notes fixed",null,1,null,null,null,null,1,1]
["bfwdacnote9d","notes fixed",null,1,null,null,null,null,1,1]
["bfwdacooi","p and l",null,1,null,null,null,null,1,1]
["bfwdacothres","bs",null,1,null,null,null,null,1,1]
["bfwdacshpr","bs",null,1,null,null,null,null,1,1]
["bfwdnote17","notes capital",null,1,null,null,null,null,1,1]
["bfwdnote19","notes capital",null,1,null,null,null,null,1,1]
["bfwdnote19a","notes capital",null,1,null,null,null,null,1,1]
["bpra_one","BPRA",null,1,-99,1,1,null,0,0]
["bpra_two","BPRA",null,1,11,17,18,"yes",0,0]
["bs2ave","bs 2",null,1,null,null,null,null,0,0]
["cfwd_ag","Agricultural",null,1,null,null,null,null,0,0]
["cfwd_assoc","Company details",null,1,null,null,null,null,0,0]
["cfwd_assocp","Company details",null,1,null,null,null,null,0,0]
["cfwd_bpra","BPRA",null,1,null,null,null,null,0,0]
["cfwd_cp","Chargeable Profits",null,1,null,null,null,null,0,0]
["cfwd_cp2","Chargeable Profits",null,1,null,null,null,null,0,0]
["cfwd_ec","Expensive Cars",null,1,null,null,null,null,0,0]
["cfwd_flat","CAs Flats",null,1,null,null,null,null,0,0]
["cfwd_fullrate","Company details",null,1,null,null,null,null,0,0]
["cfwd_gl","Gains and losses",null,1,null,null,null,null,0,0]
["cfwd_in1","Industrial",null,1,null,null,null,null,0,0]
["cfwd_in2","Industrial",null,1,null,null,null,null,0,0]
["cfwd_lus","Other Losses",null,1,null,null,null,null,0,0]
["cfwd_me","Management Expenses",null,1,null,null,null,null,0,0]
["cfwd_me2","Management Expenses",null,1,null,null,null,null,0,0]
["cfwd_ncd","Tax Calculation",null,1,null,null,null,null,0,0]
["cfwd_nt1","Non Trading Loan",null,1,null,null,null,null,0,0]
["cfwd_nt2","Non Trading Loan",null,1,null,null,null,null,0,0]
["cfwd_pba","Patent box",null,1,null,null,null,null,0,0]
["cfwd_pm1","Plant Machinery",null,1,null,null,null,null,0,0]
["cfwd_pm2","Plant Machinery",null,1,null,null,null,null,0,0]
["cfwd_pm3","Plant Machinery",null,1,null,null,null,null,0,0]
["cfwd_pr","Property Income",null,1,null,null,null,null,0,0]
["cfwd_pr2","Property Income",null,1,null,null,null,null,0,0]
["cfwd_prca","Property Income",null,1,null,null,null,null,0,0]
["cfwd_prcb","Property Income",null,1,null,null,null,null,0,0]
["cfwd_sb1","SBA",null,1,null,null,null,null,0,0]
["cfwd_short","Company details",null,1,null,null,null,null,0,0]
["cfwd_sl1","Short Life",null,1,null,null,null,null,0,0]
["cfwd_sl2","Short Life",null,1,null,null,null,null,0,0]
["cfwd_sl3","Short Life",null,1,null,null,null,null,0,0]
["cfwd_sl4","Short Life",null,1,null,null,null,null,0,0]
["cfwd_sl5","Short Life",null,1,null,null,null,null,0,0]
["cfwd105da","frs105",null,1,null,null,null,null,0,0]
["cfwdac105aa","frs105",null,1,null,null,null,null,0,0]
["cfwdac105ac","frs105",null,1,null,null,null,null,0,0]
["cfwdac105ar","frs105",null,1,null,null,null,null,0,0]
["cfwdac105ca","frs105",null,1,null,null,null,null,0,0]
["cfwdac105cap","frs105",null,1,null,null,null,null,0,0]
["cfwdac105crlo","frs105",null,1,null,null,null,null,0,0]
["cfwdac105crsh","frs105",null,1,null,null,null,null,0,0]
["cfwdac105fa","frs105",null,1,null,null,null,null,0,0]
["cfwdac105pl","frs105",null,1,null,null,null,null,0,0]
["cfwdac105pp","frs105",null,1,null,null,null,null,0,0]
["cfwdac105shcap","frs105",null,1,null,null,null,null,0,0]
["cfwdaccash","bs",null,1,null,null,null,null,0,1]
["cfwdaccos","p and l",null,0,null,null,null,null,0,1]
["cfwdacdetail1","detail2",null,1,null,null,null,null,0,1]
["cfwdacdetail2","detail2",null,1,null,null,null,null,0,1]
["cfwdacdetail3","detail",null,1,null,null,null,null,0,1]
["cfwdacdetail4","detail",null,1,null,null,null,null,0,1]
["cfwdacdetail5","detail",null,1,null,null,null,null,0,1]
["cfwdacdon","report",null,1,null,null,null,null,0,1]
["cfwdacintp","p and l",null,1,null,null,null,null,0,1]
["cfwdacintr","p and l",null,1,null,null,null,null,0,1]
["cfwdacnote10","notes assets",null,1,null,null,null,null,0,1]
["cfwdacnote11","notes assets",null,1,null,null,null,null,0,1]
["cfwdacnote12","notes assets",null,1,null,null,null,null,0,1]
["cfwdacnote12a","notes assets",null,1,null,null,null,null,0,1]
["cfwdacnote13","notes assets",null,1,null,null,null,null,0,1]
["cfwdacnote14","notes assets",null,1,null,null,null,null,0,1]
["cfwdacnote15","notes capital",null,1,null,null,null,null,0,1]
["cfwdacnote16","notes capital",null,1,null,null,null,null,0,1]
["cfwdacnote16a","notes capital",null,2,null,null,null,null,0,1]
["cfwdacnote18","notes capital",null,1,null,null,null,null,0,1]
["cfwdacnote18b","notes capital",null,1,null,null,null,null,0,1]
["cfwdacnote2","notes turnover",null,1,null,null,null,null,0,1]
["cfwdacnote20","notes other",null,1,null,null,null,null,0,1]
["cfwdacnote21","notes other",null,1,null,null,null,null,0,1]
["cfwdacnote22","notes other",null,1,null,null,null,null,0,1]
["cfwdacnote3","notes turnover",null,1,null,null,null,null,0,1]
["cfwdacnote4","notes turnover",null,1,null,null,null,null,0,1]
["cfwdacnote4a","notes turnover",null,1,null,null,null,null,0,1]
["cfwdacnote5","notes turnover",null,1,null,null,null,null,0,1]
["cfwdacnote6","notes turnover",null,1,null,null,null,null,0,1]
["cfwdacnote7","notes turnover",null,1,null,null,null,null,0,1]
["cfwdacnote9c","notes fixed",null,1,null,null,null,null,0,1]
["cfwdacnote9d","notes fixed",null,1,null,null,null,null,0,1]
["cfwdacooi","p and l",null,1,null,null,null,null,0,1]
["cfwdacothres","bs",null,1,null,null,null,null,0,1]
["cfwdacshpr","bs",null,1,null,null,null,null,0,1]
["cfwdnote17","notes capital",null,1,null,null,null,null,0,0]
["cfwdnote19","notes capital",null,1,null,null,null,null,0,0]
["cfwdnote19a","notes capital",null,1,null,null,null,null,0,0]
["cfwdnote8cost","notes fixed",null,1,null,null,null,null,0,0]
["cfwdnote8dep","notes fixed",null,1,null,null,null,null,0,0]
["cfwdnote9cost","notes fixed",null,1,null,null,null,null,0,0]
["cfwdnote9dep","notes fixed",null,1,null,null,null,null,0,0]
["cohoabbrev","Setup",null,1,null,null,null,null,0,0]
["cohoamend","Setup",null,1,null,null,null,null,0,0]
["cohoamend1","Setup",null,1,null,null,null,null,0,0]
["cohouse","Setup",null,1,null,null,null,null,0,0]
["cohousestatus","Setup",null,1,null,null,null,null,0,0]
["corrstr","Extra",null,1,null,null,null,null,0,0]
["cosecsign","info",null,1,null,null,null,null,0,0]
["cp_eight","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_eleven","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_five","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_four","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_nine","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_one","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_six","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_seven","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_ten","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_three","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_twelve","Chargeable Profits",null,1,null,null,null,null,0,0]
["cp_two","Chargeable Profits",null,1,null,null,null,null,0,0]
["datetime","Submission",null,1,null,null,null,null,0,0]
["dep_one","Depreciation Amortisation",null,1,null,null,null,null,0,0]
["dep_two","Depreciation Amortisation",null,1,null,null,null,null,0,0]
["detailed","Company details",null,1,null,null,null,null,0,0]
["detailnote1","detail2",null,1,null,null,null,null,0,0]
["detailnote2","detail2",null,1,null,null,null,null,0,0]
["detailnote3","detail",null,1,null,null,null,null,0,0]
["director1","report",1,1,null,null,null,null,0,0]
["director10","report",null,1,null,null,null,null,0,0]
["director11","report",null,1,null,null,null,null,0,0]
["director2","report",1,1,null,null,null,null,0,0]
["director3","report",1,1,null,null,null,null,0,0]
["director4","report",1,1,null,null,null,null,0,0]
["director5","report",1,1,null,null,null,null,0,0]
["director6","report",null,1,null,null,null,null,0,0]
["director7","report",null,1,null,null,null,null,0,0]
["director8","report",null,1,null,null,null,null,0,0]
["director9","report",null,1,null,null,null,null,0,0]
["dirnew","report",null,1,null,null,null,null,0,0]
["dirold","report",null,1,null,null,null,null,0,0]
["disabled","report",null,1,null,null,null,null,0,0]
["dividends","Tax Calculation",null,1,null,null,null,null,0,0]
["dormantco","info",1,1,null,null,null,null,0,0]
