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["THE RESPONSE FROM THE HM REVENUE AND CUSTOMS IS"]
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["UTR:",{"$f":"utr","v":0}]
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["Taxpayer name:",{"$f":"name","v":"(Please enter the name here)"}]
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["Period end:",{"$f":"Tax_return!HT1702","v":"2024-04-05"}]
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[" ","SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the TAX RETURN section of SA2000 and looks like:",null,null,null,null,null,null,null,"Electronic processing:",null,null,"database","c:\\my documents\\"]
[null,null,null,null,null,null,null,null,null,null,null,null,"taxlink","c:\\my documents\\"]
[null,null,null,null,null,null,null,null,null,null," ","Amended Return",null,"c:\\my documents\\"]
[null,null,null,null,null,null,null,null,null,null,"2023/24","Tick if you want to change a return you have","name","sadata"]
[null,null,null,null,null,null,null,null,null,null,"2022/23","submitted, then Prepare and Submit again","suffix","accdb"]
[null,null,null,null,null,null,null,null,null,null,"2021/22"]
[null,"Click with the mouse to go to a page"]
[]
[]
[]
[]
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[null,"This is the ADDITIONAL INFORMATION section of SA2000 and looks like:"]
[]
[]
[]
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[null,null,null,null,null,null,null,null,null,{"$f":"IF(warningsmn>0,\"Please check the warnings\",\"\")","v":"Please check the warnings"}]
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[null,"Click with the mouse to go to an additional information page"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"This is the PRINT OPTIONS section of SA2000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(warnings>0,\"Please check the warnings\",\"\")","v":"Please check the warnings"}]
[]
[]
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[null,"Instructions -------------------->",null,null,"www.sa2000.co.uk/Instructions%20for%20filing%20with%20SA%20online.pdf"]
[null,"HMRC Specials ---------->",null,null,"www.sa2000.co.uk/2024-spec-indi.pdf",null,null,null,null,"Service availability","HM Revenue & Customs"]
[null,"HMRC exclusions ------->",null,null,"www.sa2000.co.uk/2024-exc-indi.pdf",null,null,null,"HMRC forms",null,"www.gov.uk/self-assessment-forms-and-helpsheets"]
[null,"Copyright Quality Management Software Ltd 2024.",null,null,null,null,null,"www.sa2000.co.uk"]
[null,"SA2000 is not a substitute for the knowledge and skill of an experienced tax professional."]
[null,{"$f":"IF(agentreturn=TRUE,\"I confirm that my client has received a copy of the information\",\"\")","v":""}]
[null,{"$f":"IF(agentreturn=TRUE,\"contained in this return and approved the information as being correct\",\"\")","v":""},null,null,null,null,null,null,null,null,"Pay your Self Assessment Tax Bill"]
[null,{"$f":"IF(agentreturn=TRUE,\"and complete to the best of their knowledge and belief.\",\"\")","v":""},null,null,null,null,null,null,null,null,"www.gov.uk/government/publications/self-assessment-service-availability-and-issues"]
[null,"Agent return",null,false,null,null,"Administration and Control"]
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[null,null,null,null,null,null,"Agent status",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,null,null,null,null,null,"Date agent status changed",null,null,null,null,null,null,null,"*** You may need to prepare the return for internet filing in order to show the IRMARK on each page. ***",null,null,null,null,null,null,null,null,null,"This is the SUPPLEMENTARY PAGES section of SA2000"]
[]
[]
[null,null,null,null,null,null,"Revenue status"]
[]
[null,null,null,null,null,null,"Date Revenue status changed"]
[]
[null,null,null,null,null,null,"Attachments"]
[null,null,null,null,null,null,{"$f":"IF(attach,\"(Note: processing tax returns with attachments can be slow)\",\"\")","v":""}]
[null,null,null,null,null,null,"Long XML name",null,false,{"$f":"SUBSTITUTE(\"tax_return\"&IF(longxml,utr&name,\"\"),\" \",\"\")","v":"tax_return"}]
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[null,null,null,null,null,null,"Amended Return"]
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[null,null,null,null,null,null,"These are for online filing and are provided by HMRC:"]
[null,null,"Extension","txt",null,null,null,null,null,"User ID"]
[null,null,null,null,null,null,"No file",true]
[null,null,null,null,null,null,null,null,null,"Password"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Tax Return 2024"]
[null,"email",null,null,null,null,null,null,null,"Folder","c:\\my tax\\",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UTR","Please enter the utr",null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 1\" & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,"Slow",false,null,"Progress",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NINO",null,{"$f":"IF(ISNUMBER(VALUE(SUBSTITUTE(_utr1,\" \",\"\"))),VALUE(SUBSTITUTE(_utr1,\" \",\"\")),IF(ISNUMBER(VALUE(SUBSTITUTE(_utr1,\" \",\"\"))),VALUE(SUBSTITUTE(_utr1,\" \",\"\")),0))","v":0},null,null,"Issue address"]
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[null,"HM Revenue & Customs",null,null,null,{"$f":"\"Authorisation for Internet Transmission\"","v":"Authorisation for Internet Transmission"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date",null,null,null,null,"(Please enter the address here)",null,{"$f":"IF(ISERROR(AO68),\"address\",AO68&\"\")","v":"(Please enter the address here)"},{"$f":"IF(AND(AJ113>0,address1=\"\"),\"Please enter the new address\",\"\")","v":""}]
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[null,{"$f":"\"Tax Return for the year ended 5 April \" & LEFT(TaxYear,2) & RIGHT(TaxYear,2)","v":"Tax Return for the year ended 5 April 2024"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs office address",null,null,null,null,null,null,{"$f":"IF(ISERROR(AO70),\"\",AO70&\"\")","v":""}]
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[null,"This is a copy of the information that will be transmitted to the HM Revenue & Customs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(AO72),\"\",AO72&\"\")","v":""}]
[null,"once authorised by you. The copy includes all completed supplementary pages &"]
[null,"attachments. Before transmitting the return (or amendment) information to HM Revenue &"]
[null,"Customs using the Self Assessment Online Service, your tax adviser must provide you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For reference"]
[null,"with a copy of your tax return (or amended tax return) information for you to declare that"]
[null,"the information is correct and complete to the best of your knowledge and belief and"]
[null,"approve submission to HM Revenue & Customs. If you give false information or conceal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telephone"]
[null,"any part of your income or chargeable gains you may be liable to financial penalties. It is"]
[null,"recommended that you retain a copy of the Tax Return (or amended tax return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your Tax Return"]
[null,"information) transmitted to HMRC. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This Notice requires you, by law, to make a return of your",null,null,null,null,null,null,"Most people file online"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable income and capital gains, and any documents",null,null,null,null,null,null,"It’s quick and easy to file online. Get started by typing"]
[null,"The HM Revenue & Customs IRmark number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"requested, for the year from 6 April 2023 to 5 April 2024",null,null,null,null,null,null,"www.gov.uk/log-in-file-self-assessment-tax-return into"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deadlines",null,null,null,null,null,null,"your internet browser address bar to go directly to our"]
[null,"The HM Revenue & Customs IRmark number assigned to your tax return information is:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"We must receive your tax return by these dates:",null,null,null,null,null,null,"official website."]
[null,{"$f":"irmark&\". This number appears on each page of this copy,\"","v":". This number appears on each page of this copy,"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• if you are using a paper return – by 31 October 2024",null,null,null,null,null,null,"Don’t use a search website to find HMRC services online."]
[null,"which is consecutively numbered.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  (or 3 months after the date of this notice if that’s later),",null,null,null,null,null,null,"If you have not sent a tax return online before, why not join"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  or",null,null,null,null,null,null,"the 92% of people who already do it online? It’s easy, secure"]
[null,"The following details comprise the information to be sent electronically.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• if you are filing a return online – by 31 January 2025",null,null,null,null,null,null,"and available 24 hours a day and you can also sign up for email"]
[null,"Title","Surname",null,"First Names",null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  (or 3 months after the date of this notice if that’s later),",null,null,null,null,null,null,"alerts and online messages to help you manage your tax affairs."]
[null,"Taxpayer Reference",null,null,{"$f":"utr","v":0},null,"National Insurance Number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your return is late you will be charged a £100 penalty.",null,null,null,null,null,null,"To file on paper, please fill in this form using the following rules:"]
[null,null,null,null,null,null,null,null,null,{"$f":"nino&\"\"","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your return is more than 3 months late, you will be ",null,null,null,null,null,null,"• enter your figures in whole pounds – ignore the pence."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"charged daily penalties of £10 a day.",null,null,null,null,null,null,"• round down income and round up expenses and tax paid,"]
[null,{"$f":"\"I understand that when I advise \" &DC455& \" that I have approved this copy they\"","v":"I understand that when I advise  that I have approved this copy they"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  it is to your benefit."]
[null,"will be entitled to submit my return (or amended return) information using the Self",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you pay late you will be charged interest and a late",null,null,null,null,null,null,"• if a box does not apply, please leave it blank – do not strike"]
[null,"Assessment Online Service.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payment penalty.",null,null,null,null,null,null,"  through empty boxes or write anything else."]
[null," "]
[]
[null,"Please sign here",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starting your Tax Return"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before you start to fill it in, look through your tax return to make sure there is a section for all your income and claims"]
[null,"Where your Tax Return (or amended Tax Return) contains a claim for a repayment and you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- you may need some separate supplementary pages (see page TR 2 and the Tax Return notes)."]
[null,"require the repayment to be sent to your bank, building society or other nominee or, you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,"have nominated a charity to receive all or part of your repayment, the relevant question"]
[null,"within the return (or amended return) must be completed. Please note the receipt of these",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your personal details"]
[null,"nomination details included with the other return information received using the Online",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Single"]
[null,"Service will be taken to be your formal approval to such a nomination for repayment ",null,null,null,null,null,null,null,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,"Your date of birth – it helps get your tax right DD/MM/YYYY",null,null,3,null,"Your phone number",null,"Married/in a civil partnership"]
[null,"purposes. ",null,null,null,null,null,null,null,null,null,null,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(ISNUMBER(dobself),ISBLANK(dobself)),\"\",\"Please enter a date\")","v":""},null,null,null,null,null,"Widowed/a surviving civil partner"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Divorced/civil partnership dissolved"]
[null,null,null,null,null,"Prepared by SA2000",null,null,null,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,"Your name and address – if it is different from what is",null,null,4,null,"Your National Insurance number – leave blank if the ",null,"Separated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the front of this form, please write the correct details",null,null,null,null,"correct number is shown above",null,"UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"underneath the wrong ones and put the date you changed",null,null,null,null,null,null,"Scottish"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"address below DD/MM/YYYY",null,null,null,null,null,"Select country","Welsh"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Marital status"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for tax purposes only"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name & \" \" & utr & \" \" & TEXT(TODAY(),\"dd/mm/yyyy\")","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(OR(scottish=2,scottish=3),nonres=TRUE),\"Can't be Scottish or Welsh and non resident\",\"\")","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,"What makes up your Tax Return",null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"To make a complete return of your taxable income and gains for the year to 5 April 2024 you may need to complete some"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"separate supplementary pages. Answer the following questions by putting a tick in the 'Yes' or 'No' box."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 2\" & \" of \" & tupp25)","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,1,null,"Employment",null,null,6,null,"Trusts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Were you an employee, director, office holder or agency",null,null,null,null,"Did you receive, or are you treated as having received,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"worker in the year to 5 April 2024? Please read the",null,null,null,null,"income from a trust, settlement or the residue of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes before answering. Fill in a separate 'Employment'",null,null,null,null,"a deceased person’s estate? This does not include cash"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"page for each employment, directorship and so on. On",null,null,null,null,"lump sums/transfer of assets, otherwise known as capital",null,null,{"$f":"NOT(supplementary7)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"each 'Employment' page you complete, enter any other",null,null,null,null,"distributions, received under a will."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments, expenses or benefits related to that employment.",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Say how many 'Employment' pages you are completing in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the 'Number' box below.",null,null,7,null,"Capital Gains Tax summary",null,null,{"$f":"NOT(supplementary1)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No","Number",{"$f":"HT1721+HT1723","v":0},null,null,"If you sold or disposed of any assets (for example,"]
[null,null,null,null,null,{"$f":"irmark&\"\"","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,"stocks, shares, land and property, a business), or had"]
[null,null,null,{"$f":"IF(ISNUMBER(utr),TEXT(utr,\"@\"),TEXT(0,\"@\"))","v":"0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Self-employment",null,null,null,null,"any chargeable gains, read the notes to decide if you"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you worked for yourself (on your ‘own account’ or in",null,null,null,null,"have to fill in the ‘Capital Gains Tax summary’ page."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"self-employment) in the year to 5 April 2024, read the",null,null,null,null,"If you do, you must also provide separate computations."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes to decide if you need to fill in the ‘Self-employment’",null,null,null,null,"Do you need to fill in the ‘Capital Gains Tax summary'"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pages. You may not need to if this income is up to £1,000.",null,null,null,null,"page and provide computations?",null,null,{"$f":"NOT(supplementary8)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do you need to fill in the ‘Self-employment’ pages?",null,null,null,null,"Yes           No","Computations provided",null,{"$f":"NOT(supplementary3)","v":true}]
[null,null,null,null,null,{"$f":"LEFT(D134,1)","v":"0"},{"$f":"VALUE(F140)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in a separate ‘Self-employment’ page for each business.",null,null,null,null,null,null,false]
[null,null,null,null,null,{"$f":"MID($D$134,2,1)","v":""},6,{"$f":"F141*G141","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"On each ‘Self-employment’ page you complete, enter any",null,null,8,null,"Residence, remittance basis etc."]
[null,null,null,null,null,{"$f":"MID(D134,3,1)","v":""},7,{"$f":"F142*G142","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments or expenses related to that business. Say how",null,null,null,null,"Were you, for all or part of the year to 5 April 2024,"]
[null,null,null,null,null,{"$f":"MID(D134,4,1)","v":""},8,{"$f":"F143*G143","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"many businesses you had in the ‘Number’ box below.",null,null,null,null,"one or more of the following:"]
[null,null,null,null,null,{"$f":"MID(D134,5,1)","v":""},9,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.)",null,null,null,null,"• not resident",null,false,{"$f":"NOT(supplementary9)","v":true}]
[null,null,null,null,null,{"$f":"MID(D134,6,1)","v":""},10,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No","Number",{"$f":"HT1725+HT1727+IF(check_se4>0,1,0)","v":0},null,null,"• not domiciled in the UK and claiming the",null,null,{"$f":"NOT(supplementary4)","v":true}]
[null,null,null,null,null,{"$f":"MID(D134,7,1)","v":""},5,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  remittance basis"]
[null,null,null,null,null,{"$f":"MID(D134,8,1)","v":""},4,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Partnership",null,null,null,null,"• dual resident in the UK and another country?"]
[null,null,null,null,null,{"$f":"MID(D134,9,1)","v":""},3,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Were you in partnership? Fill in a separate Partnership"]
[null,null,null,null,null,{"$f":"MID(D134,10,1)","v":""},2,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"page for each partnership you were a partner in and say",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,{"$f":"SUM(H141:H149)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"how many partnerships you had in the Number box below.",null,null,null,null,null,null,null,{"$f":"NOT(supplementary5)","v":true}]
[null,null,null,null,null,null,null,{"$f":"11-MOD(H150,11)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No","Number",{"$f":"HT1730+HT1732","v":0},9,null,"Additional information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Some less common kinds of income and tax reliefs, for"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"UK property",null,null,null,null,"example Married Couple’s Allowance, Life insurance gains,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you received income from UK property (including rents",null,null,null,null,"chargeable event gains, Seafarer’s Earnings Deduction",null,null,{"$f":"NOT(BC154)","v":true}]
[null,null,null,null,null,null,null,{"$f":"IF(H151>9,H151-9,H151)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and other income from land you own or lease out), read the",null,null,null,null,"and details of disclosed tax avoidance schemes, should"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes to decide if you need to fill in the ‘UK property’ pages.",null,null,null,null,"be returned on the ‘Additional information’ pages. Do you"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may not need to if this income is up to £1,000.",null,null,null,null,"need to fill in the ‘Additional information’ pages?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do you need to fill in the ‘UK property’ pages?",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you need more pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Foreign",null,null,null,null,"If you answered ‘Yes’ to any of questions 1 to 9, please"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you:",null,null,null,null,"check to see if within this return, there is a page dealing"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• were entitled to any foreign income, or income gains",null,null,null,null,"with that kind of income etc. If there is not, you will need",null,null,{"$f":"NOT(supplementary6)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• have, or could have, received (directly or indirectly)",null,null,null,null,"separate supplementary pages. Do you need to get and",null,{"$f":"IF(OR(supplementary1=TRUE,supplementary3,supplementary4,supplementary5,supplementary6,supplementary7,supplementary8,supplementary9,BC154),TRUE,FALSE)","v":false},{"$f":"NOT(BC164)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  income, or a capital payment or benefit from a",null,null,null,null,"fill in separate supplementary pages?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  person abroad as a result of any transfer of assets",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• want to claim relief for foreign tax paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"read the notes to decide if you need to fill in the",null,null,null,null,"If ‘Yes’, go to www.gov.uk/taxreturnforms",null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Foreign’ pages. You may not need to if your only foreign",null,null,null,null,"to download them."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income was from land and property abroad up to £1,000."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do you need to fill in the ‘Foreign’ pages?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 2"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income",null,null,null,null,null,null,null,{"$f":"checkprt","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,"Dividends and interest from UK banks and building societies",null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 3\" & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Taxed UK interest etc. – the net amount after tax has ",null,5,null,"Other dividends – the amount received "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"been taken off. Read the notes",null,null,null,"- read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL977","v":0},null,null,null,{"$f":"GL1180","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Untaxed UK interest etc. – amounts which have not been",null,6,null,"Foreign dividends (up to £1,000) – the amount in sterling"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax taken off. Read the notes",null,null,null,"after foreign tax was taken off. Do not include this amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL947","v":0},null,null,null,"in the 'Foreign' pages"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Untaxed foreign interest (up to £2,000) - amounts which"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"have not had tax taken off - read the notes",null,7,null,"Tax taken off foreign dividends - the sterling equivalent"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"Dividends from UK companies – the amount received"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL1151","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK pensions, annuities and other state benefits received"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"State Pension – amount you were entitled to receive in the",null,12,null,"Tax taken off box 11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"year, not the weekly or 4-weekly amount. Read the notes",null,null,null,{"$f":"GM1263","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,{"$f":"IF(AND(dobself>0,ISBLANK(BH206),dobself<=IF(gender=2,Extra!B579,Extra!B578)),\"Please check State pension and age, type 0 if there is none\",\"\")","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,13,null,"Taxable Incapacity Benefit and contribution-based"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"State Pension lump sum - the gross amount of any",null,null,null,"Employment & Support Allowance – read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"lump sum. Read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Tax taken off Incapacity Benefit in box 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Tax taken off box 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Jobseeker’s Allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Pensions (other than State Pension), retirement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"annuities and taxable lump sums treated as pensions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the gross amount. Tax taken off goes in box 12",null,16,null,"Total of any other taxable State Pensions and benefits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(GK1263>0,GK1263,GL1263+GM1263)","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,"Other UK income not included on supplementary pages"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"life insurance gains and certain other kinds of income go on the 'Additional information' pages."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Other taxable income – before expenses and tax",null,20,null,"Benefit from pre-owned assets – read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taken off"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Description of income in boxes 17 and 20 – if there"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Total amount of allowable expenses – read the notes ",null,null,null,"is not enough space here please give details in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Any other information’ box, box 19, on page TR 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(OR(BH228>0,BL227>0),TRIM(BL232&BL233&BL234&BL235)=\"\"),\"Please describe income ->\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Any tax taken off box 17"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax reliefs",null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 4\" & \" of \" & tupp25)","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,"Paying into registered pension schemes and overseas pension schemes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include payments you make to your employer’s pension scheme which are deducted from your pay before tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or payments made by your employer. If your contributions and other pension inputs are more than the Annual Allowance,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you should also fill in boxes 10 to 12 on page Ai 4 of the ‘Additional information’ pages."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"rate tax",null,null,null,null,{"$f":"SUMIF($GP$1274:$GP$1291,3,$GL$1274:$GL$1291)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"rate tax relief will not be claimed by your provider"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charitable giving"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(BR276>BR269,BR272>BR269),\"Please check boxes 5, 6 or 7\",\"\")","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,13,null,"If you are registered blind, or severely sight impaired,",null,null,15,null,"If you want your spouse's, or civil partner's, surplus"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(CL311,\"Select a plan type\",\"\")","v":""},null,null,null,"repayments enter the amount deducted"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  for a child who lives with you and pays you or your partner for the child’s upkeep)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have to pay this charge for the 2020–21 tax year and you do not want us to use your 2020–21 PAYE tax code"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"got Child Benefit for on 5 April 2024"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tell HMRC."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• you were both born on or after 6 April 1935"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(CD359>\"\",1,0)","v":0},{"$f":"IF(AND(CL366>0,CL366<5),\"Please complete all 5 boxes to transfer out\",\"\")","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,"Do not enter payments on account, or other payments you’ve made towards the amounts due, on your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Use the payslip at the foot of your next statement (or reminder) from us to pay any tax due."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"Name of bank or building society",null,null,10,null,"If you have entered a nominee's name in box 5,"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"If you do not have a bank or building society account,",null,null,null,null,"signature will not do"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or if you want a cheque to be sent to you or to your"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Their phone number"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Please give any other information in this space"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"DC500&DD500&DE500&DF500&DG500&DH500&DI500","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Enter the name of the person you've signed for"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and face prosecution if I give false information."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest from gilt-edged and other UK securities, deeply discounted securities"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(ISNUMBER(ET694),ISBLANK(ET694)),\"\",\"Please enter a date\")","v":""}]
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[]
[]
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[]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 2 on the Employment page, put a tick in the box",null,15,null,"UK patent royalty payments made"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- the amount on which relief is claimed",null,null,null,"former spouse or civil partner were born before 6 April 1935"]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA101",null,null,null,"Ai 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’re the husband (marriages up to 5 December 2005), or the spouse or civil partner with the higher income (marriages and"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you was born before 6 April 1935) DD/MM/YYYY",null,null,null,null,"allowance is to be given to you, put a tick in the box"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"If, in the year to 5 April 2024, you lived with any",null,null,null,null,"surplus allowance, put a tick in the box"]
[]
[]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"Value of pension benefits in excess of your Available",null,null,12,null,"Pension scheme tax reference number"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.1",null,"Value of pension benefits transferred subject to the",null,null,null,null,"Box 17 is not in use"]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- where tax has been deducted"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Description","Date","Number of units","Amount after tax taken off","Tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please do not use this schedule",null,null,null,0]
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[]
[]
[]
[]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"0.25*GL1060","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"+CHAR(108)","v":"l"},"Interest from gilt edged and other UK securities (and accrued income charges)"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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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[]
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[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"+CHAR(108)","v":"l"},"Dividends from authorised unit trusts and open-ended",null,{"$f":"TaxYear","v":"2023/24"}]
[]
[]
[]
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[]
[]
[]
[]
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[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Description","Date","Amount before tax","Amount after tax deducted","Tax deducted"]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"utr&\"\"","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Action required (tick if appropriate)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Non Residence",{"$f":"IF(AND(supplementary9=FALSE,OR(Non_residence!R39=TRUE,Non_residence!R43,Non_residence!R47,Non_residence!AC125,Non_residence!AO156)),\"**Check non residence or box 8 on page 2\",\"\")","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Add'l info page 2 box 2",{"$f":"EY773","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Add'l info page 3 box 9",{"$f":"FO821","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Page 4 boxes 5, 6 and 7",{"$f":"BS272","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"SE page 1 box 1",{"$f":"Self_employment!L41","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"SE page 1 box 7",{"$f":"Self_employment!R49","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"SE page 4 box 64",{"$f":"Self_employment!AR218","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"SE page 4 box 73.3",{"$f":"Self_employment!AW229","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"SE short page 1 box 10",{"$f":"'Self_employment short 1'!R61","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Partnership full box 2",{"$f":"Partnership!AH177","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership full box 5",{"$f":"Partnership!AI196","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Partnership full box 16.3",{"$f":"Partnership!BA224","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership short box 4",{"$f":"'Partnership short'!AN169","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Partnership short box 26",{"$f":"'Partnership short'!AT244","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Foreign tax credit box 2",{"$f":"Foreign!P72","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GS1549=\"\",0,0)","v":0},"CG Summary",{"$f":"'CG summary'!AP190","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with this, please contact us."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• payments from foreign government retirement benefit schemes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• payments in lieu of notice – whether contractual or paid habitually by the employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• compensation for changes in your employment terms"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘relevant benefits’ or ask us if you are not sure.",null,null,null,null,"Total","C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• 75% of your service was foreign service – that is, you were not resident and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• your last 10 years were foreign service and overall your service was longer"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Put the result in box G.",null,null,null,null,null,"G"]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you must qualify under Extra Statutory Concession A10 – ask us about"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy box J to box 8.",null,null,null,null,null,"J"]
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[]
[]
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{"sheet":"What do I have to pay","index":7,"n_rows":71,"n_cols":8,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
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[null,"Share schemes",{"$f":"IF(D29>0,\"Yes\",\"No\")","v":"No"},{"$f":"Tax_return!EX737","v":0},null,null,"Expenses",{"$f":"calc!D290","v":0}]
[null,"Self employment","Income",{"$f":"Self_employment!L75+'Self_employment short 1'!L55+'Self_employment short 2'!L55+Lloyds!C225+Self_employment2!L75+Self_employment!Q74+Self_employment2!Q74+'Self_employment short 1'!Q54+'Self_employment short 2'!Q54","v":0},"Costs",{"$f":"Self_employment!W94+'Self_employment short 1'!L66+'Self_employment short 2'!L66+Self_employment2!W94","v":0},"Expenses",{"$f":"Self_employment!W136+'Self_employment short 1'!Q79+'Self_employment short 2'!Q79-F30+Self_employment2!W136","v":0}]
[null,"(including Lloyds)","Disallowed expenses",{"$f":"Self_employment!AA136+Self_employment2!AA136","v":0},"Cap. allowances",{"$f":"Self_employment!AK171+'Self_employment short 1'!W102+'Self_employment short 2'!W102+Self_employment2!AK171+'Self_employment short 1'!W111+'Self_employment short 2'!W111+'Self_employment short 1'!W105+'Self_employment short 2'!W105+'Self_employment short 1'!W108+'Self_employment short 2'!W108","v":0},"Overlap relief",{"$f":"Self_employment!AQ234+Self_employment2!AQ234","v":0}]
[null,"Partnership","Taxable profit",{"$f":"calc!D309","v":0},"Other",{"$f":"calc!D349+calc!D367","v":0},"Losses used:-"]
[null,"Land & Property","Lettings",{"$f":"calc!D311+calc!D315-calc!D440","v":0},null,null,"Self employment",{"$f":"Self_employment!AQ262+'Self_employment short 1'!W146+'Self_employment short 2'!W146+Self_employment2!AQ262","v":0}]
[null,"Foreign","Savings & Dividends",{"$f":"calc!D355+calc!D371","v":0},"Other",{"$f":"calc!F23","v":0},"Partnership",{"$f":"Partnership!AS252+'Partnership short'!AS230+'Partnership (3)'!AS252+'Partnership (4)'!AS252+'Partnership (5)'!AS252","v":0}]
[null,"Trusts","Savings & Dividends",{"$f":"calc!D359+calc!D376","v":0},"Income",{"$f":"calc!D335+calc!D387+calc!D388","v":0}]
[null,"Taxable Capital Gains","After losses",{"$f":"calc!D1466+calc!D1467+calc!D1468","v":0},"Loss c/fwd",{"$f":"cg_print_page_8alosscf+cg_print_page_8blosscf","v":0}]
[null,"Non-residence",{"$f":"IF(Non_residence!R39,\"Y\",\"N\")","v":"N"},null,"Remittance claim",{"$f":"IF(nondom,\"Y\",\"N\")","v":"N"}]
[]
[null,"Total Income",{"$f":"calc!D389","v":0},null,"Total allowances and deductions",{"$f":"IF(_case43=TRUE,calc!E493,calc!D493)","v":12570},"Pension lump sum",{"$f":"calc!D1644","v":0}]
[]
[null,"SUMMARY OF TAX DUE"]
[null,"Non-savings income"]
[{"$f":"calc!D1026","v":0},"Starter rate (Scottish)",null,{"$f":"TEXT(A43,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.19,{"$f":"ROUNDDOWN(A43*E43,2)","v":0}]
[{"$f":"calc!D1028","v":0},"Basic rate",null,"0.00 @",0.2,{"$f":"ROUNDDOWN(A44*E44,2)","v":0}]
[{"$f":"calc!D1030","v":0},"Intermediate rate (Scottish)",null,"0.00 @",0.21,{"$f":"ROUNDDOWN(A45*E45,2)","v":0}]
[{"$f":"calc!D1032","v":0},"Higher rate",null,"0.00 @",{"$f":"IF(scottish=2,0.42,0.4)","v":0.4},0]
[{"$f":"calc!D1034","v":0},{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},null,"0.00 @",{"$f":"IF(scottish=2,0.47,0.45)","v":0.45},0]
[{"$f":"calc!D1037","v":0},"Savings Starting rate",null,"0.00 @",0,0]
[{"$f":"calc!D1039","v":0},"Nil rate",null,"0.00 @",0,0]
[{"$f":"calc!D1041","v":0},"Basic rate",null,"0.00 @",0.2,0]
[{"$f":"calc!D1043","v":0},"Higher rate",null,"0.00 @",0.4,0]
[{"$f":"calc!D1045","v":0},"Additional rate",null,{"$f":"TEXT(A52,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.45,{"$f":"ROUNDDOWN(A52*E52,2)","v":0}]
[{"$f":"calc!D1048","v":0},"Dividend income Nil rate",null,"0.00 @",0,{"$f":"ROUNDDOWN(A53*E53,2)","v":0}]
[{"$f":"calc!D1050","v":0},"Basic rate",null,"0.00 @",8.7499999999999994E-2,0]
[{"$f":"calc!D1052","v":0},"Higher rate",null,"0.00 @",0.33750000000000002,0]
[{"$f":"calc!D1054","v":0},"Additional rate",null,{"$f":"TEXT(A56,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.39350000000000002,{"$f":"ROUNDDOWN(A56*E56,2)","v":0}]
[{"$f":"SUM(A43:A56)","v":0},{"$f":"\"Gains on life insurance \" & IF(F57>0,\"of £\" & TEXT(SUM(calc!G88:G93),\"#,###.00\"),\"\")","v":"Gains on life insurance "},null,null,null,{"$f":"SUM(calc!I88:I93)","v":0}]
[{"$f":"C39-A57","v":0},"Total",null,null,null,{"$f":"SUM(F43:F57)","v":0}]
[null,"Allowances and tax credit reliefs",null,null,null,{"$f":"F60-F58","v":0}]
[null,"Total due after allowances, reliefs and Double Tax relief",null,null,null,{"$f":"calc!D1119","v":0}]
[null,"Class 2 and 4 NIC",null,null,null,{"$f":"Calculation!P39+Calculation!P42","v":0}]
[null,"Underpaid tax or non-resident and non domicile adjustments",null,null,null,{"$f":"ROUND(F66-F65-F64-F63-F60-F61,2)","v":0}]
[null,"Student Loan Repayment",null,null,null,{"$f":"Calculation!K48+Calculation!K51","v":0}]
[null,"Less tax credits",null,null,null,{"$f":"calc!D1153","v":0}]
[null,"Less tax paid at source",null,null,null,{"$f":"-calc!D1201","v":0}]
[null,"Income Tax, Class 4 NIC & Student Loan Repayment due",null,null,null,{"$f":"calc!D1225","v":0},"Tick here if you do not want tax"]
[null,"Capital Gains Tax",{"$f":"IF(D67=0,\"\",\"Amount overpaid\")","v":""},{"$f":"calc!F202","v":0},null,{"$f":"calc!D1226","v":0},"collected through your tax code"]
[null,"Total Tax, Class 4 NIC & Student Loan due after refunds and transfers in",null,null,null,{"$f":"calc!D1230+Tax_return!CP392","v":0}]
[null,{"$f":"\"Less payments on account already made for \" & TaxYear","v":"Less payments on account already made for 2023/24"},null,null,null,{"$f":"-tax_paid","v":0}]
[null,{"$f":"\"Plus first payment on account for \" & taxyearplus1 & \" adjusted for SL and Class 2\"","v":"Plus first payment on account for 2024/25 adjusted for SL and Class 2"},null,null,null,{"$f":"SUM(tax_to_pay)","v":0}]
[null,{"$f":"\"Total payment due on 31 January \" & LEFT(TaxYear,4) + 2 & \" (net of payments on account)\"","v":"Total payment due on 31 January 2025 (net of payments on account)"},null,null,null,{"$f":"kycvalue+F69+F70","v":0}]

{"sheet":"employment","index":8,"n_rows":765,"n_cols":35,"rows_kept":765,"cut":false,"hidden":false,"merged":[[56,14,56,15],[120,14,120,15],[184,14,184,15],[248,14,248,15],[312,14,312,15],[376,14,376,15],[251,14,251,15],[315,14,315,15],[379,14,379,15],[59,14,59,15],[123,14,123,15],[187,14,187,15]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the EMPLOYMENT section of SA2000 and looks like:"]
[]
[null,"Click with the mouse to go to an employment page"]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to:"]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** First employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,6,null,"If you were a company director, put a tick in the box",null,null,null,{"$f":"MAX(0,MIN(50000,SUM(O47))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2024, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the Employment notes",null,null,null,null,"tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O70:O81)+SUM(T70:T81)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O47+O54+U79","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(O91)>1132,\"HMRC says this too high\",\"\")","v":""},null,null,null,null,{"$f":"O88+O91+T88+T91","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O47+O54+O81+T81","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Second employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50000,SUM(O111))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,6,null,"If you were a company director, put a tick in the box",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2024, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the Employment notes",null,null,null,null,"tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null,"– the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null," – the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the total 'cash equivalent' amount",null,null,null,null,"interest loans) – the total 'cash equivalent' amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O134:O145)+SUM(T134:T145)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O111+O118+U143","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O152+O155+T152+T155","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O111+O118+O145+T145","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Third employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50000,SUM(O175))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,6,null,"If you were a company director, put a tick in the box",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2024, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the Employment notes",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null,"– the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null," – the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the total 'cash equivalent' amount",null,null,null,null,"interest loans) – the total 'cash equivalent' amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O198:O209)+SUM(T198:T209)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O175+O182+U207","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O216+O219+T216+T219","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O175+O182+O209+T209","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Fourth employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50000,SUM(O239))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,6,null,"If you were a company director, put a tick in the box",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2024, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the Employment notes",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null,"– the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null," – the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the total 'cash equivalent' amount",null,null,null,null,"interest loans) – the total 'cash equivalent' amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O262:O273)+SUM(T262:T273)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O239+O246+U271","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O280+O283+T280+T283","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O239+O246+O273+T273","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Fifth employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50000,SUM(O303))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,6,null,"If you were a company director, put a tick in the box",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2024, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the Employment notes",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null,"– the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null," – the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the total 'cash equivalent' amount",null,null,null,null,"interest loans) – the total 'cash equivalent' amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O326:O337)+SUM(T326:T337)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O303+O310+U335","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O344+O347+T344+T347","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O303+O310+O337+T337","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Sixth employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50000,SUM(O367))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,6,null,"If you were a company director, put a tick in the box",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2024, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the Employment notes",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null,"– the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null," – the total 'cash equivalent' amount",null,null,null,null," – the total value or amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the total 'cash equivalent' amount",null,null,null,null,"interest loans) – the total 'cash equivalent' amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O390:O401)+SUM(T390:T401)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O367+O374+U399","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
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[]
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[]
[]
[]
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[]
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[]
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{"sheet":"Religion","index":9,"n_rows":157,"n_cols":19,"rows_kept":157,"cut":false,"hidden":false,"merged":[[12,2,12,3],[14,2,14,3]]}
[null,null,"HM Revenue",null,null,null,null,null,"Ministers of religion"]
[null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[]
[null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
["For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
["Income as a minister of religion"]
[]
[1,null,"Nature of your post or appointment",null,null,7,null,"Excess mileage allowance and passenger payments"]
[]
[]
[null,null,null,null,null,8,null,"Round-sum expenses and rent allowances"]
[]
[2,null,"Salary or stipend - before tax was taken off",null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,9,null,"Tax taken off box 8",null,null,{"$f":"MAX(0,MIN(50000,SUM(C18))-8632)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"If the P60 has a different amount, please enter it below"]
[3,null,"Tax taken off box 2",null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,null,null,null,10,null,"Other income from your post or appointment including"]
[null,null,null,null,null,null,null,"gifts, grants and balancing charges"]
[4,null,"Fees and offerings"]
[]
[null,null,null,null,null,11,null,"Tax taken off box 10"]
[5,null,"Vicarage expenses paid for you"]
[]
[null,null,null,null,null,12,null,"Total income as a minister of religion"]
[6,null,"Personal expenses paid for you, living",null,null,null,null,"(box 2 + boxes 4 to 8 + box 10)"]
[null,null,"accommodation, vouchers and credit cards",null,null,null,null,{"$f":"C18+C24+C27+C31+H13+H16+H23","v":0}]
[]
[]
[]
["Benefits and expenses payments you receive as a minister of religion"]
[]
[13,null,"Vicarage services benefits received",null,null,16,null,"Interest-free and low interest loans"]
[]
[]
[14,null,"Car provided for you",null,null,17,null,"Expenses payments made to you"]
[]
[]
[null,null,null,null,null,18,null,"Other benefits"]
[15,null,"Fuel for car provided for you"]
[]
[null,null,null,null,null,19,null,"Total benefits and expenses (total of boxes 13 to 18)"]
[null,null,null,null,null,null,null,{"$f":"C37+C41+C45+H37+H40+H43","v":0}]
[]
[]
["Taxable income etc. before expenses paid"]
[]
[20,null,"Taxable income, benefits and expenses received "]
[null,null,"– read the 'Ministers of religion notes'"]
[null,null,{"$f":"IF(H30+H46<8500,H30-C27,H30+H46)","v":0},{"$f":"IF(H30+H46<8500,\"   You automatically get the concession for incomes less than £8500\",\"\")","v":"   You automatically get the concession for incomes less than £8500"}]
[]
[]
[]
[]
[]
["SA102M",null,null,null,"MoR 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
["Expenses paid by you as a minister of religion"]
[]
[21,null,"Travelling expenses and capital allowances",null,null,24,null,"Secretarial assistance"]
[]
[]
[22,null,"Maintenance, repairs and insurance of vicarage etc",null,null,25,null,"Other expenses"]
[]
[]
[23,null,"Rent",null,null,26,null,"Total expenses paid (total of boxes 21 to 25)"]
[null,null,null,null,null,null,null,{"$f":"C65+C68+C71+H65+H68","v":0}]
[]
[]
[]
["Service benefit cap calculation"]
["If your income, benefits and expenses payments received were at a rate of more than £8,500 for the year and you've made an"]
["entry in boxes 5 or 13, complete this section."]
[null,null,null,null,null,null,null,null,null,null,"Please note:"]
[27,null,"Gross income (box 20 minus (box 5 + box 13))",null,null,32,null,"10% of net income in box 31",null,null,"Following advice from HMRC in its Exclusions"]
[null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),C53-C27-C37,0)","v":0},null,null,null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),ROUNDDOWN(0.1*C95,2),0)","v":0},null,null,"document, the condition for completing these"]
[null,null,null,null,null,null,null,null,null,null,"boxes also includes where box 26 is non-zero."]
[28,null,"2023–24 back pay, received after 5 April 2024",null,null,33,null,"Amount you paid toward service benefit received"]
[null,null,null,null,null,null,null,"– read the Ministers of religion notes"]
[]
[29,null,"Earlier years' back pay received during 2023–24"]
[null,null,null,null,null,34,null,"Payments made for you and service benefit received"]
[null,null,null,null,null,null,null,"for your vicarage (box 5 + box 13)"]
[30,null,"Payments (excluding those deducted directly from pay",null,null,null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),C27+C37,0)","v":0}]
[null,null,"before tax) to registered pension schemes or qualifying"]
[null,null,"overseas pension schemes",null,null,35,null,"Service benefit cap (box 33 + box 34 minus box 32)"]
[null,null,null,null,null,null,null,"– if this is a positive figure enter the amount; "]
[null,null,null,null,null,null,null,"if a negative figure enter ‘0’"]
[31,null,"Net income (box 27+ box 28 minus ",null,null,null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),MAX(0,H84+H88-H80),0)","v":0}]
[null,null,"(box 26 + box 29 +box 30))"]
[null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),C80+C83-H71-C86-C91,0)","v":0},{"$f":"IF(C95<0,\"Must not be negative, you have too large a number in box 26\",\"\")","v":""}]
[]
[]
["Other income as a minister of religion"]
[]
[36,null,"Chaplaincy and other income as a minister",null,null,37,null,"Tax taken off box 36"]
[]
[]
[]
["Taxable income etc."]
[]
[38,null,"Taxable income minus expenses (box 20 + box 36 minus",null,null,39,null,"Total tax taken off (box 3 + box 9 + box 11 + box 37)"]
[null,null,"(box 26 + box 35))",null,null,null,null,{"$f":"C21+H19+H26+H101","v":0}]
[null,null,{"$f":"C53+C101-(H71+H93)","v":0},"Please see HMRC notes for clarification"]
[null,null,null,"www.sa2000.co.uk/religionpage10.pdf"]
[]
[null,null,"Employment lump sums, compensation and deductions are on the ‘Additional information’ pages."]
[]
[]
["SA102M",null,null,null,"MoR 2",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(C13&C15,28)","v":""},null,null,"SA102M","Income","NatureOfPost"]
[null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"C18","v":0},null,null,null,null,"SalaryOrStipend"]
[null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"C21","v":0},null,null,null,null,"TaxTakenOffSalaryStipend"]
[null,null,null,null,null,null,null,null,null,null,null,"1c","MO",{"$f":"IF(ISBLANK(K20),K18,K20)","v":0},null,null,null,null,"TotalClass1NICableEarnings"]
[null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"C24","v":0},null,null,null,null,"FeesAndOfferings"]
[null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"C27","v":0},null,null,null,null,"VicarageManseExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"C31","v":0},null,null,null,null,"PersonalExpensesEtcPaid"]
[null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"H13","v":0},null,null,null,null,"ExcessMileageAllowanceEtc"]
[null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"H16","v":0},null,null,null,null,"RoundSumExpensesAndRentAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"H19","v":0},null,null,null,null,"TaxTakenOffRoundSumExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"H23","v":0},null,null,null,null,"OtherIncomeFromPost"]
[null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"H26","v":0},null,null,null,null,"TaxTakenOffOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"H30","v":0},null,null,null,null,"TotalIncomeAsMinisterOfReligion"]
[null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"C37","v":0},null,null,null,"BenefitsAndExpensePaymentsToYou","VicarageServicesBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"C41","v":0},null,null,null,null,"CarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"C45","v":0},null,null,null,null,"FuelForCarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"H37","v":0},null,null,null,null,"InterestFreeLoans"]
[null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"H40","v":0},null,null,null,null,"ExpensesPaymentsMade"]
[null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"H43","v":0},null,null,null,null,"OtherBenefits"]
[null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"H46","v":0},null,null,null,null,"TotalBenefitsAndExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"C53","v":0},null,null,null,"IncomeBenefitsAndExpensesReceived"]
[null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"C65","v":0},null,null,null,"ExpensesPaidByYou","TravellingExpensesAndCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"C68","v":0},null,null,null,null,"MaintenanceAndRepairsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"C71","v":0},null,null,null,null,"RentExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"H65","v":0},null,null,null,null,"SecretarialAssistance"]
[null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"H68","v":0},null,null,null,null,"OtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"H71","v":0},null,null,null,null,"TotalExpensesPaid"]
[null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"C80","v":0},null,null,null,"ServiceBenefitCap","GrossIncome"]
[null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"C83","v":0},null,null,null,null,"BackpayReceivedAfterYearEnd"]
[null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"C86","v":0},null,null,null,null,"EarlierYearsBackpayReceivedInYear"]
[null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"C91","v":0},null,null,null,null,"PensionSchemePayments"]
[null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"IF(AND(N143>0,C95=0),0.001,C95)","v":0},null,null,null,null,"NetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"H80","v":0},null,null,null,null,"TenPercentOfNetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"H84","v":0},null,null,null,null,"AmountPaidTowardServiceBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"H88","v":0},null,null,null,null,"PaymentsMadeAndServiceBenefitReceived"]
[null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"H93","v":0},null,null,null,null,"ServiceBenefitCap"]
[null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"C101","v":0},null,null,null,"OtherIncome","ChaplaincyAndOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"H101","v":0},null,null,null,null,"TaxTakenOfOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"C108","v":0},null,null,null,"TaxableIncome","TaxableIncomeMinusExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"H107","v":0},null,null,null,null,"TotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(N118:N155)),999,SUM(N118:N155))","v":0}]