["ec_one","Expensive Cars",null,1,5,null,null,"yes",0,0]
["errorbox","Submission",null,1,null,null,null,null,0,0]
["excL129","new rd 4",null,1,null,null,null,null,0,0]
["excludeacc","Setup",null,1,null,null,null,null,0,0]
["excludedetail","Setup",null,1,null,null,null,null,0,0]
["exp_one","Expenses",null,1,null,null,null,null,0,0]
["flat_one","CAs Flats",null,1,11,17,18,"yes",0,0]
["frs105ave","frs105",null,1,null,null,null,null,0,0]
["frs105date","frs105",null,1,null,null,null,null,0,0]
["frs105gfc","frs105",null,1,null,null,null,null,0,0]
["frs105name","frs105",null,1,null,null,null,null,0,0]
["gl_eight","Gains and losses",null,1,null,null,null,null,0,0]
["gl_eleven","Gains and losses",null,1,null,null,null,null,0,0]
["gl_fifteen","Gains and losses",null,1,null,null,null,null,0,0]
["gl_five","Gains and losses",null,1,null,null,null,null,0,0]
["gl_four","Gains and losses",null,1,null,null,null,null,0,0]
["gl_fourteen","Gains and losses",null,1,null,null,null,null,0,0]
["gl_nine","Gains and losses",null,1,null,null,null,null,0,0]
["gl_one","Gains and losses",null,1,null,null,null,null,0,0]
["gl_seven","Gains and losses",null,1,null,null,null,null,0,0]
["gl_six","Gains and losses",null,1,null,null,null,null,0,0]
["gl_ten","Gains and losses",null,1,null,null,null,null,0,0]
["gl_thirteen","Gains and losses",null,1,null,null,null,null,0,0]
["gl_three","Gains and losses",null,1,null,null,null,null,0,0]
["gl_twelve","Gains and losses",null,1,null,null,null,null,0,0]
["gl_two","Gains and losses",null,1,null,null,null,null,0,0]
["ii_one","Investment Income",null,1,1,null,null,"yes",0,0]
["ii_two","Investment Income",null,1,null,null,null,null,0,0]
["ind_one","Industrial",null,1,7,13,14,"yes",0,0]
["ind_three","Industrial",null,1,-99,1,1,null,0,0]
["ind_two","Industrial",null,1,7,13,14,"yes",0,0]
["ixacc","Extra",null,1,null,null,null,null,0,0]
["ixcomp","Extra",null,1,null,null,null,null,0,0]
["lease_one","Lease Cars",null,1,4,null,null,"yes",0,0]
["lease_two","Lease Cars",null,1,4,null,null,null,0,0]
["lp_one","Lease Premiums",null,1,5,null,null,"yes",0,0]
["lus_one","Other Losses",null,1,null,null,null,null,0,0]
["me_four","Management Expenses",null,1,null,null,null,null,0,0]
["me_one","Management Expenses",null,1,null,null,null,null,0,0]
["me_three","Management Expenses",null,1,null,null,null,null,0,0]
["me_two","Management Expenses",null,1,null,null,null,null,0,0]
["messagecode","Submission",null,1,null,null,null,null,0,0]
["messagetext","Submission",null,1,null,null,null,null,0,0]
["monthlyca","Extra",null,1,null,null,null,null,0,0]
["ncd_one","Tax Calculation",null,1,null,null,null,null,0,0]
["ncdexcess","Tax Calculation",null,1,null,null,null,null,0,0]
["ncdother","Tax Calculation",null,1,null,null,null,null,0,0]
["ncdoverwrite","Tax Calculation",null,1,null,null,null,null,0,0]
["newcloser1","new close 2",null,1,null,null,null,null,0,0]
["newcloser2","new close 2",null,1,null,null,null,null,0,0]
["newcloser3","new close 3",null,1,null,null,null,null,0,0]
["newdisclosuresref","new disclosures 1",null,1,null,null,null,null,0,0]
["newdisclosurestotal","new disclosures 1",null,1,null,null,null,null,0,0]
["newprint_charity_1","new charity 1",null,1,null,null,null,null,0,0]
["newprint_charity_2","new charity 2",null,1,null,null,null,null,0,0]
["newprint_charity_3","new charity 3",null,1,null,null,null,null,0,0]
["newprint_close_2","new close 2",null,1,null,null,null,null,0,0]
["newprint_close_3","new close 3",null,1,null,null,null,null,0,0]
["newprint_foreign_2","new foreign 2",null,1,null,null,null,null,0,0]
["newprint_foreign_3","new foreign 3",null,1,null,null,null,null,0,0]
["newprint_group_2","new group 2",null,1,null,null,null,null,0,0]
["newprint_group_3","new group 3",null,1,null,null,null,null,0,0]
["newprint_group_4","new group 4",null,1,null,null,null,null,0,0]
["newprint_group_5","new group 5",null,1,null,null,null,null,0,0]
["newprint_page_2","new 2",null,1,null,null,null,null,0,0]
["newprint_page_3","new 3",null,1,null,null,null,null,0,0]
["newprint_page_4","new 4",null,1,null,null,null,null,0,0]
["newprint_page_5","new 5",null,1,null,null,null,null,0,0]
["newprint_page_6","new 6",null,1,null,null,null,null,0,0]
["newprint_page_7","new 7",null,1,null,null,null,null,0,0]
["newprint_page_8","new 8",null,1,null,null,null,null,0,0]
["newprint_page_9","new 9",null,1,null,null,null,null,0,0]
["newprint_page_10","new 10",null,1,null,null,null,null,0,0]
["newprint_page_11","new 11",null,1,null,null,null,null,0,0]
["newprint_rd_2","new rd 2",null,1,null,null,null,null,0,0]
["newprint_rd_3","new rd 3",null,1,null,null,null,null,0,0]
["newprint_rd_4","new rd 4",null,1,null,null,null,null,0,0]
["newprint_rd_5","new rd 5",null,1,null,null,null,null,0,0]
["newprint_rd_6","new rd 6",null,1,null,null,null,null,0,0]
["newroyalty","new royalty 2",null,1,null,null,null,null,0,0]
["note10","bs",1,1,null,null,null,null,0,0]
["note11","bs",1,1,null,null,null,null,0,0]
["note12","bs",1,1,null,null,null,null,0,0]
["note12a","bs",1,1,null,null,null,null,0,0]
["note13","bs",1,1,null,null,null,null,0,0]
["note14","bs",1,1,null,null,null,null,0,0]
["note15","bs",1,1,null,null,null,null,0,0]
["note16","bs",1,1,null,null,null,null,0,0]
["note17","bs",1,1,null,null,null,null,0,0]
["note18","bs",1,1,null,null,null,null,0,0]
["note19","bs",1,1,null,null,null,null,0,0]
["note1dft","notes policies",1,1,null,null,null,null,0,0]
["note1fai","notes policies",1,1,null,null,null,null,0,0]
["note1fxc","notes policies",1,1,null,null,null,null,0,0]
["note1goc","notes policies",1,1,null,null,null,null,0,0]
["note1hpl","notes policies",1,1,null,null,null,null,0,0]
["note1ifa","notes policies",1,1,null,null,null,null,0,0]
["note1inv","notes policies",1,1,null,null,null,null,0,0]
["note1ltc","notes policies",1,1,null,null,null,null,0,0]
["note1pec","notes policies",1,1,null,null,null,null,0,0]
["note1rad","notes policies",1,1,null,null,null,null,0,0]
["note1stk","notes policies",1,1,null,null,null,null,0,0]
["note1tfa","notes policies",1,1,null,null,null,null,0,0]
["note1vat","notes policies",1,1,null,null,null,null,0,0]
["note2","p and l",1,1,null,null,null,null,0,0]
["note20","bs",1,1,null,null,null,null,0,0]
["note21","bs",1,1,null,null,null,null,0,0]
["note22","bs",1,1,null,null,null,null,0,0]
["note23","bs",1,1,null,null,null,null,0,0]
["note3","p and l",1,1,null,null,null,null,0,0]
["note4","p and l",1,1,null,null,null,null,0,0]
["note5","p and l",1,1,null,null,null,null,0,0]
["note6","p and l",1,1,null,null,null,null,0,0]
["note7","p and l",1,1,null,null,null,null,0,0]
["note8","bs",1,1,null,null,null,null,0,0]
["note9","bs",1,1,null,null,null,null,0,0]
["noteattrib","p and l",1,1,null,null,null,null,0,0]
["nt_five","Non Trading Loan",null,1,null,null,null,null,0,0]
["nt_four","Non Trading Loan",null,1,null,null,null,null,0,0]
["nt_one","Non Trading Loan",null,1,null,null,null,null,0,0]
["nt_three","Non Trading Loan",null,1,null,null,null,null,0,0]
["nt_two","Non Trading Loan",null,1,null,null,null,null,0,0]
["oel_one","Other expenses and losses",null,1,null,null,null,null,0,0]
["oi_one","Other Income",null,1,null,null,null,null,0,0]
["oi_two","Other Income",null,1,null,null,null,null,0,0]
["other_items","Chargeable Profits",null,1,null,null,null,null,0,0]
["otherpdf","Setup",null,1,null,null,null,null,0,0]
["ownac","Setup",null,1,null,null,null,null,0,0]
["ownacc","Setup",null,1,null,null,null,null,0,0]
["payments_made","Setup",null,1,null,null,null,null,0,0]
["pbprofit","Patent box",null,1,null,null,null,null,0,0]
["pbsurrender","Patent box",null,1,null,null,null,null,0,0]
["pm_four","Plant Machinery",null,1,null,null,null,null,0,0]
["pm_one","Plant Machinery",null,1,null,null,null,null,0,0]
["pm_three","Plant Machinery",null,1,null,null,null,null,0,0]
["pm_two","Plant Machinery",null,1,null,null,null,null,0,0]
["pollresult","Setup",null,1,null,null,null,null,0,0]
["print_calculation","Tax Calculation",null,0,null,null,null,null,0,0]
["print_charity_page_1","Charity page 1",null,{"$f":"IF(AND(supplementaryeshort=\"\",supplementarye=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_charity_page_2","Charity page 2",null,0,null,null,null,null,0,0]
["print_charity_page_3","Charity page 3",null,{"$f":"IF(AND(supplementaryeshort=\"\",supplementarye=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_charity_page_4","Charity page 4",null,{"$f":"IF(AND(supplementaryeshort=\"\",supplementarye=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_close_page_1","Close page 1",null,{"$f":"IF(AND(supplementaryashort=\"\",supplementarya=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_close_page_2","Close page 2",null,{"$f":"IF(AND(supplementaryashort=\"\",supplementarya=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_close_page_3","Close page 3",null,{"$f":"IF(AND(supplementaryashort=\"\",supplementarya=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_close_page_4","Close page 4",null,{"$f":"IF(AND(supplementaryashort=\"\",supplementarya=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_company_detail","Company details",null,1,1,null,null,null,0,0]
["print_cvs_page_1","CVS page 1",null,0,null,null,null,null,0,0]
["print_cvs_page_2","CVS page 2",null,{"$f":"IF(supplementaryg=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_cvs_page_3","CVS page 3",null,{"$f":"IF(supplementaryg=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_cvs_page_4","CVS page 4",null,0,null,null,null,null,0,0]
["print_dis_page_1","Disclosures page 1",null,{"$f":"IF(AND(supplementaryjshort=\"\",supplementaryj=\"\"),0,1)","v":0},null,null,null,null,0,0]
["print_foreign_page_1","Foreign page 1",null,0,null,null,null,null,0,0]
["print_foreign_page_2","Foreign page 2",null,{"$f":"IF(supplementaryb=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_foreign_page_3","Foreign page 3",null,{"$f":"IF(supplementaryb=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_group_page_1","Group page 1",null,{"$f":"IF(supplementaryc=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_group_page_2","Group page 2",null,{"$f":"IF(supplementaryc=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_group_page_3","Group page 3",null,{"$f":"IF(supplementaryc=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_group_page_4","Group page 4",null,{"$f":"IF(supplementaryc=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_ins_page_1","Insurance page 1",null,0,null,null,null,null,0,0]
["print_ins_page_2","Insurance page 2",null,0,null,null,null,null,0,0]
["print_ins_page_3","Insurance page 3",null,0,null,null,null,null,0,0]
["print_page_1","Page 1",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_page_1_short","Page 1 short",null,{"$f":"IF(short,1,0)","v":0},null,null,null,null,0,0]
["print_page_2","Page 2",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_page_2_short","Page 2 short",null,{"$f":"IF(short,1,0)","v":0},null,null,null,null,0,0]
["print_page_3","Page 3",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_page_3_short","Page 3 short",null,{"$f":"IF(short,1,0)","v":0},null,null,null,null,0,0]
["print_page_4","Page 4",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_page_4_short","Page 4 short",null,{"$f":"IF(short,1,0)","v":0},null,null,null,null,0,0]
["print_page_5","Page 5",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_page_6","Page 6",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_page_7","Page 7",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_page_8","Page 8",null,{"$f":"IF(detailed,1,IF(short,0,1))","v":1},null,null,null,null,0,0]
["print_roy_page_1","Royalties page 1",null,0,null,null,null,null,0,0]
["print_roy_page_2","Royalties page 2",null,{"$f":"IF(supplementaryh=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_roy_page_2b","Royalties page 2",null,{"$f":"IF(supplementaryh=\"\",0,1)","v":0},null,null,null,null,0,0]
["print_roy_page_3","Royalties page 3",null,{"$f":"IF(supplementaryh=\"\",0,1)","v":0},null,null,null,null,0,0]
["prop_eight","Property Income",null,1,null,null,null,null,1,1]
["prop_ele","Property Income",null,1,null,null,null,null,1,1]
["prop_five","Property Income",null,1,null,null,null,null,1,1]
["prop_four","Property Income",null,1,null,null,null,null,1,1]
["prop_nine","Property Income",null,1,null,null,null,null,1,1]
["prop_one","Property Income",null,1,null,null,null,null,1,1]
["prop_seven","Property Income",null,1,null,null,null,null,1,1]
["prop_six","Property Income",null,1,null,null,null,null,1,1]
["prop_ten","Property Income",null,1,null,null,null,null,1,1]
["prop_three","Property Income",null,1,null,null,null,null,1,1]
["prop_two","Property Income",null,1,null,null,null,null,1,1]
["resub","Setup",null,1,null,null,null,null,0,0]
["revenue_status","Setup",null,1,null,null,null,null,0,0]
["revenue_status_date","Setup",null,1,null,null,null,null,0,0]
["sba_one","SBA",null,1,8,14,15,null,0,0]
["sba_two","SBA",null,1,-99,1,1,null,0,0]
["secretary","info",1,1,null,null,null,null,0,0]
["short","Company details",null,1,null,null,null,null,0,0]
["signing","report",null,1,null,null,null,null,0,0]
["sl_five","Short Life",null,1,6,13,14,"yes",0,0]
["sl_four","Short Life",null,1,6,13,14,"yes",0,0]
["sl_one","Short Life",null,1,6,13,14,"yes",0,0]
["sl_three","Short Life",null,1,6,13,14,"yes",0,0]
["sl_two","Short Life",null,1,null,null,null,"yes",0,0]
["total_dividends","Tax Calculation",null,1,null,null,null,null,0,0]
["totalsh","bs",1,1,null,null,null,null,0,0]
["tradingco","info",1,1,null,null,null,null,0,0]
["urlstr","Extra",null,1,null,null,null,null,0,0]
["white_space","whitespace",null,1,null,null,null,null,0,0]
["white_space2","whitespace",null,1,null,null,null,null,0,0]
[]
["ca_fraction",{"$f":"IF(monthlyca=TRUE,G490/12,IF(end_date-start_date>=364,1,(end_date-start_date+1)/IF(days366=TRUE,366,365)))","v":2.7397260273972603E-3},false,null,null,null,null,null,"start date","end date"]
["AIA start",{"$f":"DATE(2008,4,1)","v":"2008-04-01"},null,null,null,null,null,null,{"$f":"start_date","v":"00:00:00"},{"$f":"end_date","v":"00:00:00"}]
["AIA amount",50000,100000,25000,null,{"$f":"91/365","v":0.24931506849315069},{"$f":"275/365","v":0.75342465753424659}]
["AIA start 2",{"$f":"DATE(2010,4,1)","v":"2010-04-01"},null,null,null,{"$f":"ROUNDUP(F474*C474,0)","v":24932},{"$f":"ROUNDUP(G474*D474,0)","v":18836},null,null,"8% to 6%","2% to 3%"]
["AIA start 3",{"$f":"DATE(2012,4,1)","v":"2012-04-01"},null,null,null,null,null,null,null,{"$f":"DATE(2019,4,1)","v":"2019-04-01"},{"$f":"DATE(2020,4,1)","v":"2020-04-01"},null,{"$f":"start_date","v":"00:00:00"}]
["straddle",{"$f":"IF(AND(start_date<B473,end_date>=B473),TRUE,FALSE)","v":false},null,{"$f":"IF(AND(start_date<B476,end_date>=B476),TRUE,FALSE)","v":false},null,null,null,null,"straddle",{"$f":"IF(AND(start_date<J476,end_date>=J476),TRUE,FALSE)","v":false},{"$f":"IF(AND(start_date<K476,end_date>=K476),TRUE,FALSE)","v":false},null,{"$f":"end_date","v":"00:00:00"}]
["days since AIA start",{"$f":"MAX(0,end_date-MAX(start_date,B473)+1)","v":0},{"$f":"MAX(0,end_date-MAX(start_date,B475)+1)","v":0},{"$f":"MAX(0,end_date-MAX(start_date,B476)+1)","v":0},null,null,null,null,null,{"$f":"MAX(0,end_date-MAX(start_date,J476)+1)","v":0},{"$f":"MAX(0,end_date-MAX(start_date,K476)+1)","v":0}]
["total days",{"$f":"end_date-start_date+1","v":1},{"$f":"end_date-start_date+1","v":1},{"$f":"end_date-start_date+1","v":1},null,null,null,null,null,{"$f":"end_date-start_date+1","v":1},{"$f":"end_date-start_date+1","v":1}]
["days before AIA start",{"$f":"B479-B478","v":1},{"$f":"C479-C478","v":1},{"$f":"D479-D478","v":1},null,{"$f":"ROUNDUP(D474*D478/365,0)","v":0},null,null,null,{"$f":"J479-J478","v":1},{"$f":"K479-K478","v":1}]
["max AIA",{"$f":"IF(B479=0,0,B478/MIN(365,B479))","v":0},{"$f":"IF(C479=0,0,C478/MIN(365,C479))","v":0},{"$f":"IF(D479=0,0,D478/MIN(365,D479))","v":0}]
["restricted AIA",{"$f":"IF(end_date>=B473,ROUNDUP(B474*B481*ca_fraction,0),0)","v":0},{"$f":"IF(end_date>=B475,ROUNDUP((C474*C481+B474*MAX(0,(1-C481)))*ca_fraction,0),0)","v":0},{"$f":"IF(end_date>=B476,ROUNDUP((D474*D481+C474*MAX(0,(1-D481)))*ca_fraction,0),0)","v":0},{"$f":"IF(AND(start_date<B475,end_date>=B475),ROUNDUP(C474*C481*ca_fraction,0)+ROUNDUP(B474*MAX(0,(1-C481))*ca_fraction,0),0)","v":0},{"$f":"IF(AND(start_date<B476,end_date>=B476),ROUNDUP(D474*D481*ca_fraction,0)+ROUNDUP(C474*MAX(0,(C481-D481))*ca_fraction,0),0)","v":0},{"$f":"IF(end_date<B476,MIN(100000,MAX(B482,C482,E482)),IF(start_date<B476,F482,D482))","v":0}]
["old rate",0.25,null,null,null,null,"AIA",null,null,0.08,0.02]