{"sheet":"Religion2","index":10,"n_rows":157,"n_cols":19,"rows_kept":157,"cut":false,"hidden":false,"merged":[[12,2,12,3],[14,2,14,3]]}
[null,null,"HM Revenue",null,null,null,null,null,"Ministers of religion"]
[null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[]
[null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
["For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
["Income as a minister of religion"]
[]
[1,null,"Nature of your post or appointment",null,null,7,null,"Excess mileage allowance and passenger payments"]
[]
[]
[null,null,null,null,null,8,null,"Round-sum expenses and rent allowances"]
[]
[2,null,"Salary or stipend - before tax was taken off",null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,9,null,"Tax taken off box 8",null,null,{"$f":"MAX(0,MIN(50000,SUM(C18))-8632)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"If the P60 has a different amount, please enter it below"]
[3,null,"Tax taken off box 2",null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,null,null,null,10,null,"Other income from your post or appointment including"]
[null,null,null,null,null,null,null,"gifts, grants and balancing charges"]
[4,null,"Fees and offerings"]
[]
[null,null,null,null,null,11,null,"Tax taken off box 10"]
[5,null,"Vicarage expenses paid for you"]
[]
[null,null,null,null,null,12,null,"Total income as a minister of religion"]
[6,null,"Personal expenses paid for you, living",null,null,null,null,"(box 2 + boxes 4 to 8 + box 10)"]
[null,null,"accommodation, vouchers and credit cards",null,null,null,null,{"$f":"C18+C24+C27+C31+H13+H16+H23","v":0}]
[]
[]
[]
["Benefits and expenses payments you receive as a minister of religion"]
[]
[13,null,"Vicarage services benefits received",null,null,16,null,"Interest-free and low interest loans"]
[]
[]
[14,null,"Car provided for you",null,null,17,null,"Expenses payments made to you"]
[]
[]
[null,null,null,null,null,18,null,"Other benefits"]
[15,null,"Fuel for car provided for you"]
[]
[null,null,null,null,null,19,null,"Total benefits and expenses (total of boxes 13 to 18)"]
[null,null,null,null,null,null,null,{"$f":"C37+C41+C45+H37+H40+H43","v":0}]
[]
[]
["Taxable income etc. before expenses paid"]
[]
[20,null,"Taxable income, benefits and expenses received "]
[null,null,"– read the 'Ministers of religion notes'"]
[null,null,{"$f":"IF(H30+H46<8500,H30-C27,H30+H46)","v":0},{"$f":"IF(H30+H46<8500,\"   You automatically get the concession for incomes less than £8500\",\"\")","v":"   You automatically get the concession for incomes less than £8500"}]
[]
[]
[]
[]
[]
["SA102M",null,null,null,"MoR 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
["Expenses paid by you as a minister of religion"]
[]
[21,null,"Travelling expenses and capital allowances",null,null,24,null,"Secretarial assistance"]
[]
[]
[22,null,"Maintenance, repairs and insurance of vicarage etc",null,null,25,null,"Other expenses"]
[]
[]
[23,null,"Rent",null,null,26,null,"Total expenses paid (total of boxes 21 to 25)"]
[null,null,null,null,null,null,null,{"$f":"C65+C68+C71+H65+H68","v":0}]
[]
[]
[]
["Service benefit cap calculation"]
["If your income, benefits and expenses payments received were at a rate of more than £8,500 for the year and you've made an"]
["entry in boxes 5 or 13, complete this section."]
[null,null,null,null,null,null,null,null,null,null,"Please note:"]
[27,null,"Gross income (box 20 minus (box 5 + box 13))",null,null,32,null,"10% of net income in box 31",null,null,"Following advice from HMRC in its Specials"]
[null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),C53-C27-C37,0)","v":0},null,null,null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),ROUNDDOWN(0.1*C95,2),0)","v":0},null,null,"document, the condition for completing these"]
[null,null,null,null,null,null,null,null,null,null,"boxes also includes where box 26 is non-zero."]
[28,null,"2023–24 back pay, received after 5 April 2024",null,null,33,null,"Amount you paid toward service benefit received"]
[null,null,null,null,null,null,null,"– read the Ministers of religion notes"]
[]
[29,null,"Earlier years' back pay received during 2023–24"]
[null,null,null,null,null,34,null,"Payments made for you and service benefit received"]
[null,null,null,null,null,null,null,"for your vicarage (box 5 + box 13)"]
[30,null,"Payments (excluding those deducted directly from pay",null,null,null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),C27+C37,0)","v":0}]
[null,null,"before tax) to registered pension schemes or qualifying"]
[null,null,"overseas pension schemes",null,null,35,null,"Service benefit cap (box 33 + box 34 minus box 32)"]
[null,null,null,null,null,null,null,"– if this is a positive figure enter the amount; "]
[null,null,null,null,null,null,null,"if a negative figure enter ‘0’"]
[31,null,"Net income (box 27+ box 28 minus ",null,null,null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),MAX(0,H84+H88-H80),0)","v":0}]
[null,null,"(box 26 + box 29 +box 30))"]
[null,null,{"$f":"IF(OR(H71>0,AND(H30+H46>=8500,C27+C37>0)),C80+C83-H71-C86-C91,0)","v":0},{"$f":"IF(C95<0,\"Must not be negative, you have too large a number in box 26\",\"\")","v":""}]
[]
[]
["Other income as a minister of religion"]
[]
[36,null,"Chaplaincy and other income as a minister",null,null,37,null,"Tax taken off box 36"]
[]
[]
[]
["Taxable income etc."]
[]
[38,null,"Taxable income minus expenses (box 20 + box 36 minus",null,null,39,null,"Total tax taken off (box 3 + box 9 + box 11 + box 37)"]
[null,null,"(box 26 + box 35))",null,null,null,null,{"$f":"C21+H19+H26+H101","v":0}]
[null,null,{"$f":"C53+C101-(H71+H93)","v":0},"Please see HMRC notes for clarification"]
[null,null,null,"www.sa2000.co.uk/religionpage10.pdf"]
[]
[null,null,"Employment lump sums, compensation and deductions are on the ‘Additional information’ pages."]
[]
[]
["SA102M",null,null,null,"MoR 2",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(C13&C15,28)","v":""},null,null,"SA102M","Income","NatureOfPost"]
[null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"C18","v":0},null,null,null,null,"SalaryOrStipend"]
[null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"C21","v":0},null,null,null,null,"TaxTakenOffSalaryStipend"]
[null,null,null,null,null,null,null,null,null,null,null,"1c","MO",{"$f":"IF(ISBLANK(K20),K18,K20)","v":0},null,null,null,null,"TotalClass1NICableEarnings"]
[null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"C24","v":0},null,null,null,null,"FeesAndOfferings"]
[null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"C27","v":0},null,null,null,null,"VicarageManseExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"C31","v":0},null,null,null,null,"PersonalExpensesEtcPaid"]
[null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"H13","v":0},null,null,null,null,"ExcessMileageAllowanceEtc"]
[null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"H16","v":0},null,null,null,null,"RoundSumExpensesAndRentAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"H19","v":0},null,null,null,null,"TaxTakenOffRoundSumExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"H23","v":0},null,null,null,null,"OtherIncomeFromPost"]
[null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"H26","v":0},null,null,null,null,"TaxTakenOffOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"H30","v":0},null,null,null,null,"TotalIncomeAsMinisterOfReligion"]
[null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"C37","v":0},null,null,null,"BenefitsAndExpensePaymentsToYou","VicarageServicesBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"C41","v":0},null,null,null,null,"CarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"C45","v":0},null,null,null,null,"FuelForCarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"H37","v":0},null,null,null,null,"InterestFreeLoans"]
[null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"H40","v":0},null,null,null,null,"ExpensesPaymentsMade"]
[null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"H43","v":0},null,null,null,null,"OtherBenefits"]
[null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"H46","v":0},null,null,null,null,"TotalBenefitsAndExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"C53","v":0},null,null,null,"IncomeBenefitsAndExpensesReceived"]
[null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"C65","v":0},null,null,null,"ExpensesPaidByYou","TravellingExpensesAndCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"C68","v":0},null,null,null,null,"MaintenanceAndRepairsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"C71","v":0},null,null,null,null,"RentExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"H65","v":0},null,null,null,null,"SecretarialAssistance"]
[null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"H68","v":0},null,null,null,null,"OtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"H71","v":0},null,null,null,null,"TotalExpensesPaid"]
[null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"C80","v":0},null,null,null,"ServiceBenefitCap","GrossIncome"]
[null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"C83","v":0},null,null,null,null,"BackpayReceivedAfterYearEnd"]
[null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"C86","v":0},null,null,null,null,"EarlierYearsBackpayReceivedInYear"]
[null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"C91","v":0},null,null,null,null,"PensionSchemePayments"]
[null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"IF(AND(N143>0,C95=0),0.001,C95)","v":0},null,null,null,null,"NetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"H80","v":0},null,null,null,null,"TenPercentOfNetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"H84","v":0},null,null,null,null,"AmountPaidTowardServiceBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"H88","v":0},null,null,null,null,"PaymentsMadeAndServiceBenefitReceived"]
[null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"H93","v":0},null,null,null,null,"ServiceBenefitCap"]
[null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"C101","v":0},null,null,null,"OtherIncome","ChaplaincyAndOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"H101","v":0},null,null,null,null,"TaxTakenOfOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"C108","v":0},null,null,null,"TaxableIncome","TaxableIncomeMinusExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"H107","v":0},null,null,null,null,"TotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(N118:N155)),999,SUM(N118:N155))","v":0}]

{"sheet":"Self_employment","index":11,"n_rows":511,"n_cols":82,"rows_kept":511,"cut":false,"hidden":false,"merged":[[49,11,49,12],[38,11,38,12],[39,11,39,12],[42,11,42,12],[43,11,43,12],[44,11,44,12],[48,11,48,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the first FULL SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[null,"Use this SELF EMPLOYMENT for the later of two periods"]
[]
[]
[]
[]
[]
[]
[]
[null,"Total Class 2 Charge (if available from HMRC)"]
[null,"(otherwise we will calculate it from the business start and dates)"]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (full)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes to check if you should use this page or the Self-employment (short) page."]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,"Business details",null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Business name – unless it is in your own name",null,null,6,null,"If your business started after 5 April 2023, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name","v":"(Please enter the name here)"},null,null,null,null,"start date DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L39&L40=\"\"),\"Please enter business name\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,2,null,"Description of business",null,null,7,null,"If your business ceased after 5 April 2023 but before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 2024, enter the final date of trading"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q40),ISBLANK(Q40)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L43&L44&L45=\"\"),\"Please enter business description\",\"\")","v":""},null,null,8,null,"Date your books or accounts start – the beginning of"]
[null,null,null,null,null,null,null,null,null,3,null,"First line of your business address – unless you work",null,null,null,null,"your accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,"from home",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q48)=FALSE,ISBLANK(Q48)=FALSE),AND(L75>0,ISBLANK(Q48))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q40,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address1","v":"(Please enter the address here)"},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q44),ISBLANK(Q44)),\"\",\"Please enter a date\")","v":""},null,{"$f":"IF(Q44=0,endyear,MIN(Q44,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address2","v":""},null,null,9,null,"Date your books or accounts are made up to or the end",null,null,{"$f":"IF(OR(BR349=TRUE,AND(BR345=FALSE,AU247-ABS(BP343)<6725)),0,INT((T49-T48+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of your accounting period – read the notes if you have"]
[null,null,null,null,null,null,null,null,null,4,null,"Postcode of your business address",null,null,null,null,"filled in box 6 or 7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q53)=FALSE,ISBLANK(Q53)=FALSE),AND(L75>0,ISBLANK(Q53))),\"Please enter a date\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,5,null,"If the details in boxes 1, 2, 3 or 4 have changed in the",null,null,10,null,"If you used the cash basis, money actually received"]
[null,null,null,null,null,null,null,null,null,null,null,"last 12 months put a tick in the box and give details in the",null,null,null,null,"and paid out, to calculate your income and expenses"]
[null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"If you provided the information about your 2023-24"]
[null,null,null,null,null,null,null,null,null,null,null,"Boxes 11 and 12 are not in use",null,null,null,null,"profit on last year's tax return, put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,13,null,"If special arrangements apply, put a tick in the box"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income"]
[]
[null,null,null,null,null,null,null,null,null,15,null,"Your turnover – the takings, fees, sales or money earned",null,null,16,null,"Any other business income not included in box 15 -"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business.",null,null,null,null,{"$f":"boxnum15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Trading income allowance - read the notes"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes before filling in this section"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,{"$f":"NOT(AF88)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total expenses",null,null,null,"Disallowable expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your annual turnover was below £85,000 you may",null,null,null,"Use this column if the figures in boxes 17 to 30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"just put your total expenses in box 31",null,null,null,"include disallowable amounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q53-Q48+1=0,\"\",IF(AND(se_total_expenses>0,(L75-AK180)*365/(Q53-Q48+1)>=85000),\"Turnover too high, check expenses or start and end dates\",\"\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Cost of goods bought for re-sale or goods used",null,32]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum16","v":0},null,null,null,{"$f":"boxnum31","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Construction industry – payments to subcontractors",null,33]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum17","v":0},null,null,null,{"$f":"boxnum32","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Wages, salaries and other staff costs",null,34]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum18","v":0},null,null,null,{"$f":"boxnum33","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Car, van and travel expenses",null,35]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum19","v":0},null,null,null,{"$f":"boxnum34","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Rent, rates, power and insurance costs",null,36]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum20","v":0},null,null,null,{"$f":"boxnum35","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Repairs and maintenance of property and equipment",null,37]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum21","v":0},null,null,null,{"$f":"boxnum36","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Phone, fax, stationery and other office costs",null,38]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum22","v":0},null,null,null,{"$f":"boxnum37","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Advertising and business entertainment costs",null,39]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum23","v":0},null,null,null,{"$f":"boxnum38","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Interest on bank and other loans",null,40]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum24","v":0},null,null,null,{"$f":"boxnum39","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Bank, credit card and other financial charges",null,41]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum25","v":0},null,null,null,{"$f":"boxnum40","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Irrecoverable debts written off",null,42]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum26","v":0},null,null,null,{"$f":"boxnum41","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Accountancy, legal and other professional fees",null,43]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum27","v":0},null,null,null,{"$f":"boxnum42","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Depreciation and loss/profit on sale of assets",null,44]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum28","v":0},null,null,null,{"$f":"boxnum43","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Other business expenses",null,45]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum29","v":0},null,null,null,{"$f":"boxnum44","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W94:W133)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total expenses (total of boxes 17 to 30)",null,46,null,"Total disallowable expenses (total of boxes 32 to 45)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(X89),W134,X89)","v":0},{"$f":"IF(AND(W134>0,ABS(W136-W134)>0.001),\"Please check totals above\",\"\")","v":""},null,null,{"$f":"SUM(AA94:AA133)","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,{"$f":"IF(AND(Q77>0,W136>0),\"You can't use box 16.1 and box 31\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss",null,null,null,null,null,null,{"$f":"checkprt","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,47,null,"Net profit – if your business income is more than your",null,48,null,"Or, net loss – if your expenses are more than your business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 15 + box 16 minus box 31 is positive)",null,null,null,"income (if box 31 minus (box 15 + box 16) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(L75+Q74-W136,0)","v":0},null,null,null,{"$f":"MAX(W136-L75-Q74,0)","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,"Tax allowances for vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"There are ‘capital’ tax allowances for vehicles, equipment and certain buildings used in your business (do not include the cost"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of these in your business expenses). Please read the Self-employment (full) notes and use the examples to work out your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"capital allowances."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"Annual investment allowance",null,54,null,"Electric charge-point allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,"Capital allowances at 18% on equipment, including cars",null,55,null,"Enhanced 100% and other capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with lower CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Allowances on sale or cessation of business use (where"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,"Capital allowances at 6% on equipment, including cars",null,null,null,"you have disposed of assets for less than their tax value)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with higher CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Total capital allowances (total of boxes 49 to 56)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Zero-emission goods vehicle allowance",null,null,null,{"$f":"AG161+AG165+AG169+AG172+AG175+AG178+AG181+AK161+AK164+AK168","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,"Box 58 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Balancing charge on sales of assets or on the cessation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of business use (including where Business Premises"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"The Structures and Buildings Allowance",null,null,null,"Renovation Allowance has been claimed) for example,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"where you’ve disposed of assets for more than their"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"53.1",null,"Freeport and Investment Zones Structures and Buildings Allowance"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or your loss for tax purposes. Please read the Self-employment (full) notes and fill in the boxes below that apply."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Goods and services for your own use – read ",null,63,null,"Total deductions from net profit or additions 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,"the notes",null,null,null,"net loss (box 57 + box 62)"]
[null,null,null,null,null,null,null,null,null,null,null,null,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":"AK171+AG198","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,61,null,"Total additions to net profit or deductions from net loss",null,64,null,"Net business profit for tax purposes (if box 47 + box 61"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 46 + box 59 + box 60)",null,null,null,"minus (box 48 + box 63) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA136+AK180+AG190","v":0},null,null,null,{"$f":"MAX(0,AL194)","v":0},{"$f":"IF(AG151>0,AG151,-AK151)+AG194-AK190","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"Income, receipts and other profits included in business",null,65,null,"Net business loss for tax purposes (if box 48 + box 63"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income or expenses but not taxable as business profits",null,null,null,"minus (box 47 + box 61) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-AL194)","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,"SA103F",null,null,null,"SEF 3",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overlap profit brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss (continued)",null,null,null,null,null,null,{"$f":"checkprt","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,"Basis period reform simplifies the tax rules for the self-employed and partners so that a business’s profit or loss for a tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"is measured in the tax year itself, regardless of its accounting dates or whether a business has recently started trading. This removes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the complex basis period rules and stops the profits being taxed twice, as may have occurred under the old rules (overlap relief)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the 2022–23 tax year. If you do not have a transition profit or loss to report, you only need to consider completing boxes 66"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to 73, 74, 75 and 76. Please read the ‘Self-employment (full) notes’ and fill in the boxes below that apply."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 4 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,66,null,"Date your basis period began DD/MM/YYYY",null,"Only complete boxes 73.1 to 73.4 if you have a basis 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,null,null,null,null,null,null,null,null,null,{"$f":"Q48","v":"00:00:00"},{"$f":"IF(OR(ISNUMBER(AQ218),ISBLANK(AQ218)),\"\",\"Please enter a date\")","v":""},"transition profit or loss - read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,null,"Date your basis period ended",null,73.099999999999994,null,"Profit or loss of the transition part of the basis 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,null,null,null,null,null,null,null,null,null,{"$f":"Q53","v":"00:00:00"},{"$f":"IF(OR(ISNUMBER(AQ221),ISBLANK(AQ221)),\"\",\"Please enter a date\")","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,68,null,"If your basis period is not the same as your accounting",null,73.2,null,"Overlap relief used on the transition part of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"period, enter the adjustment needed to arrive at the",null,null,null,"basis period this year",null,null,"HMRC Error"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"profit or loss for the basis period – if the adjustment",null,null,null,null,null,{"$f":"IF(AND(AU221-AU225<=0,AU229<>0),\"Don't need 73.3\",\"\")","v":""},8609]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"needs to be taken off the profit figure put a minus",null,null,null,null,null,{"$f":"IF(AND(AU221-AU225>0,AU221-AU225<=AR247,AU229<>0),\"Don't need 73.3\",\"\")","v":""},8610]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"sign (-) in the box - do not include any transition profit",null,73.3,null,"Spread of the transition profit treated as arising",null,{"$f":"IF(AND(AU221-AU225>0,AR247<=0,AU229<=0),\"Need 73.3\",\"\")","v":""},8611]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or loss in this box, see box 73.1",null,null,null,"in this tax year - read the notes",null,{"$f":"IF(AND(AU221-AU225>0,AR247<=0,AU229>AU221-AU225),\"73.3 is too large\",\"\")","v":""},8612]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AU221-AU225>0,AR247>0,AR247<AU221-AU225,AU229=0),\"Need 73.3\",\"\")","v":""},8613]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AU221-AU225>0,AR247>0,AR247<AU221-AU225,AU229>AU221-AU225-AR247),\"73.3 is too large\",\"\")","v":""},8614]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Overlap relief not previously deducted on a change of",null,73.400000000000006,null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting date – do not include overlap relief in this box",null,null,null,"this year's spread of the transition profit (up to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you have a transition profit or loss, see box 73.2",null,null,null,"amount in box 73.3)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 70 is not in use",null,74,null,"Loss brought forward from earlier years set-off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s adjusted profit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Adjustment for change of accounting practice"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,"Any other business income not included in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,null,"Averaging adjustment (only for farmers, market ",null,null,null,"boxes 15, 16 or 60"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works) "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– if the adjustment needs to be taken off the profit figure,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a minus sign (–) in the box",null,76,null,"Total taxable profits from this business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes, do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the amount in box 73.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,null,"Adjusted profit for 2023-24",{"$f":"0-AK194-AQ229+AK198+Q77","v":0},null,null,{"$f":"IF(AU221-AU225>=0,AQ249-AU238+AU242,IF(AQ249+AU221-AU225>0,AQ249+AU221-AU225-AU238+AU242,AU242-AU238))","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,"- see the working sheet in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AR249>=0,AR249+AQ239+AQ245,MAX(0,AQ245+AQ239))","v":0},{"$f":"AK194+AQ229-AK198-AQ234-Q77","v":0},null,null,{"$f":"AR249+AU221-AU225","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses",null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a net loss for tax purposes (in box 65), or if you have losses from previous years, read the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Self-employment (full) notes and fill in boxes 77 to 80, as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Adjusted loss for 2023–24",null,79,null,"Loss to be carried back to previous year(s) and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes",null,null,null,"against income (or capital gains) "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU249<0,MAX(0,-AU249),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,78,null,"Loss from this tax year set-off against other",null,80,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income for 2023-24",null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AQ258-AQ262-AU258+AU252-AU238)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CIS Deductions and tax taken off",null,null,null,null,null,null,{"$f":"checkprt","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,81,null,"Total Construction Industry Scheme (CIS) deductions",null,82,null,"Other tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taken from your payments by contractors – CIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Balance 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,"If your business accounts include a Balance Sheet showing the assets, liabilities and capital of the business, fill in the relevant"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes below. If you do not have a balance sheet, go to box 100. Read the Self-employment (full) notes for further information."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assets",null,null,null,"Liabilities"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,83,null,"Equipment, machinery and vehicles",null,91,null,"Trade creditors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"boxnum81","v":0},null,null,null,{"$f":"boxnum89","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84,null,"Other fixed assets",null,92,null,"Loans and overdrawn bank account balances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum82","v":0},null,null,null,{"$f":"boxnum90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,"Stock and work in progress",null,93,null,"Other liabilities and accruals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum83","v":0},null,null,null,{"$f":"boxnum91","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(BD287:BD293)","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,86,null,"Trade debtors",null,null,null,"Net business assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum84","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,null,"Net business assets (box 90 minus (boxes 91 to 93))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,null,"Bank/building society balances",null,null,null,{"$f":"AZ308-BD294","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,{"$f":"boxnum85","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital account"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,null,"Cash in hand"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum86","v":0},null,95,null,"Balance at start of 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum93","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,89,null,"Other current assets and prepayments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum87","v":0},null,96,null,"Net profit or loss (box 47 or box 48)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AZ308<>0,BD294<>0,BD303<>0),IF(AG151>0,AG151,-AK151),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,"Total assets (total of boxes 83 to 89)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AZ287:AZ305)","v":0},null,97,null,"Capital introduced"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum95","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,null,"Drawings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum96","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,99,null,"Balance at end of 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(BD298-BD315)>0.0001,\"Please check Balance Sheet\",\"\")","v":""},null,null,null,{"$f":"BD303+BD306+BD309-BD312","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,"SA103F",null,null,null,"SEF 5",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","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,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employment and partnerships for 2023–24 are less than £6,725 you do not have to pay Class 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,"National Insurance contributions, but you may want to pay voluntary (box 100) to protect your rights to certain benefits."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,"If your total profits for 2023-24 are less than £6,725",null,null,null,102,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BR345=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,BR349=FALSE,supplementary3,AU247>0),\"Warning - age, exception\",\"\")","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,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,null,"Please give any other information in this space"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ356&BK356&BL356&BM356&BO356&BP356&BQ356","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ357&BK357&BL357&BM357&BO357&BP357&BQ357","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,null,null,"SEF6",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L39&L40,28)","v":"(Please enter the name here)"},null,null,"SA103F","BusinessDetails","BusinessName"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"IF(L43&L44&L45=\"\",\"desc\",LEFT(L43&L44&L45,42))","v":"desc"},null,null,null,null,"BusinessDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"LEFT(L49&L50,28)","v":"(Please enter the address he"},null,null,null,null,"BusinessAddressFirstLine"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"UPPER(LEFT(L53,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(S41,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"Q40","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"Q44","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"DT",{"$f":"Q48","v":0},null,null,null,null,"DateAccountingPeriodStarts"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,92,"MO",{"$f":"BD290","v":0},null,null,null,null,null,"LoansAndOverdrafts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93,"MO",{"$f":"BD293","v":0},null,null,null,null,null,"OtherLiabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,"MO",{"$f":"BD298","v":0},null,null,null,null,"NetBusinessAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,"MO",{"$f":"BD303","v":0},null,null,null,null,"CapitalAccount","CapitalAccountBalanceAtStart"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,"MO",{"$f":"BD306","v":0},null,null,null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,97,"MO",{"$f":"BD309","v":0},null,null,null,null,null,"CapitalIntroduced"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,"MO",{"$f":"BD312","v":0},null,null,null,null,null,"Drawings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,"MO",{"$f":"BD315","v":0},null,null,null,null,null,"CapitalAccountBalanceAtEnd"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,"ZZ",{"$f":"IF(BR345=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BX505=\"yes\",0.01,0)+calc!J1292","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,"ZZ",{"$f":"IF(BR349=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,102,"MO",{"$f":"IF(BR349=TRUE,0,BP343)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,"Z2",{"$f":"LEFT(TRIM(BI356&BI357&BI358&BI359&BI360&BI361&BI362&BI363&BI364&BI365&BI366&BI367&BI368),20480)","v":""},null,null,null,"OtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(BX405:BX509)),1,SUM(BX405:BX509))","v":0}]

{"sheet":"Self_employment2","index":12,"n_rows":511,"n_cols":82,"rows_kept":511,"cut":false,"hidden":false,"merged":[[49,11,49,12],[38,11,38,12],[39,11,39,12],[42,11,42,12],[43,11,43,12],[44,11,44,12],[48,11,48,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the second FULL SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[null,"Use this SELF EMPLOYMENT for the later of two periods"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (full)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes to check if you should use this page or the Self-employment (short) page."]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,"Business details",null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Business name – unless it is in your own name",null,null,6,null,"If your business started after 5 April 2023, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name","v":"(Please enter the name here)"},null,null,null,null,"start date DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L39&L40=\"\"),\"Please enter business name\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,2,null,"Description of business",null,null,7,null,"If your business ceased after 5 April 2023 but before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 2024, enter the final date of trading"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q40),ISBLANK(Q40)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L43&L44&L45=\"\"),\"Please enter business description\",\"\")","v":""},null,null,8,null,"Date your books or accounts start – the beginning of"]
[null,null,null,null,null,null,null,null,null,3,null,"First line of your business address – unless you work",null,null,null,null,"your accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,"from home",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q48)=FALSE,ISBLANK(Q48)=FALSE),AND(L75>0,ISBLANK(Q48))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q40,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address1","v":"(Please enter the address here)"},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q44),ISBLANK(Q44)),\"\",\"Please enter a date\")","v":""},null,{"$f":"IF(Q44=0,endyear,MIN(Q44,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address2","v":""},null,null,9,null,"Date your books or accounts are made up to or the end",null,null,{"$f":"IF(OR(BR349=TRUE,AND(BR345=FALSE,AU247-ABS(BP343)<6725)),0,INT((T49-T48+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of your accounting period – read the notes if you have"]
[null,null,null,null,null,null,null,null,null,4,null,"Postcode of your business address",null,null,null,null,"filled in box 6 or 7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q53)=FALSE,ISBLANK(Q53)=FALSE),AND(L75>0,ISBLANK(Q53))),\"Please enter a date\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,5,null,"If the details in boxes 1, 2, 3 or 4 have changed in the",null,null,10,null,"If you used the cash basis, money actually received"]
[null,null,null,null,null,null,null,null,null,null,null,"last 12 months put a tick in the box and give details in the",null,null,null,null,"and paid out, to calculate your income and expenses"]
[null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"If you provided the information about your 2023-24"]
[null,null,null,null,null,null,null,null,null,null,null,"Boxes 11 and 12 are not in use",null,null,null,null,"profit on last year's tax return, put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,13,null,"If special arrangements apply, put a tick in the box",null,null,null,null,null,null,false]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income"]
[]
[null,null,null,null,null,null,null,null,null,15,null,"Your turnover – the takings, fees, sales or money earned",null,null,16,null,"Any other business income not included in box 15 -"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Trading income allowance - read the notes"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes before filling in this section"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,{"$f":"NOT(AF88)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total expenses",null,null,null,"Disallowable expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your annual turnover was below £85,000 you may",null,null,null,"Use this column if the figures in boxes 17 to 30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"just put your total expenses in box 31",null,null,null,"include disallowable amounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q53-Q48+1=0,\"\",IF(AND(se5_total_expenses>0,(L75-AK180)*365/(Q53-Q48+1)>=85000),\"Turnover too high, check expenses or start and end dates\",\"\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Cost of goods bought for re-sale or goods used",null,32]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Construction industry – payments to subcontractors",null,33]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Wages, salaries and other staff costs",null,34]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Car, van and travel expenses",null,35]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Rent, rates, power and insurance costs",null,36]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Repairs and maintenance of property and equipment",null,37]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Phone, fax, stationery and other office costs",null,38]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Advertising and business entertainment costs",null,39]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Interest on bank and other loans",null,40]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Bank, credit card and other financial charges",null,41]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Irrecoverable debts written off",null,42]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Accountancy, legal and other professional fees",null,43]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Depreciation and loss/profit on sale of assets",null,44]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Other business expenses",null,45]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W94:W133)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total expenses (total of boxes 17 to 30)",null,46,null,"Total disallowable expenses (total of boxes 32 to 45)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(X89),W134,X89)","v":0},{"$f":"IF(AND(W134>0,ABS(W136-W134)>0.001),\"Please check totals above\",\"\")","v":""},null,null,{"$f":"SUM(AA94:AA133)","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,{"$f":"IF(AND(Q77>0,W136>0),\"You can't use box 16.1 and box 31\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Net profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Net profit – if your business income is more than your",null,48,null,"Or, net loss – if your expenses are more than your business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 15 + box 16 minus box 31 is positive)",null,null,null,"income (if box 31 minus (box 15 + box 16) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(L75+Q74-W136,0)","v":0},null,null,null,{"$f":"MAX(W136-L75-Q74,0)","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,"Tax allowances for vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"There are ‘capital’ tax allowances for vehicles, equipment and certain buildings used in your business (do not include the cost"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of these in your business expenses). Please read the Self-employment (full) notes and use the examples to work out your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"capital allowances."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"Annual investment allowance",null,54,null,"Electric charge-point allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,"Capital allowances at 18% on equipment, including cars",null,55,null,"Enhanced 100% and other capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with lower CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Allowances on sale or cessation of business use (where"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,"Capital allowances at 6% on equipment, including cars",null,null,null,"you have disposed of assets for less than their tax value)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with higher CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Total capital allowances (total of boxes 49 to 56)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Zero-emission goods vehicle allowance",null,null,null,{"$f":"AG161+AG165+AG169+AG172+AG175+AG178+AG181+AK161+AK164+AK168","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,"Box 58 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Balancing charge on sales of assets or on the cessation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of business use (including where Business Premises"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"The Structures and Buildings Allowance",null,null,null,"Renovation Allowance has been claimed) for example,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"where you’ve disposed of assets for more than their"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"53.1",null,"Freeport and Investment Zones Structures and Buildings Allowance"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or your loss for tax purposes. Please read the Self-employment (full) notes and fill in the boxes below that apply."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Goods and services for your own use – read ",null,63,null,"Total deductions from net profit or additions 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,"the notes",null,null,null,"net loss (box 57 + box 62)"]
[null,null,null,null,null,null,null,null,null,null,null,null,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":"AK171+AG198","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,61,null,"Total additions to net profit or deductions from net loss",null,64,null,"Net business profit for tax purposes (if box 47 + box 61"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 46 + box 59 + box 60)",null,null,null,"minus (box 48 + box 63) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA136+AK180+AG190","v":0},null,null,null,{"$f":"MAX(0,AL194)","v":0},{"$f":"IF(AG151>0,AG151,-AK151)+AG194-AK190","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"Income, receipts and other profits included in business",null,65,null,"Net business loss for tax purposes (if box 48 + box 63"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income or expenses but not taxable as business profits",null,null,null,"minus (box 47 + box 61) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-AL194)","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,"SA103F",null,null,null,"SEF 3",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overlap profit brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss (continued)",null,null,null,null,null,null,{"$f":"checkprt","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,"Basis period reform simplifies the tax rules for the self-employed and partners so that a business’s profit or loss for a tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"is measured in the tax year itself, regardless of its accounting dates or whether a business has recently started trading. This removes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the complex basis period rules and stops the profits being taxed twice, as may have occurred under the old rules (overlap relief)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the 2022–23 tax year. If you do not have a transition profit or loss to report, you only need to consider completing boxes 66"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to 73, 74, 75 and 76. Please read the ‘Self-employment (full) notes’ and fill in the boxes below that apply."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,66,null,"Date your basis period began DD/MM/YYYY",null,"Only complete boxes 73.1 to 73.4 if you have a basis period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q48","v":"00:00:00"},{"$f":"IF(OR(ISNUMBER(AQ218),ISBLANK(AQ218)),\"\",\"Please enter a date\")","v":""},"transition profit or loss - read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,null,"Date your basis period ended",null,73.099999999999994,null,"Profit or loss of the transition part of the basis period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Q53","v":"00:00:00"},{"$f":"IF(OR(ISNUMBER(AQ221),ISBLANK(AQ221)),\"\",\"Please enter a date\")","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,68,null,"If your basis period is not the same as your accounting",null,73.2,null,"Overlap relief used on the transition part of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"period, enter the adjustment needed to arrive at the",null,null,null,"basis period this year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"profit or loss for the basis period – if the 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,null,null,null,null,null,null,null,null,null,"needs to be taken off the profit figure put a minus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"sign (-) in the box - do not include any transition profit",null,73.3,null,"Spread of the transition profit treated as arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or loss in this box, see box 73.1",null,null,null,"in this tax year - read the notes"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Overlap relief not previously deducted on a change of",null,73.400000000000006,null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting date – do not include overlap relief in this box",null,null,null,"this year's spread of the transition profit (up to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you have a transition profit or loss, see box 73.2",null,null,null,"amount in box 73.3)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 70 is not in use",null,74,null,"Loss brought forward from earlier years set-off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s adjusted profit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Adjustment for change of accounting practice"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,null,"Any other business income not included in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,null,"Averaging adjustment (only for farmers, market ",null,null,null,"boxes 15, 16 or 60"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works) "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– if the adjustment needs to be taken off the profit figure,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a minus sign (–) in the box",null,76,null,"Total taxable profits from this business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes, do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the amount in box 73.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,null,"Adjusted profit for 2023-24",{"$f":"0-AK194-AQ229+AK198+Q77","v":0},null,null,{"$f":"IF(AU221-AU225>=0,AQ249-AU238+AU242,IF(AQ249+AU221-AU225>0,AQ249+AU221-AU225-AU238+AU242,AU242-AU238))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AR249>=0,AR249+AQ239+AQ245,MAX(0,AQ245+AQ239))","v":0},{"$f":"AK194+AQ229-AK198-AQ234-Q77","v":0},null,null,{"$f":"AR249+AU221-AU225","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,"Losses",null,null,null,"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,null,null,null,null,null,null,null,"If you have made a net loss for tax purposes (in box 65), or if you have losses from previous years, read the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Self-employment (full) notes and fill in boxes 77 to 80, as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Adjusted loss for 2023–24",null,79,null,"Loss to be carried back to previous year(s) and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes",null,null,null,"against income (or capital gains) "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU249<0,MAX(0,-AU249),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Loss from this tax year set-off against other",null,80,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income for 2023-24",null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AQ258-AQ262-AU258+AU252-AU238)","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,"SA103F",null,null,null,"SEF 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CIS Deductions and tax taken off",null,null,null,null,null,null,{"$f":"checkprt","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,81,null,"Total Construction Industry Scheme (CIS) deductions",null,82,null,"Other tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taken from your payments by contractors – CIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Balance 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,"If your business accounts include a Balance Sheet showing the assets, liabilities and capital of the business, fill in the relevant"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes below. If you do not have a balance sheet, go to box 100. Read the Self-employment (full) notes for further information."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assets",null,null,null,"Liabilities"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,83,null,"Equipment, machinery and vehicles",null,91,null,"Trade creditors"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84,null,"Other fixed assets",null,92,null,"Loans and overdrawn bank account balances"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,"Stock and work in progress",null,93,null,"Other liabilities and accruals"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(BD287:BD293)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,86,null,"Trade debtors",null,null,null,"Net business assets"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,null,"Net business assets (box 90 minus (boxes 91 to 93))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,null,"Bank/building society balances",null,null,null,{"$f":"AZ308-BD294","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,"Capital account"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,null,"Cash in hand"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,null,"Balance at start of 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,89,null,"Other current assets and prepayments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,null,"Net profit or loss (box 47 or box 48)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AZ308<>0,BD294<>0),IF(AG151>0,AG151,-AK151),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,"Total assets (total of boxes 83 to 89)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AZ287:AZ305)","v":0},null,97,null,"Capital introduced"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,null,"Drawings"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,null,"Balance at end of 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(BD298-BD315)>0.0001,\"Please check Balance Sheet\",\"\")","v":""},null,null,null,{"$f":"BD303+BD306+BD309-BD312","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,"SA103F",null,null,null,"SEF 5",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","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,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employment and partnerships for 2023–24 are less than £6,725 you do not have to pay Class 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,"National Insurance contributions, but you may want to pay voluntary (box 100) to protect your rights to certain benefits."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,"If your total profits for 2023-24 are less than £6,725",null,null,null,102,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BR345=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""},null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,BR349=FALSE,supplementary3,Self_employment!BR349=FALSE,AU247>0),\"Warning - age, exception\",\"\")","v":""},null,null,null,null,null,null,false]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,null,"Please give any other information in this space"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ356&BK356&BL356&BM356&BO356&BP356&BQ356","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ357&BK357&BL357&BM357&BO357&BP357&BQ357","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,null,null,"SEF6",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L39&L40,28)","v":"(Please enter the name here)"},null,null,"SA103F","BusinessDetails","BusinessName"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"LEFT(L43&L44&L45,42)","v":""},null,null,null,null,"BusinessDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"LEFT(L49&L50,28)","v":"(Please enter the address he"},null,null,null,null,"BusinessAddressFirstLine"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"UPPER(LEFT(L53,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(S41,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,91,"MO",{"$f":"BD287","v":0},null,null,null,null,"Liabilities","TradeCreditors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,92,"MO",{"$f":"BD290","v":0},null,null,null,null,null,"LoansAndOverdrafts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93,"MO",{"$f":"BD293","v":0},null,null,null,null,null,"OtherLiabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,"MO",{"$f":"BD298","v":0},null,null,null,null,"NetBusinessAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,"MO",{"$f":"BD303","v":0},null,null,null,null,"CapitalAccount","CapitalAccountBalanceAtStart"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,"MO",{"$f":"BD306","v":0},null,null,null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,97,"MO",{"$f":"BD309","v":0},null,null,null,null,null,"CapitalIntroduced"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,"MO",{"$f":"BD312","v":0},null,null,null,null,null,"Drawings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,"MO",{"$f":"BD315","v":0},null,null,null,null,null,"CapitalAccountBalanceAtEnd"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,"ZZ",{"$f":"IF(BR345=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BX505=\"yes\",0.01,0)+calc!J1293","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,"ZZ",{"$f":"IF(BR349=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,102,"MO",{"$f":"IF(BR349=TRUE,0,BP343)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,"Z2",{"$f":"LEFT(TRIM(BI356&BI357&BI358&BI359&BI360&BI361&BI362&BI363&BI364&BI365&BI366&BI367&BI368),20480)","v":""},null,null,null,"OtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(BX405:BX509)),1,SUM(BX405:BX509))","v":0}]