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["new + 1 rate",0.18,0.08,null,null,null,"monthly AP",null,{"$f":"IF(AND(AIAlimit>50000,start_date<B475),\"Maximum AIA that can be claimed for expenditure before 1 April 2010 is £50,000\",IF(AND(start_date<B476,end_date>=B476),\"Maximum AIA that can be claimed for expenditure from 1 April 2012 is £\" & F480,\"\"))","v":""}]
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["final rate",{"$f":"ROUNDUP(IF(end_date<B473,B483,IF(B477,B486,IF(end_date<B476,B484,IF(D477,D486,B485)))),4)","v":0.25},{"$f":"ROUNDUP(IF(end_date<B476,C484,IF(D477,E486,C485)),4)","v":0.1},null,null,null,null,null,null,{"$f":"ROUNDUP(IF(end_date<J476,C487,IF(J477,J486,J484)),4)","v":0.1},{"$f":"ROUNDUP(IF(end_date<K476,K483,IF(K477,K486,K484)),4)","v":0.02}]
["for information",{"$f":"ca_fraction*B487","v":6.8493150684931507E-4},null,null,null,null,{"$f":"MONTH(start_date)+yearstart*12","v":22801}]
[null,null,null,null,null,null,{"$f":"MONTH(end_date)+12*yearend","v":22801}]
["IBA and ABA",null,"count acol1",28,null,null,{"$f":"G489-G488+1","v":1}]
["days * FY1 factor",{"$f":"IF('Tax Calculation'!E19<1998,0,'Tax Calculation'!E22*VLOOKUP('Tax Calculation'!E19,tax_rates,14))","v":0}]
["days * FY2 factor",{"$f":"IF('Tax Calculation'!E20=0,0,SUM('Tax Calculation'!E24)*VLOOKUP('Tax Calculation'!E20,tax_rates,14))","v":0}]
["iba rate",{"$f":"0.04*(B491+B492)/('Tax Calculation'!E22+'Tax Calculation'!E24)","v":0}]
[]
["AP ending on or after 1/4/2010",null,"starting day","ending day","difference","amount",null,null,null,"st m","end m","diff m","amount m"]
["2009-04-01","2010-03-31",{"$f":"IF(AND(start_date>=A496,start_date<=B496),start_date,0)","v":0},{"$f":"IF(AND(end_date>=A496,end_date<=B496),end_date,0)","v":0},{"$f":"IF(C496>0,MIN(B496,end_date)-C496+1,0)","v":0},{"$f":"ROUNDUP(G496*E496/365,0)","v":0},50000,{"$f":"MONTH(A496)+12*YEAR(A496)","v":24112},24123,{"$f":"IF(AND(start_date>=A496,start_date<=B496),MONTH(start_date)+12*YEAR(start_date),0)","v":0},{"$f":"IF(AND(end_date>=A496,end_date<=B496),MONTH(end_date)+12*YEAR(end_date),0)","v":0},{"$f":"IF(J496>0,MIN(I496,G489)-J496+1,0)","v":0},{"$f":"ROUNDUP(G496*L496/12,0)","v":0}]
["2010-04-01","2012-03-31",0,0,{"$f":"IF(D496>0,0,IF(C497>0,MIN(B497,end_date)-C497+1,IF(C496>0,IF(D497=0,B497-A497+1,D497-A497+1),IF(D497>0,D497-A497+1,0))))","v":0},0,100000,24124,24147,0,0,{"$f":"IF(K496>0,0,IF(J497>0,MIN(I497,$G$489)-J497+1,IF(J496>0,IF(K497=0,I497-H497+1,K497-H497+1),IF(K497>0,K497-H497+1,0))))","v":0},0]
["2012-04-01","2012-12-31",0,0,0,0,25000,24148,24156,0,0,0,0]
["2013-01-01","2014-03-31",0,0,0,0,250000,24157,24171,0,0,0,0]
["2014-04-01","2015-12-31",0,0,0,0,500000,24172,24192,0,0,0,0]
["2016-01-01","2018-12-31",0,0,0,0,200000,24193,24228,0,0,0,0]
["2019-01-01","2030-03-31",0,0,0,0,1000000,24229,24363,0,0,0,0]
["2030-04-01","2030-12-31",0,0,0,0,1000000,24364,24372,0,0,0,0]
[null,null,null,null,null,{"$f":"SUM(F496:F503)","v":0},null,null,null,null,null,null,{"$f":"SUM(M496:M503)","v":0}]
[]
[]
[]
[1,"PoA differs from AP-a/cs with sep rtn",null,"PoA differs from AP-comp with sep rtn"]
[2,"Company in liquidation",null,"Company in liquidation"]
[3,"Not within charge to CT",null,"Not within charge to CT"]
[4,"Company dormant",null,"Company dormant"]
[5,"Amendment - a/cs already submitted",null,"Amendment - comps already submitted"]
[6,"Other - PDF attached with explanation",null,"Other - PDF attached with explanation"]
[7,"PDF accounts attached with explanation"]
[null,null,0,"Ordinary company"]
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[1500,null,3,"In Liquidation"]
[null,null,4,"Qualifying Asset Holding Company",null,null,null,{"$f":"YEAR(end_date1)","v":1900}]
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[56,"8","00111000"]
[57,"9","00111001"]
[65,"A","01000001"]
[97,"a","01100001"]
[170,"ª","10101010"]
[193,"Á","11000001"]
[225,"á","11100001"]
[192,"À","11000000"]
[224,"à","11100000"]
[194,"Â","11000010"]
[226,"â","11100010"]
[196,"Ä","11000100"]
[228,"ä","11100100"]
[195,"Ã","11000011"]
[227,"ã","11100011"]
[197,"Å","11000101"]
[229,"å","11100101"]
[198,"Æ","11000110"]
[230,"æ","11100110"]
[66,"B","01000010"]
[98,"b","01100010"]
[67,"C","01000011"]
[99,"c","01100011"]
[199,"Ç","11000111"]
[231,"ç","11100111"]
[68,"D","01000100"]
[100,"d","01100100"]
[208,"Ð","11010000"]
[240,"ð","11110000"]
[69,"E","01000101"]
[101,"e","01100101"]
[201,"É","11001001"]
[233,"é","11101001"]
[200,"È","11001000"]
[232,"è","11101000"]
[202,"Ê","11001010"]
[234,"ê","11101010"]
[203,"Ë","11001011"]
[235,"ë","11101011"]
[70,"F","01000110"]
[102,"f","01100110"]
[131,"ƒ","10000011"]
[71,"G","01000111"]
[103,"g","01100111"]
[72,"H","01001000"]
[104,"h","01101000"]
[73,"I","01001001"]
[105,"i","01101001"]
[205,"Í","11001101"]
[237,"í","11101101"]
[204,"Ì","11001100"]
[236,"ì","11101100"]
[206,"Î","11001110"]
[238,"î","11101110"]
[207,"Ï","11001111"]
[239,"ï","11101111"]
[74,"J","01001010"]
[106,"j","01101010"]
[75,"K","01001011"]
[107,"k","01101011"]
[76,"L","01001100"]
[108,"l","01101100"]
[77,"M","01001101"]
[109,"m","01101101"]
[78,"N","01001110"]
[110,"n","01101110"]
[209,"Ñ","11010001"]
[241,"ñ","11110001"]
[79,"O","01001111"]
[111,"o","01101111"]
[186,"º","10111010"]
[211,"Ó","11010011"]
[243,"ó","11110011"]
[210,"Ò","11010010"]
[242,"ò","11110010"]
[212,"Ô","11010100"]
[244,"ô","11110100"]
[214,"Ö","11010110"]
[246,"ö","11110110"]
[213,"Õ","11010101"]
[245,"õ","11110101"]
[216,"Ø","11011000"]
[248,"ø","11111000"]
[140,"Œ","10001100"]
[156,"œ","10011100"]
[80,"P","01010000"]
[112,"p","01110000"]
[81,"Q","01010001"]
[113,"q","01110001"]
[82,"R","01010010"]
[114,"r","01110010"]
[83,"S","01010011"]
[115,"s","01110011"]
[138,"Š","10001010"]
[154,"š","10011010"]
[223,"ß","11011111"]
[84,"T","01010100"]
[116,"t","01110100"]
[222,"Þ","11011110"]
[254,"þ","11111110"]
[153,"™","10011001"]
[85,"U","01010101"]
[117,"u","01110101"]
[218,"Ú","11011010"]
[250,"ú","11111010"]
[217,"Ù","11011001"]
[249,"ù","11111001"]
[219,"Û","11011011"]
[251,"û","11111011"]
[220,"Ü","11011100"]
[252,"ü","11111100"]
[86,"V","01010110"]
[118,"v","01110110"]
[87,"W","01010111"]
[119,"w","01110111"]
[88,"X","01011000"]
[120,"x","01111000"]
[89,"Y","01011001"]
[121,"y","01111001"]
[221,"Ý","11011101"]
[253,"ý","11111101"]
[159,"Ÿ","10011111"]
[255,"ÿ","11111111"]
[90,"Z","01011010"]
[122,"z","01111010"]
[142,"Ž","10001110"]
[158,"ž","10011110"]
[]
[]
["RPI table"]
[null,"Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"]
[1982,79.442332065906214,79.442332065906214,79.442332065906214,81.039290240811141,81.622306717363742,81.850443599493033,81.875792141951848,81.901140684410649,81.850443599493033,82.256020278833958,82.661596958174911,82.50950570342205]
[1983,82.610899873257281,82.965779467680605,83.117870722433452,84.283903675538653,84.638783269961976,84.841571609632439,85.297845373891008,85.678073510773132,86.058301647655256,86.362484157160964,86.666666666666657,86.894803548795949]
[1984,86.844106463878333,87.198986058301656,87.477820025348549,88.643852978453737,88.973384030418245,89.201520912547522,89.100126742712291,89.936628643852984,90.114068441064646,90.671736375158432,90.950570342205324,90.874524714828894]
[1985,91.204055766793417,91.93916349809885,92.801013941698358,94.778200253485423,95.209125475285177,95.411913814955625,95.234474017743977,95.487959442332055,95.437262357414454,95.589353612167301,95.918884664131809,96.045627376425841]
[1986,96.248415716096332,96.603295310519655,96.730038022813687,97.667934093789611,97.845373891001259,97.794676806083658,97.51584283903675,97.820025348542444,98.301647655259828,98.45373891001266,99.290240811153353,99.619771863117862]
[1987,100,100.4,100.6,101.8,101.9,101.9,101.8,102.1,102.4,102.9,103.4,103.3]
[1988,103.3,103.7,104.1,105.8,106.2,106.6,106.7,107.9,108.4,109.5,110,110.3]
[1989,111,111.8,112.3,114.3,115,115.4,115.5,115.8,116.6,117.5,118.5,118.8]
[1990,119.5,120.2,121.4,125.1,126.2,126.7,126.8,128.1,129.30000000000001,130.30000000000001,130,129.9]
[1991,130.19999999999999,130.9,131.4,133.1,133.5,134.1,133.80000000000001,134.1,134.6,135.1,135.6,135.69999999999999]
[1992,135.6,136.30000000000001,136.69999999999999,138.80000000000001,139.30000000000001,139.30000000000001,138.80000000000001,138.9,139.4,139.9,139.69999999999999,139.19999999999999]
[1993,137.9,138.80000000000001,139.30000000000001,140.6,141.1,141,140.69999999999999,141.30000000000001,141.9,141.80000000000001,141.6,141.9]
[1994,141.30000000000001,142.1,142.5,144.19999999999999,144.69999999999999,144.69999999999999,144,144.69999999999999,145,145.19999999999999,145.30000000000001,146]
[1995,146,146.9,147.5,149,149.6,149.80000000000001,149.1,149.9,150.6,149.80000000000001,149.80000000000001,150.69999999999999]
[1996,150.19999999999999,150.9,151.5,152.6,152.9,153,152.4,153.1,153.80000000000001,153.80000000000001,153.9,154.4]
[1997,154.4,155,155.4,156.30000000000001,156.9,157.5,157.5,158.5,159.30000000000001,159.5,159.6,160]
[1998,159.5,160.30000000000001,160.80000000000001,162.6,163.5,163.4,163,163.69999999999999,164.4,164.5,164.4,164.4]
[1999,163.4,163.69999999999999,164.1,165.2,165.6,165.6,165.1,165.5,166.2,166.5,166.7,167.3]
[2000,166.6,167.5,168.4,170.1,170.7,171.1,170.5,170.5,171.7,171.6,172.1,172.2]
[2001,171.1,172,172.2,173.1,174.2,174.4,173.3,174,174.6,174.3,173.6,173.4]
[2002,173.3,173.8,174.5,175.7,176.2,176.2,175.9,176.4,177.6,177.9,178.2,178.5]
[2003,178.4,179.3,179.9,181.2,181.5,181.3,181.3,181.6,182.5,182.6,182.7,183.5]
[2004,183.1,183.8,184.6,185.7,186.5,186.8,186.8,187.4,188.1,188.6,189,189.9]
[2005,188.9,189.6,190.5,191.6,192,192.2,192.2,192.6,193.1,193.3,193.6,194.1]
[2006,193.4,194.2,195,195.6,197.7,198.5,198.5,199.2,200.1,200.4,201.1,202.7]
[2007,201.6,203.1,204.4,205.4,206.2,207.3,206.1,207.3,208,208.9,209.7,210.9]
[2008,209.8,211.4,212.1,214,215.1,216.8,216.5,217.2,218.4,217.7,216,212.9]
[2009,210.1,211.4,211.3,211.5,212.8,213.4,213.4,214.4,215.3,216,216.6,218]
[2010,217.9,219.2,220.7,222.8,223.6,224.1,223.6,224.5,225.3,225.8,226.8,228.4]
[2011,229,231.3,232.5,234.4,235.2,235.2,234.7,236.1,237.9,238,238.5,239.4]
[2012,238,239.9,240.8,242.5,242.4,241.8,242.1,243,244.2,245.6,245.6,246.8]
[2013,245.8,247.6,248.7,249.5,250,249.7,249.7,251,251.9,251.9,252.1,253.4]
[2014,252.6,254.2,254.8,255.7,255.9,256.3,256,257,257.60000000000002,257.7,257.10000000000002,257.5]
[2015,255.4,256.7,257.10000000000002,258,258.5,258.89999999999998,258.60000000000002,259.8,259.60000000000002,259.5,259.8,260.60000000000002]
[2016,258.8,260,261.10000000000002,261.39999999999998,262.10000000000002,263.10000000000002,263.39999999999998,264.39999999999998,264.89999999999998,264.8,265.5,267.10000000000002]
[2017,265.5,268.39999999999998,269.3,270.60000000000002,271.7,272.3,272.89999999999998,274.7,275.10000000000002,275.3,275.8,278.10000000000002]
[2018,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002]
[2019,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002]
[2020,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002]
[2021,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002]
[2022,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002,278.10000000000002]
["RPI table","Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"]
[]
[]
[]
[]
[]
["xbrl"]
["range computation","select range > 0","subtotal","select row","colspan","delta tag"]
["xprint_charge",1,3,10,1,10,"Chargeable Profits"]
["xprint_chargeloss",{"$f":"bfwd_cp+'Chargeable Profits'!G92+bfwd_cp2","v":0},3,99,1,10]
["print_calculation",1,3,99,1,10,"Tax Calculation"]
["xprint_oel",{"$f":"'Other expenses and losses'!G41","v":0},99,99,3,26,"Other expenses and losses"]
["xprint_depreciation",{"$f":"'Depreciation Amortisation'!F28+'Depreciation Amortisation'!F47","v":0},3,99,2,10,"Depreciation Amortisation"]
["xprint_expenses",{"$f":"(Expenses!H21+Expenses!H34+Expenses!H47+Expenses!H60+Expenses!H73+Expenses!H80+Expenses!H100)","v":0},3,9,2,10,"Expenses"]
["xprint_lease_cars",{"$f":"'Lease Cars'!F66+'Lease Cars'!G66","v":0},3,8,1,10,"Lease Cars"]
["xprint_propinc",{"$f":"IF(SUM(prop_one)=0,0,1)","v":0},3,12,2,26,"Property Income"]
["xprint_ntl",{"$f":"'Non Trading Loan'!J44+ABS('Non Trading Loan'!H40)","v":0},3,99,2,10,"Non Trading Loan"]
["xprint_invinc",{"$f":"'Investment Income'!H36","v":0},3,9,2,10,"Investment Income"]
["xprint_other",{"$f":"'Other Income'!G36+ABS('Other Income'!G47)","v":0},3,8,2,10,"Other Income"]
["xprint_lease",{"$f":"'Lease Premiums'!G25","v":0},3,9,2,10,"Lease Premiums"]
["xprint_casummary",{"$f":"SUM('Capital Allowances Summary'!E16:E35)+SUM('Capital Allowances Summary'!V16:V35)","v":0},3,99,1,26,"Capital Allowances Summary"]
["xprint_pmpool",{"$f":"SUM('Capital Allowances Summary'!F15:G39)","v":0},3,99,2,26,"Plant Machinery"]
["xprint_sla",{"$f":"'Short Life'!C106","v":0},3,16,1,26,"Short Life"]
["xprint_expcars",{"$f":"IF(newstyle=TRUE,0,SUM('Expensive Cars'!D75:K75))","v":0},3,12,1,26,"Expensive Cars"]
["xprint_sba",{"$f":"SUM(SBA!D25:N25)-98829*0","v":0},3,16,1,26,"SBA"]
["xprint_iba",{"$f":"IF(newstyle=TRUE,0,SUM(Industrial!D56:L56))","v":0},3,15,1,26,"Industrial"]
["xprint_aba",{"$f":"IF(newstyle=TRUE,0,SUM(Agricultural!D27:M27))","v":0},3,16,1,26,"Agricultural"]
["xprint_bpra",{"$f":"SUM(BPRA!D46:P46)","v":0},3,99,1,26,"BPRA"]
["xprint_caflats",{"$f":"SUM('CAs Flats'!D46:P46)","v":0},3,99,1,26,"CAs Flats"]
["xprint_pb",{"$f":"bfwd_pba+pbprofit","v":0},3,99,1,26,"Patent box"]
["cgt_print_page_1x",{"$f":"IF(newxml,SUM('Gains and losses'!F13:R13)+SUM('Gains and losses'!F20:R20)-7600,0)","v":0},3,99,1,52,"Chargeable Gains"]
["cgt_print_page_2x",{"$f":"SUM('Gains and losses'!U13:AG13)*0","v":0},3,99,1,37]
["cgt_print_page_3x",{"$f":"SUM('Gains and losses'!AJ13:AV13)*0","v":0},3,99,1,22]
["xprint_manexp",{"$f":"'Management Expenses'!I44+'Management Expenses'!K47","v":0},3,12,2,26,"Management Expenses"]
[]
["range accounts","select range > 0","subtotal","select row","colspan","delta tag"]
["acxprint_front",1,6,9,1,9,null,null,{"$f":"IF(AND(B942=0,I943=\"last\"),\"last\",\"\")","v":""}]
["acxprint_index",{"$f":"1-G943","v":1},6,9,1,9,null,null,""]
["acxprint_info",{"$f":"1-G944","v":1},6,9,1,9,null,null,""]
["acxprint_report",{"$f":"IF(OR(B963,AND(dormantco=TRUE,cohouse=TRUE)),0,1-G945)","v":1},6,10,1,10,null,null,""]
["acxprint_audit",{"$f":"IF(excludeacc=TRUE,0,IF(ISBLANK(acauditname)=TRUE,0,IF(acaudit=2,1,0)))-G946","v":0},6,11,1,12,null,null,""]
["acxprint_acc",{"$f":"IF(excludeacc=TRUE,0,IF(ISBLANK(acauditname)=TRUE,0,IF(acaudit=1,1,0)))-G947","v":0},6,11,1,12,null,null,""]
["acxprint_pandl",{"$f":"IF(OR(B963,AND(dormantco=TRUE,cohouse=TRUE)),0,1-G948)","v":1},6,10,1,12,null,null,""]
["acxprint_bs",{"$f":"1-G949","v":1},6,10,1,12,null,null,""]
["acxprint_bs2",{"$f":"1-G950","v":1},6,10,1,12,null,null,""]
["acxprint_policies",{"$f":"1-G951","v":1},6,11,1,12,null,null,""]
["acxprint_turnover",{"$f":"IF(OR(B963,AND(dormantco=TRUE,cohouse=TRUE)),0,page8-G952)","v":0},6,10,1,10,null,null,"last"]
["acxprint_fixed",{"$f":"page9-G953","v":0},3,9,1,10,null,null,"last"]
["acxprint_assets",{"$f":"page10-G954","v":0},6,10,1,10,null,null,"last"]
["acxprint_capital",{"$f":"page11-G955","v":0},6,10,1,10,null,null,"last"]
["acxprint_other",{"$f":"page12-G956","v":0},6,10,1,10,null,null,"last"]
["acxprint_detail",{"$f":"IF(OR(AND(dormantco=TRUE,cohouse=TRUE),B963,excludedetail=TRUE),0,(ABS(detail!G39)+ABS(detail!H39)+ABS(detail!G48)+ABS(detail!H48)+B958)*(1-G957))","v":0},6,10,1,10,{"$f":"IF(AND(cohouse=TRUE,newstyle=TRUE),1,0)","v":0},null,{"$f":"IF(AND(B957=0,I958=\"last\"),\"last\",\"\")","v":"last"}]
["acxprint_detail2",{"$f":"IF(OR(AND(dormantco=TRUE,cohouse=TRUE),B963,excludedetail=TRUE),0,(detail2!G31+detail2!H31+detail2!G70+detail2!H70)*(1-G958))","v":0},6,10,1,10,{"$f":"IF(AND(cohouse=TRUE,newstyle=TRUE),1,0)","v":0},null,"last"]
[]
["acxprint_front",1,6,9,1,9]
["acxprint_bs105",1,6,10,1,12,null,null,"last"]
[null,"co house abbrev"]
[{"$f":"DAY(start_date1)","v":0},{"$f":"IF(AND(OR(dormantco=TRUE,cohoabbrev=TRUE),cohouse=TRUE),TRUE,FALSE)","v":false}]
[{"$f":"MONTH(start_date1)","v":1}]
[{"$f":"YEAR(start_date1)","v":1900}]
[{"$f":"DATE(A965-1,A964,A963)","v":"3798-12-31"}]
[]
[]
[null,null,null,null,null,"uk-gaap-ptx:"]
[]
["ac001","uk-cd-pres:DescriptionPrincipalActivities","ZZ",null,null,"uk-cd-pres:","DescriptionPrincipalActivities",null,null,null,"http://xbrl.frc.org.uk/cd/2014-09-01/business"]
["ac002","uk-cd-pres:NameEntityOfficer","ZZ",null,null,"uk-cd-pres:","NameEntityOfficer",null,null,null,"http://xbrl.frc.org.uk/cd/2014-09-01/business"]