{"sheet":"Self_employment short 1","index":13,"n_rows":214,"n_cols":39,"rows_kept":214,"cut":false,"hidden":false,"merged":[[33,11,33,12],[34,11,34,12],[35,11,35,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the first SHORT SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[null,"Use this SELF EMPLOYMENT for the earlier of two periods"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (short)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (short) notes to check if you should use this page or the Self-employment (full) page."]
[null,null,null,null,null,null,null,null,null,"Business details"]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Description of business",null,null,5,null,"If your business started after 5 April 2023, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"start date DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q35),ISBLANK(Q35)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L55>0,L34&L35&L36=\"\"),\"Please enter description\",\"\")","v":""},null,null,6,null,"If your business ceased before 6 April 2024, enter the"]
[null,null,null,null,null,null,null,null,null,2,null,"Postcode of your business address",null,null,null,null,"final date of trading DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q39),ISBLANK(Q39)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,3,null,"If your business name, description, address or postcode",null,null,7,null,"Date your books or accounts are made up to "]
[null,null,null,null,null,null,null,null,null,null,null,"have changed in the last 12 months, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,"and give details in the ‘Any other information’ box of",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q43)=FALSE,ISBLANK(Q43)=FALSE),AND(L55>0,ISBLANK(Q43))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q35,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,"your tax return",null,null,null,null,null,null,null,{"$f":"IF(Q39=0,endyear,MIN(Q39,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"If you used the cash basis, money actually received",null,null,{"$f":"IF(OR(AD150=TRUE,AND(W138<6725,AD146=FALSE)),0,INT((T44-T43+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,4,null,"If you are a foster carer or shared lives carer, put a tick",null,null,null,null,"and paid out, to calculate your income and expenses"]
[null,null,null,null,null,null,null,null,null,null,null,"in the box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income – if your annual business turnover was below £85,000"]
[]
[null,null,null,null,null,null,null,null,null,9,null,"Your turnover – the takings, fees, sales or money earned",null,null,10,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1",null,"Trading income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L55>=85000,\"Too high - use the full pages\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Allowable business expenses",null,null,null,null,null,null,null,{"$f":"IF(AND(se2_total_expenses>0,(L55-AB110)>=85000),\"Turnover too high, check expenses\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"If your annual turnover was below £85,000 you may just put your total expenses in box 20, rather than filling in the whole section."]
[]
[]
[null,null,null,null,null,null,null,null,null,11,null,"Costs of goods bought for re-sale or goods used",null,null,16,null,"Accountancy, legal and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,12,null,"Car, van and travel expenses ",null,null,17,null,"Interest and bank and credit card etc. financial charges"]
[null,null,null,null,null,null,null,null,null,null,null,"– after private use proportion"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Phone, fax, stationery and other office costs"]
[null,null,null,null,null,null,null,null,null,13,null,"Wages, salaries and other staff costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Other allowable business expenses – client entertaining"]
[null,null,null,null,null,null,null,null,null,14,null,"Rent, rates, power and insurance costs",null,null,null,null,"costs are not an allowable expense"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L66:L79)+SUM(Q66:Q76)","v":0}]
[null,null,null,null,null,null,null,null,null,15,null,"Repairs and maintenance of property and equipment",null,null,20,null,"Total allowable expenses – total of boxes 11 to 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(se2_total_expenses),Q77,se2_total_expenses)","v":0},{"$f":"IF(AND(Q77>0,ABS(Q79-Q77)>0.001),\"Please check totals above\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Net profit – if your business income is more than your",null,null,22,null,"Or, net loss – if your expenses exceed your business "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 8 + box 9 minus box 20 is positive)",null,null,null,null,"income (if box 20 minus (box 8 + box 9) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,L55+Q54-Q79)","v":0},null,null,null,null,{"$f":"MAX(0,-L55-Q54+Q79)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax allowances for certain bulidings, vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Don’t include the cost of these in your business expenses."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Annual Investment Allowance",null,null,"25.1",null,"The Structures and Buildings Allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Allowance for small balance of unrelieved expenditure",null,null,"25.2",null,"Freeport and Investment Zones Structures"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and Buildings Allowance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Total balancing charges – for example where you have"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"disposed of items for more than their tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Other capital allowances"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your taxable profit may not be the same as your net profit. Please read the Self-employment (short) notes to see if you need to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Goods or services for your own use",null,null,29,null,"Loss brought forward from earlier years set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(W93>0,Q57>W93+SUM(AB110)+SUM(W119)),\"Please check box 10.1\",\"\")","v":""},null,null,null,"against this year’s profits "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- up to the amount in box 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Net business profit for tax purposes (if box 21 + box 26 +",null,null,null,null,null,{"$f":"IF(AB121>W125,\"Please check\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 27 minus (boxes 22 to 25.2) is positive)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Or if you've completed box 10.1",null,null,30,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 21 + box 26 + box 27 minus box 10.1)",null,null,null,null,"or box 10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q57>0,W93-AB93+AB110+W119-Q57,MAX(0,X125))","v":0},{"$f":"W93+AB110+W119-AB93-W102-W105-W108-W111-AB102-AB106","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total taxable profits or net business loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all Self-employments and Partnerships for 2023–24 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 36) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total taxable profits from this business (if box 28",null,null,32,null,"Net business loss for tax purposes (if boxes 22 to 25.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ box 30 minus box 29 is positive)",null,null,null,null,"minus (box 21 + box 26 + box 27) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,W125+AB125-AB121)","v":0},{"$f":"IF(AND(W138>0,AB138>0),\"Can't have profit and loss\",\"\")","v":""},null,null,null,{"$f":"MAX(0,-X125)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses, Class 2 and 4 NICs and CIS deductions",null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a loss for tax purposes (box 32), read the Self-employment (short) notes and fill in boxes 33 to 35 as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Loss from this tax year set-off against other income",null,null,36,null,"If your total profits for 2023-24 are less"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023-24",null,null,null,null,"than £6,725 and you choose to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs voluntarily, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD146=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Loss to be carried back to previous years and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (or capital gains)",null,null,37,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AD150=FALSE,supplementary3,Self_employment!BR349=FALSE,W138>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward",null,null,38,null,"Total CIS deductions taken from your payments by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB138-W146-W150+AC141-AB121)","v":0},null,null,null,null,"contractors – construction industry subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES2"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L34&L35&L36,42)","v":""},null,null,"SA103S","BusinessDetails","BusinessDescription"]
[null,null,null,null,null,null,null,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,"ZZ",{"$f":"UPPER(LEFT(L39,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"IF(S47,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"IF(S35,\"yes\",\"\")","v":""},null,null,null,null,"FosterEtcCarerIndicator"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"DT",{"$f":"$Q$35","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"$Q$39","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"$Q$43","v":0},null,null,null,null,"DateBusinessBooksAreMadeUpTo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"ZZ",{"$f":"IF(S48,\"yes\",\"\")","v":""},null,null,null,null,"CashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"$L$55","v":0},null,null,null,"BusinessIncome","Turnover"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"Q54","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1","MO",{"$f":"Q57","v":0},null,null,null,null,"TradingIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"L66","v":0},null,null,null,"AllowableBusinessExpenses","CostOfGoods"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"L70","v":0},null,null,null,null,"CarVanAndTravelExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"L73","v":0},null,null,null,null,"WagesSalariesAndStaffCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"L76","v":0},null,null,null,null,"RentAndOtherPropertyCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"L79","v":0},null,null,null,null,"RepairsAndMaintenanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"Q66","v":0},null,null,null,null,"AccountancyAndLegalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"Q69","v":0},null,null,null,null,"InterestAndFinanceCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"Q72","v":0},null,null,null,null,"PhoneAndOtherOfficeCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"Q76","v":0},null,null,null,null,"OtherAllowableBusinessExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"Q79","v":0},null,null,null,null,"TotalAllowableExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"IF(W93>0,W93,-AB93)","v":0},null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"W102","v":0},null,null,null,"CapitalAllowances","AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W105","v":0},null,null,null,null,"AllowanceForSmallBalanceOfUnrelievedExpenditure"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1","MO",{"$f":"W108","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W111","v":0},null,null,null,null,"OtherCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.1","MO",{"$f":"AB102","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.2","MO",{"$f":"AB106","v":0},null,null,null,null,"FreeportAndInvestmentZonesStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"AB110","v":0},null,null,null,null,"TotalBalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"W119","v":0},null,null,null,"TaxableProfits","OwnGoodsAndServices"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"W125","v":0},null,null,null,null,"NetBusinessProfitForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"AB121","v":0},null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"AB125","v":0},null,null,null,null,"AnyOtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W138","v":0},null,null,null,"ProfitsLossesNICsAndCIS","TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"AB138","v":0},null,null,null,null,"NetBusinessLossForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W146","v":0},null,null,null,null,"LossOfYearSetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"W150","v":0},null,null,null,null,"LossToCarryBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W154","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"ZZ",{"$f":"IF(AD146,\"yes\",\"\")","v":""},null,null,null,null,"PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIC £","MO",{"$f":"IF(AH209=\"yes\",0.01,0)+calc!J1294","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"ZZ",{"$f":"IF(AD150,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB155","v":0},null,null,null,null,"SubContractorsTaxDeduction"]
[]
[null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(AH171:AH212)),1,SUM(AH171:AH212))+IF(AH174=\"yes\",1,0)","v":0}]

{"sheet":"Self_employment short 2","index":14,"n_rows":214,"n_cols":39,"rows_kept":214,"cut":false,"hidden":false,"merged":[[33,11,33,12],[34,11,34,12],[35,11,35,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the second SHORT SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[null,"Use this SELF EMPLOYMENT for the earlier of two periods"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (short)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (short) notes to check if you should use this page or the Self-employment (full) page."]
[null,null,null,null,null,null,null,null,null,"Business details"]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Description of business",null,null,5,null,"If your business started after 5 April 2023, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"start date DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q35),ISBLANK(Q35)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L55>0,L34&L35&L36=\"\"),\"Please enter description\",\"\")","v":""},null,null,6,null,"If your business ceased before 6 April 2024, enter the"]
[null,null,null,null,null,null,null,null,null,2,null,"Postcode of your business address",null,null,null,null,"final date of trading DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q39),ISBLANK(Q39)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,3,null,"If your business name, description, address or postcode",null,null,7,null,"Date your books or accounts are made up to "]
[null,null,null,null,null,null,null,null,null,null,null,"have changed in the last 12 months, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,"and give details in the ‘Any other information’ box of",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q43)=FALSE,ISBLANK(Q43)=FALSE),AND(L55>0,ISBLANK(Q43))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q35,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,"your tax return",null,null,null,null,null,null,null,{"$f":"IF(Q39=0,endyear,MIN(Q39,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"If you used the cash basis, money actually received",null,null,{"$f":"IF(OR(AD150=TRUE,AND(W138<6725,AD146=FALSE)),0,INT((T44-T43+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,4,null,"If you are a foster carer or shared lives carer, put a tick",null,null,null,null,"and paid out, to calculate your income and expenses"]
[null,null,null,null,null,null,null,null,null,null,null,"in the box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income – if your annual business turnover was below £85,000"]
[]
[null,null,null,null,null,null,null,null,null,9,null,"Your turnover – the takings, fees, sales or money earned",null,null,10,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1",null,"Trading income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L55>=85000,\"Too high - use the full pages\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Allowable business expenses",null,null,null,null,null,null,null,{"$f":"IF(AND(se3_total_expenses>0,(L55-AB110)>=85000),\"Turnover too high, check expenses\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"If your annual turnover was below £85,000 you may just put your total expenses in box 20, rather than filling in the whole section."]
[]
[]
[null,null,null,null,null,null,null,null,null,11,null,"Costs of goods bought for re-sale or goods used",null,null,16,null,"Accountancy, legal and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,12,null,"Car, van and travel expenses ",null,null,17,null,"Interest and bank and credit card etc. financial charges"]
[null,null,null,null,null,null,null,null,null,null,null,"– after private use proportion"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Phone, fax, stationery and other office costs"]
[null,null,null,null,null,null,null,null,null,13,null,"Wages, salaries and other staff costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Other allowable business expenses – client entertaining"]
[null,null,null,null,null,null,null,null,null,14,null,"Rent, rates, power and insurance costs",null,null,null,null,"costs are not an allowable expense"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L66:L79)+SUM(Q66:Q76)","v":0}]
[null,null,null,null,null,null,null,null,null,15,null,"Repairs and maintenance of property and equipment",null,null,20,null,"Total allowable expenses – total of boxes 11 to 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(se3_total_expenses),Q77,se3_total_expenses)","v":0},{"$f":"IF(AND(Q77>0,ABS(Q79-Q77)>0.001),\"Please check totals above\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Net profit – if your business income is more than your",null,null,22,null,"Or, net loss – if your expenses exceed your business "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 8 + box 9 minus box 20 is positive)",null,null,null,null,"income (if box 20 minus (box 8 + box 9) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,L55+Q54-Q79)","v":0},null,null,null,null,{"$f":"MAX(0,-L55-Q54+Q79)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax allowances for certain bulidings, vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Don’t include the cost of these in your business expenses."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Annual Investment Allowance",null,null,"25.1",null,"The Structures and Buildings Allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Allowance for small balance of unrelieved expenditure",null,null,"25.2",null,"Freeport and Investment Zones Structures"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and Buildings Allowance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Total balancing charges – for example where you have"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"disposed of items for more than their tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Other capital allowances"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your taxable profit may not be the same as your net profit. Please read the Self-employment (short) notes to see if you need to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Goods or services for your own use",null,null,29,null,"Loss brought forward from earlier years set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(W93>0,Q57>W93+SUM(AB110)+SUM(W119)),\"Please check box 10.1\",\"\")","v":""},null,null,null,"against this year’s profits "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- up to the amount in box 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Net business profit for tax purposes (if box 21 + box 26 +",null,null,null,null,null,{"$f":"IF(AB121>W125,\"Please check\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 27 minus (boxes 22 to 25.2) is positive)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Or if you've completed box 10.1",null,null,30,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 21 + box 26 + box 27 minus box 10.1)",null,null,null,null,"or box 10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q57>0,W93-AB93+AB110+W119-Q57,MAX(0,X125))","v":0},{"$f":"W93+AB110+W119-AB93-W102-W105-W108-W111-AB102-AB106","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total taxable profits or net business loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all Self-employments and Partnerships for 2023–24 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 36) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total taxable profits from this business (if box 28",null,null,32,null,"Net business loss for tax purposes (if boxes 22 to 25.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ box 30 minus box 29 is positive)",null,null,null,null,"minus (box 21 + box 26 + box 27) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,W125+AB125-AB121)","v":0},{"$f":"IF(AND(W138>0,AB138>0),\"Can't have profit and loss\",\"\")","v":""},null,null,null,{"$f":"MAX(0,-X125)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses, Class 2 and 4 NICs and CIS deductions",null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a loss for tax purposes (box 32), read the Self-employment (short) notes and fill in boxes 33 to 35 as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Loss from this tax year set-off against other income",null,null,36,null,"If your total profits for 2023-24 are less"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023-24",null,null,null,null,"than £6,725 and you choose to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs voluntarily, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD146=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Loss to be carried back to previous years and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (or capital gains)",null,null,37,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AD150=FALSE,supplementary3,Self_employment!BR349=FALSE,W138>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward",null,null,38,null,"Total CIS deductions taken from your payments by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB138-W146-W150+AC141-AB121)","v":0},null,null,null,null,"contractors – construction industry subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES2"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L34&L35&L36,42)","v":""},null,null,"SA103S","BusinessDetails","BusinessDescription"]
[null,null,null,null,null,null,null,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,"ZZ",{"$f":"UPPER(LEFT(L39,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"IF(S47,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"IF(S35,\"yes\",\"\")","v":""},null,null,null,null,"FosterEtcCarerIndicator"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"DT",{"$f":"$Q$35","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"$Q$39","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"$Q$43","v":0},null,null,null,null,"DateBusinessBooksAreMadeUpTo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"ZZ",{"$f":"IF(S48,\"yes\",\"\")","v":""},null,null,null,null,"CashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"$L$55","v":0},null,null,null,"BusinessIncome","Turnover"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"Q54","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1","MO",{"$f":"Q57","v":0},null,null,null,null,"TradingIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"L66","v":0},null,null,null,"AllowableBusinessExpenses","CostOfGoods"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"L70","v":0},null,null,null,null,"CarVanAndTravelExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"L73","v":0},null,null,null,null,"WagesSalariesAndStaffCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"L76","v":0},null,null,null,null,"RentAndOtherPropertyCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"L79","v":0},null,null,null,null,"RepairsAndMaintenanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"Q66","v":0},null,null,null,null,"AccountancyAndLegalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"Q69","v":0},null,null,null,null,"InterestAndFinanceCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"Q72","v":0},null,null,null,null,"PhoneAndOtherOfficeCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"Q76","v":0},null,null,null,null,"OtherAllowableBusinessExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"Q79","v":0},null,null,null,null,"TotalAllowableExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"IF(W93>0,W93,-AB93)","v":0},null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"W102","v":0},null,null,null,"CapitalAllowances","AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W105","v":0},null,null,null,null,"AllowanceForSmallBalanceOfUnrelievedExpenditure"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1","MO",{"$f":"W108","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W111","v":0},null,null,null,null,"OtherCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.1","MO",{"$f":"AB102","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.2","MO",{"$f":"AB106","v":0},null,null,null,null,"FreeportAndInvestmentZonesStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"AB110","v":0},null,null,null,null,"TotalBalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"W119","v":0},null,null,null,"TaxableProfits","OwnGoodsAndServices"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"W125","v":0},null,null,null,null,"NetBusinessProfitForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"AB121","v":0},null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"AB125","v":0},null,null,null,null,"AnyOtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W138","v":0},null,null,null,"ProfitsLossesNICsAndCIS","TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"AB138","v":0},null,null,null,null,"NetBusinessLossForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W146","v":0},null,null,null,null,"LossOfYearSetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"W150","v":0},null,null,null,null,"LossToCarryBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W154","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"ZZ",{"$f":"IF(AD146,\"yes\",\"\")","v":""},null,null,null,null,"PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIC £","MO",{"$f":"IF(AH209=\"yes\",0.01,0)+calc!J1295","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"ZZ",{"$f":"IF(AD150,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB155","v":0},null,null,null,null,"SubContractorsTaxDeduction"]
[]
[null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(AH171:AH212)),1,SUM(AH171:AH212))","v":0}]

{"sheet":"Lloyds","index":15,"n_rows":360,"n_cols":22,"rows_kept":360,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"HM Revenue",null,null,null,null,null,"Lloyd's underwriters"]
[null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
["If your final syndicate results were declared and your Lloyd’s deposit was released before 1 January 2023, do not complete "]
["these pages. Please read the Lloyd’s underwriters notes for more information."]
[null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[]
[]
["Income from personal funds at Lloyd’s – UK interest (year ended 31 December 2023)"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[null,null,"UK interest which has not been taxed",null,null,null,null,"UK interest which has been taxed already"]
[1,null,"Untaxed interest from UK banks or building societies,",null,null,3,null,"Taxed interest from any other UK savings and"]
[null,null,"UK unit trusts etc and gilts – the amount received",null,null,null,null,"investments – after tax taken off"]
[]
[]
[null,null,"Accrued Income Scheme and deeply"]
[null,null,"discounted securities",null,null,4,null,"Tax taken off"]
[2,null,"Profits from Accrued Income Scheme and deeply"]
[null,null,"discounted securities"]
[null,null,null,null,null,5,null,"Total UK interest and tax taken off (total of boxes 1 to 4)"]
[null,null,null,null,null,null,null,{"$f":"C20+C27+H21+H24","v":0}]
[]
[]
["Income from personal funds at Lloyd’s – UK dividends (year ended 31 December 2023)"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[]
[6,null,"Stock dividends from UK companies – the amount of",null,null,9,null,"Other dividends and distributions from"]
[null,null,"dividend received",null,null,null,null,"UK companies – the amount received (Property Income"]
[null,null,null,null,null,null,null,"Distributions (PIDs) go in box 3 above)"]
[]
[null,null,"Box 7 is not in use"]
[]
[null,null,null,null,null,null,null,"Box 10 is not in use"]
[8,null,"Bonus issues of securities and redeemable shares"]
[]
[null,null,null,null,null,11,null,"Total UK company dividends and distributions"]
[null,null,null,null,null,null,null,"(boxes 6 + box 8 + box 9)"]
[null,null,null,null,null,null,null,{"$f":"C36+C42+H37","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
["Foreign sources income from assets in personal funds at Lloyd’s"]
["(year ended 31 December 2023)"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[null,null,"Non-UK interest and other foreign",null,null,null,null,"Non-UK dividends"]
[null,null,"sources income"]
[12,null,"Net amount received",null,null,15,null,"Amount received"]
[]
[]
[13,null,"Amount of foreign tax taken off",null,null,16,null,"Amount of foreign tax taken off"]
[]
[]
[14,null,"Amount of UK tax taken off",null,null,17,null,"Amount of Special Withholding Tax or UK tax taken off"]
[]
[]
[null,null,null,null,null,18,null,"Total non-UK income (total of boxes 12 to 17)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C75:C81)+SUM(H75:H81)","v":0}]
[]
[]
[null,null,null,null,null,null,null,"Box 19 is not in use"]
[]
[]
[]
["Other Lloyd’s receipts"]
["Please read the Lloyd’s underwriters notes before filling in this section"]
[]
[]
[20,null,"Aggregate syndicate profits",null,null,24,null,"Repayments of foreign tax previously allowed"]
[null,null,null,{"$f":"IF(AND(SUM(C144)>0,SUM(C96)>0),\"Can't have both profits and losses\",\"\")","v":""},null,null,null,"by deduction"]
[]
[21,null,"Net withdrawal/release from Special Reserve Fund"]
[null,null,null,null,null,25,null,"Other Lloyd’s non-syndicate income"]
[]
[22,null,"Stop loss recoveries"]
[null,null,null,null,null,26,null,"Total of other Lloyd’s receipts (total of boxes 20 to 25)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C96:C105)+SUM(H97:H100)","v":0}]
[23,null,"Compensation receipts"]
[]
[]
[]
["Total Lloyd’s income"]
[]
[]
[27,null,"Total Lloyd’s income (box 5 + box 11 + box 18 + box 26)"]
[null,null,{"$f":"H27+H45+H84+H103","v":0}]
[]
[]
["Foreign tax repayments"]
[]
[]
[28,null,"If you have received a repayment of foreign tax on which"]
[null,null,"Foreign Tax Credit Relief was given – enter the amount"]
[null,null,"below and, if you are calculating your tax, copy this figure to"]
[null,null,"box 14 on the Tax calculation summary page"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
["Lloyd’s losses and expenses",null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""}]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[29,null,"Aggregate syndicate losses",null,null,35,null,"Lloyd’s Member’s Associations expenses paid"]
[null,null,null,{"$f":"IF(AND(SUM(C144)>0,SUM(C96)>0),\"Can't have both profits and losses\",\"\")","v":""}]
[]
[30,null,"Net transfer to Special Reserve Fund",null,null,36,null,"Member’s Agent profit commission and salaries"]
[]
[]
[31,null,"Stop loss premiums paid",null,null,37,null,"Fees for bank guarantees/letters of credit"]
[]
[]
[32,null,"Personal Quota Share and Exeat premiums paid",null,null,38,null,"Accountancy fees"]
[]
[]
[33,null,"Estate Protection Plan premiums paid",null,null,39,null,"Other Lloyd’s expenses"]
[]
[]
[34,null,"Interest paid on loans to fund underwriting",null,null,40,null,"Total losses and expenses (total of boxes 29 to 39)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C144:C159)+SUM(H144:H156)","v":0}]
[]
[]
["Total incomings and outgoings"]
["Compare your total Lloyd’s income in box 27 with your total losses and expenses in box 40. If the amount in box 40 is less than"]
["the amount in box 27, you have made a profit. If the amount in box 40 is more than the amount in box 27, you have made a loss."]
["Enter the amount of the profit in box 41, or the amount of the loss in box 42"]
[]
[41,null,"Amount of profit (if box 27 minus box 40 is a",null,null,42,null,"Amount of loss (if box 27 minus box 40 is a"]
[null,null,"positive amount)",null,null,null,null,"negative amount)"]
[null,null,{"$f":"MAX(0,C112-H159)","v":0},null,null,null,null,{"$f":"MAX(0,-C112+H159)","v":0}]
[]
["Lloyd’s foreign tax"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[43,null,"Foreign tax on personal fund income (box 13 + box 16)",null,null,46,null,"Syndicate foreign tax"]
[null,null,{"$f":"C78+H78","v":0}]
[]
[44,null,"US income tax paid",null,null,47,null,"Additional payments of foreign tax"]
[]
[]
[45,null,"Canadian tax paid",null,null,48,null,"Total foreign tax (total of boxes 43 to 47)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C175:C181)+SUM(H175:H178)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 3",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
["Calculating Lloyd’s taxable profits or allowable losses"]
[]
[null,null,"If you made a profit fill in boxes 49 to 52",null,null,null,null,"If you made a loss fill in boxes 53 to 58"]
[49,null,"Profit from box 41",null,null,53,null,"Loss from box 42"]
[null,null,{"$f":"C169","v":0},null,null,null,null,{"$f":"H169","v":0}]
[]
[50,null,"Foreign tax claimed as a deduction – only if Foreign Tax",null,null,54,null,"Foreign tax claimed as a deduction – from box 48"]
[null,null,"Credit Relief has not been claimed on the Foreign pages",null,null,null,null,{"$f":"IF(AND(H169>0,OR(lloyds_foreign=TRUE,lloyds_foreign=-1)),H181,0)","v":0}]
[null,null,{"$f":"IF(AND(C169>0,OR(lloyds_foreign=-1,lloyds_foreign=TRUE)),H181,0)","v":0}]
[null,null,null,null,null,55,null,"Loss for the year 2023–24 (box 53 + box 54)"]
[51,null,"Lloyd's losses brought forward from earlier years",null,null,null,null,{"$f":"H212+H215","v":0}]
[null,null,"used against this year’s profits – copy this amount to"]
[null,null,"box 60 below",null,null,56,null,"Loss set-off against other income for 2023–24"]
[]
[]
[52,null,"Total taxable profits from Lloyd's (box 49 minus",null,null,57,null,"Loss carried back to set against earlier years"]
[null,null,"(box 50 + box 51))"]
[null,null,{"$f":"C212-C216-C221","v":0}]
[null,null,null,null,null,58,null,"Unused loss available to carry forward after all"]
[null,null,null,null,null,null,null,"other set offs"]
[null,null,null,null,null,null,null,{"$f":"H218-H221-H224-H224","v":0}]
[]
[]
["Lloyd’s losses reconciliation"]
[]
[]
[59,null,"Losses brought forward from earlier years",null,null,61,null,"Unused loss from 2023–24 – from box 58"]
[null,null,null,null,null,null,null,{"$f":"H228","v":0}]
[]
[60,null,"Losses brought forward used against this year’s profits",null,null,62,null,"Total loss available to carry forward"]
[null,null,"– the amount from box 51",null,null,null,null,"(box 59 minus box 60, or (box 59 + box 61)"]
[null,null,{"$f":"C221","v":0},null,null,null,null,{"$f":"IF(H235>0,C235+H235,C235-C239)","v":0}]
[]
[]
[]
[]
[]
[]
["Class 2 and Class 4 National Insurance contributions (NICs)"]
[]
[]
[63,null,"If your total profits for 2023-24 are less than £6,725",null,null,65,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,"and you choose to pay Class 2 NICs voluntarily, put a tick"]
[null,null,"in the box"]
[null,null,null,{"$f":"IF(AND(J251=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""},null,null,null,null,null,{"$f":"startyear","v":45022}]
[null,null,null,null,null,null,null,null,null,{"$f":"endyear","v":45387}]
[64,null,"If you are exempt from paying Class 4 NICs, put a tick in ",null,null,null,null,null,null,{"$f":"IF(OR(J256=TRUE,AND(J251=FALSE,C225-ABS(H250)<5965)),0,INT((J253-J252+1)/7))","v":0}]
[null,null,"the box"]
[null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,J256=FALSE,supplementary3,Self_employment!BR349=FALSE,'Self_employment short 1'!AD150=FALSE,Partnership!AZ264=FALSE,C225>0),\"Warning - age, exception\",\"\")","v":""}]
[]
["Any other information"]
[]
[]
[66,null,"Please give any other information in this space"]
[null,{"$f":"C262&D262&E262&F262&G262&H262&I262","v":""}]
[null,{"$f":"C263&D263&E263&F263&G263&H263&I263","v":""}]
[null,""]
[null,""]
[null,""]
[null,""]
[null,""]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LloydsForm"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$f":"C20","v":0},null,null,"SA103L","UKIncome","UKInterest","BankEtcAndGiltUntaxedInterest"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"C27","v":0},null,null,null,null,null,"AccruedIncomeSchemeAggregateAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"H21","v":0},null,null,null,null,null,"TaxedUnitTrustEtcInterest"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"H24","v":0},null,null,null,null,null,"TaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"H27","v":0},null,null,null,null,null,"TotalUKInterestAndTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"C36","v":0},null,null,null,null,"UKDividends","StockDividendsAmountReceived"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"C42","v":0},null,null,null,null,null,"BonusIssuesOfSecuritiesAndRedeemableShares"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"H37","v":0},null,null,null,null,null,"OtherDistributionsAmountReceived"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"H45","v":0},null,null,null,null,null,"TotalUKDividendsAndDistributions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"C75","v":0},null,null,null,"ForeignIncome","Interest","ForeignInterestEtcAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"C78","v":0},null,null,null,null,null,"ForeignTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"C81","v":0},null,null,null,null,null,"UKTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"H75","v":0},null,null,null,null,"Dividends","NonUKDividendsAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"H78","v":0},null,null,null,null,null,"ForeignTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"H81","v":0},null,null,null,null,null,"UKTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"H84","v":0},null,null,null,null,null,"TotalNonUKIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"C96","v":0},null,null,null,"OtherReceipts","AggregateSyndicateProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"C99","v":0},null,null,null,null,"SpecialReserveFundNetWithdrawalRelease"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"C102","v":0},null,null,null,null,"StopLossRecoveries"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"C105","v":0},null,null,null,null,"CompensationReceipts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"H97","v":0},null,null,null,null,"RepaymentOfForeignTaxDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"H100","v":0},null,null,null,null,"OtherNonsyndicateIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"H103","v":0},null,null,null,null,"TotalOtherLloydsReceipts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"C112","v":0},null,null,null,"TotalLloydsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"C122","v":0},null,null,null,"RepaymentOfForeignTaxTaxCreditRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"C144","v":0},null,null,null,"LossesAndExpenses","AggregateSyndicateLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"C147","v":0},null,null,null,null,"SpecialReserveFundNetTransfer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"C150","v":0},null,null,null,null,"StopLossPremiumsPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"C153","v":0},null,null,null,null,"PersonalQuotaShareAndExeatPremiums"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"C156","v":0},null,null,null,null,"EstateProtectionPlanPremiums"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"C159","v":0},null,null,null,null,"UnderwritingLoanInterest"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"H144","v":0},null,null,null,null,"LloydsMembersAssociationExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"H147","v":0},null,null,null,null,"MembersAgentProfitCommissionAndSalaries"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"H150","v":0},null,null,null,null,"BankGuaranteelettersOfCreditFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"H153","v":0},null,null,null,null,"AccountancyFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"H156","v":0},null,null,null,null,"OtherLloydsExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"H159","v":0},null,null,null,null,"TotalLossesAndExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"C169","v":0},null,null,null,"ProfitAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,42,"MO",{"$f":"H169","v":0},null,null,null,"LossAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"C175","v":0},null,null,null,"ForeignTax","ForeignTaxOnPersonalFundIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,44,"MO",{"$f":"C178","v":0},null,null,null,null,"USIncomeTaxPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"C181","v":0},null,null,null,null,"CanadianTaxPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,46,"MO",{"$f":"H175","v":0},null,null,null,null,"SyndicateForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"H178","v":0},null,null,null,null,"AdditionalPaymentsOfForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,48,"MO",{"$f":"H181","v":0},null,null,null,null,"TotalForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,49,"MO",{"$f":"C212","v":0},null,null,null,"TaxableProfits","ProfitAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,50,"MO",{"$f":"C216","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,51,"MO",{"$f":"C221","v":0},null,null,null,null,"UnusedLossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"IF(AND(OR(P341>0,P342>0),C225=0),0.001,C225)","v":0},null,null,null,null,"TotalTaxableProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,53,"MO",{"$f":"H212","v":0},null,null,null,"AllowableLosses","LossAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,54,"MO",{"$f":"H215","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,55,"MO",{"$f":"H218","v":0},null,null,null,null,"LossForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,56,"MO",{"$f":"H221","v":0},null,null,null,null,"LossOffsetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,57,"MO",{"$f":"H224","v":0},null,null,null,null,"LossCarriedBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,58,"MO",{"$f":"H228","v":0},null,null,null,null,"UnusedLossesToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,59,"MO",{"$f":"C235","v":0},null,null,null,"LossesReconciliation","LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,60,"MO",{"$f":"C239","v":0},null,null,null,null,"LossesUsedAgainstProfitsOfYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,61,"MO",{"$f":"H235","v":0},null,null,null,null,"UnusedLossFromTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,62,"MO",{"$f":"H239","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,63,"ZZ",{"$f":"IF(J251=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(P354=\"yes\",0.01,0)+calc!J1296","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,64,"ZZ",{"$f":"IF(J256=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,65,"MO",{"$f":"IF(J256=TRUE,0,H250)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,66,"Z2",{"$f":"LEFT(TRIM(B262&B263&B264&B265&B266&B267&B268),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(P295:P358)),1,SUM(P295:P358))","v":0}]