["ac003","uk-direp:CharitableDonations","MO",null,null,{"$f":"IF(_frs102,\"uk-gaap-ptx:\",\"uk-direp:\")","v":"uk-direp:"},"CharitableDonations",null,null,"ac288","dpl 2015",null,"dpl:CharitableDonations"]
["ac004","uk-direp:PoliticalDonations","MO",null,null,"uk-direp:","PoliticalDonations"]
["ac005","uk-direp:EmploymentDisabledPersonsPolicy","ZZ",null,null,"uk-direp:","EmploymentDisabledPersonsPolicy",null,null,null,"http://xbrl.frc.org.uk/reports/2014-09-01/direp"]
["ac006","uk-gaap-pt:TurnoverGrossOperatingRevenue","MO",null,null,"uk-gaap-pt:","TurnoverRevenue",null,null,null,"http://xbrl.frc.org.uk/fr/2014-09-01/core"]
["ac007","uk-gaap-pt:CostSales","MO",null,null,"uk-gaap-pt:","CostSales"]
["ac008","uk-gaap-pt:GrossProfitLoss","MO",null,null,"uk-gaap-pt:","GrossProfitLoss"]
["ac009","uk-gaap-pt:DistributionCosts","MO",null,null,"uk-gaap-pt:","DistributionCosts"]
["ac010","uk-gaap-pt:AdministrativeExpenses","MO",null,null,"uk-gaap-pt:","AdministrativeExpenses"]
["ac011","uk-gaap-pt:OtherOperatingIncome","MO",null,null,"uk-gaap-pt:","OtherOperatingIncomeFormat1"]
["ac012","uk-gaap-pt:GainLossFromDisposalFixedAssets","MO",null,null,"uk-gaap-pt:","GainLossOnDisposalAssetsIncomeStatementSubtotal"]
["ac013","uk-gaap-pt:OperatingProfitLoss","MO",null,null,"uk-gaap-pt:","OperatingProfitLoss"]
["ac014","uk-gaap-pt:OtherInterestReceivableSimilarIncome","MO",null,null,"uk-gaap-pt:","OtherInterestReceivableSimilarIncomeFinanceIncome"]
["ac015","uk-gaap-pt:InterestPayableSimilarCharges","MO",null,null,"uk-gaap-pt:","InterestPayableSimilarChargesFinanceCosts"]
["ac016","uk-gaap-pt:ProfitLossOnOrdinaryActivitiesBeforeTax","MO",null,null,"uk-gaap-pt:","ProfitLossOnOrdinaryActivitiesBeforeTax"]
["ac017","uk-gaap-pt:TaxOnProfitOrLossOnOrdinaryActivities","MO",null,null,"uk-gaap-pt:","TaxTaxCreditOnProfitOrLossOnOrdinaryActivities"]
["ac018","uk-gaap-pt:ProfitLossForPeriod","MO",null,null,"uk-gaap-pt:",{"$f":"\"ProfitLossOnOrdinaryActivitiesAfterTax\"","v":"ProfitLossOnOrdinaryActivitiesAfterTax"},null,null,null,{"$f":"\"ProfitLoss\"&IF(AND(acaudit=2,cohouse=TRUE),\"\",\"OnOrdinaryActivitiesAfterTax\")","v":"ProfitLossOnOrdinaryActivitiesAfterTax"}]
["ac019","uk-gaap-pt:StatementThatThereWereNoGainsLossesInPeriodOtherThanThoseInProfitLossAccount","ZZ",null,null,"uk-gaap-pt:","IncomeStatementFree-textComment"]
["ac020","uk-gaap-pt:IntangibleFixedAssets","MO",null,null,"uk-gaap-pt:","IntangibleAssets"]
["ac021","uk-gaap-pt:TangibleFixedAssets","MO",null,null,"uk-gaap-pt:","PropertyPlantEquipment"]
["ac022","uk-gaap-pt:InvestmentsFixedAssets","MO",null,null,"uk-gaap-pt:","InvestmentsFixedAssets"]
["ac023","uk-gaap-pt:FixedAssets","MO",null,null,"uk-gaap-pt:","FixedAssets"]
["ac024","uk-gaap-pt:StocksInventory","MO",null,null,"uk-gaap-pt:","TotalInventories"]
["ac025","uk-gaap-pt:Debtors","MO",null,null,"uk-gaap-pt:","Debtors"]
["ac026","uk-gaap-pt:CashBankInHand","MO",null,null,"uk-gaap-pt:","CashBankOnHand"]
["ac027","uk-gaap-pt:CurrentAssets","MO",null,null,"uk-gaap-pt:","CurrentAssets"]
["ac028","uk-gaap-pt:CreditorsDueWithinOneYear","MO",null,null,"uk-gaap-pt:","Creditors",null,null,"dim","query","CurrentInventories"]
["ac029","uk-gaap-pt:NetCurrentAssetsLiabilities","MO",null,null,"uk-gaap-pt:","NetCurrentAssetsLiabilities"]
["ac030","uk-gaap-pt:TotalAssetsLessCurrentLiabilities","MO",null,null,"uk-gaap-pt:","TotalAssetsLessCurrentLiabilities"]
["ac031","uk-gaap-pt:CreditorsDueAfterOneYear","MO",null,null,"uk-gaap-pt:","Creditors",null,null,"dim","query","Non-currentInventories"]
["ac032","uk-gaap-pt:ProvisionsForLiabilitiesCharges","MO",null,null,"uk-gaap-pt:","ProvisionsForLiabilitiesBalanceSheetSubtotal",null,null,null,null,null,"query","Provisions"]
["ac033","uk-gaap-pt:NetAssetsLiabilitiesIncludingPensionAssetLiability","MO",null,null,"uk-gaap-pt:","NetAssetsLiabilities"]
["ac034","uk-gaap-pt:CalledUpShareCapital","MO",null,null,"uk-gaap-pt:","Equity",null,"ShareCapital"]
["ac035","uk-gaap-pt:SharePremiumAccount","MO",null,null,"uk-gaap-pt:","Equity",null,"SharePremium"]
["ac036","uk-gaap-pt:ProfitLossAccountReserve","MO",null,null,"uk-gaap-pt:","Equity",null,"RetainedEarningsAccumulatedLosses"]
["ac037","uk-gaap-pt:RevaluationReserve","MO",null,null,"uk-gaap-pt:","Equity",null,"RevaluationReserve"]
["ac038","uk-gaap-pt:OtherAggregateReserves","MO",null,null,"uk-gaap-pt:","Equity",null,"OtherReservesSubtotal"]
["ac039","uk-gaap-pt:ShareholderFunds","MO",null,null,"uk-gaap-pt:","Equity"]
["ac040","uk-gaap-pt:DateApprovalAccounts","DT",null,null,"uk-gaap-pt:","DateAuthorisationFinancialStatementsForIssue"]
["ac041","uk-gaap-pt:NameDirectorSigningAccounts","ZZ",null,"empty","uk-gaap-pt:","DirectorSigningFinancialStatements"]
["ac042","uk-gaap-pt:StatementOnBasisMeasurementPreparationAccounts","ZZ",null,null,"uk-gaap-pt:","GeneralDescriptionBasisMeasurementUsedInPreparingFinancialStatements"]
["ac043","uk-gaap-pt:TurnoverPolicy","ZZ",null,null,"uk-gaap-pt:","TurnoverRevenueFree-textComment",null,null,"TurnoverRevenueFree-textComment"]
["ac044","uk-gaap-pt:TangibleFixedAssetsPolicy","ZZ",null,null,"uk-gaap-pt:","DescriptionMeasurementBasisForPropertyPlantEquipment"]
["ac045","uk-gaap-pt:DescriptionDepreciationMethodRateOrUsefulEconomicLifeForTangibleFixedAssets","ZZ",null,null,"uk-gaap-pt:","DescriptionDepreciationMethodForPropertyPlantEquipment"]
["ac046","uk-gaap-pt:DescriptionGoodwillIntangibleAssetAmortisationMethodPeriods","ZZ",null,null,"uk-gaap-pt:","DescriptionRecognitionBasisMeasurementIntangibleAssets"]
["ac047","uk-gaap-pt:StocksWorkInProgressLong-termContractsPolicy","ZZ",null,null,"uk-gaap-pt:","InventoriesPolicy"]
["ac048","uk-gaap-pt:TaxationDeferredTaxationPolicy","ZZ",null,null,"uk-gaap-pt:","DeferredTaxPolicy"]
["ac049","uk-gaap-pt:LesseePolicies","ZZ",null,null,"uk-gaap-pt:","LesseeFinanceLeasePolicy"]
["ac050","uk-gaap-pt:ResearchDevelopmentPolicy","ZZ",null,null,"uk-gaap-pt:","ResearchDevelopmentPolicy"]
["ac051","uk-gaap-pt:GeographicSegmentRevenueByDestination","MO",null,null,"uk-gaap-pt:","query"]
["ac052","uk-gaap-pt:DepreciationTangibleFixedAssetsExpense","MO",null,null,"uk-gaap-pt:","DepreciationExpensePropertyPlantEquipment"]
["ac053","uk-gaap-pt:GainLossFromDisposalFixedAssets","MO",null,null,"uk-gaap-pt:","query"]
["ac054","uk-aurep:AuditFeesExpenses","MO",null,null,"uk-gaap-ptx:","AuditAccountancyAuditCosts"]
["ac055","uk-gaap-pt:OperatingLeaseExpenditure","MO",null,null,"uk-gaap-pt:","TotalOperatingLeasePayments"]
["ac056","uk-gaap-pt:AmortisationIntangibleAssetsExpense","MO",null,null,"uk-gaap-pt:","AmortisationExpenseIntangibleAssets"]
["ac057","uk-direp:DirectorRemuneration","MO",null,null,"uk-direp:","SalariesFeesDirectors"]
["ac058","uk-direp:CompanyContributionsToMoneyPurchaseSchemesDirectors","MO",null,null,"uk-direp:","CompanyContributionsToMoneyPurchasePlansDirectors"]
["ac059","uk-direp:DirectorRemunerationBenefitsIncludingPaymentsToThirdParties","MO",null,null,"uk-gaap-ptx:","StaffCostsDirectors"]
["ac060","uk-direp:NumberDirectorsAccruingBenefitsUnderMoneyPurchaseScheme","MO","pure",null,"uk-direp:","NumberDirectorsAccruingBenefitsUnderMoneyPurchaseScheme"]
["ac061","uk-gaap-pt:WagesSalaries","MO",null,null,"uk-gaap-pt:","WagesSalaries"]
["ac062","uk-gaap-pt:SocialSecurityCosts","MO",null,null,"uk-gaap-pt:","SocialSecurityCosts"]
["ac063","uk-gaap-pt:PensionCosts","MO",null,null,"uk-gaap-pt:","PensionOtherPost-employmentBenefitCostsOtherPensionCosts"]
["ac064","uk-gaap-pt:StaffCosts","MO",null,null,"uk-gaap-pt:","StaffCostsEmployeeBenefitsExpense"]
["ac065","uk-gaap-pt:AverageNumberEmployeesDuringPeriod","MO",null,null,"uk-gaap-pt:","AverageNumberEmployeesDuringPeriod"]
["ac066","uk-gaap-pt:UKCurrentCorporationTaxOnIncomeForPeriod","MO",null,null,"uk-gaap-pt:","TotalCurrentTaxExpenseCredit"]
["ac067","uk-gaap-pt:TotalUKForeignDeferredTax","MO",null,null,"uk-gaap-pt:","TotalDeferredTaxExpenseCredit"]
["ac068","uk-gaap-pt:TaxOnProfitOrLossOnOrdinaryActivities","MO",null,null,"uk-gaap-pt:","dont need"]
["ac069","uk-gaap-pt:TotalDividendPayment","MO",null,null,"uk-gaap-pt:","DividendsPaidOnShares"]
["ac070","uk-gaap-pt:IntangibleFixedAssetsCostOrValuation","MO",null,null,"uk-gaap-pt:","IntangibleAssetsGrossCost"]
["ac071","uk-gaap-pt:IntangibleFixedAssetsAdditions","MO",null,null,"uk-gaap-pt:","TotalAdditionsIncludingFromBusinessCombinationsIntangibleAssets"]
["ac072","uk-gaap-pt:IntangibleFixedAssetsDisposals","MO",null,null,"uk-gaap-pt:","DisposalsIntangibleAssets"]
["ac073","uk-gaap-pt:IntangibleFixedAssetsCostOrValuation","MO",null,null,"uk-gaap-pt:","dont need"]
["ac074","uk-gaap-pt:IntangibleFixedAssetsAggregateAmortisationImpairment","MO",null,null,"uk-gaap-pt:","AccumulatedAmortisationImpairmentIntangibleAssets"]
["ac075","uk-gaap-pt:IntangibleFixedAssetsAmortisationChargedInPeriod","MO",null,null,"uk-gaap-pt:","IncreaseFromAmortisationChargeForYearIntangibleAssets"]
["ac076","uk-gaap-pt:IntangibleFixedAssetsAmortisationDecreaseIncreaseOnDisposals","MO",null,null,"uk-gaap-pt:","DisposalsDecreaseInAmortisationImpairmentIntangibleAssets"]
["ac077","uk-gaap-pt:IntangibleFixedAssetsAggregateAmortisationImpairment","MO",null,null,"uk-gaap-pt:","dont need"]
["ac078","uk-gaap-pt:IntangibleFixedAssets","MO",null,null,"uk-gaap-pt:","IntangibleAssets"]
["ac079","uk-gaap-pt:TangibleFixedAssetsCostOrValuation","MO",null,null,"uk-gaap-pt:","PropertyPlantEquipmentGrossCost"]
["ac080","uk-gaap-pt:TangibleFixedAssetsAdditions","MO",null,null,"uk-gaap-pt:","TotalAdditionsIncludingFromBusinessCombinationsPropertyPlantEquipment"]
["ac081","uk-gaap-pt:TangibleFixedAssetsDisposals","MO",null,null,"uk-gaap-pt:","DisposalsPropertyPlantEquipment"]
["ac082","uk-gaap-pt:TangibleFixedAssetsCostOrValuation","MO",null,null,"uk-gaap-pt:","dont need"]
["ac083","uk-gaap-pt:TangibleFixedAssetsDepreciation","MO",null,null,"uk-gaap-pt:","AccumulatedDepreciationImpairmentPropertyPlantEquipment"]
["ac084","uk-gaap-pt:TangibleFixedAssetsDepreciationChargedInPeriod","MO",null,null,"uk-gaap-pt:","IncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment"]
["ac085","uk-gaap-pt:TangibleFixedAssetsDepreciationDecreaseIncreaseOnDisposals","MO",null,null,"uk-gaap-pt:","DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment"]
["ac086","uk-gaap-pt:TangibleFixedAssetsDepreciation","MO",null,null,"uk-gaap-pt:","dont need"]
["ac087","uk-gaap-pt:TangibleFixedAssets","MO",null,null,"uk-gaap-pt:","PropertyPlantEquipment",null,null,null,null,null,null,"9211 hypercube"]
["ac088","uk-gaap-pt:ListedInvestmentsIncludedInFixedAssetInvestmentsNetBookValue","MO",null,null,"uk-gaap-pt:","Investments",null,null,null,null,null,null,"dim: listed unlisted","ListedExchangeTraded"]
["ac089","uk-gaap-pt:UnlistedInvestmentsIncludedInFixedAssetInvestmentsCarriedOnHistoricalCostBasis","MO",null,null,"uk-gaap-pt:","Investments",null,null,null,null,"Listed-unlistedDimension",null,null,"UnlistedNon-exchangeTraded"]
["ac090","uk-gaap-pt:StocksRawMaterialsConsumables","MO",null,null,"uk-gaap-pt:","RawMaterialsConsumables",null,null,null,null,null,null,"dim: current noncurrent","CurrentFinancialInstruments"]
["ac091","uk-gaap-pt:WorkInProgress","MO",null,null,"uk-gaap-pt:","WorkInProgress",null,null,null,null,null,null,null,"Non-currentFinancialInstruments"]
["ac092","uk-gaap-pt:FinishedGoodsGoodsForResale","MO",null,null,"uk-gaap-pt:","FinishedGoodsGoodsForResale",null,null,null,null,"FinancialInstrumentCurrentNon-currentDimension"]
["ac093","uk-gaap-pt:StocksInventory","MO",null,null,"uk-gaap-pt:","dont need"]
["ac094","uk-gaap-pt:TradeDebtors","MO",null,null,"uk-gaap-pt:","TradeDebtorsTradeReceivables"]
["ac095","uk-gaap-pt:OtherDebtors","MO",null,null,"uk-gaap-pt:","OtherDebtors"]
["ac096","uk-gaap-pt:PrepaymentsAccruedIncomeCurrentAsset","MO",null,null,"uk-gaap-pt:","PrepaymentsAccruedIncome"]
["ac097","uk-gaap-pt:Debtors","MO",null,null,"uk-gaap-pt:","dont need",null,"query"]
["ac098","uk-gaap-pt:BankOverdrafts","MO",null,null,"uk-gaap-pt:","query"]
["ac099","uk-gaap-pt:ObligationsUnderFinanceLeaseHirePurchaseContractsWithinOneYear","MO",null,null,"uk-gaap-pt:","FinanceLeaseLiabilitiesPresentValueTotal",null,null,null,null,null,null,"WithinOneYear"]
["ac100","uk-gaap-pt:TradeCreditorsWithinOneYear","MO",null,null,"uk-gaap-pt:","TradeCreditorsTradePayables",null,null,null,null,null,null,"dim: current noncurrent","CurrentFinancialInstruments"]
["ac101","uk-gaap-pt:OtherTaxationSocialSecurityWithinOneYear","MO",null,null,"uk-gaap-pt:","OtherTaxationSocialSecurityPayable",null,null,null,null,null,null,null,"Non-currentFinancialInstruments"]
["ac102","uk-gaap-pt:AccrualsDeferredIncomeWithinOneYear","MO",null,null,"uk-gaap-pt:","AccruedLiabilitiesDeferredIncome"]
["ac103","uk-gaap-pt:OtherCreditorsDueWithinOneYear","MO",null,null,"uk-gaap-pt:","OtherCreditors"]
["ac104","uk-gaap-pt:CreditorsDueWithinOneYear","MO",null,null,"uk-gaap-pt:","query"]
["ac105","uk-gaap-pt:BankBorrowings","MO",null,null,"uk-gaap-pt:","BankBorrowingsOverdrafts",null,null,null,null,null,"AfterOneYear"]
["ac106","uk-gaap-pt:CommitmentsUnderNon-cancellableOperatingLeasesTotal","MO",null,null,"uk-gaap-pt:","OperatingLeasePaymentsOwing"]
["ac107","uk-gaap-pt:OtherCreditorsAfterOneYear","MO",null,null,"uk-gaap-pt:","OtherCreditors"]
["ac108","uk-gaap-pt:CreditorsDueAfterOneYear","MO",null,null,"uk-gaap-pt:","query"]
["ac109","uk-gaap-pt:BankBorrowingsDebenturesDueWithinOneYear","MO",null,null,"uk-gaap-pt:","BankBorrowingsOverdrafts"]
["ac110","uk-gaap-pt:BankBorrowingsDebenturesBetweenOneToTwoYears","MO",null,null,"uk-gaap-pt:","BankBorrowingsOverdrafts"]
["ac111","uk-gaap-pt:BankBorrowingsDebenturesBetweenTwoToFiveYears","MO",null,null,"uk-gaap-pt:","BankBorrowingsOverdrafts"]
["ac112","uk-gaap-pt:BankBorrowingsDebenturesAfterFiveYears","MO",null,null,"uk-gaap-pt:","BankBorrowingsOverdrafts"]
["ac113","uk-gaap-pt:BankBorrowingsDebentures","MO",null,null,"uk-gaap-pt:","BankBorrowingsOverdrafts",null,null,null,null,"DebenturesInIssue"]
["ac114","uk-gaap-pt:ObligationsUnderFinanceLeasesHirePurchaseContractsBetweenOneToTwoYears","MO",null,null,"uk-gaap-pt:","query"]
["ac115","uk-gaap-pt:OperatingLeasesExpiringBetweenTwoFiveYears","MO",null,null,"uk-gaap-pt:","OperatingLeasePaymentsOwing"]
["ac116","uk-gaap-pt:OperatingLeasesExpiringAfterFiveYears","MO",null,null,"uk-gaap-pt:","OperatingLeasePaymentsOwing"]
["ac117","uk-gaap-pt:ObligationsUnderFinanceLeaseHirePurchaseContractsAfterOneYear","MO",null,null,"uk-gaap-pt:","FinanceLeaseLiabilitiesPresentValueTotal",null,null,null,null,null,"BetweenOneFiveYears"]
["ac118","uk-gaap-pt:ProvisionsForLiabilitiesCharges","MO",null,null,"uk-gaap-pt:","query"]
["ac119","uk-gaap-pt:ProvisionsAdditionalAmountsProvided","MO",null,null,"uk-gaap-pt:","TotalIncreaseDecreaseInProvisions"]
["ac120","uk-gaap-pt:ProvisionsUnwindingDiscountedAmount","MO",null,null,"uk-gaap-pt:","ProvisionsUsed"]
["ac121","uk-gaap-pt:ProvisionsForLiabilitiesCharges","MO",null,null,"uk-gaap-pt:","query"]
["ac122","uk-gaap-pt:ProvisionsFree-textComment","MO",null,null,"uk-gaap-pt:","ProvisionsFree-textComment"]
["ac123","uk-gaap-pt:ShareCapitalAllottedCalledUpPaid","MO",null,null,"uk-gaap-pt:","NominalValueAllottedShareCapital",null,null,null,null,null,"ShareCapitalOrdinaryShares"]
["ac124","uk-gaap-pt:ProfitLossAccountReserve","MO",null,null,"uk-gaap-pt:","query",null,null,null,null,null,"ShareCapitalPreferenceShares"]
["ac125","uk-gaap-pt:ProfitLossForPeriod","MO",null,null,"uk-gaap-pt:","query"]
["ac126","uk-gaap-pt:TotalDividendPayment","MO",null,null,"uk-gaap-pt:","query"]
["ac127","uk-gaap-pt:ProfitLossAccountReserve","MO",null,null,"uk-gaap-pt:","query"]
["ac128","uk-gaap-pt:RevaluationReserve","MO",null,null,"uk-gaap-pt:","query"]
["ac129","uk-gaap-pt:RevaluationSurplusInPeriod","MO",null,null,"uk-gaap-pt:","query"]
["ac130","uk-gaap-pt:RevaluationReserve","MO",null,null,"uk-gaap-pt:","query",null,null,null,null,null,null,"ParentEntityOrControllingPartyAndUltimateControllingPartyGroupingDimension.domain"]
["ac131","uk-gaap-pt:NameControllingParty","ZZ",null,null,"uk-gaap-pt:","NameControllingParty"]
["ac132","uk-gaap-pt:DescriptionTransactionGeneralAmountsInvolved","ZZ",null,null,"uk-gaap-pt:","DescriptionNatureTransactionsBalancesWithRelatedParties"]
["ac133","uk-gaap-pt:OtherCapitalCommitmentsNotProvidedFor","MO",null,null,"uk-gaap-pt:","CapitalCommitments"]
["ac134","uk-gaap-pt:DescriptionGuarantee","ZZ",null,null,"uk-direp:","GeneralDescriptionGuaranteesTheirTermsDirectors",null,null,null,null,null,null,"direp"]
["ac135","uk-gaap-pt:DescriptionPostBalanceSheetEventEstimateItsFinancialEffect","ZZ",null,null,"uk-gaap-pt:","DescriptionEventAfterReportingDate"]