{"sheet":"Partnership short","index":16,"n_rows":317,"n_cols":62,"rows_kept":317,"cut":false,"hidden":false,"merged":[[170,33,170,34],[171,33,171,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the SHORT PARTNERSHIP section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to a page"]
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[null,"Click with the mouse to go to:"]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.7]
[null,null,null,null,null,null,null,null,null,null,null,"utr"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"description"]
[null,null,null,null,null,null,null,null,null,null,null,4.7]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.28]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.3099999999999996]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.37]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.3600000000000003]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.4400000000000004]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.51]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.55]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"xxx"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.5999999999999996]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.43]
[]
[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.68]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.71]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.75]
[]
[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.74]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.76]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.78]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (short)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 5 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","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,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP168<>AP189,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,4,null,"If you left the partnership after 5 April 2023 and ",null,null,{"$f":"LEFT(AI168,1)","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,{"$f":"SUBSTITUTE(AH168,\" \",\"\")","v":""},null,null,null,"before 6 April 2024, enter the date you left",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI168,1))),0,VALUE(LEFT(AI168,1)))","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,{"$f":"IF(AND(AH195<>0,AH168=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM169),ISBLANK(AM169)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$168,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,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,"Partnership name",null,null,null,null,null,null,null,{"$f":"MID($AI$168,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"If the partnership used the cash basis, money actually",null,null,{"$f":"MID($AI$168,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"received and paid out, to calculate its income and",null,null,{"$f":"MID($AI$168,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH168>0,AH171&AH172=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"expenses, put a tick in the box - read the notes",null,null,{"$f":"MID($AI$168,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"If you became a partner after 5 April 2023, enter the "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date you joined the partnership DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AH176),ISBLANK(AH176)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Basis period reform simplifies the tax rules for the self-employed and partners so that a business profit (or loss) for a tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"is measured over the tax year itself, regardless of its accounting dates, or whether a business has recently started trading."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This removes the complex basis period rules and stops profits being taxed twice, as may have occurred under the old rules"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(overlap relief)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the tax year 2022–23. If you have a transition profit (or loss) to report due to the transition to the new tax year basis you will"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"need to complete the ‘Partnership (full) pages’."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the Partnership (short) notes.",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you want to enter a loss, or an adjustment needs to be taken off, put a minus sign (–) in the box next to the £ sign.",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP169:AP187)),0,11-MOD(SUM(AP169:AP187),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP188>9,AP188-9,AP188)","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,"Boxes 6 and 7 are not in use",null,null,16,null,"Adjusted profit for 2023–24 - see the Working Sheet ",null,{"$f":"MAX(AH176,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,{"$f":"IF(AM169=0,endyear,MIN(AM169,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,{"$f":"IF(AN193>=0,AN193+AH205,MAX(0,AH205))","v":0},{"$f":"AH195+AH201-AH209","v":0},{"$f":"IF(OR(BA244=TRUE,AND(BA241=FALSE,AM209-ABS(AX244)<6725)),0,INT((AO192-AO191+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or box 12 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Losses brought forward from earlier years set-off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against this year's profit (up to the amount in box 16)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 9 is not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice – from",null,null,18,null,"Taxable profits after losses brought forward "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 11A on the Partnership Statement",null,null,null,null,"(box 16 minus box 17)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AM193-AM197","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,11,null,"Averaging adjustment – only for farmers, market ",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works",null,null,null,null,"partnership 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,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax",null,null,20,null,"Your share of total taxable profits from the "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief isn't been claimed on the Foreign pages",null,null,null,null,"partnership’s business for 2023–24 (box 18 + box 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,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AM201+AM205","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 13, 14 and 15 are not in use"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104S",null,null,null,"PS 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 6 & \" of \" & tupp25)","v":""},null,null,null,null,{"$f":"checkprt","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,"Your share of the partnership's trading or professional 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,21,null,"Adjusted loss for 2023–24 – see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"set-off against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN193<0,-AN193,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023–24",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM193>0,AX220-AM197,AX220+AS226-AS230-AX226))","v":0},{"$f":"IF(parfu2_print_page_1losscf<0,\"Don't forget loss b/fwd\",\"\")","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,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all Self-employments and Partnerships for 2023–24 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Read the Partnership (short) notes."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2023-24 are less than £6,725",null,null,26,null,"If you are exempt from Class 4 NICs, put a tick in  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily, put a tick",null,null,null,null,"the box – read the notes "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AND(BA241=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","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,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AND(dobself>0,dobself<Extra!B575,BA244=FALSE,supplementary4,Self_employment!BR349=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AM209>0),\"Warning - age, exception\",\"\")","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,"Your share of the partnership untaxed interest"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Your share of untaxed interest – from box 13 ",null,null,null,null,"Box 29 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Your share of Construction Industry Scheme deductions",null,null,31,null,"Your share of any tax taken off trading income "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"made by contractors – from box 24 on the Partnership",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement",null,null,null,null,"on the Partnership Statement "]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"Please give any other information in this space "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"AS268&AT268&AU268&AV268&AW268&AX268&AY268","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,{"$f":"AS269&AT269&AU269&AV269&AW269&AX269&AY269","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104S",null,null,null,"PS2"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH168,\" \",\"\"),10)","v":""},null,null,"SA104S","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"LEFT(AH171&AH172,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AH176","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$f":"AM169","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(AM174=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"CashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH195","v":0},null,null,null,"ShareOfPartnershipTradingOrProfessionalProfits","ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH201","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AH205","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AH209","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"AM193","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AM197","v":0},null,null,null,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(BE299>0,AM201=0),0.001,AM201)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AM205","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"IF(BE301=0.001,0.001,AM209)","v":0},null,null,null,null,"TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"AS226","v":0},null,null,null,"ShareOfPartnershipTradingOrProfessionalLosses","AdjustedLossForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"AS230","v":0},null,null,null,null,"LossSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AX226","v":0},null,null,null,null,"LossToBeCarriedBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"AX230","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"ZZ",{"$f":"IF(BA241=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BE308=\"yes\",0.01,0)+calc!J1297","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"ZZ",{"$f":"IF(BA244=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(BA244=TRUE,0,AX244)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"AS251","v":0},null,null,null,"ShareOfUntaxedInterestEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"AS259","v":0},null,null,null,"ShareOfPartnershipsTaxPaid","ShareOfTaxTakenOffByContractors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"AX259","v":0},null,null,null,null,"ShareOfTaxTakenOffTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Z2",{"$f":"LEFT(TRIM(AR268&AR269&AR270&AR271&AR272&AR273&AR274&AR275&AR276&AR277&AR278),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(BE290:BE315)),1,SUM(BE290:BE315))","v":0}]

{"sheet":"Partnership","index":17,"n_rows":561,"n_cols":94,"rows_kept":561,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the first FULL PARTNERSHIP section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
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[]
[]
[]
[]
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[null,"Total Class 2 Charge (if available from HMRC)"]
[null,"(otherwise we will calculate it from the business start and end dates)"]
[]
[]
[]
[]
[]
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[null,null,null,null,null,null,null,null,18,null,null,4.37]
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[null,null,null,null,null,null,null,null,20,null,null,4.3600000000000003]
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[null,null,null,null,null,null,null,null,22,null,null,4.4400000000000004]
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[null,null,null,null,null,null,null,null,24,null,null,4.51]
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[null,null,null,null,null,null,null,null,26,null,null,4.55]
[null,null,null,null,null,null,null,null,27]
[null,null,null,null,null,null,null,null,28]
[null,null,null,null,null,null,null,null,29,null,null,"xxx"]
[null,null,null,null,null,null,null,null,30]
[null,null,null,null,null,null,null,null,31]
[null,null,null,null,null,null,null,null,32,null,null,4.5999999999999996]
[null,null,null,null,null,null,null,null,33]
[null,null,null,null,null,null,null,null,34,null,null,4.43]
[null,null,null,null,null,null,null,null,35]
[null,null,null,null,null,null,null,null,36,null,null,"4.68a"]
[null,null,null,null,null,null,null,null,37]
[null,null,null,null,null,null,null,null,38,null,null,4.68]
[null,null,null,null,null,null,null,null,39]
[null,null,null,null,null,null,null,null,40,null,null,4.71]
[null,null,null,null,null,null,null,null,41]
[null,null,null,null,null,null,null,null,42,null,null,4.75]
[null,null,null,null,null,null,null,null,43]
[null,null,null,null,null,null,null,null,44,null,null,"4.75a"]
[null,null,null,null,null,null,null,null,45]
[null,null,null,null,null,null,null,null,46,null,null,4.74]
[null,null,null,null,null,null,null,null,47]
[null,null,null,null,null,null,null,null,48,null,null,4.76]
[null,null,null,null,null,null,null,null,49]
[null,null,null,null,null,null,null,null,50,null,null,4.78]
[null,null,null,null,null,null,null,null,51]
[null,null,null,null,null,null,null,null,52]
[null,null,null,null,null,null,null,null,53,null,null,"cccc"]
[null,null,null,null,null,null,null,null,54]
[null,null,null,null,null,null,null,null,55]
[null,null,null,null,null,null,null,null,56,null,null,0]
[null,null,null,null,null,null,null,null,57]
[null,null,null,null,null,null,null,null,58]
[null,null,null,null,null,null,null,null,59,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (full)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your name",null,null,null,null,"Your Unique Taxpayer Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","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,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP194,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,4,null,"If you left the partnership after 5 April 2023",null,null,{"$f":"LEFT(AI172,1)","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,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"and before 6 April 2024, enter the date you left",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,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,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,5,null,"If the partnership used the cash basis, money actually",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"received and paid out, to calculate its trading and",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"professional income and expenses, put a tick in the box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"If you became a partner after 5 April 2023, enter"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the date you joined the partnership DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AH180),ISBLANK(AH180)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Basis period reform simplifies the tax rules for the self-employed and partners so that a business’s profit or loss for",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a tax year is measured over the tax year itself, regardless of its accounting dates or whether a business has recently"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"started trading. This removes the complex basis period rules and stops profits being taxed twice, as may have occurred"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"under the old rules (overlap relief)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the 2022–23 tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have a transitional profit or loss to report due to the transition to the new tax year basis, you may need to complete"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"additional boxes 16.1 to 16.4."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the Partnership (full) notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you want to enter a loss, or an adjustment needs to be taken off, put a minus sign (–) in the box next to the £ sign.",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","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,6,null,"Date your basis period began DD/MM/YYYY",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K56","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH196)=FALSE,ISBLANK(AH196)=FALSE),AND(AH172>0,ISBLANK(AH196))),\"Please enter a date\",\"\")","v":""},null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AH180,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AM173=0,endyear,MIN(AM173,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"Date your basis period ended DD/MM/YYYY",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX239-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K62","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH199)=FALSE,ISBLANK(AH199)=FALSE),AND(AH172>0,ISBLANK(AH199))),\"Please enter a date\",\"\")","v":""},null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,13,null,"Overlap relief not previously deducted on a change of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting date – do not include overlap relief in this box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"If your basis period is not the same as the partnership's",null,null,null,null,"if you have a transition profit or loss, see box 16.2"]
[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,"accounting period, enter the adjustment needed to arrive",null,null,null,null,null,{"$f":"IF(AND(AS226<>0,AM206<>0),\"Can't have 13 and 16.1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"at the profit or loss for your basis period - do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"any transition profit or loss in this box, see box 16.1",null,null,"Boxes 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,null,null,"in the notes)",{"$f":"AH203+AH209-AM201-AM206","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,"- from box 11A on the Partnership Statement",null,null,null,null,{"$f":"IF(AN211>=0,AN211+AH213+AM197,MAX(0,AH213+AM197))","v":0},{"$f":"AN211+AS226-AS230","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,{"$f":"K53","v":0},null,null,null,null,null,{"$f":"AM201-AH203-AH209","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s trading or professional profits (continued)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HMRC Error"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Only complete boxes 16.1 to 16.4 if you have a basis",null,null,null,null,null,null,null,{"$f":"IF(AND(AH203<0,ABS(AH203)>AS226,AS226>0),\"\",IF(AND(AS226-AS230>0,AS234=0),\"Need 16.3\",\"\"))","v":""},8619]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"period transition profit or loss – read the notes",null,null,null,null,null,null,null,{"$f":"IF(AND(AS226-AS230<=0,AS234<>0),\"Don't need 16.3\",\"\")","v":""},8622]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AS226-AS230>0,AN213>=AS226-AS230,AS234<>0),\"Don't need 16.3\",\"\")","v":""},8623]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Profit or loss of the transition part of the basis period",null,null,17,null,"Losses brought forward from earlier years set off ",null,null,{"$f":"IF(AND(AS226-AS230>0,AN213<0,AS234=0),\"Need 16.3\",\"\")","v":""},8624]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against this year's adjusted profit",null,null,{"$f":"IF(AND(AS226-AS230>0,AN213<=0,AS234>AS226-AS230),\"16.3 is too large\",\"\")","v":""},8625]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AS226-AS230>0,AN213>0,AN213<AS226-AS230,AS234=0),\"Need 16.3\",\"\")","v":""},8626]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.2",null,"Overlap relief used on the transition part of the",null,null,null,null,null,null,null,{"$f":"IF(AND(AS226-AS230>0,AN213>0,AN213<AS226-AS230,AS234>AS226-AS230-AN213),\"16.3 is too large\",\"\")","v":""},8627]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period this year",null,null,18,null,"Taxable profits after losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS226-AS230>=0,AM212-AX227,IF(AM212-AX227+AS226-AS230>0,AM212-AX227+AS226-AS230,0))","v":0},{"$f":"IF(AX231<0,\"18 must not be negative\",\"\")","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,"16.3",null,"Spread of the transition profit treated as arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership 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,"16.4",null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)",null,null,null,null,"partnership’s business for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS239>AS234,\"16.4 is too large\",\"\")","v":""},null,null,null,{"$f":"AX231+AX235","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,"Your share of the partnership's trading or professional 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,21,null,"Adjusted loss for 2023–24 (see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes)",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023–24",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX218-AX227,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2023-24 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2023-24 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR349=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,AX239>0),\"Warning - age, exception\",\"\")","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,{"$f":"IF(AND(AZ261=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 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,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade that has an accounting date that does not align with the tax year, then you may be affected by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period reform. This could also affect any source of untaxed income. Please read the notes for more information."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K61","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Adjustment to untaxed savings income including",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD300+BD304-BI289","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,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,"34.1",null,"Overlap relief used"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD289+BD293","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34 minus box 34.1)"]
[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,{"$f":"BD296+BI293-BI296","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,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2023–24 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs – including"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","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,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for basis period",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD311+BD315-BD319)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","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,39,null,"Loss set off against 2023–24 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2023–24 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD331+BD335)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K82","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,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for basis 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2023–24 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","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,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"BN349+BN353-BN357","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,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN367+BN371-BS367","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,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2023–24 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","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,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K100","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN378+BN382-BN386-BN390)","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,null,"Untaxed income (other than savings income)",null,null,66,null,"Unused overlap relief set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 41 + box 44 + box 48 + box 55 + box 60)",null,null,null,null,"for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"BI316+BI330+BN360+BS371+BN393","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,65,null,"Remaining overlap relief set off against box 64",null,null,67,null,"Share of total untaxed income (other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income) (box 64 minus box 65)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX416-BX419","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","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,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX438-CC427","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX427-BX431","v":0},null,null,null,null,{"$f":"K90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K88","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,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX239+CC420+CC434-CC438","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 24 on the Partnership Statement",null,null,null,null,{"$f":"BX453+BX458+CC454","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,{"$f":"K92","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AH180","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$f":"AM173","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(AM178=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"CashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"AH196","v":0},null,null,null,"ShareOfProfits","DateBasisPeriodBegan"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"AH199","v":0},null,null,null,null,"DateBasisPeriodEnded"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH203","v":0},null,null,null,null,"ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"AH209","v":0},null,null,null,null,"AdjustmentForBasisPeriod"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH213","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AM197","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM201","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"AM206","v":0},null,null,null,null,"OverlapReliefNotPreviouslyDeducted"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI485>0,AX231=0),0.001,AX231)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(CI498=\"yes\",0.01,0)+calc!J1298","v":0},null,null,null,null,"Class2NICamount"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(AZ264=TRUE,0,AX264)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"BD300","v":0},null,null,null,null,null,"ForeignIncome","ForeignUntaxedSavingsIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"BD304","v":0},null,null,null,null,null,null,"ForeignUntaxedSavingsAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"BI289","v":0},null,null,null,null,null,null,"TotalForeignTaxTakenOff"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"BI311","v":0},null,null,null,null,null,"LossToBeCarriedForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"41.2","MO",{"$f":"BI323","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"IF(AND(BN357=0,CI522+CI523>0),0.001,BN357)","v":0},null,null,null,null,null,"LossBroughtForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"BN367","v":0},null,null,null,null,"OffshoreFundsIncome","OffshoreFundsIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"MO",{"$f":"BN371","v":0},null,null,null,null,null,"OffshoreFundsIncomeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"MO",{"$f":"BS367","v":0},null,null,null,null,null,"ForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,"MO",{"$f":"BS371","v":0},null,null,null,null,null,"TaxableIncomeAfterAdjustmentAndForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,"MO",{"$f":"BN378","v":0},null,null,null,null,"OtherUntaxedForeignIncome","OtherUntaxedForeignIncomeShare"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,"MO",{"$f":"BS382","v":0},null,null,null,null,null,null,"AdjustmentToLoss"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.1","MO",{"$f":"BS390","v":0},null,null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.2","MO",{"$f":"BS393","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,"MO",{"$f":"BX416","v":0},null,null,null,null,"TotalUntaxedIncome","TotalUntaxedIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,66,"MO",{"$f":"CC416","v":0},null,null,null,null,null,"UnusedOverlapReliefSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,"MO",{"$f":"CC420","v":0},null,null,null,null,null,"TotalUntaxedIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,"MO",{"$f":"BX427","v":0},null,null,null,"ShareOfPartnershipIncome","ShareOfDividendIncome","DividendIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"MO",{"$f":"BX434","v":0},null,null,null,null,null,"TotalDividendIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,"MO",{"$f":"BX438","v":0},null,null,null,null,"ShareOfTaxedIncomeTaxableAt20Percent","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,"MO",{"$f":"CC427","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"MO",{"$f":"CC430","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"MO",{"$f":"CC434","v":0},null,null,null,null,"ShareOfOtherTaxedIncome","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"MO",{"$f":"CC438","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX446","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,"MO",{"$f":"BX453","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX458","v":0},null,null,null,null,"ShareOfTaxTakenOffByContractors"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC457","v":0},null,null,null,null,"ShareOfTotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(CI472:CI559)),1,SUM(CI472:CI559))","v":0}]

{"sheet":"Partnership (3)","index":18,"n_rows":561,"n_cols":94,"rows_kept":561,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the third PARTNERSHIP section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,4.3099999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,4.3600000000000003]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,4.5999999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,4.43]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.68]
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[null,null,null,null,null,null,null,null,null,null,null,4.71]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
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[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.78]
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[]
[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (full)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your name",null,null,null,null,"Your Unique Taxpayer Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","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,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP194,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,4,null,"If you left the partnership after 5 April 2023",null,null,{"$f":"LEFT(AI172,1)","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,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"and before 6 April 2024, enter the date you left",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,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,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,5,null,"If the partnership used the cash basis, money actually",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"received and paid out, to calculate its trading and",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"professional income and expenses, put a tick in the box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"If you became a partner after 5 April 2023, enter",null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the date you joined the partnership DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AH180),ISBLANK(AH180)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Basis period reform simplifies the tax rules for the self-employed and partners so that a business’s profit or loss for",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a tax year is measured over the tax year itself, regardless of its accounting dates or whether a business has recently"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"started trading. This removes the complex basis period rules and stops profits being taxed twice, as may have occurred"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"under the old rules (overlap relief)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the 2022–23 tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have a transitional profit or loss to report due to the transition to the new tax year basis, you may need to complete"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"additional boxes 16.1 to 16.4."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the Partnership (full) notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you want to enter a loss, or an adjustment needs to be taken off, put a minus sign (–) in the box next to the £ sign.",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","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,6,null,"Date your basis period began DD/MM/YYYY",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K56","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH196)=FALSE,ISBLANK(AH196)=FALSE),AND(AH172>0,ISBLANK(AH196))),\"Please enter a date\",\"\")","v":""},null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AH180,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AM173=0,endyear,MIN(AM173,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"Date your basis period ended DD/MM/YYYY",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX239-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K62","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH199)=FALSE,ISBLANK(AH199)=FALSE),AND(AH172>0,ISBLANK(AH199))),\"Please enter a date\",\"\")","v":""},null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,13,null,"Overlap relief not previously deducted on a change of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting date – do not include overlap relief in this box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"If your basis period is not the same as the partnership's",null,null,null,null,"if you have a transition profit or loss, see box 16.2"]
[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,"accounting period, enter the adjustment needed to arrive",null,null,null,null,null,{"$f":"IF(AND(AS226<>0,AM206<>0),\"Can't have 13 and 16.1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"at the profit or loss for your basis period - do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"any transition profit or loss in this box, see box 16.1",null,null,"Boxes 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,null,null,"in the notes)",{"$f":"AH203+AH209-AM201-AM206","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,"- from box 11A on the Partnership Statement",null,null,null,null,{"$f":"IF(AN211>=0,AN211+AH213+AM197,MAX(0,AH213+AM197))","v":0},{"$f":"AN211+AS226-AS230","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,{"$f":"K53","v":0},null,null,null,null,null,{"$f":"AM201-AH203-AH209","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your share of the partnership’s trading or professional profits (continued)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Only complete boxes 16.1 to 16.4 if you have a basis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"period transition profit or loss – read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Profit or loss of the transition part of the basis period",null,null,17,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against this year's adjusted profit"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.2",null,"Overlap relief used on the transition part of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period this year",null,null,18,null,"Taxable profits after losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AS226-AS230>=0,AM212-AX227,IF(AM212-AX227+AS226-AS230>0,AM212-AX227+AS226-AS230,0))","v":0},{"$f":"IF(AX231<0,\"18 must not be negative\",\"\")","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,"16.3",null,"Spread of the transition profit treated as arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership 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,"16.4",null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)",null,null,null,null,"partnership’s business for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AS239>AS234,\"16.4 is too large\",\"\")","v":""},null,null,null,{"$f":"AX231+AX235","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2023–24 (see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes)",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","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,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023–24",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX218-AX227,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu3_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","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,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2023-24 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2023-24 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box",null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR349=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AX239>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ261=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 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,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade that has an accounting date that does not align with the tax year, then you may be affected by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period reform. This could also affect any source of untaxed income. Please read the notes for more information."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K61","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,29,null,"Adjustment to untaxed savings income including",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD300+BD304-BI289","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,"34.1",null,"Overlap relief used"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD289+BD293","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,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34 minus box 34.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD296+BI293-BI296","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,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2023–24 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs – including"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for basis period",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD311+BD315-BD319)","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,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2023–24 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2023–24 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD331+BD335)","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,{"$f":"K82","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for basis period"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","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,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2023–24 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","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,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN349+BN353-BN357","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","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,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN367+BN371-BS367","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2023–24 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","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,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K100","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,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN378+BN382-BN386-BN390)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,null,"Untaxed income (other than savings income)",null,null,66,null,"Unused overlap relief set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 41 + box 44 + box 48 + box 55 + box 60)",null,null,null,null,"for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BI316+BI330+BN360+BS371+BN393","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65,null,"Remaining overlap relief set off against box 64",null,null,67,null,"Share of total untaxed income (other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income) (box 64 minus box 65)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX416-BX419","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,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX438-CC427","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,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX427-BX431","v":0},null,null,null,null,{"$f":"K90","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,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K88","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,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"AX239+CC420+CC434-CC438","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,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","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,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 24 on the Partnership Statement",null,null,null,null,{"$f":"BX453+BX458+CC454","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K92","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AH180","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$f":"AM173","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",null,null,null,null,null,"CashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"AH196","v":0},null,null,null,"ShareOfProfits","DateBasisPeriodBegan"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"AH199","v":0},null,null,null,null,"DateBasisPeriodEnded"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH203","v":0},null,null,null,null,"ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"AH209","v":0},null,null,null,null,"AdjustmentForBasisPeriod"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH213","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AM197","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM201","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"AM206","v":0},null,null,null,null,"OverlapReliefNotPreviouslyDeducted"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI485>0,AX231=0),0.001,AX231)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(CI498=\"yes\",0.01,0)+calc!J1299","v":0},null,null,null,null,"Class2NICamount"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(AZ264=TRUE,0,AX264)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"BD304","v":0},null,null,null,null,null,null,"ForeignUntaxedSavingsAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"BI289","v":0},null,null,null,null,null,null,"TotalForeignTaxTakenOff"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"IF(AND(BN357=0,CI522>0),0.001,BN357)","v":0},null,null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"MO",{"$f":"IF(CI522+CI523>0,0.001+BN360,0)","v":0},null,null,null,null,null,"TaxableProfit"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"BN367","v":0},null,null,null,null,"OffshoreFundsIncome","OffshoreFundsIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"MO",{"$f":"BN371","v":0},null,null,null,null,null,"OffshoreFundsIncomeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"MO",{"$f":"BS367","v":0},null,null,null,null,null,"ForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,"MO",{"$f":"BS371","v":0},null,null,null,null,null,"TaxableIncomeAfterAdjustmentAndForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,"MO",{"$f":"BN378","v":0},null,null,null,null,"OtherUntaxedForeignIncome","OtherUntaxedForeignIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,"MO",{"$f":"BN382","v":0},null,null,null,null,null,"OtherUntaxedForeignIncomeAdjustment"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,"MO",{"$f":"BS382","v":0},null,null,null,null,null,null,"AdjustmentToLoss"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.1","MO",{"$f":"BS390","v":0},null,null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.2","MO",{"$f":"BS393","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,"MO",{"$f":"BX416","v":0},null,null,null,null,"TotalUntaxedIncome","TotalUntaxedIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,66,"MO",{"$f":"CC416","v":0},null,null,null,null,null,"UnusedOverlapReliefSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,"MO",{"$f":"CC420","v":0},null,null,null,null,null,"TotalUntaxedIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,"MO",{"$f":"BX427","v":0},null,null,null,"ShareOfPartnershipIncome","ShareOfDividendIncome","DividendIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"MO",{"$f":"BX434","v":0},null,null,null,null,null,"TotalDividendIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,"MO",{"$f":"BX438","v":0},null,null,null,null,"ShareOfTaxedIncomeTaxableAt20Percent","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,"MO",{"$f":"CC427","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"MO",{"$f":"CC430","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"MO",{"$f":"CC434","v":0},null,null,null,null,"ShareOfOtherTaxedIncome","ShareOfTaxedIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX446","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,"MO",{"$f":"BX453","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX458","v":0},null,null,null,null,"ShareOfTaxTakenOffByContractors"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC457","v":0},null,null,null,null,"ShareOfTotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(CI472:CI559)),1,SUM(CI472:CI559))","v":0}]

{"sheet":"Partnership (4)","index":19,"n_rows":561,"n_cols":94,"rows_kept":561,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the fourth PARTNERSHIP section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to a page"]
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[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,4.3099999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,4.3600000000000003]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,4.5999999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,4.43]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.68]
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[null,null,null,null,null,null,null,null,null,null,null,4.71]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
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[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.78]
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[]
[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (full)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your name",null,null,null,null,"Your Unique Taxpayer Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","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,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP194,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,4,null,"If you left the partnership after 5 April 2023",null,null,{"$f":"LEFT(AI172,1)","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,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"and before 6 April 2024, enter the date you left",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,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,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,5,null,"If the partnership used the cash basis, money actually",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"received and paid out, to calculate its trading and",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"professional income and expenses, put a tick in the box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"If you became a partner after 5 April 2023, enter",null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the date you joined the partnership DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AH180),ISBLANK(AH180)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Basis period reform simplifies the tax rules for the self-employed and partners so that a business’s profit or loss for",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a tax year is measured over the tax year itself, regardless of its accounting dates or whether a business has recently"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"started trading. This removes the complex basis period rules and stops profits being taxed twice, as may have occurred"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"under the old rules (overlap relief)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the 2022–23 tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have a transitional profit or loss to report due to the transition to the new tax year basis, you may need to complete"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"additional boxes 16.1 to 16.4."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the Partnership (full) notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you want to enter a loss, or an adjustment needs to be taken off, put a minus sign (–) in the box next to the £ sign.",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","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,6,null,"Date your basis period began DD/MM/YYYY",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K56","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH196)=FALSE,ISBLANK(AH196)=FALSE),AND(AH172>0,ISBLANK(AH196))),\"Please enter a date\",\"\")","v":""},null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AH180,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AM173=0,endyear,MIN(AM173,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"Date your basis period ended DD/MM/YYYY",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX239-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K62","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH199)=FALSE,ISBLANK(AH199)=FALSE),AND(AH172>0,ISBLANK(AH199))),\"Please enter a date\",\"\")","v":""},null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,13,null,"Overlap relief not previously deducted on a change of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting date – do not include overlap relief in this box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"If your basis period is not the same as the partnership's",null,null,null,null,"if you have a transition profit or loss, see box 16.2"]
[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,"accounting period, enter the adjustment needed to arrive",null,null,null,null,null,{"$f":"IF(AND(AS226<>0,AM206<>0),\"Can't have 13 and 16.1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"at the profit or loss for your basis period - do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"any transition profit or loss in this box, see box 16.1",null,null,"Boxes 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,null,null,"in the notes)",{"$f":"AH203+AH209-AM201-AM206","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,"- from box 11A on the Partnership Statement",null,null,null,null,{"$f":"IF(AN211>=0,AN211+AH213+AM197,MAX(0,AH213+AM197))","v":0},{"$f":"AN211+AS226-AS230","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,{"$f":"K53","v":0},null,null,null,null,null,{"$f":"AM201-AH203-AH209","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your share of the partnership’s trading or professional profits (continued)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Only complete boxes 16.1 to 16.4 if you have a basis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"period transition profit or loss – read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Profit or loss of the transition part of the basis period",null,null,17,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against this year's adjusted profit"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.2",null,"Overlap relief used on the transition part of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period this year",null,null,18,null,"Taxable profits after losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AS226-AS230>=0,AM212-AX227,IF(AM212-AX227+AS226-AS230>0,AM212-AX227+AS226-AS230,0))","v":0},{"$f":"IF(AX231<0,\"18 must not be negative\",\"\")","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,"16.3",null,"Spread of the transition profit treated as arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership 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,"16.4",null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)",null,null,null,null,"partnership’s business for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AS239>AS234,\"16.4 is too large\",\"\")","v":""},null,null,null,{"$f":"AX231+AX235","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2023–24 (see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes)",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","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,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023–24",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX218-AX227,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu4_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","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,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2023-24 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2023-24 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR349=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AX239>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ261=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 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,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade that has an accounting date that does not align with the tax year, then you may be affected by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period reform. This could also affect any source of untaxed income. Please read the notes for more information."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K61","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,29,null,"Adjustment to untaxed savings income including",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD300+BD304-BI289","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,"34.1",null,"Overlap relief used"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD289+BD293","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,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34 minus box 34.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD296+BI293-BI296","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,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2023–24 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs – including"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for basis period",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD311+BD315-BD319)","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,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2023–24 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2023–24 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD331+BD335)","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,{"$f":"K82","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for basis period"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","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,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2023–24 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","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,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN349+BN353-BN357","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","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,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN367+BN371-BS367","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2023–24 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","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,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K100","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,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN378+BN382-BN386-BN390)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,null,"Untaxed income (other than savings income)",null,null,66,null,"Unused overlap relief set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 41 + box 44 + box 48 + box 55 + box 60)",null,null,null,null,"for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BI316+BI330+BN360+BS371+BN393","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65,null,"Remaining overlap relief set off against box 64",null,null,67,null,"Share of total untaxed income (other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income) (box 64 minus box 65)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX416-BX419","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,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX438-CC427","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,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX427-BX431","v":0},null,null,null,null,{"$f":"K90","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,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K88","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,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"AX239+CC420+CC434-CC438","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,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","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,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 24 on the Partnership Statement",null,null,null,null,{"$f":"BX453+BX458+CC454","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K92","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AH180","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$f":"AM173","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",null,null,null,null,null,"CashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"AH196","v":0},null,null,null,"ShareOfProfits","DateBasisPeriodBegan"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"AH199","v":0},null,null,null,null,"DateBasisPeriodEnded"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH203","v":0},null,null,null,null,"ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"AH209","v":0},null,null,null,null,"AdjustmentForBasisPeriod"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH213","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AM197","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM201","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"AM206","v":0},null,null,null,null,"OverlapReliefNotPreviouslyDeducted"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI485>0,AX231=0),0.001,AX231)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(CI498=\"yes\",0.01,0)+calc!J1300","v":0},null,null,null,null,"Class2NICamount"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(AZ264=TRUE,0,AX264)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"BD304","v":0},null,null,null,null,null,null,"ForeignUntaxedSavingsAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"BI289","v":0},null,null,null,null,null,null,"TotalForeignTaxTakenOff"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"IF(AND(BN357=0,CI522>0),0.001,BN357)","v":0},null,null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"MO",{"$f":"IF(CI522+CI523>0,0.001+BN360,0)","v":0},null,null,null,null,null,"TaxableProfit"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"BN367","v":0},null,null,null,null,"OffshoreFundsIncome","OffshoreFundsIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"MO",{"$f":"BN371","v":0},null,null,null,null,null,"OffshoreFundsIncomeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"MO",{"$f":"BS367","v":0},null,null,null,null,null,"ForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,"MO",{"$f":"BS371","v":0},null,null,null,null,null,"TaxableIncomeAfterAdjustmentAndForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,"MO",{"$f":"BN378","v":0},null,null,null,null,"OtherUntaxedForeignIncome","OtherUntaxedForeignIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,"MO",{"$f":"BN382","v":0},null,null,null,null,null,"OtherUntaxedForeignIncomeAdjustment"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,"MO",{"$f":"BS382","v":0},null,null,null,null,null,null,"AdjustmentToLoss"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.1","MO",{"$f":"BS390","v":0},null,null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.2","MO",{"$f":"BS393","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,"MO",{"$f":"BX416","v":0},null,null,null,null,"TotalUntaxedIncome","TotalUntaxedIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,66,"MO",{"$f":"CC416","v":0},null,null,null,null,null,"UnusedOverlapReliefSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,"MO",{"$f":"CC420","v":0},null,null,null,null,null,"TotalUntaxedIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,"MO",{"$f":"BX427","v":0},null,null,null,"ShareOfPartnershipIncome","ShareOfDividendIncome","DividendIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"MO",{"$f":"BX434","v":0},null,null,null,null,null,"TotalDividendIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,"MO",{"$f":"BX438","v":0},null,null,null,null,"ShareOfTaxedIncomeTaxableAt20Percent","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,"MO",{"$f":"CC427","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"MO",{"$f":"CC430","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"MO",{"$f":"CC434","v":0},null,null,null,null,"ShareOfOtherTaxedIncome","ShareOfTaxedIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX446","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,"MO",{"$f":"BX453","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX458","v":0},null,null,null,null,"ShareOfTaxTakenOffByContractors"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC457","v":0},null,null,null,null,"ShareOfTotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(CI472:CI559)),1,SUM(CI472:CI559))","v":0}]

{"sheet":"Partnership (5)","index":20,"n_rows":561,"n_cols":94,"rows_kept":561,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the fifth PARTNERSHIP section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to a page"]
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[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,"utr"]
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[null,null,null,null,null,null,null,null,null,null,null,"description"]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,4.3099999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,4.3600000000000003]
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[null,null,null,null,null,null,null,null,null,null,null,4.4400000000000004]
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[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,4.5999999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,4.43]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.68]
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[null,null,null,null,null,null,null,null,null,null,null,4.71]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
[]
[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.76]
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[null,null,null,null,null,null,null,null,null,null,null,4.78]
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[]
[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (full)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your name",null,null,null,null,"Your Unique Taxpayer Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","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,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP194,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,4,null,"If you left the partnership after 5 April 2023",null,null,{"$f":"LEFT(AI172,1)","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,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"and before 6 April 2024, enter the date you left",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,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,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,5,null,"If the partnership used the cash basis, money actually",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"received and paid out, to calculate its trading and",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"professional income and expenses, put a tick in the box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"If you became a partner after 5 April 2023, enter"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the date you joined the partnership DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AH180),ISBLANK(AH180)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Basis period reform simplifies the tax rules for the self-employed and partners so that a business’s profit or loss for",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a tax year is measured over the tax year itself, regardless of its accounting dates or whether a business has recently"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"started trading. This removes the complex basis period rules and stops profits being taxed twice, as may have occurred"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"under the old rules (overlap relief)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may be affected by basis period reform if you had an accounting date that was not on or between 31 March and 5 April"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the 2022–23 tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have a transitional profit or loss to report due to the transition to the new tax year basis, you may need to complete"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"additional boxes 16.1 to 16.4."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the Partnership (full) notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you want to enter a loss, or an adjustment needs to be taken off, put a minus sign (–) in the box next to the £ sign.",null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","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,6,null,"Date your basis period began DD/MM/YYYY",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K56","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH196)=FALSE,ISBLANK(AH196)=FALSE),AND(AH172>0,ISBLANK(AH196))),\"Please enter a date\",\"\")","v":""},null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AH180,startyear)","v":45022}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AM173=0,endyear,MIN(AM173,endyear))","v":45387}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"Date your basis period ended DD/MM/YYYY",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX239-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K62","v":"00:00:00"},{"$f":"IF(OR(AND(ISNUMBER(AH199)=FALSE,ISBLANK(AH199)=FALSE),AND(AH172>0,ISBLANK(AH199))),\"Please enter a date\",\"\")","v":""},null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,13,null,"Overlap relief not previously deducted on a change of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting date – do not include overlap relief in this box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"If your basis period is not the same as the partnership's",null,null,null,null,"if you have a transition profit or loss, see box 16.2"]
[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,"accounting period, enter the adjustment needed to arrive",null,null,null,null,null,{"$f":"IF(AND(AS226<>0,AM206<>0),\"Can't have 13 and 16.1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"at the profit or loss for your basis period - do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"any transition profit or loss in this box, see box 16.1",null,null,"Boxes 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,null,null,"in the notes)",{"$f":"AH203+AH209-AM201-AM206","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,"- from box 11A on the Partnership Statement",null,null,null,null,{"$f":"IF(AN211>=0,AN211+AH213+AM197,MAX(0,AH213+AM197))","v":0},{"$f":"AN211+AS226-AS230","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,{"$f":"K53","v":0},null,null,null,null,null,{"$f":"AM201-AH203-AH209","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"Your share of the partnership’s trading or professional profits (continued)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Only complete boxes 16.1 to 16.4 if you have a basis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"period transition profit or loss – read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Profit or loss of the transition part of the basis period",null,null,17,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against this year's adjusted profit"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.2",null,"Overlap relief used on the transition part of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period this year",null,null,18,null,"Taxable profits after losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AS226-AS230>=0,AM212-AX227,IF(AM212-AX227+AS226-AS230>0,AM212-AX227+AS226-AS230,0))","v":0},{"$f":"IF(AX231<0,\"18 must not be negative\",\"\")","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,"16.3",null,"Spread of the transition profit treated as arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership 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,"16.4",null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)",null,null,null,null,"partnership’s business for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AS239>AS234,\"16.4 is too large\",\"\")","v":""},null,null,null,{"$f":"AX231+AX235","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2023–24 (see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes)",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","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,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023–24",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX218-AX227,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu5_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","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,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2023-24 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2023-24 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box",null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR349=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AX239>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ261=TRUE,calc!D1305>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 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,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade that has an accounting date that does not align with the tax year, then you may be affected by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basis period reform. This could also affect any source of untaxed income. Please read the notes for more information."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K61","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,29,null,"Adjustment to untaxed savings income including",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD300+BD304-BI289","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,"34.1",null,"Overlap relief used"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD289+BD293","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,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34 minus box 34.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD296+BI293-BI296","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,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2023–24 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs – including"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for basis period",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD311+BD315-BD319)","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,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2023–24 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2023–24 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD331+BD335)","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,{"$f":"K82","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for basis period"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","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,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2023–24 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","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,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN349+BN353-BN357","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","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,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN367+BN371-BS367","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2023–24 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","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,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for basis period",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K100","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,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN378+BN382-BN386-BN390)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,null,"Untaxed income (other than savings income)",null,null,66,null,"Unused overlap relief set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 41 + box 44 + box 48 + box 55 + box 60)",null,null,null,null,"for 2023–24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BI316+BI330+BN360+BS371+BN393","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,65,null,"Remaining overlap relief set off against box 64",null,null,67,null,"Share of total untaxed income (other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income) (box 64 minus box 65)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX416-BX419","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,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX438-CC427","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,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX427-BX431","v":0},null,null,null,null,{"$f":"K90","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,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"K88","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,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"AX239+CC420+CC434-CC438","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,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","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,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 24 on the Partnership Statement",null,null,null,null,{"$f":"BX453+BX458+CC454","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K92","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,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AH180","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$f":"AM173","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(AM178=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"CashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"AH196","v":0},null,null,null,"ShareOfProfits","DateBasisPeriodBegan"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"AH199","v":0},null,null,null,null,"DateBasisPeriodEnded"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH203","v":0},null,null,null,null,"ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"AH209","v":0},null,null,null,null,"AdjustmentForBasisPeriod"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH213","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AM197","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM201","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"AM206","v":0},null,null,null,null,"OverlapReliefNotPreviouslyDeducted"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI485>0,AX231=0),0.001,AX231)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(CI498=\"yes\",0.01,0)+calc!J1301","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"ZZ",{"$f":"IF(AZ264=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(AZ264=TRUE,0,AX264)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"BD304","v":0},null,null,null,null,null,null,"ForeignUntaxedSavingsAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"BI289","v":0},null,null,null,null,null,null,"TotalForeignTaxTakenOff"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"IF(AND(BN357=0,CI522>0),0.001,BN357)","v":0},null,null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"MO",{"$f":"IF(CI522+CI523>0,0.001+BN360,0)","v":0},null,null,null,null,null,"TaxableProfit"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"BN367","v":0},null,null,null,null,"OffshoreFundsIncome","OffshoreFundsIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"MO",{"$f":"BN371","v":0},null,null,null,null,null,"OffshoreFundsIncomeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"MO",{"$f":"BS367","v":0},null,null,null,null,null,"ForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,"MO",{"$f":"BS371","v":0},null,null,null,null,null,"TaxableIncomeAfterAdjustmentAndForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,"MO",{"$f":"BN378","v":0},null,null,null,null,"OtherUntaxedForeignIncome","OtherUntaxedForeignIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,"MO",{"$f":"BN382","v":0},null,null,null,null,null,"OtherUntaxedForeignIncomeAdjustment"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,"MO",{"$f":"BS382","v":0},null,null,null,null,null,null,"AdjustmentToLoss"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.1","MO",{"$f":"BS390","v":0},null,null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.2","MO",{"$f":"BS393","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,"MO",{"$f":"BX416","v":0},null,null,null,null,"TotalUntaxedIncome","TotalUntaxedIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,66,"MO",{"$f":"CC416","v":0},null,null,null,null,null,"UnusedOverlapReliefSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,"MO",{"$f":"CC420","v":0},null,null,null,null,null,"TotalUntaxedIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,"MO",{"$f":"BX427","v":0},null,null,null,"ShareOfPartnershipIncome","ShareOfDividendIncome","DividendIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"MO",{"$f":"BX434","v":0},null,null,null,null,null,"TotalDividendIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,"MO",{"$f":"BX438","v":0},null,null,null,null,"ShareOfTaxedIncomeTaxableAt20Percent","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,"MO",{"$f":"CC427","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"MO",{"$f":"CC430","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"MO",{"$f":"CC434","v":0},null,null,null,null,"ShareOfOtherTaxedIncome","ShareOfTaxedIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX446","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,"MO",{"$f":"BX453","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX458","v":0},null,null,null,null,"ShareOfTaxTakenOffByContractors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,79,"MO",{"$f":"CC454","v":0},null,null,null,null,"ShareOfTaxTakenOffTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC457","v":0},null,null,null,null,"ShareOfTotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(CI472:CI559)),1,SUM(CI472:CI559))","v":0}]

{"sheet":"Land_property","index":21,"n_rows":221,"n_cols":40,"rows_kept":221,"cut":false,"hidden":false,"merged":[]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the LAND AND PROPERTY section of SA2000 and looks like:"]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"UK Property"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(V32)","v":true},false]
[]
[null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,null,null,null,null,null,null,"UK property details"]
[]
[null,null,null,null,null,null,null,null,1,null,"Number of properties rented out",null,null,3,null,"If you have any income from property let jointly,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,2,null,"If all property income ceased in 2023-24 and you do"]
[null,null,null,null,null,null,null,null,null,null,"not expect to receive such income in 2024-25, put a tick",null,null,4,null,"If you are claiming Rent a Room relief and your rents are"]
[null,null,null,null,null,null,null,null,null,null,"the box and consider if you need to complete the CG pages",null,null,null,null,"£7,500 or less (or £3,750 if let jointly), put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,"Furnished holiday lettings (FHL) in the UK or European Economic Area (EEA)"]
[null,null,null,null,null,null,null,null,"You need to fill in one page for UK businesses and a separate page for EEA businesses. Read the notes."]
[]
[]
[null,null,null,null,null,null,null,null,5,null,"Income – the amount of rent and any income for",null,null,"11.1",null,"Electric charge-point allowance"]
[null,null,null,null,null,null,null,null,null,null,"services provided to tenants"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"11.2",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,"5.1",null,"Property income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(SUM(K54)>0,SUM(K62:K74)+SUM(P50)+SUM(P53)+SUM(P55)>0),\"Please check\",\"\")","v":""},null,12,null,"Other capital allowances"]
[]
[null,null,null,null,null,null,null,null,"5.2",null,"If you've used traditional accounting rather than",null,null,null,null,null,{"$f":"K51+K74+K77-K62-K65-K68-K71-P50-P53-P55-K54","v":0}]
[null,null,null,null,null,null,null,null,null,null,"cash basis to calculate your income and expenses,",null,null,13,null,"Adjusted profit for the year - use the working sheet"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,"in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,Q56)","v":0}]
[null,null,null,null,null,null,null,null,6,null,"Rent paid, repairs, insurance and costs of services",null,null,null,null,null,{"$f":"MAX(0,P59-P67)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"provided – the total amount",null,null,14,null,"Loss brought forward used against this year’s profits",{"$f":"IF(AND(P59>0,SUM(P64)>P59),\"You are using too much\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes if you have a non-FHL property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"business loss"]
[null,null,null,null,null,null,null,null,7,null,"Loan interest and other financial costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Taxable profit for the year (box 13 minus box 14)"]
[null,null,null,null,null,null,null,null,8,null,"Legal, management and other professional fees",null,null,null,null,{"$f":"IF(P59>0,MAX(0,P59-SUM(P64)),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Loss for the year - use the working sheet in the notes"]
[null,null,null,null,null,null,null,null,9,null,"Other allowable property expenses",null,null,null,null,{"$f":"MAX(0,-Q56)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Total loss to carry forward"]
[null,null,null,null,null,null,null,null,10,null,"Private use adjustment ",null,null,null,null,{"$f":"P64-Q60+P70","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Put a tick in the box if this business is in the EEA"]
[null,null,null,null,null,null,null,null,11,null,"Balancing charges"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"If you want to make a period of grace election,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,"SA105",null,null,null,null,"UKP 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Property income",null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings, Real Estate Investment Trust or Property Authorised Investment Funds dividends/"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"distributions here."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Total rents and other income from property",null,null,21,null,"Tax taken off any income in box 20 "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1",null,"Property income allowance – read the notes",null,null,22,null,"Premiums for the grant of a lease – from box E"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the working sheet"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.2",null,"If you’ve used traditional accounting rather than"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"cash basis to calculate your income and expenses",null,null,23,null,"Reverse premiums and inducements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Property expenses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Rent, rates, insurance and ground rents",null,null,27,null,"Legal, management and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Property repairs and maintenance",null,null,28,null,"Costs of services provided, including wages"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Non-residential property finance costs",null,null,29,null,"Other allowable property expenses"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Private use adjustment",null,null,37,null,"Rent a Room exempt amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"You have made a loss.\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Balancing charges",null,null,38,null,"Adjusted profit for the year - use the working sheet",null,null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"You can use some against the FHL profit.\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"Please enter the amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AC124)","v":0},{"$f":"IF(lp_print_page_2lossbf>AB123,\"Reduce loss bf, too high\",\"\")","v":""},null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"you wish to set against\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"Annual Investment Allowance",null,null,null,null,null,{"$f":"W93+AB97+AB100+W119+W122-SUM(W106:W112)-SUM(AB106:AB112)-W125-W128-W131-W135-W138-W141-W144-W148-AB119-W96","v":0},null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"Furnished Holiday Lettings profit:\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss brought forward used against this year’s profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUM(AF125)>MAX(0,-AC124),AND(P59>0,SUM(AF125)>P59)),\"You are using too much\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"The Structures and Buildings Allowance",null,null,null,null,null,null,null,null,"Loss brought forward not used against this year’s profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,"Taxable profit for the year (box 38 minus box 39)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB123-AB126)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.1",null,"Electric charge-point allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,"Adjusted loss for the year – use the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.2",null,"Freeport and Investment Zones Structures and",null,null,null,null,{"$f":"MAX(0,-AC124)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Buildings Allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Loss set-off against 2023-24 total income – this will"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"be unusual"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Zero-emission goods vehicle allowance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Loss to carry forward to following year, including"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"34.1",null,"Zero-emission car allowance",null,null,null,null,"unused losses 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,{"$f":"IF(AND(AB123>0,AB129>0),0,IF(AB123>0,AB126-AB123,AB133+AB126-AB137))+SUM(AF128)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"All other capital allowances",null,null,44,null,"Residential property finance costs"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Costs of replacing domestic items",null,null,45,null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– for residential lettings only"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA105",null,null,null,null,"UKP 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,1,"ZZ",{"$f":"IF(AND(ISBLANK(K38)=FALSE,SUM(K38)=0),1,K38)","v":0},null,null,"SA105","UKPropertyDetails","NumberOfProperties"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"IF(R43,\"yes\",\"\")","v":""},null,null,null,null,"PropertyIncomeCeasedInYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"IF(R39,\"yes\",\"\")","v":""},null,null,null,null,"IncomeFromPropertyLetJointly"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"IF(R44,\"yes\",\"\")","v":""},null,null,null,null,"RentARoomReliefClaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"K51","v":0},null,null,null,"FurnishedHolidayLettings","FurnishedHolidayLettingsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1","MO",{"$f":"K54","v":0},null,null,null,null,"PropertyIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.2","ZZ",{"$f":"IF(R59,\"yes\",\"\")","v":""},null,null,null,null,"TraditionalAccounting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"K62","v":0},null,null,null,null,"FurnishedHolidayLettingsExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"K65","v":0},null,null,null,null,"FurnishedHolidayLettingsInterestEtcCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"K68","v":0},null,null,null,null,"FurnishedHolidayLettingsManagementEtcFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"K71","v":0},null,null,null,null,"FurnishedHolidayLettingsOtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"K74","v":0},null,null,null,null,"PrivateUseAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"K77","v":0},null,null,null,null,"BalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.1","MO",{"$f":"P50","v":0},null,null,null,null,"ElectricChargePointAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.2","MO",{"$f":"P53","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"P55","v":0},null,null,null,null,"CapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"P59","v":0},null,null,null,null,"AdjustedProfitForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"P64","v":0},null,null,null,null,"LossesBroughtForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"MAX(AI175+AI180-(AI176+AI177+AI178+AI179),0)","v":0},null,null,null,null,"AdjustedProfitForTheYear"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"MAX(AI175+AI180+AI181-(AI176+AI177+AI178+AI179-AI182),0)","v":0},null,null,null,null,"TaxableProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"MAX(-AI175-AI180+(AI176+AI177+AI178+AI179),0)","v":0},null,null,null,null,"LossForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"ZZ",{"$f":"IF(OR(AF187=TRUE,AND(AI173=\"\",AI175>0)),\"yes\",\"\")","v":""},null,null,null,null,"InEEA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"ZZ",{"$f":"IF(AF188=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"PeriodOfGraceElection"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"W93","v":0},null,null,null,"PropertyIncomeAndExpenses","TotalRentsAndOtherIncomeFromProperty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1","MO",{"$f":"W96","v":0},null,null,null,null,"PropertyIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.2","ZZ",{"$f":"IF(AD101,\"yes\",\"\")","v":""},null,null,null,null,"TraditionalAccounting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"AB93","v":0},null,null,null,null,"TaxTakenOffAnyIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"AB97","v":0},null,null,null,null,"PremiumsForGrantOfALease"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AB100","v":0},null,null,null,null,"ReversePremiumsAndInducements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W106","v":0},null,null,null,null,"RentRatesInsuranceAndGroundRents"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W109","v":0},null,null,null,null,"RepairsAndMaintenance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"W112","v":0},null,null,null,null,"AllowableInterestAndOtherFinancialCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"AB106","v":0},null,null,null,null,"LegalManagementAndProfessionalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"AB109","v":0},null,null,null,null,"CostsOfServicesProvided"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"AB112","v":0},null,null,null,null,"OtherPropertyExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"W119","v":0},null,null,null,"TaxableProfitOrLoss","PrivateUseAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W122","v":0},null,null,null,null,"BalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"W125","v":0},null,null,null,null,"AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W128","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.1","MO",{"$f":"W131","v":0},null,null,null,null,"ElectricChargePointAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.2","MO",{"$f":"W135","v":0},null,null,null,null,"FreeportAndInvestmentZonesStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"W138","v":0},null,null,null,null,"ZeroEmissionGoodsVehicleAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"34.1","MO",{"$f":"W141","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W144","v":0},null,null,null,null,"EnhancedCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"W148","v":0},null,null,null,null,"CostsOfReplacingDomesticItems"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"AB119","v":0},null,null,null,null,"RentARoomExemptAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB123","v":0},null,null,null,null,"AdjustedProfitForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"AB126","v":0},null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"AB129","v":0},null,null,null,null,"TaxableProfitForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"AB133","v":0},null,null,null,null,"AdjustedLossForTheYear"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"AB141","v":0},null,null,null,null,"LossToCarryForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"AB147","v":0},null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[]
[null,null,null,null,null,null,null,null,null,null,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(ISERROR(SUM(AI152:AI218)),999,SUM(AI152:AI218))*100","v":0}]

{"sheet":"Foreign","index":22,"n_rows":395,"n_cols":88,"rows_kept":395,"cut":false,"hidden":false,"merged":[[220,46,220,47],[221,46,221,47],[222,46,222,47],[223,46,223,47],[100,21,100,23],[219,46,219,47],[240,46,240,47],[236,46,236,47],[233,46,233,47],[229,46,229,47],[226,46,226,47]]}
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the FOREIGN section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to a page"]
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[null,"Click with the mouse to go to:"]
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[null,"We remind you of HMRC rules for claiming Foreign Tax Credit Relief:"]
[null,"where a Double Taxation Agreement exists between the UK and the other country"]
[null,"the amount of foreign tax available for the relief is restricted to the minimum"]
[null,"foreign tax payable under the terms of the Agreement"]
[null,"You should check HMRC guides and notes in case this restriction applies to you."]
[]
[null,"www.hmrc.gov.uk/sa/forms/net_98-99.htm",null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Foreign"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
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[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
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[null,null,null,null,null,null,null,null,"Filling in the 'Foreign' pages"]
[null,null,null,null,null,null,null,null,"The Foreign notes explain how to give details of your foreign income and gains on these pages. To get notes and helpsheets"]
[null,null,null,null,null,null,null,null,"that will help you fill in this form, go to www.gov.uk/taxreturnforms"]
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[null,null,null,null,null,null,null,null,null,null,"• Page F 1 covers unremittable income and the claim to",null,null,null,null,"• Pages F 4 and F 5 are for foreign property income."]
[null,null,null,null,null,null,null,null,null,null,"  Foreign Tax Credit Relief.",null,null,null,null,"• Page F 6 is for claiming Foreign Tax Credit Relief on"]
[null,null,null,null,null,null,null,null,null,null,"• Pages F 2 and F 3 are for foreign savings income such as",null,null,null,null,"  income and capital gains included elsewhere on your tax"]
[null,null,null,null,null,null,null,null,null,null,"  interest, dividends, pensions and social security benefits",null,null,null,null,"  return; and for entering other overseas income, gains from"]
[null,null,null,null,null,null,null,null,null,null,"   and income received by a person abroad. If you fill in any",null,null,null,null,"  offshore funds and gains on foreign life insurance policies."]
[null,null,null,null,null,null,null,null,null,null,"   of columns A, B or C on page F 2, ensure you also"]
[null,null,null,null,null,null,null,null,null,null,"   consider columns D, E and F on page F 3."]
[null,null,null,null,null,null,null,null,"Remittance basis"]
[null,null,null,null,null,null,null,null,"If you are resident but not domiciled or not ordinarily resident in the UK, you can claim to be taxed on the amount of income"]
[null,null,null,null,null,null,null,null,"received in the UK (the remittance basis). "]
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[null,null,null,null,null,null,null,null,1,null,"If you are making a claim for the remittance basis, put a tick in"]
[null,null,null,null,null,null,null,null,null,null,"the box - read page FN 2 of the Notes "]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Unremittable income"]
[]
[null,null,null,null,null,null,null,null,1,null,"If you were unable to transfer any of your overseas"]
[null,null,null,null,null,null,null,null,null,null,"income to the UK, put a tick in the box – and give details in"]
[null,null,null,null,null,null,null,null,null,null,"the ‘Any other information’ box on your tax return or on a"]
[null,null,null,null,null,null,null,null,null,null,"separate sheet"]
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[]
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[null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief"]
[null,null,null,null,null,null,null,null,"If foreign tax was taken off your foreign income you may be able to claim Foreign Tax Credit Relief. Please read the"]
[null,null,null,null,null,null,null,null,"'Foreign notes' to see if you can claim the relief and how you should make the claim"]
[null,null,null,null,null,null,null,null,"If you are calculating your tax bill you may also want to calculate your Foreign Tax Credit Relief. If you do, use the"]
[null,null,null,null,null,null,null,null,"Working Sheet provided with Helpsheet 263, ‘Relief for Foreign Tax paid’ and fill in box 2."]
[]
[null,null,null,null,null,null,null,null,2,null,"If you are calculating your tax, enter the total"]
[null,null,null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief on your income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(ISBLANK(c6.9),SUM('Foreign dtr'!B:B)>0),\"Please calculate tax credit\",\"\")","v":""}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,"SA106",null,null,null,null,"F 1"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from overseas sources"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from overseas sources",null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 2 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","v":""},null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 3 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have income from overseas savings, foreign dividends, remitted foreign savings or dividend income, overseas pensions or benefits,",null,null,null,null,null,null,null,"or income, dividends received by an overseas trust, company or other person abroad, fill in the columns on these 2 pages. Use a"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"separate row for each source of income or country and check the relevant Double Taxation Treaty for any limits to the relief you can claim.",null,null,null,null,null,null,null,"Please refer to the ‘Foreign notes’ to find the country or territory codes that you require. If there are not enough rows, attach a separate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"sheet giving the same information as below. All entries should be in UK pounds."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A","Country or","B","Amount of income arising or received",null,"C Foreign tax taken off or paid ",null,null,null,null,null,"D Special Withholding Tax",null,"E To claim Foreign Tax Credit",null,null,"F Taxable amount – if you are claiming",null,"hide","hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"territory code ",null,"before any tax taken off ",null,null,null,null,null,null,null,"  and any UK tax taken off",null,"Relief put a tick in the box",null,null,"Foreign Tax Credit Relief, copy column B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.sa2000.co.uk/foreigncountrycodes.pdf",null,null,null,null,null,null,null,null,null,null,null,null,null,"here. If not, enter column B minus column C "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest and other income from overseas savings ",null,null,null,null,null,null,null,null,null,"Interest and other income from overseas savings continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U103>\"\",LEN(U103)<3),AND(U103=\"\",W103>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL103,W103*AM103,AM103*(W103-Y103))","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,{"$f":"IF(OR(AND(U104>\"\",LEN(U104)<3),AND(U104=\"\",W104>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL104,W104*AM104,AM104*(W104-Y104))","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,{"$f":"IF(OR(AND(U105>\"\",LEN(U105)<3),AND(U105=\"\",W105>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL105,W105*AM105,AM105*(W105-Y105))","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,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,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,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,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,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,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,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,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,3,null,"Total of column above ",null,null,4,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE103:AE113)","v":0},null,null,null,null,{"$f":"SUM(AJ103:AJ113)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from foreign companies ",null,null,null,null,null,null,null,null,null,"Dividends from foreign companies continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U117>\"\",LEN(U117)<3),AND(U117=\"\",W117>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL117,W117*AM117,AM117*(W117-Y117))","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,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,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,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,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,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,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,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,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,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,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,5,null,"Total of column above ",null,null,6,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE117:AE127)","v":0},null,null,null,null,{"$f":"SUM(AJ117:AJ127)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remitted foreign savings income",null,null,null,null,null,null,null,null,null,"Remitted foreign savings income continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U131>\"\",LEN(U131)<3),AND(U131=\"\",W131>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL131,W131*AM131,AM131*(W131-Y131))","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,"7.1",null,"Total of column above ",null,null,"7.2",null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE131:AE131)","v":0},null,null,null,null,{"$f":"SUM(AJ131:AJ131)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remitted foreign dividend income",null,null,null,null,null,null,null,null,null,"Remitted foreign dividend income continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U135>\"\",LEN(U135)<3),AND(U135=\"\",W135>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL135,W135*AM135,AM135*(W135-Y135))","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,"7.3",null,"Total of column above ",null,null,"7.4",null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE135:AE135)","v":0},null,null,null,null,{"$f":"SUM(AJ135:AJ135)","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,"Amount in box 7.4 subject to dividend tax credit","7.5"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overseas pensions, social security benefits and royalties",null,null,null,null,null,null,null,null,null,"Overseas pensions, social security benefits and royalties continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U141>\"\",LEN(U141)<3),AND(U141=\"\",W141>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL141,W141*AM141,AM141*(W141-Y141))","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,{"$f":"IF(OR(AND(U142>\"\",LEN(U142)<3),AND(U142=\"\",W142>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL142,W142*AM142,AM142*(W142-Y142))","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,{"$f":"IF(OR(AND(U143>\"\",LEN(U143)<3),AND(U143=\"\",W143>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL143,W143*AM143,AM143*(W143-Y143))","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,{"$f":"IF(OR(AND(U144>\"\",LEN(U144)<3),AND(U144=\"\",W144>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL144,W144*AM144,AM144*(W144-Y144))","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,8,null,"Total of column above ",null,null,9,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE141:AE144)","v":0},null,null,null,null,{"$f":"SUM(AJ141:AJ144)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend income received by a person abroad – read Helpsheet 262."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’re omitting income from this section because you are claiming an exemption, see box 46",null,null,null,null,null,null,null,null,null,"Dividend income received by a person abroad continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U149>\"\",LEN(U149)<3),AND(U149=\"\",W149>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL149,W149*AM149,AM149*(W149-Y149))","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,10,null,"Total of column above ",null,null,11,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE149:AE149)","v":0},null,null,null,null,{"$f":"SUM(AJ149:AJ149)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"All other income received by a person abroad and any remitted ‘ring fenced’ foreign income – read Helpsheet 262"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you are omitting income from this section because you are claiming an exemption, see box 46",null,null,null,null,null,null,null,null,null,"All other income received by a person abroad and any remitted ‘ring fenced’ foreign income continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U154>\"\",LEN(U154)<3),AND(U154=\"\",W154>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL154,W154*AM154,AM154*(W154-Y154))","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,{"$f":"V103&V104&V105&V106&V107&V108&V109&V110&V111&V112&V113&V117&V118&V119&V120&V121&V122&V123&V124&V125&V126&V127&V141&V142&V143&V144&V149&V154","v":""},null,null,null,null,null,null,12,null,"Total of column above ",null,null,13,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE154:AE154)","v":0},null,null,null,null,{"$f":"SUM(AJ154:AJ154)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount of residential property income or restricted finance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"costs associated with income in box 13 for calculating relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for residential finance costs – use the Working Sheet in the notes",null,null,"13.1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unused residential property finance costs brought forward",null,null,"13.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"},null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA106",null,null,"F 2",null,null,null,null,"SA106",null,null,null,null,"F3"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from land and property abroad",null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 5 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","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,"If you have income from furnished holiday accommodation in a European Economic Area (EEA) country, please enter the details on page",null,null,null,null,null,null,null,null,null,null,null,null,"UKP 1 of the ‘UK property’ pages, not on the ‘Foreign’ pages – please read the notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you only have one overseas let property, or you have more than one but they’re all in the same country, you can just complete these pages.",null,null,null,null,null,null,null,null,null,null,null,null,"Fill in a single summary section for all the properties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have overseas let properties in more than one country and if any foreign tax has been taken off one or more of those properties, take",null,null,null,null,null,null,null,null,null,null,null,null,"a copy of these pages and fill in boxes 14 to 24.2 for each property. Fill in a single summary section for all the properties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income and expenses - ***** First Property *****",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 4 & \" of \" & tupp25)","v":""},null,null,"Calculating profits and losses for tax purposes - ***** First Property *****"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Total rents and other receipts (excluding taxable ",null,null,null,null,16,"Premiums paid for the grant of a lease",null,null,null,null,null,21,null,"Capital allowances for equipment and vehicles ",null,null,23,null,"Costs of replacing domestic items (for residential",null,"hide","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,"premiums for the grant of a lease)",null,null,null,null,null,null,null,null,null,null,null,null,null,"(but not for furnished residential lettings)",null,null,null,null,"lettings only)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Allowable property expenses (rent, repairs, legal fees,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.1",null,"Property income allowance – read the notes",null,null,null,null,null,"cost of services provided) – enter the total amount",null,null,null,null,null,"21.1",null,"Zero-emission car allowance",null,null,24,null,"Adjusted profit or loss for the year (boxes 18 to 20)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus (boxes 21 to 23) - if you're claiming property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income allowance (box 14 + box 16 + box 20 minus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.2",null,"If you’ve used traditional accounting rather than cash basis",null,null,null,null,18,"Net profit or loss (box 14 + box 16 minus box 17) ",null,null,null,null,null,22,null,"Zero-emission goods vehicle allowance",null,null,null,null,"box 14.1)"]
[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,"to calculate your income and expenses, put a tick in the box",null,null,null,null,null,"– if this is a negative figure (a loss) put a minus sign ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AQ185>0,AQ182+AW181+AW196-AQ185,AW190+AW193+AW196-BE182-BE185-BE188-BE191-BE194-BJ182)","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,"in the box "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Number of overseas let properties",null,null,null,null,null,{"$f":"AQ182+AW181-AW185","v":0},null,null,null,null,null,"22.1",null,"The Structures and Building Allowance",null,null,"24.1",null,"Residential property finance costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Private use 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"22.2",null,"Electric charge-point allowance",null,null,"24.2",null,"Unused residential property finance costs 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Balancing charges"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"***** Second Property *****",null,null,null,null,null,null,null,null,null,null,null,null,null,"***** Second Property *****"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Total rents and other receipts (excluding taxable ",null,null,null,null,16,"Premiums paid for the grant of a lease",null,null,null,null,null,21,null,"Capital allowances for equipment and vehicles ",null,null,23,null,"Costs of replacing domestic items (for residential"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"premiums for the grant of a lease)",null,null,null,null,null,null,null,null,null,null,null,null,null,"(but not for furnished residential lettings)",null,null,null,null,"lettings only)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Allowable property expenses (rent, repairs, legal fees,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.1",null,"Property income allowance – read the notes",null,null,null,null,null,"cost of services provided) – enter the total amount",null,null,null,null,null,"21.1",null,"Zero-emission car allowance",null,null,24,null,"Adjusted profit or loss for the year (boxes 18 to 20)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus (boxes 21 to 23) - if you're claiming property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income allowance (box 14 + box 16 + box 20 minus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.2",null,"If you’ve used traditional accounting rather than cash basis",null,null,null,null,18,"Net profit or loss (box 14 + box 16 minus box 17) ",null,null,null,null,null,22,null,"Zero-emission goods vehicle allowance",null,null,null,null,"box 14.1)"]
[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,"to calculate your income and expenses, put a tick in the box",null,null,null,null,null,"– if this is a negative figure (a loss) put a minus sign ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AQ204>0,AQ201+AW200+AW215-AQ204,AW209+AW212+AW215-BE201-BE204-BE207-BE210-BE213-BJ201)","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,"in the box "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Number of overseas let properties",null,null,null,null,null,{"$f":"AQ201+AW200-AW204","v":0},null,null,null,null,null,"22.1",null,"The Structures and Building Allowance",null,null,"24.1",null,"Residential property finance costs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Private use 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"22.2",null,"Electric charge-point allowance",null,null,"24.2",null,"Unused residential property finance costs 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Balancing charges"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summary of income from land and property abroad"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have filled in any of boxes 14 to 24.2 enter the details below. Please note that boxes 21 to 24.2 are on page F5."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A","Country or territory code ",null,null,"B","Adjusted profit or loss (from box 24) ",null,null,"C","Foreign tax taken off or paid ",null,null,null,null,"D","UK tax taken off","E To claim Foreign Tax Credit",null,null,null,"F Taxable amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  Relief put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(AND(AQ220>\"\",LEN(AQ220)<3),AND(AQ220=\"\",AU220<>0)),\"Please check code\",\"\")","v":""},null,null,{"$f":"BJ188","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(BL220,BM220*AU220,BM220*(AU220-AY220)))","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,{"$f":"IF(OR(AND(AQ221>\"\",LEN(AQ221)<3),AND(AQ221=\"\",AU221<>0)),\"Please check code\",\"\")","v":""},null,null,{"$f":"BJ207","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(BL221,BM221*AU221,BM221*(AU221-AY221)))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ222>\"\",LEN(AQ222)<>3),AND(AQ222=\"\",AU222<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL222,BM222*AU222,BM222*(AU222-AY222))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ223>\"\",LEN(AQ223)<>3),AND(AQ223=\"\",AU223<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL223,BM223*AU223,BM223*(AU223-AY223))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ224>\"\",LEN(AQ224)<>3),AND(AQ224=\"\",AU224<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL224,BM224*AU224,BM224*(AU224-AY224))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AR220&AR221","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,25,"Total of column above"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AU220:AV224)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Total loss brought forward from earlier years"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Total taxable profits (if box 25 minus ",null,null,28,"Total foreign tax ",null,null,null,29,null,"Total of column above",null,null,30,null,"Total taxable amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 26 is a positive amount)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AU227-AU230)","v":0},null,null,null,{"$f":"SUM(AY220:AY224)","v":0},null,null,null,null,null,{"$f":"SUM(BE220:BE224)","v":0},null,null,null,null,{"$f":"MAX(0,SUM(BJ220:BJ224)-AU230*1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Loss offset against total income "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Total loss to carry forward to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"following year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU227-AU230>=0,0,-AU227+AU230-AU237)","v":0},null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"},null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA106",null,null,null,null,null,"F 4",null,null,null,null,null,null,null,null,null,null,null,"F 5"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign tax paid on employment, self-employment and other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’re claiming Foreign Tax Credit Relief on income included elsewhere in your tax return, fill in the columns below and say"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the ‘Any other information’ box (on page TR 7) where on your tax return this income is included. The country or territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"codes are shown in the ‘Foreign notes’. Ensure that the foreign tax being claimed is the ‘minimum’ due under the laws of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"foreign country after all deductions, exemptions, reliefs and allowances have been claimed.",null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A Country or",null,"C Foreign tax paid",null,"E To claim Foreign",null,null,"F Taxable amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    territory code",null,null,null,"Tax Credit Relief "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ261>\"\",LEN(BQ261)<3),AND(BQ261=\"\",BS261>0)),\"Please check\",\"\")","v":""},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,{"$f":"IF(OR(AND(BQ262>\"\",LEN(BQ262)<3),AND(BQ262=\"\",BS262>0)),\"Please check\",\"\")","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ263>\"\",LEN(BQ263)<3),AND(BQ263=\"\",BS263>0)),\"Please check\",\"\")","v":""},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,{"$f":"IF(OR(AND(BQ264>\"\",LEN(BQ264)<3),AND(BQ264=\"\",BS264>0)),\"Please check\",\"\")","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BR261&BR262&BR263&BR264","v":""},null,null,null,null,null,{"$f":"SUM(BX261:BX264)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(BZ261:BZ264,0,BX261:BX264)","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,"Capital gains – Foreign Tax Credit Relief and Special Withholding Tax "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have completed the 'Capital gains summary' pages and you have paid foreign tax on those gains, and you want to claim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief for the foreign tax, fill in box 33 and boxes 37 to 40. Do not include these amounts in box 2 on page F 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,33,null,"Amount of chargeable gain under UK rules",null,null,null,37,null,"Foreign tax paid"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Number of days over which UK gain accrued",null,null,null,38,null,"To claim Foreign Tax Credit Relief, put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Amount of chargeable gain under foreign tax rules",null,null,null,39,null,"Total Foreign Tax Credit Relief on gains"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Number of days over which foreign gain accrued",null,null,null,40,null,"Special Withholding Tax "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other overseas income and gains"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,"Gains on disposals of holdings in offshore funds",null,null,null,43,null,"Gains on foreign life insurance policies, capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(excluding the amounts entered in box 13) and",null,null,null,null,null,"redemption policies and life annuity contracts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"discretionary income from non-resident trusts",null,null,null,null,null,"(excluding the amounts entered in box 13) – enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– enter the amount of the gain or payment",null,null,null,null,null,"amount of the gain"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,null,"Number of years"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"If you’ve received a benefit from a person abroad, or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you’re chargeable on a benefit received by you, a close"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"family member, or you’re the recipient of an onward gift",null,null,null,45,null,"Tax treated as paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"that is matched to protected foreign source income,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"enter the value of the payment. If you’re omitting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income from this section because you’re claiming an",null,null,null,46,null,"If you have omitted income from boxes 11, 13 and 42"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"exemption, see box 46. If you’re the settlor or close",null,null,null,null,null,"because you are claiming an exemption in relation 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,"family member of the settlor and you’ve received, or are",null,null,null,null,null,"a transfer of assets, enter the total amount omitted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"treated as having received, a benefit from a trustee of",null,null,null,null,null,"(and give full details in the ‘Any other information’"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the settlement, or you’re the recipient of an onward gift,",null,null,null,null,null,"box on your tax return)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and the benefit or onward gift does not exceed the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"settlement’s available protected income, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount treated as your income. Include full details in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the ‘Any other information’ box on your tax return"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA106",null,null,null,null,"F 6",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"IF(R61,\"yes\",\"\")","v":""},null,null,"UnremittableIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"MO",{"$f":"K72","v":0},null,null,"ForeignTaxCreditRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.1","MO",{"$f":"AJ160","v":0},null,null,"ResidentialPropertyIncomeOrRestrictedFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.2","MO",{"$f":"AJ162","v":0},null,null,"UnusedTOAAresidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"AQ182","v":0},null,null,"OverseasLandAndPropertyIncomeDetails","TotalRentsAndOtherPropertyReceipts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.1","MO",{"$f":"AQ185","v":0},null,null,null,"PropertyIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.2","ZZ",{"$f":"IF(AU189,\"yes\",\"\")","v":""},null,null,null,"TraditionalAccounting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"ZZ",{"$f":"IF(AND(AQ182>0,SUM(AQ191)=0),1,MIN(99,SUM(AQ191)))","v":0},null,null,null,"NumberOfProperties"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"AW181","v":0},null,null,null,"PremiumsPaidForLease"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AW185","v":0},null,null,null,"AllowablePropertyExpenses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"ZZ",{"$f":"BQ282","v":0},null,null,null,null,"NumberOfDaysOverWhichGainAccrued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"BW273","v":0},null,null,null,"ForeignTaxPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"ZZ",{"$f":"IF(BY276,\"yes\",\"\")","v":""},null,null,null,"ForeignTaxCreditReliefClaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"BW279","v":0},null,null,null,"TotalForeignTaxCreditReliefOnGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"BW282","v":0},null,null,null,"SpecialWithholdingTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"BQ291","v":0},null,null,"OtherOverseasIncomeAndGains","OffshoreFundGainsAndNonResidentTrustIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"MO",{"$f":"BQ308","v":0},null,null,null,"BenefitsFromOverseasTrustsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"BW291","v":0},null,null,null,"ForeignLifeInsuranceGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"MO",0,null,null,null,"NumberOfYearsSincePolicyMade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"BW296","v":0},null,null,null,"TaxTreatedAsPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"MO",{"$f":"BW303","v":0},null,null,null,"OmittedAmountTransferOfAssetsExemption"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(CE320:CE394)),999,ABS(SUM(CE320:CE394)))+check_fo1+check_fo2+check_fo72+check_fo74+check_fo3+check_fo4+check_fo5+check_fo6","v":0}]

{"sheet":"Foreign dtr","index":23,"n_rows":39,"n_cols":3,"rows_kept":39,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Foreign!W103","v":0},{"$f":"Foreign!Y103","v":0},{"$f":"IF(A1=0,0,B1/A1)","v":0}]
[{"$f":"Foreign!W117","v":0},{"$f":"Foreign!Y117","v":0},0]
[{"$f":"Foreign!W154","v":0},{"$f":"Foreign!Y154","v":0},0]
[{"$f":"Foreign!W149","v":0},{"$f":"Foreign!Y149","v":0},0]
[{"$f":"Foreign!W141","v":0},{"$f":"Foreign!Y141","v":0},0]
[{"$f":"Foreign!AU220","v":0},{"$f":"Foreign!AY220","v":0},0]
[{"$f":"Foreign!W118","v":0},{"$f":"Foreign!Y118","v":0},0]
[{"$f":"Foreign!W104","v":0},{"$f":"Foreign!Y104","v":0},0]
[{"$f":"Foreign!W119","v":0},{"$f":"Foreign!Y119","v":0},0]
[{"$f":"Foreign!W120","v":0},{"$f":"Foreign!Y120","v":0},0]
[{"$f":"Foreign!W135","v":0},{"$f":"Foreign!Y135","v":0},0]
[{"$f":"Foreign!W131","v":0},{"$f":"Foreign!Y131","v":0},0]
[{"$f":"IF(Foreign!BY261,Foreign!BX261,0)","v":0},{"$f":"Foreign!BS261","v":0},0]
[{"$f":"Foreign!AU221","v":0},{"$f":"Foreign!AY221","v":0},0]
[{"$f":"Foreign!W144","v":0},{"$f":"Foreign!Y144","v":0},0]
[{"$f":"Foreign!W143","v":0},{"$f":"Foreign!Y143","v":0},0]
[{"$f":"Foreign!W142","v":0},{"$f":"Foreign!Y142","v":0},0]
[{"$f":"Foreign!W121","v":0},{"$f":"Foreign!Y121","v":0},0]
[{"$f":"Foreign!W113","v":0},{"$f":"Foreign!Y113","v":0},0]
[{"$f":"Foreign!W112","v":0},{"$f":"Foreign!Y112","v":0},0]
[{"$f":"Foreign!W111","v":0},{"$f":"Foreign!Y111","v":0},0]
[{"$f":"Foreign!W110","v":0},{"$f":"Foreign!Y110","v":0},0]
[{"$f":"Foreign!W109","v":0},{"$f":"Foreign!Y109","v":0},0]
[{"$f":"Foreign!W108","v":0},{"$f":"Foreign!Y108","v":0},0]
[{"$f":"Foreign!W107","v":0},{"$f":"Foreign!Y107","v":0},0]
[{"$f":"Foreign!W106","v":0},{"$f":"Foreign!Y106","v":0},0]
[{"$f":"Foreign!W105","v":0},{"$f":"Foreign!Y105","v":0},0]
[{"$f":"IF(Foreign!BY264,Foreign!BX264,0)","v":0},{"$f":"Foreign!BS264","v":0},0]
[{"$f":"IF(Foreign!BY262,Foreign!BX262,0)","v":0},{"$f":"Foreign!BS262","v":0},0]
[{"$f":"IF(Foreign!BY263,Foreign!BX263,0)","v":0},{"$f":"Foreign!BS263","v":0},0]
[{"$f":"Foreign!W124","v":0},{"$f":"Foreign!Y124","v":0},0]
[{"$f":"Foreign!W123","v":0},{"$f":"Foreign!Y123","v":0},0]
[{"$f":"Foreign!W122","v":0},{"$f":"Foreign!Y122","v":0},0]
[{"$f":"Foreign!W127","v":0},{"$f":"Foreign!Y127","v":0},0]
[{"$f":"Foreign!W126","v":0},{"$f":"Foreign!Y126","v":0},0]
[{"$f":"Foreign!W125","v":0},{"$f":"Foreign!Y125","v":0},0]
[{"$f":"Foreign!AU222","v":0},{"$f":"Foreign!AY222","v":0},0]
[{"$f":"Foreign!AU223","v":0},{"$f":"Foreign!AY223","v":0},0]
[{"$f":"Foreign!AU224","v":0},{"$f":"Foreign!AY224","v":0},0]