["ac136","uk-gaap-pt:WagesSalariesDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac137","uk-gaap-pt:VehicleRunningCostsDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac138","uk-gaap-pt:SupportAdministrationCostsDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac139","uk-gaap-pt:WarehouseStorageExpensesDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac140","uk-gaap-pt:RepairsRenewalsMaintenanceDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac141","uk-gaap-pt:DepreciationTangibleFixedAssetsDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac142","uk-gaap-pt:EmployersNationalInsuranceStaffDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac143","uk-gaap-pt:OtherOperatingCostsDistributionCosts","MO",null,null,"uk-gaap-pt:","dont need"]
["ac144","uk-gaap-pt:WagesSalariesAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac145","uk-gaap-pt:DirectorsRemunerationAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac146","uk-gaap-pt:EmployersNationalInsuranceStaffAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac147","uk-gaap-pt:StaffPensionsDefinedContributionSchemesAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac148","uk-gaap-pt:StaffTrainingAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac149","uk-gaap-pt:FeesCommissionsPayableAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac150","uk-gaap-pt:InsuranceAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac151","uk-gaap-pt:PremisesCostsAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac152","uk-gaap-pt:PremisesCleaningAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac153","uk-gaap-pt:RepairsRenewalsMaintenanceAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac154","uk-gaap-pt:CourierServicesAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac155","uk-gaap-pt:PrintingPostageStationeryAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac156","uk-gaap-pt:TelecommunicationsCostsAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac157","uk-gaap-pt:ComputerSoftwareITConsumablesMaintenanceAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac158","uk-gaap-pt:TravelSubsistenceExpensesAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac159","uk-gaap-pt:EntertainingExpensesIncurredByStaffAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac160","uk-gaap-pt:LegalFeesAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac161","uk-gaap-pt:AccountancyFeesAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac162","uk-gaap-pt:BankChargesDetailedPL","MO",null,null,"uk-gaap-pt:","dont need"]
["ac163","uk-gaap-pt:BadDebtsWrittenOffAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac164","uk-gaap-pt:StaffWelfareAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac165","uk-gaap-pt:SundryExpensesAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac166","uk-gaap-pt:SubscriptionsAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac167","uk-gaap-pt:DiscountsReceivableAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac168","uk-gaap-pt:DepreciationTangibleFixedAssetsAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac169","uk-direp:DateAssumedPosition","DT",null,null,"uk-direp:","DateAssumedPosition",null,null,null,null,null,null,"direp"]
["ac170","uk-direp:DateResignation","DT",null,null,"uk-direp:","DateRelinquishedPosition",null,null,null,null,null,null,"direp"]
["ac171","uk-cd-pres:UKCompaniesHouseRegisteredNumber","ZZ",null,null,"uk-cd-pres:","UKCompaniesHouseRegisteredNumber",null,null,null,null,null,null,"business"]
["ac172","uk-cd-pres:StartDateForPeriodCoveredByReport","DT",null,null,"uk-cd-pres:","StartDateForPeriodCoveredByReport",null,null,null,null,null,null,"business"]
["ac173","uk-cd-pres:EndDateForPeriodCoveredByReport","DT",null,null,"uk-cd-pres:","EndDateForPeriodCoveredByReport",null,null,null,null,null,null,"business"]
["ac174","uk-aurep:StatementOnScopeAuditReport","ZZ",null,null,"uk-aurep:","StatementOnScopeAuditReport",null,null,null,null,"StatementOnScopeAccountantsReport",null,"aurep"]
["ac175","uk-aurep:StatementResponsibilities","ZZ",null,null,"uk-aurep:","StatementOnRespectiveResponsibilitiesDirectorsAuditors",null,null,null,null,null,null,"aurep"]
["ac176","uk-aurep:BasisAuditOpinion","ZZ",null,null,"uk-aurep:","query",null,null,null,null,null,null,"aurep"]
["ac177","uk-aurep:OpinionAuditorsOnEntity","ZZ",null,null,"uk-aurep:","OpinionAuditorsOnEntity",null,null,null,null,null,null,"aurep"]
["ac178","uk-cd-pres:NameThirdPartyAgent","ZZ",null,null,"uk-cd-pres:",{"$f":"IF(acaudit=1,\"NameEntityAccountants\",\"NameEntityAuditors\")","v":"NameEntityAuditors"},null,null,"NameEntityAccountants",null,null,null,"aurep"]
["ac179","uk-aurep:DateAuditorsReport","DT",null,null,"uk-aurep:","DateAuditorsReport",null,null,null,null,null,null,"aurep"]
["ac180","uk-gaap-pt:AmortisationIntangibleAssetsAdministrativeExpenses",{"$f":"IF(_frs102,\"ZZ\",\"MO\")","v":"MO"},null,null,"uk-cd-pres:","NameEntityLawyersOrLegalAdvisers"]
["ac181","uk-gaap-pt:AmountOtherExceptionalOperatingCostAdministrativeExpenses","MO",null,null,"uk-gaap-pt:","dont need"]
["ac182","uk-direp:StatementOnQualityCompletenessInformationProvidedToAuditors","ZZ",null,null,"uk-direp:","StatementOnQualityCompletenessInformationProvidedToAuditors"]
["ac183","uk-cd-pres:BalanceSheetDate ","DT",null,null,"uk-cd-pres:","query"]
["ac184","uk-gaap-pt:LeasedAssetsIncludedInTangibleFixedAssets ","MO",null,null,"uk-gaap-pt:","query"]
["ac185","uk-gaap-pt:AggregateDepreciationOnLeasedAssetsIncludedInTangibleFixedAssets","MO",null,null,"uk-gaap-pt:","query"]
["ac186","uk-gaap-pt:AmountsOwedByGroupUndertakingsOtherParticipatingInterests","MO",null,null,"uk-gaap-pt:","AmountsOwedByGroupUndertakings"]
["ac187","uk-gaap-pt:AmountsOwedToGroupUndertakingsOtherParticipatingInterestsWithinOneYear","MO",null,null,"uk-gaap-pt:","AmountsOwedToGroupUndertakings"]
["ac188","uk-gaap-pt:notusedyet",{"$f":"IF(_frs102,\"ZZ\",\"MO\")","v":"MO"},null,null,"uk-cd-pres:","NameEntityBankers"]
["ac189","uk-gaap-pt:ShareCapitalAuthorised","MO",null,null,"uk-gaap-pt:","query"]
["ac190","uk-cd-pres:PrincipalLocation-CityOrTown","ZZ",null,null,"uk-aurep:","NameOrLocationOfficePerformingAudit",null,null,null,null,"NameOrLocationAccountantsOffice"]
["ac191","uk-aurep:TaxationServicesFees","MO",null,null,"uk-gaap-ptx:","AuditAccountancyTaxServices"]
["ac192","uk-gaap-pt:CorporationTaxDueWithinOneYear","MO",null,null,"uk-gaap-pt:","CorporationTaxPayable",null,null,null,null,null,null,"dim: current noncurrent","CurrentFinancialInstruments"]
["ac193","uk-gaap-pt:AmountsOwedToGroupUndertakingsOtherParticipatingInterestsAfterOneYear","MO",null,null,"uk-gaap-pt:","AmountsOwedToGroupUndertakings",null,null,null,null,null,null,null,"Non-currentFinancialInstruments"]
["ac194","uk-gaap-pt:NamesRelatedPartiesInvolvedInTransaction","ZZ",null,null,"uk-gaap-pt:","NameOrDescriptionRelatedPartyIfNotDefinedByAnotherTag"]
["ac195","uk-gaap-pt:AmountDueFromToRelatedParty","MO",null,null,"uk-gaap-pt:","BalancesAmountsOwedByRelatedParties"]
["ac196","uk-gaap-pt:AmountGuaranteed","MO",null,null,"uk-direp:","MaximumLiabilityUnderGuaranteesDirectors",null,null,null,null,null,null,"direp"]
["ac197","uk-cd-pres:AddressLine1","ZZ",null,null,"uk-cd-pres:","AddressLine1"]
["ac198","uk-cd-pres:AddressLine2","ZZ",null,null,"uk-cd-pres:","AddressLine2"]
["ac199","uk-cd-pres:AddressLine3","ZZ",null,null,"uk-cd-pres:","AddressLine3"]
["ac200","uk-cd-pres:PostalCodeZip","ZZ",null,null,"uk-cd-pres:","PostalCodeZip"]
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[]
[]
["What is to be done"]
[]
["Internet gateway test"]
["remove details and on submission page"]
["protect sheets"]
["remove user id and password"]
["set database to c:\\"]
["payg logic for sales"]
[]
["overwrite",false]
[]
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[{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[{"$error":"#VALUE!"},{"$error":"#VALUE!"},{"$error":"#VALUE!"}]
[null,null,{"$f":"C1481&C1482&C1483&C1484&C1485&C1486","v":{"$error":"#VALUE!"}}]
[]
["for 2012"]
["CG section","increase 5 to 10 the enhanced expenditure"]
["CG section","2 lines for acquisition cost"]
["Franked inv income","note re adjusting accounting profit"]
["print whole return"]
[]
["corrstr"]
["urlstr"]