{"sheet":"Trusts","index":24,"n_rows":176,"n_cols":40,"rows_kept":176,"cut":false,"hidden":false,"merged":[]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the TRUSTS section of SA2000 and looks like:"]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Trusts etc."]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp6 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets"]
[null,null,null,null,null,null,null,null,"Income from trusts and settlements"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Discretionary income payment from a UK resident trust"]
[null,null,null,null,null,null,null,null,1,null,"Net amount – after tax taken off",null,null,2,null,"Total payments from settlor-interested trusts"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Non-discretionary income entitlement from a trust"]
[null,null,null,null,null,null,null,null,3,null,"Net amount of non-savings income – after tax taken off",null,null,5,null,"Net amount of dividend income – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P44/0.9*0.1","v":0}]
[]
[null,null,null,null,null,null,null,null,4,null,"Net amount of savings income – after tax taken off",null,null,6,null,"If you have included in your tax return income from"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"trusts or settlements whose trustees are not resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the UK for tax purposes, put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Income chargeable on settlors"]
[null,null,null,null,null,null,null,null,"If you’ve received income from residential property, consider completing box 25"]
[]
[null,null,null,null,null,null,null,null,7,null,"Net amount of non-savings income taxed at",null,null,11,null,"Net amount of savings income taxed at trust rate –"]
[null,null,null,null,null,null,null,null,null,null,"basic rate – after tax taken off",null,null,null,null,"after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P61/0.675*0.225","v":0}]
[]
[null,null,null,null,null,null,null,null,8,null,"Net amount of savings income taxed at",null,null,12,null,"Net amount of dividend income taxed at"]
[null,null,null,null,null,null,null,null,null,null,"basic rate – after tax taken off",null,null,null,null,"dividend trust rate – after tax taken off"]
[]
[]
[null,null,null,null,null,null,null,null,9,null,"Net amount of dividend income taxed at",null,null,13,null,"Non-savings income paid gross"]
[null,null,null,null,null,null,null,null,null,null,"dividend rate – after tax taken off"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Savings income paid gross"]
[null,null,null,null,null,null,null,null,10,null,"Net amount of non-savings income taxed at"]
[null,null,null,null,null,null,null,null,null,null,"trust rate – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Additional tax paid by the trustees on certain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK life insurance policy gains"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Turn over for Income from the estates of deceased persons"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,"SA107",null,null,null,null,"T 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from the estates of deceased persons",null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp6 + 2 & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from United Kingdom (UK) estates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have received income from a UK estate only, enter the net income after tax paid or tax credit in boxes 16 to 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’ve received income from residential property, consider completing box 25."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Non-savings income – after tax taken off",null,null,"18.1",null,"Dividend income that has been taxed at 7.5%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes non-residential property income and profits",null,null,null,null,"– after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from a trade. Residential property income goes in box 25",null,null,null,null,"This includes dividends from UK and foreign companies"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Savings income – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes bank or building society interest",null,null,19,null,"Non-savings income taxed at non-repayable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basic rate – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes gains realised on certain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Dividend income – after tax taken off",null,null,null,null,"life insurance policies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes dividends from UK and foreign companies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include dividend income that has been taxed at"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.5%, this goes in box 18.1.",null,null,null,null,"Boxes 20 and 21 are not in use"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from foreign estates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have received income from a foreign estate do not fill in boxes 16 to 19. Instead, enter the income in box 22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and any relief for UK tax already accounted for in box 23."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Foreign estate income",null,null,23,null,"Relief for UK tax already accounted for"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign tax paid on estate income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in box 24 if any Foreign Tax Credit Relief is claimable but has not been claimed on foreign income arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to a UK estate or a foreign estate."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Foreign tax for which Foreign Tax Credit Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"has not been claimed"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Residential property income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Amount of residential property income or restricted",null,null,"25.1",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"finance costs from trusts and estates for calculating"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relief for residential finance costs – use the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Please give any other information in this space"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V139&W139&X139&Y139&Z139&AA139&AB139","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,null,""]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA107",null,null,null,null,"T 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$f":"K38","v":0},null,null,"SA107","IncomeFromTrustsAndSettlements","DiscretionaryIncomePayment","DiscretionaryIncomePaymentNetAmount"]
[null,null,null,null,null,null,null,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,"MO",{"$f":"P38","v":0},null,null,null,null,null,"PaymentsFromSettlorInterestedTrusts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"K44","v":0},null,null,null,null,"NondiscretionaryIncomeEntitlementFromTrusts","NonDiscretionaryIncomeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"K47","v":0},null,null,null,null,null,"NonDiscretionaryIncomeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"P44","v":0},null,null,null,null,null,"NonDiscretionaryIncomeTaxedAtDividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"ZZ",{"$f":"IF(R49,\"yes\",\"\")","v":""},null,null,null,null,null,"IncomeFromTrustsEtcNonResidentTrustees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"K57","v":0},null,null,null,"IncomeChargeableOnSettlors","NetSettlorIncomeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"K61","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"K65","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtDividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"K69","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtTrustRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"P57","v":0},null,null,null,null,"SavingsIncomeAtTrustRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"P61","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtDividendTrustRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"P64","v":0},null,null,null,null,"GrossSettlorIncomeToBeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"P67","v":0},null,null,null,null,"GrossSettlorIncomeToBeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"P71","v":0},null,null,null,null,"AmountOfUKLifeInsurancePolicy"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"V95","v":0},null,null,null,"IncomeFromEstates","UKEstates","EstateIncomeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"V99","v":0},null,null,null,null,null,"EstateIncomeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"V105","v":0},null,null,null,null,null,"EstateIncomeTaxedAtDividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"18.1","MO",{"$f":"AA95","v":0},null,null,null,null,null,"EstateIncomeAlreadyTaxedAt75dividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AA102","v":0},null,null,null,null,null,"EstateIncomeTaxedAtNonrepayableBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"V117","v":0},null,null,null,null,"ForeignEstates","ForeignEstateIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AA117","v":0},null,null,null,null,null,"ReliefForUKTaxAccountedFor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"V126","v":0},null,null,null,"ForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"V134","v":0},null,null,null,"IncomeFromResidentialProperty","ResidentialPropertyIncomeOrRestrictedFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.1","MO",{"$f":"AA131","v":0},null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Z2",{"$f":"LEFT(TRIM(U139&U140&U141&U142&U143&U144),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AH149:AH174)),999,SUM(AH149:AH174))","v":0}]

{"sheet":"CG summary","index":25,"n_rows":358,"n_cols":67,"rows_kept":358,"cut":false,"hidden":false,"merged":[[118,26,118,27],[149,21,149,22]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the CG Summary section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"total gains",{"$f":"K71+K97+V124+V142+K100","v":0}]
[null,null,null,null,null,null,null,null,null,null,"total losses",{"$f":"K75+P87+AA115+V146+SUM($AL$178)-SUM(cg_clog_loss)","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Summary of capital losses"]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's losses",null,null,null,null,{"$f":"K75+P87+AA115+V146+SUM($AL$178)-SUM(cg_clog_loss)","v":0},"Clogged losses"]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's losses to be used against gains",null,null,null,null,{"$f":"MIN(L17-SUM(AL184)-SUM(AA141)-SUM(AA150),L16-SUM(K100)-SUM(cg_prev_year))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Total of this year's losses used this year",null,null,null,null,{"$f":"P27+SUM(AL184)+SUM(AA141)+SUM(AA150)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's gains after losses",null,null,null,null,{"$f":"L16-P27-SUM(K100)-SUM(cg_prev_year)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Amount to be reduced by previous year's losses",null,null,null,null,{"$f":"MIN(P31,MAX(0,P31+SUM(K100)-calc!D1463))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Brought forward losses from 96/97 up to last year"]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 96/97 up to last year used this year",null,null,null,null,{"$f":"MIN(P33,SUM(cg_print_page_8alossbf))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Total losses from 96/97 and later carried forward",null,null,null,null,{"$f":"cg_print_page_8alossbf-P37+P25-P29","v":0},{"$f":"IF(cg_print_page_8alosscf<0,\"Should not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"Brought forward losses from 95/96 and earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,"Amount to be reduced by previous year's losses",null,null,null,null,{"$f":"P33-P37","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 95/96 and earlier used this year",null,null,null,null,{"$f":"MIN(P43,SUM(cg_print_page_8blossbf))","v":0},{"$f":"IF(ABS(P37+P45-AH178)>0.001,\"These two should equal box 5 below\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 95/96 and earlier carried forward",null,null,null,null,{"$f":"P41-P45","v":0},{"$f":"IF(cg_print_page_8blosscf<0,\"Should not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Capital gains summary"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp7 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,1,null,"Your name",null,null,2,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"You must enclose your computations, including details of each gain or loss, as well as filling in the boxes."]
[null,null,null,null,null,null,null,null,"Residential property (and carried interest) Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,3,null,"Number of disposals",null,null,9,null,"Total gains or losses on UK residential property"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(COUNTIF(cg_selectionll,4)=0,P77>0),1,COUNTIF(cg_selectionll,4))","v":0},null,null,null,null,"reported on Capital Gains Tax UK Property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disposal returns"]
[null,null,null,null,null,null,null,null,4,null,"Disposal proceeds"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_disposalll)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Tax on gains in box 9 already charged"]
[null,null,null,null,null,null,null,null,5,null,"Allowable costs (including purchase price)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_totalll)+SUMIF(cg_selectionll,4,cg_costofsalell)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Total gains or lossed on non-UK residential property or"]
[null,null,null,null,null,null,null,null,6,null,"Gains in the year, before losses – any gains included in",null,null,null,null,"carried interest reported on Real Time"]
[null,null,null,null,null,null,null,null,null,null,"boxes 9, 11 and 13 amounts must be included in this total",null,null,null,null,"Transaction returns"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_gainllp)+SUMIF(cg_selectionll,4,cg_gain2llp)+SUMIF(cg_selectionll,4,cg_gain3llp)+P77","v":0}]
[]
[null,null,null,null,null,null,null,null,7,null,"Losses in the year – any losses included in boxes 9",null,null,12,null,"Tax on gains in box 11 already paid"]
[null,null,null,null,null,null,null,null,null,null,"and 11 amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_lossllp)+SUMIF(cg_selectionll,4,cg_loss2llp)+SUMIF(cg_selectionll,4,cg_loss3llp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,"Carried interest"]
[null,null,null,null,null,null,null,null,8,null,"If you are making any claim or election, put the"]
[null,null,null,null,null,null,null,null,null,null,"relevant code in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(cg_entregaincf>cg_entremax,\"Please check the relief\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,"Other property, assets and gains Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,14,null,"Number of disposals",null,null,19,null,"Losses in the year - any losses included in box 21"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,3)","v":0},null,null,null,null,"amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_lossllp)+SUMIF(cg_selectionll,3,cg_loss2llp)+SUMIF(cg_selectionll,3,cg_loss3llp)","v":0}]
[null,null,null,null,null,null,null,null,15,null,"Disposal proceeds"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_disposalll)","v":0},null,null,20,null,"If you are making any claim or election, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relevant code in the box"]
[null,null,null,null,null,null,null,null,16,null,"Allowable costs (including purchase price)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_totalll)+SUMIF(cg_selectionll,3,cg_costofsalell)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Total gains or losses on the disposal of an asset of"]
[null,null,null,null,null,null,null,null,17,null,"Gains in the year, before losses - do not include",null,null,null,null,"this type reported on Real Time Transaction returns"]
[null,null,null,null,null,null,null,null,null,null,"attributed gains included in box 18. Any gains included",null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_rtttllp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"in box 21 amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,SUMIF(cg_selectionll,3,cg_gainllp)+SUMIF(cg_selectionll,3,cg_gain2llp)+SUMIF(cg_selectionll,3,cg_gain3llp)+SUM(cg_prev_year)-SUM(K100)*0)","v":0},null,null,22,null,"Tax on gains in box 21 already paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_rttttaxll)","v":0}]
[null,null,null,null,null,null,null,null,18,null,"Attributed gains where personal losses cannot be set off"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Gains from previous years"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Listed shares and securities Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Number of disposals",null,null,27,null,"Losses in the year - any losses included in box 29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,1)","v":0},null,null,null,null,"amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_lossllp)+SUMIF(cg_selectionll,1,cg_loss2llp)+SUMIF(cg_selectionll,1,cg_loss3llp)","v":0},null,null,"BAD = Business Assets Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Disposal proceeds",null,null,null,null,null,null,null,"EOT = Employee Ownership Trust"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_disposalll)","v":0},null,null,28,null,"If you are making any claim or election, put the",null,null,"ESH = Employee Shares                     "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relevant code in the box",null,null,"GHO = Gift Hold-Over Relief                 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Allowable costs (including purchase price)",null,null,null,null,null,null,null,"INV = Investors Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_totalll)+SUMIF(cg_selectionll,1,cg_costofsalell)","v":0},null,null,null,null,null,null,null,"LET = Letting Relief                           "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Total gains or losses on the disposal of an asset of",null,null,"MUL = Multiple Claims "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Gains in the year, before losses - any gains included",null,null,null,null,"this type reported on Real Time Transaction returns",null,null,"NVC = Negligible Value Claims "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 29 amounts must be included in this total",null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_rtttllp)","v":0},null,null,"OTH = Other Claims "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_gainllp)+SUMIF(cg_selectionll,1,cg_gain2llp)+SUMIF(cg_selectionll,1,cg_gain3llp)","v":0},null,null,null,null,null,null,null,"PRO = Provisional Rollover Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Tax on gains in box 29 already paid",null,null,"PRR = Private Residence Relief "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_rttttaxll)","v":0},null,null,"ROR = Roll-Over Relief                        "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIR = Social Investment Tax Relief "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unlisted shares and securities Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Number of disposals",null,null,39,null,"Gains exceeding the lifetime limit for Employee"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,2)","v":0},null,null,null,null,"Shareholder Status shares"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"Disposal proceeds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_disposalll)","v":0},null,null,40,null,"Gains invested under Seed Enterprise Investment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scheme and qualifying for relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Allowable costs (including purchase price)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_totalll)+SUMIF(cg_selectionll,2,cg_costofsalell)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,"Losses used against income - amount claimed against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Gains in the year, before losses - any gains included",null,null,null,null,"2023-24 income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 37 amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_gainllp)+SUMIF(cg_selectionll,2,cg_gain2llp)+SUMIF(cg_selectionll,2,cg_gain3llp)","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,42,null,"Amount in box 41 relating to Share Loss Relief in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Losses in the year - any losses included in",null,null,null,null,"2023-24 to which Enterprise Investment Scheme/Seed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 amounts must be included in this total",null,null,null,null,"Enterprise Investment Scheme relief is attributable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_lossllp)+SUMIF(cg_selectionll,2,cg_loss2llp)+SUMIF(cg_selectionll,2,cg_loss3llp)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"If you are making any claim or election, put the",null,null,43,null,"Losses used against income - amount claimed against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relevant code in the box",null,null,null,null,"2022-23 income"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Total gains or losses on the disposal of an asset of",null,null,44,null,"Amount in box 43 relating to share loss relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this type reported on Real Time Transaction returns",null,null,null,null,"in 2022-23 to which Enterprise Investment Scheme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_rtttllp)","v":0},null,null,null,null,"or Seed Enterprise Investment Scheme Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"is attributable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"Tax on gains in box 37 already paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_rttttaxll)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG 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,"Losses and adjustments Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses set against 2023-24 capital gains"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Losses brought forward and used in-year",null,46,null,"Income losses of 2023-24 set against gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P37+P45","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2023-24 capital losses - other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses available to be carried forward",null,48,null,"Losses used against an earlier year’s gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"cg_print_page_8alosscf+cg_print_page_8blosscf","v":0},{"$f":"IF(AH184<0,\"Should not be negative\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investors’ Relief and Business Asset Disposal Relief (previously ‘Entrepreneurs’ Relief’)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"Gains qualifying for Investors’ Relief",null,50,null,"Gains qualifying for Business Asset Disposal Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_netgain3ll,\">0\")","v":0},null,null,null,{"$f":"IF(AND(AH190+AL190>0,ISBLANK(K79),ISBLANK(AA119),ISBLANK(V150),ISBLANK(P91)),\"Please complete at least one of box 8, 20, 28 or 36\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"50.1",null,"Lifetime allowance of Business Asset Disposal Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and Entrepreneurs' Relief claimed - the total amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief brought forward",null,null,null,"claimed to date"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDDOWN(AH190+AL190,2)+SUM(cg_entregainbf)","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,"Tax adjustments to 2023-24 capital gains"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,"Adjustments to Capital Gains Tax",null,52,null,"Additional liability for non-resident or dual"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"resident trusts"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-resident Capital Gains Tax (NRCGT) on UK property or land and indirect disposals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1",null,"For direct disposals of UK residential property or",null,"52.3",null,"If any of the gains in box 52.2 are from indirect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"properties, put the total gains chargeable to NRCGT",null,null,null,"disposals, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.4",null,"Tax on gains in boxes 52.1 and 52.2 already charged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.2",null,"For direct disposals of non-residential UK properties or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"land, or indirect disposals of any UK properties or land,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put the total gains chargable to NRCGT in the box",null,"52.5",null,"Total losses available against NRCGT gains for the year"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P66+P74+P98+AA126+V157+AL213","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have reported gains on excluded indexed securities, or gains or losses on share repurchases and security"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"redemptions from a qualifying asset holding company (QAHC) in any of the sections on pages CG1 or CG2, complete"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the section on page CG4 overleaf"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA108",null,null,null,"CG3"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gains on excluded indexed securities and gains and losses on share repurchases and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"security redemptions from a qualifying asset holding company (QAHC)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes before filling in this section."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Details of any gains or losses in this section should already be included in the relevant sections on pages CG1 and CG2."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52EG",null,"Total gains from the disposal of excluded indexed",null,null,"52QG","Total gains from QAHC share repurchases and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"securities – the amount before losses and reliefs",null,null,null,"security redemptions – the amount before 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,"and reliefs"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52QL","Total losses from QAHC share repurchases and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"security redemptions"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"If your computations include any estimates or valuations, put a tick in the box"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"V135","v":0},null,null,null,null,"DisposalProceeds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"V138","v":0},null,null,null,null,"AllowableCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"IF(AND(BJ325>0,V142=0,BJ328=0,BJ330=0),0.001,V142)","v":0},null,null,null,null,"GainsInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"V146","v":0},null,null,null,null,"LossesInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"ZZ",{"$f":"LEFT(V150,3)","v":""},null,null,null,null,"ClaimOrElectionMade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"V154","v":0},null,null,null,null,"GainFromRTTreturn"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"V157","v":0},null,null,null,null,"RTTtaxAlreadyCharged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"AA133","v":0},null,null,null,null,"GainsExceedingESSlimit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"AA137","v":0},null,null,null,null,"GainsInvestedUnderSeedEIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"AA141","v":0},null,null,null,null,"LossesUsedAgainstReturnYearIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"MO",{"$f":"AA146","v":0},null,null,null,null,"SEISandEISlossReliefInReturnYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"AA150","v":0},null,null,null,null,"LossesUsedAgainstPreviousReturnYearIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"MO",{"$f":"AA156","v":0},null,null,null,null,"SEISandEISlossReliefInPreviousReturnYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"AH178","v":0},null,null,null,"LossesAndAdjustments","LossesBroughtForwardAndUsedInTheReturnYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"MO",{"$f":"AL178","v":0},null,null,null,null,"IncomeLossesOfTheReturnYearSetAgainstGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"AH184","v":0},null,null,null,null,"LossesToBeCarriedForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"MO",{"$f":"AL184","v":0},null,null,null,null,"LossesUsedAgainstEarlierReturnYearsGain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,"MO",{"$f":"AH190","v":0},null,null,null,null,"GainsQualifyingForInvestorsRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"MO",{"$f":"AL190","v":0},null,null,null,null,"GainsQualifyingForBusinessAssetDisposalRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"50.1","MO",{"$f":"AL195","v":0},null,null,null,null,"BADRandERclaimedToDate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,"MO",{"$f":"AH201","v":0},null,null,null,null,"AdjustmentToCGT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"AL202","v":0},null,null,null,null,"NonResidentdualResidentTrustLiability"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1","MO",{"$f":"AH211","v":0},null,null,null,"NRCGTonUKpropertyOrLandAndIndirectDisposals","TotalGainsChargeableForDirectDisposalsForUKresidentialProperty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.2","MO",{"$f":"AH216","v":0},null,null,null,null,"TotalGainsChargeableForDirectDisposalsForUKNRproperty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.3","ZZ",{"$f":"IF(AO210,\"yes\",\"\")","v":""},null,null,null,null,"GainsFromIndirectDisposals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.4","MO",{"$f":"AL213","v":0},null,null,null,null,"TaxOnGainsAlreadyCharged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.5","MO",{"$f":"AL216","v":0},null,null,null,null,"TotalLossesAvailableAgainstNRCGTgainsForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52EG","MO",{"$f":"AS240","v":0},null,null,null,"EISandQAHC","TotalGainsFromEIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52QG","MO",{"$f":"AW241","v":0},null,null,null,null,"TotalGainsFromQAHC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52QL","MO",{"$f":"AW245","v":0},null,null,null,null,"TotalLossesFromQAHC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"ZZ",{"$f":"IF(BA252,\"yes\",\"\")","v":""},null,null,null,"EstimateOrValuation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"Z2",{"$f":"LEFT(TRIM(AR255&AR256&AR257&AR258&AR259&AR260&AR261&AR262&AR263&AR264&AR265&AR266&AR267&AR268&AR269&AR270&AR271&AR272&AR273&AR274&AR275&AR276&AR277&AR278&AR279&AR280&AR281&AR282&AR283&AR284),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"ROUND(IF(ISERROR(SUM(BJ296:BJ351)),999,SUM(BJ296:BJ351))-0.001,2)","v":0}]

{"sheet":"CG working sheet","index":26,"n_rows":55,"n_cols":7,"rows_kept":55,"cut":false,"hidden":false,"merged":[[10,1,10,5]]}
["Capital gains Computation Working Sheet"]
[null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""}]
[null,"Your name",null,null,null,"Your unique tax reference (UTR)"]
[null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"utr","v":0}]
[]
["Please don't use for Non-resident Capital Gains Tax (NRCGT) on UK property or land"]
["(They go directly on the CG Summary box 52.1)"]
[]
[]
[]
["Description of asset"]
["for example, type and number of shares sold or address of property",null,null,{"$f":"IF(ISBLANK(B11),\"Please enter the description\",\"\")","v":"Please enter the description"}]
[]
["Type of asset",null,null,null,{"$f":"IF(cg_selection=0,\"Please select the type of asset\",\"\")","v":"Please select the type of asset"}]
[]
["Date of sale DD/MM/YYYY",null,{"$f":"IF(OR(ISBLANK(B16),AND(ISNUMBER(B16)=FALSE,ISBLANK(B16)=FALSE)),\"Please enter the date of sale\",\"\")","v":"Please enter the date of sale"}]
[]
["Disposal/sale proceeds",null,"A",null,{"$f":"IF(ISBLANK(D18),\"Please enter the proceeds\",\"\")","v":"Please enter the proceeds"}]
["or market value if appropriate"]
[]
["Incidental costs of disposal/sale",null,"B"]
[]
["Net disposal proceeds box A minus box B",null,null,null,"C",{"$f":"D18-ABS(D21)","v":0}]
[]
["Date of acquisition",null,{"$f":"IF(OR(ISBLANK(B25),AND(ISNUMBER(B25)=FALSE,ISBLANK(B25)=FALSE)),\"Please enter the date of acquisition\",\"\")","v":"Please enter the date of acquisition"}]
[]
["Cost or 31 March 1982 value see page CGN 5",null,"D"]
[]
["Incidental costs of acquisition",null,"E"]
[]
["Improvement costs",null,"F"]
[]
["Total costs boxes D + E + F ",null,null,null,"G",{"$f":"cg_cost+cg_incidental+cg_improvement","v":0}]
[]
["Gain or loss box C minus box G",null,null,null,"H",{"$f":"F23-F33","v":0}]
[]
["Capital gains elections or reliefs",null,null,null,"I - 1"]
["not the annual exempt amount"]
[]
[{"$f":"\"Business Asset Disposal Relief\" & \" (Entrepreneurs relief)\"","v":"Business Asset Disposal Relief (Entrepreneurs relief)"},null,null,null,"I - 2"]
["(Tick the box to claim)"]
["and description"]
[]
["Net gain / (loss) box H minus boxes  I",null,null,null,"J",{"$f":"F35-F37-F40","v":0}]
[]
[{"$f":"\"If, during \" & TaxYear & \", you submitted a Real Time Transaction\"","v":"If, during 2023/24, you submitted a Real Time Transaction"}]
["Tax return(s) for the disposal of an asset of this type, put"]
["a tick in the box"]
[]
["And the tax already paid",null,null,null,"K"]
["Note:",null,null,null,null,{"$f":"IF(AND(cg_rttttax>0,cg_rttt=FALSE),\"Please tick the box\",\"\")","v":""}]
["The total gains or losses on UK residential property"]
["reported on Capital Gains Tax UK Property"]
["Disposal returns must be entered separately"]
["in boxes 9 and 10 on the CG Summary page",null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]

{"sheet":"CG Long List","index":27,"n_rows":8,"n_cols":28,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
["Capital Gains Long List",null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""}]
["Your name",null,null,"Your unique tax reference (UTR)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"cg_gain2llp"]
[{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,{"$f":"utr","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"cg_gainllp",null,"cg_gain3llp"]
[]
[]
[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,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Elections","Tick to",null,null,"Final Gain or",null,null,"Tick for",null,"Final Gain","Other g post","Entre g post","Final loss","Other l post","Entre l post","RTTT"]
["Description","Type","Date of sale","Disposal proceeds","Cost of sale","Net proceeds","Date of acq'n","Cost","Incidental","Improvement","Total","Gain or loss","or reliefs","claim","Entrepreneur","Description","loss pre b2","Other gain","Entre gain","RTTT","Tax charged","pre budget2","budget2 day","budget2 day","pre budget2","budget2 day","budget2 day","gain or loss"]

{"sheet":"Non_residence","index":28,"n_rows":272,"n_cols":50,"rows_kept":272,"cut":false,"hidden":false,"merged":[[94,25,94,26]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the RESIDENCE and REMITTANCE section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Residence, remittance basis etc."]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"utr","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,"Residence status"]
[null,null,null,null,null,null,null,null,"Please read the Residence, remittance basis etc. notes before you fill in boxes 1 to 14."]
[]
[null,null,null,null,null,null,null,null,1,null,"If you were not resident in the UK for 2023–24,",null,7,null,"If you meet the third automatic overseas test, put"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,"a tick in the box",null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,2,null,"If you are eligible for overseas workday relief",null,8,null,"If you had a gap between employments in 2023-24,"]
[null,null,null,null,null,null,null,null,null,null,"for 2023-24, put a tick in the box",null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,3,null,"If your circumstances meet the criteria for split-year",null,9,null,"If you had a home overseas in 2023-24,"]
[null,null,null,null,null,null,null,null,null,null,"treatment for 2023-24, put a tick in the box",null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,"3.1",null,"If more than one case of split year treatment applies,",null,10,null,"Number of days spent in the UK during 2023–24"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Number of days in box 10 attributed to"]
[null,null,null,null,null,null,null,null,4,null,"If you were resident in the UK for 2022–23,",null,null,null,"exceptional circumstances"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"11.1",null,"Number of days when you were in the UK at midnight"]
[null,null,null,null,null,null,null,null,5,null,"If you have made an entry in box 2 and any of",null,null,null,"during 2023–24, but you were in transit – do not include"]
[null,null,null,null,null,null,null,null,null,null,"your foreign earnings are for an earlier year,",null,null,null,"these days in any entry in box 10"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"How many ties to the UK did you have in 2023-24?"]
[null,null,null,null,null,null,null,null,6,null,"If you have an entry in box 3 enter the date"]
[null,null,null,null,null,null,null,null,null,null,"from which the UK part of the year begins"]
[null,null,null,null,null,null,null,null,null,null,"or ends DD/MM/YYYY",null,13,null,"Number of days you worked for more than 3 hours"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(K65),ISBLANK(K65)),\"\",\"Please enter a date\")","v":""},null,null,"in the UK in 2023-24"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Number of days you worked for more than 3 hours"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"overseas in 2023-24"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(K65>0,OR(K65<startyear,K65>endyear)),\"Please check the date\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,"SA109",null,null,null,"RR 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp8 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal allowances for non-residents and dual residents"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(nondom=TRUE,AO160=FALSE,AC95=FALSE),AND(R39=TRUE,AC91=FALSE,AC95=FALSE)),0,1)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"If you are entitled to claim personal allowances as a",null,17,null,"Enter the codes for the country or countries, of which "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"non-resident because of the terms of a Double Taxation",null,null,null,"you are a national and/or resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Agreement, put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"If you are entitled to claim personal allowances as a"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"non-resident on some other basis, or as a dual resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"remittance basis user under the terms of certain Double"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxation Agreements (read the notes), put a tick in the box",null,null,null,"www.sa2000.co.uk/foreigncountrycodes.pdf"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Residence in other countries"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Enter the codes for the country or countries,",null,21,null,"Relief under Double Taxation Agreements between"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"other than the UK, in which you were resident for",null,null,null,"the UK and other countries – amount claimed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax purposes for 2023–24",null,null,null,"because of an agreement awarding residence 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,"another country – see Helpsheet 302"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Relief claimed because of other provisions of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"If you were also resident in either or both of",null,null,null,"relevant Double Taxation Agreements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the countries above for 2022–23, enter the",null,null,null,"-see Helpsheet 304"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"appropriate code(s)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you are claiming relief in box 21 or box 22, fill in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the appropriate claim form in ‘Helpsheet 302’ or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Helpsheet 304’ and send this as well"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Amount of Double Taxation Agreement income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for which partial relief is being claimed"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Domicile"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"If you are domiciled outside the UK and it is relevant",null,24,null,"If 2023–24 is the first year that you have told us that your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to your Income Tax or Capital Gains Tax liability for",null,null,null,"domicile is outside the UK, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2023-24, put a tick in the box. Please explain in box 40"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"how your domicile is relevant to your Income Tax or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital Gains Tax liaibility",null,25,null,"If you have put a tick in box 23 and have a domicile of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"origin within the UK, enter the date on which your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have put a tick in box 23, you must put an entry in",null,null,null,"domicile changed DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 25, 26 or 27",null,null,null,null,{"$f":"IF(OR(ISNUMBER(Z128),ISBLANK(Z128)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.1",null,"If you were deemed UK domicile under Condition A,",null,26,null,"If you were born in the UK but have never been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,"domiciled here, put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.2",null,"If you were deemed UK domicile under Condition B,",null,27,null,"If you have put a tick in box 23 and you were born"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,"outside the UK, enter the date that you first came"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to live in the UK DD MM YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Z137),ISBLANK(Z137)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.3",null,"Enter the number of years you’ve been resident in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK in the previous 20 years"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RR 2"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remittance Basis",null,null,null,null,null,null,null,null,{"$f":"checkprt","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,"HMRC has provided the following guidance:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"“Boxes 34 & 35 are mostly concerned with double-taxation agreements. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"If you are making a claim for the remittance basis",null,null,36,null,"Adjustment to payments on account for capital gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2023-24, put a tick in the box",null,null,null,null,null,null,null,null,"Taxpayers are required, under S809C(3) ITA2007, to nominate sufficient income or gains to produce a ‘relevant tax increase’ of £30k. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"e.g. A higher-rate taxpayer should nominate at least:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"If you have remitted any nominated income or gains",null,null,null,"£75k of non-savings or savings income (£75,000 @ 40% = £30,000), "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"If your unremitted income and capital gains for",null,null,null,null,"during 2023-24, put a tick in the box unless what",null,null,null,"or £88,888 of dividend income that doesn’t qualify for UK tax credits (£88,888 @ 33.75% = £29999.70) – this rises to £133,334 if the dividend income does qualify for UK tax credits, "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2023–24 is less than £2,000, put a tick in the box",null,null,null,null,"you have remitted is within the £10 aggregate limit",null,null,null,"or £107,143 of Capital Gains (£107,143 @ 28% = £30,000.04), "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or any combination of the above that will produce £30k (the taxpayer will have to provide a detailed breakdown). "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"If you were deemed UK domicile for 2023–24, and have"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"remitted to the UK any of your foreign income or gains",null,null,38,null,"If you are claiming relief from UK tax for foreign income",null,null,null,"These amounts will be appropriately higher for longer periods of UK residence."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"that arose in a year when you previously claimed the",null,null,null,null,"or gains invested in a qualifying business, enter the total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"remittance basis, put a tick in the box",null,null,null,null,"amount invested and the Company Registration"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– give details in box 40",null,null,null,null,"Numbers below",null,null,null,"It doesn’t need to be spot-on to the penny because S809C(4) ITA2007 caps the increase to £30k; £80k of nominated savings income, for a higher-rate taxpayer, will still only give rise to a £30k 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,null,null,null,null,null,null,null,null,null,null,null,null,"If the taxpayer doesn’t nominate sufficient income or gains to produce a relevant tax increase of £30k then S809H(4) comes into effect to ‘top-up’ the increase to £30k. (The taxpayer must nominate at least £1 to satisfy S809C(3).)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"If you were UK resident for 2023–24 and for 12 or more of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the preceding 14 tax years, put a tick in the box - you must",null,null,null,null,"Company 1",null,null,null,"As the tax increase will be £30k irrespective of what is returned in boxes 34 & 35 they are not required in the tax calculation; we can work out whether the charge will apply from the conditions in S809H(1) and S809D."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"also fill in boxes 28, 34 and/or 35"]
[null,null,null,null,null,null,null,null,null,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(AND(AO166=TRUE,nondom=FALSE,AO160=FALSE),\"Need box 28 or box 29\",\"\")","v":""},null,null,null,"Company 2",null,null,null,"Most major double-taxation agreements with the UK only provide relief, in the country of domicile, where actual income or gains have been subject to tax in the UK."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you enter a tick in this box, do not enter a tick in box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go straight to box 33",null,null,null,null,"Company 3",null,null,null,"Nominating income or gains sufficient to increase the UK tax liability by £30k should enable a taxpayer to claim double-taxation relief for the £30k charge, in their country of domicile, as tax on the nominated income. A minimum (£1) nomination is unlikely to make the £30k charge eligible for relief.”"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"If you were UK resident for 2023–24 and for 7 or more",null,null,null,null,"If you have invested in more than 3 companies,",null,null,null,"For more information:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of the preceding 9 tax years, put a tick in the box",null,null,null,null,"use the ‘Any other information’ box 40, to enter"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– you must also complete boxes 28, 34 and/or 35",null,null,null,null,"the information",null,null,null,"http://www.hmrc.gov.uk/manuals/rdrmmanual/RDRM32330.htm"]
[]
[null,null,null,null,null,null,null,null,null,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(AND(AO174=TRUE,nondom=FALSE,AO160=FALSE),\"Need box 28 or box 29\",\"\")","v":""},null,39,null,"If you have previously claimed relief for a qualifying"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"investment and the investment no longer qualifies for"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"If you were under 18 on 5 April 2024, put a tick in the box",null,null,null,null,"relief, put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Amount of income you are nominating – use the",null,null,"39.1",null,"If you have UK income or gains deemed to be foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box 40",null,null,null,null,"under qualifying asset holding company rules,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AO156=TRUE,AO160=FALSE,OR(AO166=TRUE,AO174=TRUE),AO177=FALSE,SUM(AG185)+SUM(AG189)=0),\"Please nominate\",\"\")","v":""},null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Amount of capital gains you are nominating – use the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box 40"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AO156=TRUE,AO160=FALSE,OR(AO166=TRUE,AO174=TRUE),AO177=FALSE,SUM(AG185)+SUM(AG189)=0),\"income and/or gains\",\"\")","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,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 3, 3.1, 8, 11.1, 16, 23, 25, 30, 33, 34, 35, 37, 38 and 39 may require more information to be provided in box 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,"Please refer to the ‘Residence, remittance basis etc notes’ on these boxes for more information about 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,40,null,"Please give any other information in this space and on page RR 4 overleaf"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AG198&AH198&AI198&AJ198&AK198&AL198&AM198","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AG199&AH199&AI199&AJ199&AK199&AL199&AM199","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,""]
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the CALCULATION section of SA2000 and looks like:"]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[null,null,"Please check the boxes on these pages, especially box 16 on page 2"]
[null,null,{"$f":"\"Box 16 is for payments on account you have already made for \" & TaxYear","v":"Box 16 is for payments on account you have already made for 2023/24"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Tax calculation summary"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2023 to 5 April 2024 (2023-24)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Self assessment"]
[null,null,null,null,null,null,null,null,"You can use the working sheet in the ‘Tax calculation summary notes’ to work out the total tax, Student Loan repayment,"]
[null,null,null,null,null,null,null,null,"Postgraduate Loan repayment, Class 2 NICs and Class 4 NICs due or overpaid for 2023–24. If the result is a positive amount,"]
[null,null,null,null,null,null,null,null,"enter it in box 1, if it’s negative, enter it in box 2. For help filling in this form, go to www.gov.uk/taxreturnforms and read the"]
[null,null,null,null,null,null,null,null,"notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,1,null,"Total tax (this may include Student Loan or",null,null,4,null,"Class 4 NICs due"]
[null,null,null,null,null,null,null,null,null,null,"Postgraduate Loan repayments), Class 2 NICs and",null,null,null,null,{"$f":"calc!D1210","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Class 4 NICs due before any payments on account"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(ISERROR(calc!D1230),999999,calc!D1230))","v":0},null,null,"4.1",null,"Class 2 NICs due"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"calc!D1211","v":0}]
[null,null,null,null,null,null,null,null,2,null,"Total tax (this may include Student Loan or Postgraduate"]
[null,null,null,null,null,null,null,null,null,null,"Loan repayments), Class 2 NICs and Class 4 NICs overpaid",null,null,5,null,"Capital Gains Tax due"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-IF(ISERROR(calc!D1230),999999,calc!D1230))","v":0},null,null,null,null,{"$f":"calc!D1226","v":0}]
[]
[null,null,null,null,null,null,null,null,3,null,"Student Loan repayment due",null,null,6,null,"Pension charges due "]
[null,null,null,null,null,null,null,null,null,null,{"$f":"calc!D1215","v":0},null,null,null,null,{"$f":"calc!D1130","v":0}]
[]
[null,null,null,null,null,null,null,null,"3.1",null,"Postgraduate Loan repayment due"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"calc!D1216","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,"Underpaid tax and other debts"]
[null,null,null,null,null,null,null,null,"If you pay tax under PAYE, look at your P2 PAYE Notice of Coding and the notes in sections 10 and 11 of the"]
[null,null,null,null,null,null,null,null,"'Tax calculation summary notes', then fill in boxes 7, 8 and 9 as appropriate"]
[]
[null,null,null,null,null,null,null,null,7,null,"Underpaid tax for earlier years included in your",null,null,8,null,"Underpaid tax for 2023-24 included in your tax code"]
[null,null,null,null,null,null,null,null,null,null,"tax code for 2023-24 – enter the amount shown as",null,null,null,null,"for 2024-25 – enter the amount shown as ‘estimated"]
[null,null,null,null,null,null,null,null,null,null,"‘amount of underpaid tax for earlier years’ from",null,null,null,null,"underpayment for 2023-24’ from your P2 'PAYE"]
[null,null,null,null,null,null,null,null,null,null,"your P2 PAYE Coding Notic",null,null,null,null,"Coding Notice'"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Outstanding debt included in your tax code for 2023-24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– enter the amount from your P2 PAYE Coding Notice"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Payments on account"]
[null,null,null,null,null,null,null,null,"Please read the notes in Section 12 of the Tax calculation summary notes to see if you need to make any payments on account"]
[null,null,null,null,null,null,null,null,"for 2024-25."]
[]
[null,null,null,null,null,null,null,null,10,null,"If you are claiming to reduce your 2024-25 payments on",null,null,11,null,"Your first payment on account for 2024-25"]
[null,null,null,null,null,null,null,null,null,null,"account, put a tick in the box – enter the reduced amount of",null,null,null,null,"– enter the amount (including pence)"]
[null,null,null,null,null,null,null,null,null,null,"your first payment in box 11 and say why you are making",null,null,null,null,{"$f":"IF(ISERROR(calc!I1250),999999,calc!I1250)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"the claim in box 17 on page TC 2 of this form",null,null,null,null,{"$f":"IF(ISERROR(calc!I1251),999999,calc!I1251)","v":0},{"$f":"IF(AND(SUM(tax_to_pay)<calc!I1250,R77=FALSE),\"Check payment on account\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,"SA110",null,null,null,null,"TCS 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Blind person's surplus allowance and married couple's surplus allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enter the amount of any surplus allowance transferred from your spouse or civil partner."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Blind person’s surplus allowance you can have",null,13,null,"If you or your spouse or civil partner were born before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 1935, enter the amount of married couple’s"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"surplus allowance you can have"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjustments to tax due"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may need to make an adjustment to increase or decrease your tax for 2023–24, calculated by reference to an earlier year,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"because you’re claiming averaging for farmers and creators of literary or artistic work or making certain adjustments to earlier years."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’re carrying back certain losses from 2024–25 to 2023–24, any repayment will be in the form of a credit on your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"self-assessment statement of account and set against other amounts to be paid and will not affect the figures in boxes 1 to 6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on page TC 1. If you need help in filling in these boxes, ask us or your tax adviser."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Increase in tax due because of adjustments to",null,16,null,"Any 2024–25 repayment you are claiming now"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"an earlier year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(V105>0,Tax_return!EN723=0),\"Reminder: You need an entry in box 14 on Add'l Inf page 1 or an Averaging figure\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16a",null,"Payments or credits that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Decrease in tax due because of adjustments to",null,null,null,"have been made towards your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"an earlier year",null,null,null,"2023-24 tax liability"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Please give any other information in this space"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V115&W115&X115&Y115&Z115&AA115","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V116&W116&X116&Y116&Z116&AA116","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 27/05/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA110",null,null,null,"TCS 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,1,"MO",{"$f":"IF(K41>0.005,K41,IF(ABS(K45)>0.005,-ABS(K45),0.001))","v":1E-3},null,null,"SA110","SelfAssessment","TotalTaxEtcDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Payments made due at 31 January 2025 (reported in SACTL)",null,null,null,null,null,null,null,null,3,"MO",{"$f":"K48","v":0},null,null,null,null,"StudentLoanRepaymentDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.1","MO",{"$f":"K51","v":0},null,null,null,null,"PostgraduateLoanRepaymentDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"P39","v":0},null,null,null,null,"Class4NICsDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.1","MO",{"$f":"P42","v":0},null,null,null,null,"Class2NICsDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"P45","v":0},null,null,null,null,"CapitalGainsTaxDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"P48","v":0},null,null,null,null,"PensionChargesDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"IF(AND(SUM(K62)=0,SUM(P62)=0),0.001,K62)","v":1E-3},null,null,null,"UnderpaidTax","UnderpaidTaxForEarlierYearsIncludedInCode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"SUM(P62)","v":0},null,null,null,null,"UnderpaidTaxForYearIncludedInFutureCode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"SUM(P66)","v":0},null,null,null,null,"OutstandingDebtCodedOutAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"ZZ",{"$f":"IF(R77,\"yes\",\"\")","v":""},null,null,null,"PaymentsOnAccount","ClaimToReducePaymentsOnAccount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"IF(AND(R77=TRUE,P75=0),0.001,P75)","v":0},null,null,null,null,"FirstPaymentOnAccount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"V91","v":0},null,null,null,"SurplusAllowances","SurplusBlindPersonsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"Z93","v":0},null,null,null,null,"SurplusMarriedCouplesAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"V105","v":0},null,null,null,"AdjustmentsToTaxDue","IncreaseInTaxFromAdjustmentToEarlierYears"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"V109","v":0},null,null,null,null,"DecreaseInTaxFromAdjustmentToEarlierYears"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"Z104","v":0},null,null,null,null,"NextYearsRepaymentClaimedNow"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Z2",{"$f":"LEFT(TRIM(U115&U116&U117&U118&U119&U120&U121&U122&U123&U124),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]

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[null,"HMRC SA302",null,null,null,null,null,null,"Self Assessment: Tax Calculation",null,"select"]
[null,null,null,null,null,null,null,null,null,null,1]
[null,null,{"$f":"Tax_return!AO67 & \"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"\"Unique Tax Reference (UTR)\"","v":"Unique Tax Reference (UTR)"},null,null,null,1]
[null,null,{"$f":"Tax_return!AO68 & \"\"","v":"(Please enter the address here)"},null,null,null,{"$f":"utr&\"\"","v":"0"},null,null,null,1]
[null,null,{"$f":"Tax_return!AO69 & \"\"","v":""},null,null,null,null,null,null,null,1]
[null,null,{"$f":"Tax_return!AO70 & \"\"","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"Date ",{"$f":"TODAY()","v":"2025-05-27"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Tax Calculation for \" & TaxYear","v":"Tax Calculation for 2023/24"},null,null,{"$f":"\"(year ended 5 April 20\" & RIGHT(TaxYear,2) & \")\"","v":"(year ended 5 April 2024)"},null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"Income received (before tax taken off)",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"Pay from all employments",null,null,{"$f":"D283+c1.41","v":0},null,null,null,null,null,{"$f":"IF(E14+E15=0,0,IF(E13>0,1,0))","v":0}]
[null,"plus","benefits and expenses received",null,{"$f":"D284","v":0},null,null,null,null,null,{"$f":"IF(E14>0,1,0)","v":0}]
[null,"minus","allowable expenses",null,{"$f":"D290","v":0},null,null,null,null,null,{"$f":"IF(E15>0,1,0)","v":0}]
[null,{"$f":"IF(E14+E15>0,\"Total\",\"Pay\") & \" from all employments\"","v":"Pay from all employments"},null,null,null,{"$f":"D291+c1.41","v":0},null,null,null,null,{"$f":"IF(F16>0,1,0)","v":0}]
[null,"Share schemes",null,null,null,{"$f":"D292","v":0},null,null,null,null,{"$f":"IF(F17>0,1,0)","v":0}]
[null,"Profit from self-employment",null,null,null,{"$f":"D299+D302","v":0},null,null,null,null,0]
[null,"Profit from partnerships",null,null,null,{"$f":"D309","v":0},null,null,null,null,0]
[null,"Interest from partnerships",null,null,null,{"$f":"D349","v":0},null,null,null,null,0]
[null,"Dividends from partnerships",null,null,null,{"$f":"D367","v":0},null,null,null,null,0]
[null,"Profit from UK land and property",null,null,null,{"$f":"D316","v":0},null,null,null,null,0]
[null,"Foreign income",null,null,null,{"$f":"D318+D323+D328","v":0},null,null,null,null,0]
[null,"Dividends from foreign companies",null,null,null,{"$f":"D371","v":0},null,null,null,null,0]
[null,"Foreign savings",null,null,null,{"$f":"D355","v":0},null,null,null,null,0]
[null,"Foreign Gains on life insurance policies with tax treated as paid",null,null,null,{"$f":"D384","v":0},null,null,null,null,0]
[null,"Trusts and estates",null,null,null,{"$f":"D335+D359+D376+D387+D388","v":0},null,null,null,null,0]
[null,"Interest received from UK banks and building societies",null,null,null,{"$f":"D363","v":0},null,null,null,null,0]
[null,"Dividends from UK companies",null,null,null,{"$f":"D382","v":0},null,null,null,null,0]
[null,"UK pensions and state benefits",null,null,null,{"$f":"D336","v":0},null,null,null,null,0]
[null,"Gains on life insurance policies etc.",null,null,null,{"$f":"D364","v":0},null,null,null,null,0]
[null,"Gains on life insurance policies etc. with tax treated as paid",null,null,null,{"$f":"D385","v":0},null,null,null,null,0]
[null,"Other income",null,null,null,{"$f":"D341","v":0},null,null,null,null,0]
[null,"Total income received",null,null,null,null,{"$f":"totalincome","v":0},null,null,null,{"$f":"IF(G34>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"minus ",null,null,null,null,null,null,null,null,{"$f":"IF(D484=D493,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D484=D493,0,1)","v":0}]
[null,"Payments into a retirement annuity contract etc.",null,null,null,{"$f":"D462","v":0},null,null,null,null,{"$f":"IF(F38>0,1,0)","v":0}]
[null,"Foreign tax on estates (tax credit relief not claimed)",null,null,null,{"$f":"D468","v":0},null,null,null,null,{"$f":"IF(F39>0,1,0)","v":0}]
[null,{"$f":"\"Income tax relief \"&IF(D451>D461,TEXT(D451,\"£#,###\") & \" reduced to maximum allowable\",\"\")","v":"Income tax relief "},null,null,null,{"$f":"MIN(D451,D461)","v":0},null,null,null,null,{"$f":"IF(F40>0,1,0)","v":0}]
[null,"Annuities",null,null,null,{"$f":"D465","v":0},null,null,null,null,{"$f":"IF(F41>0,1,0)","v":0}]
[null,"Gift of investments and property to charity",null,null,null,{"$f":"D463","v":0},null,null,null,null,0]
[null,{"$f":"IF(D484=D493,\"minus \",\"\")&\"Personal allowance\"","v":"minus Personal allowance"},null,null,null,{"$f":"IF(D484=D493,0,D484)","v":0},{"$f":"IF(D484=D493,D484,0)","v":12570},null,null,null,{"$f":"IF(F43+G43>0,1,0)","v":1}]
[null,{"$f":"\"less Marriage Allowance transfer\"","v":"less Marriage Allowance transfer"},null,null,null,{"$f":"IF(AND(D484<>IF(_case43=TRUE,E493,D493),D484>0),IF(_case43=TRUE,E488,D488),0)","v":0},{"$f":"IF(AND(D488>0,D484=D493,D484>0),D488,0)","v":0},null,null,null,{"$f":"IF(F44+G44>0,1,0)","v":0}]
[null,"Blind person's allowance",null,null,null,{"$f":"D485","v":0},null,null,null,null,0]
[null,"Blind person's surplus allowance from spouse",null,null,null,{"$f":"D486","v":0},null,null,null,null,0]
[null,"Total ",null,null,null,null,{"$f":"IF(_case43=TRUE,E493,D493)","v":12570},null,null,null,{"$f":"IF(D484=D493,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Total income \"&IF(D930>0,\"on which tax is due\",\"\")","v":"Total income "},null,null,null,null,{"$f":"D930","v":0},null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"How I have worked out your Income Tax",null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Your basic rate limit has been increased by \"&IF(AND(D475>0,D474>0),TEXT(D475,\"£#,###\")&\" and \"&TEXT(D474,\"£#,###\")&\" to \"&TEXT(D535,\"£#,###\")&\" for pension\",IF(D475>0,TEXT(D475,\"£#,###\")&\" to \"&TEXT(D535,\"£#,###\")&\" for pension payments.\",IF(D474>0,TEXT(D474,\"£#,###\")&\" to \"&TEXT(D535,\"£#,###\")&\" for Gift Aid payments.\",\"\")))","v":"Your basic rate limit has been increased by "},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D475+D474>0,OR(D396=1,D396=3)),1,0)","v":0}]
[null,{"$f":"\"Your Scottish basic rate limit has been increased by \"&IF(AND(D475>0,D474>0),TEXT(D475,\"£#,###\")&\" and \"&TEXT(D474,\"£#,###\")&\" to \"&TEXT(D535,\"£#,###\"),IF(D475>0,TEXT(D475,\"£#,###\")&\" to \"&TEXT(D535,\"£#,###\"),IF(D474>0,TEXT(D474,\"£#,###\")&\" to \"&TEXT(D535,\"£#,###\"),\"\")))","v":"Your Scottish basic rate limit has been increased by "},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D475+D474>0,D396=2),1,0)","v":0}]
[null,{"$f":"IF(AND(D475>0,D474>0),\"payments etc. and Gift Aid payments. \",\"\") & \"This reduces the amount of income charged to higher rates of tax.\"","v":"This reduces the amount of income charged to higher rates of tax."},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D475>0,D474>0,OR(D396=1,D396=3)),1,0)","v":0}]
[null,{"$f":"IF(OR(D475>0,D474>0),\"This ensures you receive additional relief on your contributions at your highest marginal rate.\",\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D475+D474>0,D396=2),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I58:I62)>0,1,0)","v":0}]
[null,null,null,null,null,"Pay, pensions, profit etc.",null,null,null,null,{"$f":"IF(SUM(G58:G62)>0,1,0)","v":0}]
[null,null,null,null,null,"Starter rate",{"$f":"D1026","v":0},{"$f":"\"x \"&IF(scottish=2,\"19% =\",\"19% =\")","v":"x 19% ="},{"$f":"D1027","v":0},null,{"$f":"IF(OR(D396=1,D396=3,SUM(G58:G62)=0),0,1)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1028","v":0},{"$f":"\"x \"&IF(scottish=2,\"20% =\",\"20% =\")","v":"x 20% ="},{"$f":"D1029","v":0},null,{"$f":"IF(G58+G59+G60+G61+G62>0,1,0)","v":0}]
[null,null,null,null,null,"Intermediate rate",{"$f":"D1030","v":0},{"$f":"\"x \"&IF(scottish=2,\"21% =\",\"21% =\")","v":"x 21% ="},{"$f":"D1031","v":0},null,{"$f":"IF(OR(D396=1,D396=3,SUM(G58:G62)=0),0,1)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1032","v":0},{"$f":"\"x \"&IF(scottish=2,\"42% =\",\"40% =\")","v":"x 40% ="},{"$f":"D1033","v":0},null,{"$f":"IF(G61+G62>0,1,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},{"$f":"D1034","v":0},{"$f":"\"x \"&IF(scottish=2,\"47% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1035","v":0},null,{"$f":"IF(G62>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G65:G70)>0,1,0)","v":0}]
[null,null,null,null,null,"Savings interest from banks or building societies, securities etc.",null,null,null,null,{"$f":"IF(G65+G66+G67+G68+G69+G70>0,1,0)","v":0}]
[null,null,null,null,null,"Starting rate",{"$f":"D1037","v":0},"x   0% =",{"$f":"D1038","v":0},null,{"$f":"IF(G65+G66+G67+G68+G69+G70>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate band at nil rate",{"$f":"D956","v":0},"x   0% =",0,null,{"$f":"IF(G66+G67+G68+G69+G70>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1041","v":0},"x 20% =",{"$f":"D1042","v":0},null,{"$f":"IF(G67+G68+G69+G70>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate band at nil rate",{"$f":"D961","v":0},"x   0% =",0,null,{"$f":"IF(G68+G69+G70>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1043","v":0},"x 40% =",{"$f":"D1044","v":0},null,{"$f":"IF(G69+G70>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1045","v":0},"x 45% =",{"$f":"D1046","v":0},null,{"$f":"IF(G70>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G73:G78)>0,1,0)","v":0}]
[null,null,null,null,null," Dividends from companies etc.",null,null,null,null,{"$f":"IF(SUM(G73:G78)>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate at nil rate",{"$f":"D968","v":0},"x   0% =",0,null,{"$f":"IF(G73+G74+G75+G76+G77+G78>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1050","v":0},"x 8.75% =",{"$f":"D1051","v":0},null,{"$f":"IF(G74+G75+G76+G77+G78>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate at nil rate",{"$f":"D973","v":0},"x   0% =",0,null,{"$f":"IF(G75+G76+G77+G78>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1052","v":0},"x 33.75%= ",{"$f":"D1053","v":0},null,{"$f":"IF(G76+G77+G78>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate at nil rate",{"$f":"MAX(0,D966-D968-D973)","v":0},"x   0% =",0,null,{"$f":"IF(G77+G78>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1054","v":0},"x 39.35%=",{"$f":"D1055","v":0},null,{"$f":"IF(G78>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G81:G85)>0,1,0)","v":0}]
[null,null,null,null,null,"Redundancy, lump sums, compensation etc..",null,null,null,null,{"$f":"IF(SUM(G81:G85)>0,1,0)","v":0}]
[null,null,null,null,null,"Starter rate",{"$f":"D1057","v":0},{"$f":"\"x \"&IF(scottish=2,\"19% =\",\"19% =\")","v":"x 19% ="},{"$f":"D1058","v":0},null,{"$f":"IF(OR(D396=1,D396=3,SUM(G81:G85)=0),0,1)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1059","v":0},{"$f":"\"x \"&IF(scottish=2,\"20% =\",\"20% =\")","v":"x 20% ="},{"$f":"D1060","v":0},null,{"$f":"IF(G81+G82+G83+G84+G85>0,1,0)","v":0}]
[null,null,null,null,null,"Intermediate rate",{"$f":"D1061","v":0},{"$f":"\"x \"&IF(scottish=2,\"21% =\",\"21% =\")","v":"x 21% ="},{"$f":"D1062","v":0},null,{"$f":"IF(OR(D396=1,D396=3,SUM(G81:G85)=0),0,1)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1063","v":0},{"$f":"\"x \"&IF(scottish=2,\"42% =\",\"40% =\")","v":"x 40% ="},{"$f":"D1064","v":0},null,{"$f":"IF(G81+G82+G83+G84+G85>0,1,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},{"$f":"D1065","v":0},{"$f":"\"x \"&IF(scottish=2,\"47% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1066","v":0},null,{"$f":"IF(G81+G82+G83+G84+G85>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G88:G93)>0,1,0)","v":0}]
[null,null,null,null,null,"Gains on life insurance policies etc. with tax treated as paid.",null,null,null,null,{"$f":"IF(SUM(G88:G93)>0,1,0)","v":0}]
[null,null,null,null,null,"Starting rate",{"$f":"D1068","v":0},"x   0% =",{"$f":"D1069","v":0},null,{"$f":"IF(G88+G89+G90+G91+G92+G93>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate band at nil rate",{"$f":"D1070","v":0},"x   0% =",0,null,{"$f":"IF(G89+G90+G91+G92+G93>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1072","v":0},"x 20% =",{"$f":"D1073","v":0},null,{"$f":"IF(G90+G91+G92+G93>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate band at nil rate",{"$f":"D1074","v":0},"x   0% =",0,null,{"$f":"IF(G91+G92+G93>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1076","v":0},"x 40% =",{"$f":"D1077","v":0},null,{"$f":"IF(G92+G93>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1078","v":0},"x 45% =",{"$f":"D1079","v":0},null,{"$f":"IF(G93>0,1,0)","v":0}]
[null,"Total income on which tax has been charged",null,null,null,null,{"$f":"D930","v":0},null,{"$f":"SUM(I58:I93)","v":0},null,{"$f":"IF(G94>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Income Tax \"&IF(D1084=ABS(D1233),\"due\",\"charged\")","v":"Income Tax due"},null,null,null,null,null,null,null,null,{"$f":"IF(D453+D454<=0,0,1)","v":0}]
[null,"plus",{"$f":"\"Tax due on transition profit of £\"&TEXT(D453+D454,\"#,##0.00\")","v":"Tax due on transition profit of £0.00"},null,null,null,null,null,{"$f":"D1083","v":0},null,{"$f":"IF(D453+D454<=0,0,1)","v":0}]
[null,{"$f":"\"Income Tax \"&IF(D1084=ABS(D1233),\"due\",\"charged\") & \" after allowances and reliefs\"","v":"Income Tax due after allowances and reliefs"},null,null,null,null,null,null,{"$f":"D1084","v":0},null,1]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I98=I116,0,1)","v":0}]
[null,"minus","Deficiency relief ",null,null,null,null,null,{"$f":"D1087","v":0},null,{"$f":"IF(I100>0,1,0)","v":0}]
[null,"minus","Top Slicing Relief",null,null,null,null,null,{"$f":"D1088","v":0},null,{"$f":"IF(I101>0,1,0)","v":0}]
[null,"minus","Venture Capital Trust relief",null,null,null,null,null,{"$f":"D1090","v":0},null,0]
[null,"minus","Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"D1092","v":0},null,0]
[null,"minus","Seed Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"D1094","v":0},null,0]
[null,"minus","Community Investment Tax Relief",null,null,null,null,null,{"$f":"D1096","v":0},null,0]
[null,"minus","Maintenance and alimony paid",null,null,null,null,null,{"$f":"D1100/10","v":0},null,0]
[null,"minus","Married Couple's Allowance",null,null,null,{"$f":"D1102","v":0},"@ 10% =",{"$f":"D1102/10","v":0},null,0]
[null,"minus","Surplus Married Couple's Allowance from spouse",null,null,null,{"$f":"D1103","v":0},"@ 10% =",{"$f":"D1103/10","v":0},null,0]
[null,"minus","Marriage Allowance Transfer",null,null,null,{"$f":"D1106","v":0},"@ 20% =",{"$f":"D1106/5","v":0},null,0]
[null,"minus",{"$f":"\"Relief for finance costs \" &IF(AND(D1109>0,D1108<>D1573),TEXT(D1573,\"£#,###\")&\" reduced to maximum allowable\",\"\")","v":"Relief for finance costs "},null,null,null,{"$f":"IF(AND(I110>0,D1108<>D1573),D1108,D1573)","v":0},"@ 20% =",{"$f":"D1109","v":0},null,0]
[null,"minus","Relief for loan interest from investments",null,null,null,{"$f":"D1110","v":0},"@ 20% =",{"$f":"D1111","v":0},null,0]
[null,"minus","Relief for UK tax already accounted for",null,null,null,null,null,{"$f":"D1116","v":0},null,0]
[null,"minus",{"$f":"\"Foreign Tax Credit relief \"&IF(D1143<D1140,\"£\"&TEXT(D1140,\"0,000\")&\" reduced to maximum alowable\",\"\")","v":"Foreign Tax Credit relief "},null,null,null,null,null,{"$f":"MIN(D1140,D1143)","v":0},null,{"$f":"IF(D1140>0,1,0)","v":0}]
[null,"minus","Additional pension relief",null,null,null,null,null,{"$f":"D1639","v":0},null,0]
[null,"minus","Relief claimed on a qualifying distribution",null,null,null,null,null,{"$f":"D1117","v":0},null,0]
[null,"Income Tax due after tax reductions",null,null,null,null,null,null,{"$f":"D1144","v":0},null,{"$f":"IF(I98=I116,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I123<=0,0,1)","v":0}]
[null,"plus","Tax due on Gift Aid payments",null,null,null,{"$f":"D1123","v":0},"x 20% =",{"$f":"D1124","v":0},null,{"$f":"IF(I123<=0,0,IF(AND(I123>0,D1125=0,D1505=0,D1127=0),1,0))","v":0}]
[null,"plus","Tax due on Gift Aid payments",null,null,{"$f":"D1123","v":0},"x 20% =",{"$f":"D1124","v":0},null,null,{"$f":"IF($I$123=0,0,IF(K118=0,1,0))","v":0}]
[null,null,"minus","Capital Gains Tax",null,null,null,{"$f":"D1125","v":0},null,null,{"$f":"IF($I$123=0,0,IF(H120>0,1,0))","v":0}]
[null,null,"minus","Remittance basis charge for non-domiciles",null,null,null,{"$f":"D1505","v":0},null,null,{"$f":"IF($I$123=0,0,IF(H121>0,1,0))","v":0}]
[null,null,"minus","Income tax",null,null,null,{"$f":"D1127","v":0},null,null,{"$f":"IF($I$123=0,0,IF(H122>0,1,0))","v":0}]
[null,"Gift Aid tax charge",null,null,null,null,null,null,{"$f":"D1129","v":0},null,{"$f":"IF($I$123=0,0,IF(K118=1,0,1))","v":0}]
[null,"Income Tax due after Gift Aid",null,null,null,null,null,null,{"$f":"D1139","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,"plus",{"$f":"\"Total pension savings charges £\"&TEXT(D1633,\"#,##0\") & \" minus tax treated as paid £\" & TEXT(D1634,\"#,##0.00\")","v":"Total pension savings charges £0 minus tax treated as paid £0.00"},null,null,null,null,null,{"$f":"D1130","v":0},null,{"$f":"IF(I126>0,1,0)","v":0}]
[null,"plus","State Pension lump sum payment",null,null,null,{"$f":"\"£\"&TEXT(D1644,\"#,##0.00\")","v":"£0.00"},{"$f":"\" x \" & TEXT(100*D1645,\"#,##0.00\") & \"%\"","v":" x 0.00%"},{"$f":"D1131","v":0},null,{"$f":"IF(I127>0,1,0)","v":0}]
[null,"plus","High Income Child Benefit Charge",null,null,null,null,null,{"$f":"D1132","v":0},null,{"$f":"IF(I128>0,1,0)","v":0}]
[null,"plus","Pension relief at source charge",null,null,null,null,null,{"$f":"D1638","v":0},null,{"$f":"IF(I129>0,1,0)","v":0}]
[null,"Income tax liability",null,null,null,null,"(1)",null,{"$f":"rescalc","v":0},null,{"$f":"IF(nonres=TRUE,1,0)","v":0}]
[null,"Non-UK residents disregarded income",null,null,{"$f":"D1753","v":0},null,null,null,null,null,0]
[null,"Tax deducted from disregarded income",null,null,null,null,null,null,{"$f":"D1206","v":0},null,0]
[null,"Tax which would otherwise be chargeable on non-disregarded income",null,null,null,null,null,null,{"$f":"D1207","v":0},null,0]
[null,"Limit on liability to income tax",null,null,null,null,"(2)",null,{"$f":"nonrescalc","v":0},null,0]
[null,"Income tax liability limited to ",null,null,null,null,"Lower of (1) or (2)",null,{"$f":"D1208","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,"minus","10% tax credits on dividends from UK companies (not repayable)",null,null,null,null,null,{"$f":"D1153","v":0},null,{"$f":"IF(AND(nonres=TRUE,I137>0),1,0)","v":0}]
[null,null,"8.75% tax treated as paid on dividends from UK companies (not repayable)",null,null,null,null,null,{"$f":"D1154","v":0},null,{"$f":"IF(AND(nonres=TRUE,I138>0),1,0)","v":0}]
[null,null,"Notional tax from gains on life policies etc.",null,null,null,null,null,{"$f":"D1158","v":0},null,{"$f":"IF(I139>0,1,0)","v":0}]
[null,null,"Notional tax from stock dividends and other income",null,null,null,null,null,{"$f":"D1162+D1166","v":0},null,{"$f":"IF(I140>0,1,0)","v":0}]
[null,{"$f":"\"Income Tax due \" & IF(I137+I138=0,\"\",\"after dividend tax credits\")","v":"Income Tax due "},null,null,null,null,null,null,{"$f":"D1209","v":0},null,1]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I147:I159)=0,0,1)","v":0}]
[null,"plus","Class 4 National Insurance contributions",null,null,null,{"$f":"D1308","v":0},"x 9% =",{"$f":"D1309","v":0},null,{"$f":"IF(OR(I143=0,D1212=0,D1314>0),0,IF(AND(D1311>0),0,1))","v":0}]
[null,"plus","Class 4 National Insurance contributions",null,null,null,null,null,null,null,{"$f":"IF(OR(D1212=0,D1314>0),0,IF(AND(D1309>0,D1311>0),1,0))","v":0}]
[null,null,null,null,null,{"$f":"D1308","v":0},"x 9% =",{"$f":"D1309","v":0},null,null,{"$f":"IF(OR(D1212=0,D1314>0),0,IF(AND(D1309>0,D1311=0),0,1))","v":0}]
[null,null,null,null,null,{"$f":"D1310","v":0},"x 2% =",{"$f":"D1311","v":0},null,null,{"$f":"IF(OR(D1212=0,D1314>0),0,IF(AND(D1309>0,D1311=0),0,1))","v":0}]
[null,"Plus","Class 4 National Insurance contributions",null,null,null,null,{"$f":"D1210","v":0},null,null,{"$f":"IF(OR(D1212=0,D1314=0),0,1)","v":0}]
[null,null,{"$f":"\"Your Class 4 has been adjusted for Class 2 due and \" & TEXT(D1314,\"£0.00\") &\" primary Class 1 contributions\"","v":"Your Class 4 has been adjusted for Class 2 due and £0.00 primary Class 1 contributions"},null,null,null,null,null,null,null,{"$f":"IF(OR(D1212=0,D1314=0),0,1)","v":0}]
[null,"Plus","Class 2 National Insurance contributions",null,null,null,null,{"$f":"D1211","v":0},null,null,{"$f":"IF(OR(D1212=0,D1211=0),0,1)","v":0}]
[null,null,"Total Class 2 National Insurance contributions due",null,null,null,null,null,{"$f":"D1212","v":0},null,{"$f":"IF(D1212=0,0,IF(AND(D1211>0,D1211=D1212),1,0))","v":0}]
[null,null,"Total Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"D1212","v":0},null,{"$f":"IF(D1212=0,0,IF(AND(D1211>0,D1211<>D1212),1,0))","v":0}]
[null,null,"Total Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"D1212","v":0},null,{"$f":"IF(D1212=0,0,IF(D1211=0,1,0))","v":0}]
[null,null,"Your Class 2 National Insurance contributions have been treated as paid, the contributions due are",null,null,null,null,null,0,null,{"$f":"D1326","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF($H$147=0,0,1)","v":0}]
[null,"plus",{"$f":"\"Underpaid tax for earlier years in your tax code for \" & TaxYear","v":"Underpaid tax for earlier years in your tax code for 2023/24"},null,null,null,null,null,{"$f":"D1214","v":0},null,{"$f":"IF(I155>0,1,0)","v":0}]
[null,"plus",{"$f":"\"Student Loan repayments (plan 0\" & slplantype&\")\"","v":"Student Loan repayments (plan 0)"},null,null,null,null,null,{"$f":"D1215","v":0},null,{"$f":"IF(I156>0,1,0)","v":0}]
[null,"plus",{"$f":"\"Postgraduate Loan repayments\"","v":"Postgraduate Loan repayments"},null,null,null,null,null,{"$f":"D1216","v":0},null,{"$f":"IF(I157>0,1,0)","v":0}]
[null,"plus","Tax due on annuity and royalty payments",null,null,{"$f":"D1217","v":0},null,{"$f":"\"@ 20%\"","v":"@ 20%"},{"$f":"D1218","v":0},null,{"$f":"IF(I158>0,1,0)","v":0}]
[null,"plus","Remittance basis charge for non-domiciles",null,null,null,null,null,{"$f":"D1505","v":0},null,{"$f":"IF(I159>0,1,0)","v":0}]
[null,{"$f":"\"Income Tax and Class 2 National Insurance contributions due\"","v":"Income Tax and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1221","v":0},{"$f":"D1212+D1214+D1215+D1216+D1217+D1505","v":0},{"$f":"IF($J$160=0,0,IF(AND($D$1212>0,K150=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax, Class 2 and Class 4 National Insurance contributions due\"","v":"Income Tax, Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1221","v":0},null,{"$f":"IF($J$160=0,0,IF(AND($D$1212>0,K151=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax and Class 4 National Insurance contributions due\"","v":"Income Tax and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1221","v":0},null,{"$f":"IF($J$160=0,0,IF(AND($D$1212>0,K152=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax due\"","v":"Income Tax due"},null,null,null,null,null,null,{"$f":"D1221","v":0},null,{"$f":"IF(AND($J$160=0,D1326=0),0,IF(K153=1,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"minus","Tax deducted",null,null,null,null,null,null,null,{"$f":"IF(D1176+D1224=0,0,1)","v":0}]
[null,null,"From all employments, UK pensions and state benefits",null,null,null,{"$f":"IF(D1177>0,D1175,0)","v":0},{"$f":"IF(D1177>0,0,D1175)","v":0},null,null,{"$f":"IF(OR(D1175>0,D1176>0),1,0)","v":0}]
[null,null,"minus Outstanding Debt Collected through PAYE",null,null,null,{"$f":"D1177","v":0},null,null,null,{"$f":"IF(D1176>0,1,0)","v":0}]
[null,null,"Balance of PAYE tax",null,null,null,null,{"$f":"D1178","v":0},null,null,{"$f":"IF(D1176>0,1,0)","v":0}]
[null,null,"CIS trading income",null,null,null,null,{"$f":"D1179+D1180+D1181","v":0},null,null,{"$f":"IF(H169>0,1,0)","v":0}]
[null,null,"Partnerships",null,null,null,null,{"$f":"D1182+D1183","v":0},null,null,0]
[null,null,"UK land and property",null,null,null,null,{"$f":"D1184","v":0},null,null,0]
[null,null,"Foreign income",null,null,null,null,{"$f":"D1185","v":0},null,null,0]
[null,null,"Trusts and estates",null,null,null,null,{"$f":"D1195","v":0},null,null,0]
[null,null,"Overseas income",null,null,null,null,{"$f":"D1196","v":0},null,null,0]
[null,null,"Interest received from UK banks and building societies",null,null,null,null,{"$f":"D1197+D1198","v":0},null,null,0]
[null,null,"Void ISAs",null,null,null,null,{"$f":"D1199","v":0},null,null,0]
[null,null,"Other income",null,null,null,null,{"$f":"D1200","v":0},null,null,0]
[null,null,{"$f":"\"Underpaid tax for \" & TaxYear & \" included in your tax code for \" & taxyearplus1","v":"Underpaid tax for 2023/24 included in your tax code for 2024/25"},null,null,null,null,{"$f":"D1223","v":0},null,null,0]
[null,null,"Total tax deducted",null,null,null,null,null,{"$f":"D1224","v":0},null,{"$f":"IF(D1177+D1224>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K179","v":0}]
[null,{"$f":"\"Income Tax and Class 2 National Insurance contributions due\"","v":"Income Tax and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1225)","v":0},null,{"$f":"IF($K$165=0,0,IF(AND($D$1212>0,$D$1224<=$D$1221),K160,0))","v":0}]
[null,{"$f":"\"Income Tax, Class 2 and Class 4 National Insurance contributions due\"","v":"Income Tax, Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1225)","v":0},null,{"$f":"IF($K$165=0,0,IF(AND($D$1212>0,$D$1224<=$D$1221),K161,0))","v":0}]
[null,{"$f":"\"Income Tax and Class 4 National Insurance contributions due\"","v":"Income Tax and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1225)","v":0},null,{"$f":"IF($K$165=0,0,IF(AND($D$1212>0,$D$1224<=$D$1221),K162,0))","v":0}]
[null,"Total Income Tax due",null,null,null,null,null,null,{"$f":"ABS($D$1225)","v":0},null,{"$f":"IF($K$165=0,0,IF(AND($D$1212=0,$D$1224<=$D$1221),1,0))","v":0}]
[null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"ABS($D$1225)","v":0},null,{"$f":"IF(K165=0,0,IF(D1224>D1221,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I201=0,0,1)","v":0}]
[null,"plus","Capital Gains Tax",null,null,null,null,null,null,null,{"$f":"IF(I201+H200+H196=0,0,1)","v":0}]
[null,null,"Business Asset Disposal Relief and or Investors' relief",null,null,{"$f":"D1468","v":0},"@ 10%=",{"$f":"D1469","v":0},null,null,{"$f":"IF(F188>0,1,0)","v":0}]
[null,null,"Residential property and carried interest basic rate",null,null,{"$f":"D1480","v":0},"@ 18%=",{"$f":"D1481","v":0},null,null,0]
[null,null,"Residential property and carried interest",null,null,{"$f":"D1482","v":0},"@ 28%=",{"$f":"D1483","v":0},null,null,0]
[null,null,"Other gains basic rate",null,null,{"$f":"D1485","v":0},"@ 10%=",{"$f":"D1486","v":0},null,null,0]
[null,null,"Other gains",null,null,{"$f":"D1487","v":0},"@ 20%=",{"$f":"D1488","v":0},null,null,0]
[null,"Taxable capital gains",null,null,null,{"$f":"D1466+D1467+D1468","v":0},null,null,null,null,0]
[null,null,null,null,null,null,null,{"$f":"D1489","v":0},null,null,{"$f":"IF(H194>0,1,0)","v":0}]
[null,null,"Capital Gains Tax adjustment ",null,null,null,null,{"$f":"D1490","v":0},null,null,{"$f":"IF(H195>0,1,0)","v":0}]
[null,null,"Additional liability for offshore trusts",null,null,null,null,{"$f":"D1491","v":0},null,null,{"$f":"IF(H196>0,1,0)","v":0}]
[null,null,"Capital Gains tax due",null,null,null,null,{"$f":"D1492","v":0},null,null,{"$f":"IF(H197>0,1,0)","v":0}]
[null,"minus",{"$f":"\"Foreign Tax Credit Relief on capital gains\"&IF(D1495<D1493,\" £\"&TEXT(D1493,\"0,000.00\")&\" reduced to maximum allowable\",\"\")","v":"Foreign Tax Credit Relief on capital gains"},null,null,null,null,{"$f":"MIN(D1493,D1495)","v":0},null,null,{"$f":"IF(H198>0,1,0)","v":0}]
[null,null,"Capital Gains Tax liability",null,null,null,null,{"$f":"MAX(0,D1492-D1495)","v":0},null,null,{"$f":"IF(H199<>0,1,0)","v":0}]
[null,"minus","Tax on Capital Gains already paid",null,null,null,null,{"$f":"D1497+D1498","v":0},null,null,{"$f":"IF(H200>0,1,0)","v":0}]
[null,null,"Total Capital Gains Tax due",null,null,null,null,{"$f":"D1497+D1498","v":0},{"$f":"D1226","v":0},null,{"$f":"IF(I201>0,1,0)","v":0}]
[null,null,"Capital Gains Tax calculated as overpaid",null,null,{"$f":"D1500","v":0},null,null,null,null,{"$f":"IF(F202>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1502=0,0,1)","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS(D1227)","v":0},null,{"$f":"IF(OR(D1502=0),0,IF(AND($D$1212>0,$D$1224<=$D$1221+$D$1226),K160,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS(D1227)","v":0},null,{"$f":"IF(D1502=0,0,IF(AND($D$1212>0,$D$1224<=$D$1221+$D$1226),K161,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS(D1227)","v":0},null,{"$f":"IF(D1502=0,0,IF(AND($D$1212>0,$D$1224<=$D$1221+$D$1226),K162,0))","v":0}]
[null,"Income and Capital Gains Tax due",null,null,null,null,null,null,{"$f":"ABS(D1227)","v":0},null,{"$f":"IF(D1502=0,0,IF(K204+K205+K206>0,0,1))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1502>0,1,0)","v":0}]
[null,"Minus Capital Gains Tax Overpaid",null,null,null,null,null,null,null,null,{"$f":"IF(D1502>0,1,0)","v":0}]
[null,"reducing Income Tax and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"D1502","v":0},null,{"$f":"IF(D1502>0,K204,0)","v":0}]
[null,"reducing Income Tax, Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"D1502","v":0},null,{"$f":"IF(D1502>0,K205,0)","v":0}]
[null,"reducing Income Tax and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"D1502","v":0},null,{"$f":"IF(D1502>0,K206,0)","v":0}]
[null,"reducing Income Tax due",null,null,null,null,null,null,{"$f":"D1502","v":0},null,{"$f":"IF(D1502>0,K207,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1502>0,1,0)","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS($D$1230)","v":0},null,{"$f":"IF(OR(F202+D1226=0),0,IF(AND($D$1212>0,$D$1224<=$D$1221+$D$1226),K160,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS($D$1230)","v":0},null,{"$f":"IF(OR(F202+D1226=0),0,IF(AND($D$1212>0,$D$1224<=$D$1221+$D$1226),K161,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS($D$1230)","v":0},null,{"$f":"IF(OR(F202+D1226=0),0,IF(AND($D$1212>0,$D$1224<=$D$1221+$D$1226),K162,0))","v":0}]
[null,"Income and Capital Gains Tax due",null,null,null,null,null,null,{"$f":"ABS($D$1230)","v":0},null,{"$f":"IF(OR(F202+D1226=0),0,IF(K215+K216+K217+K219>0,0,1))","v":0}]
[null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"ABS($D$1230)","v":0},null,{"$f":"IF(OR(F202+D1226=0),0,IF(D1224>D1221+D1226,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I223+I224=0,0,1)","v":0}]
[null,"Capital Gains Tax overpaid amount remaining",null,null,null,null,null,null,{"$f":"D1503","v":0},null,{"$f":"IF(I221>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"IF($I$179>$I$163+$I$201,\"minus\",\"plus\")","v":"plus"},"Tax already refunded in the year",null,null,null,null,null,{"$f":"D1231","v":0},null,{"$f":"IF(I223<>0,1,0)","v":0}]
[null,{"$f":"IF($I$179>$I$163+$I$201,\"minus\",\"plus\")","v":"plus"},"Unpaid tax calculated by reference to earlier years",null,null,null,null,null,{"$f":"D1232","v":0},null,{"$f":"IF(I224<>0,1,0)","v":0}]
[null,{"$f":"IF(D1224>D1221+D1226+D1231+D1232,\"Income Tax overpaid\",IF(D1212>0,\"Total tax and National Insurance contributions due\",\"Total tax due\"))","v":"Total tax due"},null,null,null,null,null,null,{"$f":"ABS(D1233)","v":0},null,{"$f":"IF(D1232+D1231=0,0,1)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"Tax Calculation for \"&TaxYear","v":"Tax Calculation for 2023/24"}]
[]
[null,"HMRC's tax calculation working sheet SA110 Notes is inadequate."]
[null,"It does not cover some of the less common forms of income."]
[null,"But you will not be able to use the Working Sheet if you have income in:"]
[null,"• box 19 on page TR 3 of your tax return"]
[null,"• box 13 on page Ai 1 of the Additional information pages"]
[null,"• box 1 in the ‘Income Tax losses’ section on page Ai 3 of the Additional"]
[null,"information pages"]
[null,"• boxes 6, 8 or 15 of the Lloyd’s underwriters pages"]
[null,"• boxes 7 or 45 of the Foreign pages"]
[null,"• boxes 2 or 19 or 23 of the Trusts etc. pages"]
[null,"• box 28 of the Residence, remittance basis etc. pages."]
[null,"• boxes 5, 6 or 40 of the Foreign pages,"]
[null,"if the figure in the relevant box relates to withholding tax deducted"]
[null,"under the UK/Swiss Tax Cooperation Agreement that is deemed"]
[null,"to clear your UK tax liability on the relevant income or gains."]
[]
[]
[]
[]
[]
[]
[null,"We include below the complete tax calculation taken from the specification \"Calculate Tax and NIC 2023-2024\""]
[null,"The full calculation specification is available on our website",null,null,null,null,"www.sa2000.co.uk/2023_2024calculation.pdf"]
[]
[]
[null,null,"c1.1",{"$f":"INT(employment!O47+employment!O54)+INT(employment!O111+employment!O118)+INT(employment!O175+employment!O182)+INT(employment!O239+employment!O246)+INT(employment!O303+employment!O310)+INT(employment!O367+employment!O374)","v":0}]
[null,null,"c1.2",{"$f":"INT(Religion!C108)+INT(Religion2!C108)","v":0}]
[null,null,"c1.3",{"$f":"INT(Tax_return!EX744+Tax_return!EX749)","v":0}]
[null,null,"c1.4",{"$f":"D280+D281+D282","v":0}]
[null,null,"c1.5",{"$f":"INT(employment!U79)+INT(employment!U143)+INT(employment!U207)+INT(employment!U271)+INT(employment!U335)+INT(employment!U399)","v":0}]
[null,null,"c1.5A",{"$f":"INT(employment!U81)","v":0},{"$f":"INT(employment!U145)","v":0},{"$f":"INT(employment!U209)","v":0},{"$f":"INT(employment!U273)","v":0},{"$f":"INT(employment!U337)","v":0},{"$f":"INT(employment!U401)","v":0}]
[null,null,"c1.5B",{"$f":"ROUNDUP(employment!U91,0)","v":0},{"$f":"ROUNDUP(employment!U155,0)","v":0},{"$f":"ROUNDUP(employment!U219,0)","v":0},{"$f":"ROUNDUP(employment!U283,0)","v":0},{"$f":"ROUNDUP(employment!U347,0)","v":0},{"$f":"ROUNDUP(employment!U411,0)","v":0}]
[null,null,"c1.5C",{"$f":"MIN(D285,D286)","v":0},0,0,0,0,0]
[null,null,"c1.6",{"$f":"SUM(D287:I287)","v":0}]
[null,null,"c1.7",{"$f":"ROUNDUP(Tax_return!FB748+Tax_return!FB751+Tax_return!FB754,0)","v":0}]
[null,null,"c1.8",{"$f":"D288+D289","v":0}]
[null,null,"c1.9",{"$f":"MAX(0,D283+D284-D290)","v":0}]
[null,null,"c1.10",{"$f":"INT(Tax_return!EX737)","v":0}]
[null,null,"c1.11",{"$f":"ROUNDUP('Self_employment short 1'!AB121,0)+ROUNDUP('Self_employment short 2'!AB121,0)","v":0}]
[null,null,"c1.12",{"$f":"INT('Self_employment short 1'!W138)+INT('Self_employment short 2'!W138)","v":0}]
[null,null,"c1.13",{"$f":"D293+D294","v":0}]
[null,null,"c1.14",{"$f":"ROUNDUP(Self_employment!AU238,0)+ROUNDUP(Self_employment2!AU238,0)","v":0}]
[null,null,"c1.15",{"$f":"INT(Self_employment!AU247)+INT(Self_employment2!AU247)","v":0}]
[null,null,"c1.16",{"$f":"D297+D296","v":0}]
[null,null,"c1.17",{"$f":"D295+D298","v":0}]
[null,null,"c1.18",{"$f":"ROUNDUP(Lloyds!C221,0)","v":0}]
[null,null,"c1.19",{"$f":"INT(Lloyds!C225)","v":0}]
[null,null,"c1.20",{"$f":"D300+D301","v":0}]
[null,null,"c1.21",{"$f":"ROUNDUP('Partnership short'!AM197,0)","v":0}]
[null,null,"c1.22",{"$f":"INT('Partnership short'!AM209)","v":0}]
[null,null,"c1.23",{"$f":"D303+D304","v":0}]
[null,null,"c1.24",{"$f":"ROUNDUP(Partnership!AX227+Partnership!BD319+Partnership!BN357+Partnership!BN386,0)+ROUNDUP('Partnership (3)'!AX227+'Partnership (3)'!BD319+'Partnership (3)'!BN357+'Partnership (3)'!BN386,0)+ROUNDUP('Partnership (4)'!AX227+'Partnership (4)'!BD319+'Partnership (4)'!BN357+'Partnership (4)'!BN386,0)+ROUNDUP('Partnership (5)'!AX227+'Partnership (5)'!BD319+'Partnership (5)'!BN357+'Partnership (5)'!BN386,0)","v":0}]
[null,null,"c1.25",{"$f":"INT(Partnership!BX446)+INT('Partnership (3)'!BX446)+INT('Partnership (4)'!BX446)+INT('Partnership (5)'!BX446)","v":0}]
[null,null,"c1.26",{"$f":"D306+D307","v":0}]
[null,null,"c1.27",{"$f":"D305+D308","v":0}]
[null,null,"c1.28",{"$f":"ROUNDUP(MIN(Land_property!P59,SUM(Land_property!P64)),0)+ROUNDUP(MIN(Land_property!AI183,Land_property!AI184),0)","v":0}]
[null,null,"c1.29",{"$f":"INT(Land_property!P67)+INT(Land_property!AI185)","v":0}]
[null,null,"c1.30",{"$f":"D310+D311","v":0}]
[null,null,"c1.31",{"$f":"ROUNDUP(MIN(SUM(Land_property!AB123),SUM(lp_print_page_2lossbf)),0)","v":0}]
[null,null,"c1.32",{"$f":"INT(Land_property!AB129)","v":0}]
[null,null,"c1.33",{"$f":"D313+D314","v":0}]
[null,null,"c1.34",{"$f":"D312+D315","v":0}]
[null,null,"c1.35",{"$f":"INT(check_fo72+check_fo74+check_fo3+check_fo5+Foreign!BQ291+Foreign!BQ308)","v":0}]
[null,null,"c1.35a",{"$f":"INT(D317+D1151)","v":0}]
[null,null,"c1.36",{"$f":"ROUNDUP(Foreign_print_page_4abf,0)","v":0}]
[null,null,"c1.37",{"$f":"INT(Foreign!BJ234)","v":0}]
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[]
[]
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[]
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[]
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[]
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[null,null,"c4.55",{"$f":"IF(F470=1,MAX(0,D470)-47500*0,MAX(0,D470-D471))+IF(includet=1,_tsr4-SUM(G1343:G1346),0)","v":0},{"$f":"IF(include=TRUE,E470,MAX(0,E470-E471))","v":0},0,"******** includet for top slicing relief"]
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[]
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[null,null,"c10.6",0]
[null,null,"c10.7",0]
[null,null,"c10.8",{"$f":"D926","v":0}]
[null,null,"c10.9",{"$f":"ROUNDUP(D1157*0.2,2)","v":0}]
[null,null,"c10.10",0]
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[null,null,"c10.14",0]
[null,null,"c10.15",0]
[null,null,"c10.16",0]
[null,null,"c10.17",{"$f":"D1522+D1525+D1528+D1531+D1534","v":0}]
[null,null,"c10.18",0]
[null,null,"c10.19",0]
[null,null,"c10.20",{"$f":"D1158+D1162+D1166","v":0}]
[]
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[null,null,"c11.2",{"$f":"Tax_return!EX757","v":0}]
[null,null,"c11.3",{"$f":"Religion!H107+Religion2!H107","v":0}]
[null,null,"c11.4",{"$f":"Tax_return!BH213+Tax_return!BL205+Tax_return!BL212","v":0}]
[null,null,"c11.5",{"$f":"SUM(D1171:D1174)","v":0}]
[null,null,"c11.6",{"$f":"SUM(Calculation!P66)","v":0}]
[null,null,"c11.7",{"$f":"MIN(D1175,D1176)","v":0}]
[null,null,"c11.8",{"$f":"MAX(0,D1175-D1177)","v":0}]
[null,null,"c11.9",{"$f":"'Self_employment short 1'!AB155+'Self_employment short 2'!AB155","v":0}]
[null,null,"c11.10",{"$f":"Self_employment!AZ276+Self_employment!BD274+Self_employment2!AZ276+Self_employment2!BD274","v":0}]
[null,null,"c11.11",{"$f":"Lloyds!H24+Lloyds!C81+Lloyds!H81","v":0}]
[null,null,"c11.12",{"$f":"'Partnership short'!AS259+'Partnership short'!AX259","v":0}]
[null,null,"c11.13",{"$f":"Partnership!BX453+Partnership!BX458+Partnership!CC454+'Partnership (3)'!BX453+'Partnership (3)'!BX458+'Partnership (3)'!CC454+'Partnership (4)'!BX453+'Partnership (4)'!BX458+'Partnership (4)'!CC454+'Partnership (5)'!BX453+'Partnership (5)'!BX458+'Partnership (5)'!CC454","v":0}]
[null,null,"c11.14",{"$f":"Land_property!AB93","v":0}]
[null,null,"c11.15",{"$f":"Foreign!AE115+Foreign!AE129+Foreign!AE133+Foreign!AE137+Foreign!AE146+Foreign!AE151+Foreign!AE156+Foreign!BE234+Foreign!BW282","v":0}]
[null,null,"c11.16",{"$f":"ROUNDUP((Trusts!K44+Trusts!K57+Trusts!V95)*100/80*0.2,2)","v":0}]
[null,null,"c11.17",{"$f":"ROUNDUP(Trusts!K38*100/55*0.45,2)","v":0}]
[null,null,"c11.18",{"$f":"ROUNDUP(Trusts!K69*100/55*0.45,2)","v":0}]
[null,null,"c11.19",{"$f":"ROUNDUP(Trusts!AA95*100/92.5*0.075,2)","v":0}]
[null,null,"c11.20",{"$f":"ROUNDUP((Trusts!K47+Trusts!K61+Trusts!V99)*100/80*0.2,2)","v":0}]
[null,null,"c11.21",{"$f":"ROUNDUP(Trusts!P57*100/55*0.45,2)","v":0}]
[null,null,"c11.22",{"$f":"ROUNDUP(Trusts!P61*100/60.65*0.3935,2)","v":0}]
[null,null,"c11.23",{"$f":"ROUNDUP((Trusts!P44+Trusts!K65+Trusts!V105)*100/91.25*0.0875,2)","v":0}]
[null,null,"c11.24",{"$f":"Trusts!P71","v":0}]
[null,null,"c11.25",{"$f":"SUM(D1186:D1194)","v":0}]
[null,null,"c11.26",{"$f":"Non_residence!Z105+Non_residence!Z110","v":0}]
[null,null,"c11.27",{"$f":"ROUNDUP(int_div_2*100/80*0.2,2)","v":0}]
[null,null,"c11.28",{"$f":"Tax_return!EN688","v":0}]
[null,null,"c11.29",{"$f":"Tax_return!ER700","v":0}]
[null,null,"c11.30",{"$f":"Tax_return!BH234","v":0}]
[null,null,"c11.31",{"$f":"D1178+D1179+D1180+D1181+D1182+D1183+D1184+D1185+D1195+D1196+D1197+D1198+D1199+D1200","v":0}]
[]
[null,null,"c12.1",{"$f":"D1145","v":0}]
[null,null,"c12.1a",0]
[null,null,"c12.1b",0]
[null,null,"c12.1c",{"$f":"D1768","v":0}]
[null,null,"c12.1d",{"$f":"nonrescalc-D1206","v":0}]
[null,null,"c12.1e",{"$f":"IF(nonres=TRUE,MIN(rescalc,nonrescalc),c12.16)","v":0}]
[null,null,"c12.1f",{"$f":"MAX(0,D1208-D1153-D1154-D1169)","v":0}]
[null,null,"c12.2",{"$f":"D1324","v":0},"nic 4"]
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[null,null,"c12.4",{"$f":"D1210+D1211","v":0}]
[null,null,"c12.5",{"$f":"D1209+D1212","v":0}]
[null,null,"c12.6",{"$f":"Calculation!K62","v":0},"underpaid earlier"]
[null,null,"c12.7",{"$f":"D1706","v":0},"Sloans"]
[null,null,"c12.7b",{"$f":"D1707","v":0},"pgloans"]
[null,null,"c12.8",{"$f":"ROUNDDOWN((charity_tr+Tax_return!FB761)*100/80,0)","v":0},"annuity"]
[null,null,"c12.9",{"$f":"ROUNDDOWN(D1217*0.2,2)","v":0},"pension"]
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[null,null,"c12.12",{"$f":"D1213+D1214+D1215+D1216+D1218+D1220","v":0}]
[null,null,"c12.13",{"$f":"D1201","v":0},"tax at source"]
[null,null,"c12.14",{"$f":"Calculation!P62","v":0},"unpaid paye later"]
[null,null,"c12.15",{"$f":"D1222+D1223","v":0}]
[null,null,"c12.16",{"$f":"D1221-D1224","v":0}]
[null,null,"c12.17",{"$f":"D1499","v":0},"cap gains"]
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[null,null,"c12.17b",{"$f":"D1502","v":0}]
[null,null,"c12.17c",{"$f":"D1225-D1228","v":0}]
[null,null,"c12.18",{"$f":"D1226+D1229","v":0},"total tax and nic"]
[null,null,"c12.19",{"$f":"Tax_return!CP392","v":0},"any tax refunded"]
[null,null,"c12.20",{"$f":"Calculation!V105","v":0},"unpaid from earlier years"]
[null,null,"c12.21",{"$f":"D1230+D1231+D1232","v":0},"total tax and nic due"]
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[null,null,"c12.23",0]
[]
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[null,null,null,null,null,"c13.2",{"$f":"SUM(Calculation!Z104)","v":0}]
[null,null,null,null,null,"c13.3",{"$f":"SUM(tax_paid)","v":0}]
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[null,null,null,null,null,"c13.7",{"$f":"G1241-G1242","v":0}]
[null,null,null,null,null,"c13.8",{"$f":"IF(AND(G1243>0,G1243<3000),G1243,0)","v":0}]
[null,null,null,null,null,"c13.9",{"$f":"G1237+G1238+G1239+G1240+G1244","v":0}]
[null,null,null,null,null,"c13.10",{"$f":"D1233-G1245","v":0}]
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[null,null,null,null,null,"c13.13",{"$f":"ROUNDDOWN(0.2*G1248,2)","v":0}]
[null,null,null,null,null,"c13.14",{"$f":"IF(G1247<1000,0,IF(Calculation!R77=TRUE,SUM(tax_to_pay),0))","v":0},null,{"$f":"IF(G1247<1000,0,IF(G1247<G1249,0,0.5*G1247))","v":0}]
[null,null,null,null,null,"c13.15",{"$f":"IF(G1247<1000,0,ROUNDDOWN(G1247*0.5,2))","v":0}]
[null,null,null,null,null,"c13.16",{"$f":"IF(G1247<1000,0,IF(G1247<G1249,0,IF(Calculation!R77=TRUE,MIN(SUM(tax_to_pay),G1251),G1251)))","v":0}]
[null,null,null,null,null,"c13.17",{"$f":"G1246+G1252","v":0}]
[]
[]
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[null,null,"c14.2",100000,100000]
[null,null,"c14.3",{"$f":"MAX(0,D1256-D1257)","v":0},{"$f":"MAX(0,E1256-E1257)","v":0}]
[null,null,"c14.4",12570,12570]
[null,null,"c14.5",{"$f":"INT(D1258*0.5)","v":0},{"$f":"INT(E1258*0.5)","v":0}]
[null,null,"c14.6",{"$f":"MAX(0,D1259-D1260)","v":12570},{"$f":"MAX(0,E1259-E1260)","v":12570}]
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[null,null,null,null,null,null,{"$f":"LEFT(TaxYear,4)","v":"2023"},null,{"$f":"DATE(1938,4,6)","v":"1938-04-06"},"first day of 1938 tax year"]
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[null,null,"c15.2",{"$f":"D480","v":0},null,"wife",{"$f":"IF(dobwife=0,DATE(G1264-64,4,6),dobwife)","v":"1959-04-06"},null,{"$f":"DATE(G1264-74,4,6)","v":"1949-04-06"},"first day of 74 years ago"]
[null,null,"c15.3",34600,null,"wife2",{"$f":"IF(dobwife2=0,DATE(G1264-64,4,6),dobwife2)","v":"1959-04-06"},null,{"$f":"DATE(1935,4,6)","v":12880},"first day of 1935 tax year"]
[null,null,"c15.4",{"$f":"MAX(0,D1266-D1267)","v":0},null,"wife either",{"$f":"MIN(G1266,G1267)","v":"1959-04-06"}]
[null,null,"c15.5",{"$f":"INT(D1268*0.5)","v":0},null,"oldest",{"$f":"IF(ISBLANK(wifes_name),I1265,MIN(G1265,G1266,G1267))","v":"1959-04-06"}]
[null,null,"c15.6",{"$f":"D1259","v":12570}]
[null,null,"c15.7",{"$f":"D1261","v":12570},null,"6 May 2023 and 5 June 2023",null,null,null,{"$f":"DATE($G$1264,4+K1271,6)","v":45052},1]
[null,null,"c15.8",{"$f":"MAX(0,D1270-D1271)","v":0},null,"6 June 2023 and 5 July 2023",null,null,null,45083,2]
[null,null,"c15.9",{"$f":"MAX(0,D1269-D1272)","v":0},null,"6 July 2023 and 5 August 2023",null,null,null,45113,3]
[null,null,"c15.10",{"$f":"MAX(0,D1265-D1273)","v":0},null,"6 August 2023 and 5 September 2023",null,null,null,45144,4]
[null,null,"c15.11",{"$f":"IF(D1265>0,MAX(D1274,4010),0)","v":0},null,"6 September 2023 and 5 October 2023",null,null,null,45175,5]
[null,null,"c15.12",{"$f":"IF(dateofm>=J1271,VLOOKUP(dateofm,J1271:K1282,2),0)","v":0},null,"6 October 2023 and 5 November 2023",null,null,null,45205,6]
[null,null,"c15.13",{"$f":"D1275*D1276","v":0},null,"6 November 2023 and 5 December 2023",null,null,null,45236,7]
[null,null,"c15.14",{"$f":"INT(D1277/12)","v":0},null,"6 December 2023 and 5 January 2024",null,null,null,45266,8]
[null,null,"c15.15",{"$f":"MAX(0,D1275-D1278)","v":0},null,"6 January 2024 and 5 February 2024",null,null,null,45297,9]
[null,null,"c15.16",{"$f":"IF(OR(Tax_return!FQ821=TRUE,Tax_return!FQ808=TRUE),2005,IF(OR(Tax_return!FQ826=TRUE,Tax_return!FQ812=TRUE),4010,0))","v":0},null,"6 February 2024 and 5 March 2024",null,null,null,45328,10]
[null,null,"c15.17",{"$f":"IF(dateofm>=J1271,VLOOKUP(dateofm,J1271:K1282,2),0)","v":0},null,"6 March 2024 and 5 April 2024",null,null,null,45357,11]
[null,null,"c15.18",{"$f":"D1280*D1281","v":0},null,"6 April 2024 and later",null,null,null,45388,12]
[null,null,"c15.19",{"$f":"ROUNDUP(D1282/12,0)","v":0}]
[null,null,"c15.20",{"$f":"MAX(0,D1280-D1283)","v":0}]
[null,null,"c15.21",{"$f":"IF(wifes_name>\"\",MAX(0,D1279-D1284),IF(husbands_name>\"\",D1284,0))","v":0}]
[]
[]
[]
[]
[]
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[null,null,"c16.1",{"$f":"INT('Self_employment short 1'!W138)+INT('Self_employment short 2'!W138)","v":0},{"$f":"Self_employment2!BR349","v":false},"se2",{"$f":"MAX(0,Self_employment2!T50)","v":0},{"$f":"G1293+0.0002","v":2.0000000000000001E-4},0,{"$f":"IF(AND(E1293=TRUE,$I$1303>0),ROUND($I$1303,2),IF(AND(I1293>0,$I$1303>0),ROUND($I$1303,2),I1293))","v":0}]
[null,null,"c16.2",{"$f":"INT(Self_employment!AU247)+INT(Self_employment2!AU247)","v":0},{"$f":"'Self_employment short 1'!AD150","v":0},"se sh1",{"$f":"MAX(0,'Self_employment short 1'!T45)","v":0},{"$f":"G1294+0.0003","v":2.9999999999999997E-4},0,0]
[null,null,"c16.3",{"$f":"INT(Lloyds!C225)","v":0},{"$f":"'Self_employment short 2'!AD150","v":0},"se sh2",{"$f":"MAX(0,'Self_employment short 2'!T45)","v":0},{"$f":"G1295+0.0004","v":4.0000000000000002E-4},0,0]
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[null,null,"c16.5",{"$f":"INT(Partnership!AX239)+INT('Partnership (3)'!AX239)+INT('Partnership (4)'!AX239)+INT('Partnership (5)'!AX239)","v":0},{"$f":"'Partnership short'!BA244","v":0},"ptr sh",{"$f":"MAX(0,'Partnership short'!AO193)","v":0},{"$f":"G1297+0.0006","v":5.9999999999999995E-4},0,0]
[null,null,"c16.5.1",{"$f":"D469","v":0},{"$f":"Partnership!AZ264","v":0},"ptr 1",{"$f":"MAX(0,Partnership!AO198)","v":0},{"$f":"G1298+0.0007","v":6.9999999999999999E-4},0,0]
[null,null,"c16.6",{"$f":"SUM(D1293:D1298)","v":0},{"$f":"'Partnership (3)'!AZ264","v":0},"ptr 3",{"$f":"MAX(0,'Partnership (3)'!AO198)","v":0},{"$f":"G1299+0.0008","v":8.0000000000000004E-4},0,0]
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[null,null,"c16.8",{"$f":"ROUNDUP(ABS(Lloyds!H250),0)","v":0},{"$f":"'Partnership (5)'!AZ264","v":false},"ptr 5",{"$f":"MAX(0,'Partnership (5)'!AO198)","v":0},{"$f":"G1301+0.001","v":1E-3},0,0]
[null,null,"c16.9",{"$f":"ROUNDUP(ABS('Partnership short'!AX244),0)","v":0},{"$f":"OR(E1292,E1293,E1294,E1295,E1296,E1297,E1298,E1299,E1300,E1301)","v":false},null,{"$f":"SUM(G1292:G1301)","v":0},{"$f":"MAX(H1292:H1301)","v":1E-3},{"$f":"SUM(I1292:I1301)","v":0}]
[null,null,"c16.10",{"$f":"ROUNDUP(ABS(Partnership!AX264),0)+ROUND(ABS('Partnership (3)'!AX264),0)+ROUND(ABS('Partnership (4)'!AX264),0)+ROUND(ABS('Partnership (5)'!AX264),0)","v":0},null,null,null,null,{"$f":"MIN(53*3.45,MAX(SUM(class2chargep)+IF(ISBLANK(class2chargep),0,0.0001),SUM(class2charges)+IF(ISBLANK(class2charges),0,0.0001)))","v":0}]
[null,null,"c16.11",{"$f":"SUM(D1300:D1303)","v":0}]
[null,null,"c16.12",{"$f":"MAX(0,D1299-D1304)","v":0}]
[null,null,"c16.13",{"$f":"IF(OR(exception),0,MAX(0,D1305-12570))","v":0}]
[null,null,"c16.14",{"$f":"IF(exception,0,3393)","v":3393}]
[null,null,"c16.15",{"$f":"MIN(D1306,37700)","v":0}]
[null,null,"c16.16",{"$f":"MIN(ROUNDDOWN(D1308*0.09,2),3393)","v":0}]
[null,null,"c16.17",{"$f":"MAX(0,D1306-D1308)","v":0}]
[null,null,"c16.18",{"$f":"ROUNDDOWN(D1310*0.02,2)","v":0}]
[null,null,"c16.19",{"$f":"D1309+D1311","v":0},"reg 100 calc",null,{"$f":"nonres","v":0}]
[null,null,"c16.20",{"$f":"IF(OR(exception,D1306=0),0,ROUNDUP(employment!AD429+employment!AD492+employment!AD555+employment!AD618+employment!AD681+employment!AD744,0)+ROUNDUP(Religion!N119,0)+ROUNDUP(Religion2!N119,0))","v":0}]
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[null,null,"c27.16a",{"$f":"D469","v":0}]
[null,null,"c27.17",{"$f":"D1654+SUM(D1665:D1673)","v":0}]
[null,null,"c27.18",{"$f":"INT(Partnership!BI301+Partnership!BX434+Partnership!CC430)+INT('Partnership (3)'!BI301+'Partnership (3)'!BX434+'Partnership (3)'!CC430)+INT('Partnership (4)'!BI301+'Partnership (4)'!BX434+'Partnership (4)'!CC430)+INT('Partnership (5)'!BI301+'Partnership (5)'!BX434+'Partnership (5)'!CC430)+INT('Partnership short'!AS251)","v":0}]
[null,null,"c27.19",{"$f":"INT(Land_property!AB129)","v":0}]
[null,null,"c27.20",{"$f":"D317+D320+D328+D355+D371+D384","v":0}]
[null,null,"c27.21",{"$f":"D335+D359+D376+D387","v":0}]
[null,null,"c27.22",{"$f":"D363+D382","v":0}]
[null,null,"c27.23",{"$f":"INT(Tax_return!BL215)","v":0}]
[null,null,"c27.24",{"$f":"INT(Tax_return!EN695+Tax_return!EN703+Tax_return!ER694)","v":0}]
[null,null,"c27.25",{"$f":"D341","v":0}]
[null,null,"c27.26",{"$f":"SUM(D1675:D1682)","v":0}]
[null,null,"c27.27",2000]
[null,null,"c27.28",{"$f":"IF(D1683>D1684,D1683,0)","v":0}]
[null,null,"c27.29",{"$f":"D1674+D1685","v":0}]
[null,null,"c27.29a",0]
[null,null,"c27.30",{"$f":"ROUNDUP(ABS('Self_employment short 1'!W146),0)+ROUNDUP(ABS('Self_employment short 2'!W146),0)","v":0}]
[null,null,"c27.31",{"$f":"ROUNDUP(ABS(Self_employment!AQ262),0)+ROUNDUP(ABS(Self_employment2!AQ262),0)","v":0}]
[null,null,"c27.32",{"$f":"ROUNDUP(ABS(Lloyds!H221),0)","v":0}]
[null,null,"c27.33",{"$f":"ROUNDUP(ABS('Partnership short'!AS230),0)","v":0}]
[null,null,"c27.34",{"$f":"ROUNDUP(ABS(Partnership!AS252)+ABS(Partnership!BD323),0)+ROUNDUP(ABS('Partnership (3)'!AS252)+ABS('Partnership (3)'!BD323),0)+ROUNDUP(ABS('Partnership (4)'!AS252)+ABS('Partnership (4)'!BD323),0)+ROUNDUP(ABS('Partnership (5)'!AS252)+ABS('Partnership (5)'!BD323),0)","v":0}]
[null,null,"c27.35",{"$f":"ROUNDUP(ABS(Land_property!AB137),0)","v":0}]
[null,null,"c27.36",{"$f":"ROUNDUP(ABS(Foreign!AU237),0)","v":0}]
[null,null,"c27.37",{"$f":"ROUNDUP(ABS(Tax_return!EX785),0)","v":0}]
[null,null,"c27.38",{"$f":"ROUNDUP(Tax_return!BR255+Tax_return!BR262+Tax_return!BW254+Tax_return!BW259,0)","v":0}]
[null,null,"c27.39",{"$f":"SUM(D1688:D1696)","v":0}]
[null,null,"c27.40",{"$f":"MAX(0,D1686-D1697)","v":0}]
[null,null,"c27.40a",0]
[null,null,"c27.41",{"$f":"IF(slplantype=1,MAX(0,D1698-22015),IF(slplantype=2,MAX(0,D1698-27295),IF(slplantype=4,MAX(0,D1698-27660),0)))","v":0}]
[null,null,"c27.42",{"$f":"INT(D1700*0.09)","v":0}]
[null,null,"c27.43",{"$f":"ROUNDUP(ABS(Tax_return!CI309),0)","v":0}]
[null,null,"c27.43a",{"$f":"IF(slplantype3=3,MAX(0,D1698-21000),0)","v":0}]
[null,null,"c27.43b",{"$f":"INT(D1703*0.06)","v":0}]
[null,null,"c27.43c",{"$f":"ROUNDUP(ABS(Tax_return!CI313),0)","v":0}]
[null,null,"c27.44",{"$f":"IF(AND(stloan=TRUE,OR(slplantype=1,slplantype=2,slplantype=4)),MAX(0,D1701-D1702),0)","v":0}]
[null,null,"c27.45",{"$f":"IF(AND(stloan=TRUE,slplantype3=3),MAX(0,D1704-D1705),0)","v":0}]
[]
[null,null,"c28.1",0]
[null,null,"c28.2",0]
[null,null,"c28.3",0]
[null,null,"c28.4",0]
[null,null,"c28.5",0]
[null,null,"c28.6",0]
[null,null,"c28.7",{"$f":"IF(nonres1=TRUE,MAX(0,D480-D1753),D480)","v":0}]
[null,null,"c28.8",50000]
[null,null,"c28.9",{"$f":"MAX(0,D1715-D1716)","v":0}]
[null,null,"c28.10",{"$f":"ROUNDDOWN(D1717/100,0)","v":0}]
[null,null,"c28.11",{"$f":"ROUNDDOWN(Tax_return!CD333,0)","v":0}]
[null,null,"c28.12",{"$f":"ROUNDDOWN(D1719/100,2)","v":0}]
[null,null,"c28.13",{"$f":"D1718*D1720","v":0}]
[null,null,"c28.14",{"$f":"ROUNDDOWN(MIN(D1719,D1721),0)","v":0}]
[]
[null,null,"c91.1",{"$f":"IF(F470=1,D343+D469,c1.40)","v":0}]
[null,null,"c91.2",{"$f":"INT(Tax_return!BH206+Tax_return!BL209+Tax_return!BL215+Tax_return!BL218)","v":0}]
[null,null,"c91.3",{"$f":"D330","v":0}]
[null,null,"c91.3a",{"$f":"D331","v":0}]
[null,null,"c91.4",0]
[null,null,"c91.5",{"$f":"D1725+D1726+D1727+D1728","v":0},"exc ns"]
[null,null,"c91.6",{"$f":"MAX(0,D1724-D1729)","v":0}]
[null,null,"c91.7",{"$f":"D344","v":0}]
[null,null,"c91.8",{"$f":"D365","v":0}]
[null,null,"c91.9",{"$f":"D360","v":0}]
[null,null,"c91.10",{"$f":"INT(int_div_1)","v":0}]
[null,null,"c91.11",{"$f":"INT(int_div_6)","v":0}]
[null,null,"c91.12",{"$f":"D356","v":0}]
[null,null,"c91.13",{"$f":"SUM(D1733:D1736)","v":0},"exc sav"]
[null,null,"c91.14",{"$f":"MAX(0,D1732-D1737)","v":0}]
[null,null,"c91.15",{"$f":"D383","v":0}]
[null,null,"c91.16",{"$f":"D371","v":0},"exc for div"]
[null,null,"c91.17",{"$f":"D379+D380+D381","v":0}]
[null,null,"c91.18",{"$f":"D372","v":0}]
[null,null,"c91.19",{"$f":"D373","v":0},"exc stock inc"]
[null,null,"c91.19a",{"$f":"D374","v":0}]
[null,null,"c91.20",{"$f":"D375","v":0}]
[null,null,"c91.21",{"$f":"D377","v":0}]
[null,null,"c91.22",{"$f":"D378","v":0}]
[null,null,"c91.22a",{"$f":"SUM(D1740:D1747)","v":0},"exc uk div"]
[null,null,"c91.23",{"$f":"MAX(0,D1739-D1748)","v":0}]
[null,null,"c91.24",{"$f":"D386","v":0}]
[null,null,"c91.25",{"$f":"D387","v":0}]
[null,null,"c91.26",{"$f":"D388","v":0}]
[null,null,"c91.27",{"$f":"D1729+D1737+D1748","v":0},"tot exc"]
[null,null,"c91.28",{"$f":"D1730+D1731+D1738+D1749+D1750+D1751+D1752","v":0}]
[null,null,"c91.29",{"$f":"ROUNDUP(Tax_return!BL212,0)","v":0}]
[null,null,"c91.30",{"$f":"D1187","v":0}]
[null,null,"c91.30a",{"$f":"D1188","v":0}]
[null,null,"c91.31",{"$f":"ROUNDUP(D1728*0.22,2)","v":0}]
[null,null,"c91.31a",{"$f":"D1755+D1756+D1757+D1758","v":0}]
[null,null,"c91.32",{"$f":"D1197","v":0}]
[null,null,"c91.33",{"$f":"ROUNDUP(D1198,0)","v":0}]
[null,null,"c91.34",{"$f":"ROUNDDOWN(D1736*0.2,2)","v":0}]
[null,null,"c91.34a",{"$f":"D1760+D1761+D1762","v":0}]
[null,null,"c91.34b",{"$f":"D1193","v":0}]
[null,null,"c91.34b1",{"$f":"D1189","v":0}]
[null,null,"c91.34c",{"$f":"D1192","v":0}]
[null,null,"c91.34d",{"$f":"ROUNDDOWN((D372+D375+D377+D378+D380)*0.0875,2)","v":0}]
[null,null,"c91.35",{"$f":"IF(nonres=TRUE,D1759+D1763+D1764+D1765+D1766+D1767,0)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Tax Working Sheet - maximum income ",null,null,null,null,null,null,null,null,null,null,null,"For the Residence remittance etc. Pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"UTR \" &utr","v":"UTR 0"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Disregarded income",null,null,null,null,null,null,null,"Gross income",null,null,"Tax deducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Savings",null,null,null,null,null,null,null,{"$f":"D1737","v":0},null,null,{"$f":"D1763","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Non savings",null,null,null,null,null,null,null,{"$f":"D1729","v":0},null,null,{"$f":"D1759","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends",null,null,null,null,null,null,null,{"$f":"D1748","v":0},null,null,{"$f":"D1764+D1766+D1767","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Foreign and stock",null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total column above",null,null,"total column above"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,{"$f":"SUM(U1778:U1781)","v":0},null,2,{"$f":"SUM(X1778:X1781)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total income minus deductions for the year",null,null,null,null,null,null,3,{"$f":"D472","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 3 minus box 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total gross income after disregarded income",null,null,null,null,null,null,4,{"$f":"MAX(0,U1785-U1783)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Personal Pensions and Gift Aid",null,null,null,null,null,null,null,"box 5 + box 6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,5,{"$f":"D463+D462","v":0},null,6,37700,null,7,{"$f":"O1792+R1792","v":37700}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Smaller of box 4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and box 7",null,null,"box 8 x 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,{"$f":"MIN(U1788,U1792)","v":0},null,9,{"$f":"ROUND(U1795*0.2,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4 minus box 8"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,{"$f":"MAX(U1788-U1795,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Smaller of box 10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and box 11",null,null,"box 12 x 40%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,112300,null,12,{"$f":"MIN(U1798,R1801)","v":0},null,13,{"$f":"ROUND(U1801*0.4,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 10 minus box 12",null,null,"box 14 x 45%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,{"$f":"MAX(U1798-U1801,0)","v":0},null,15,{"$f":"ROUND(U1804*0.45,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tick if lower rate",null,null,null,null,"Stock div",null,null,{"$f":"D1745","v":0},null,null,{"$f":"U1806*IF(lowerrate=TRUE,0.1,0.275)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 2 + 9 + 13 + 15"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total tax due",null,null,null,null,null,null,null,null,null,16,{"$f":"X1795+X1801+X1804+X1806*0","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Reliefs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Venture Capital Trust relief, Community Investment Tax relief,"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Enterprise Investment Scheme and Seed EIS relief",null,null,null,null,null,null,17,{"$f":"D1099","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Maintenance or alimony payments",null,null,null,null,null,null,18,{"$f":"D1101","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,"boxes 17 + 18 + 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax adjustments",null,null,null,null,null,null,19,{"$f":"D1109+D1111+D1113+D1117+D1140+D1154","v":0},null,20,{"$f":"U1814+U1817+U1821","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,"box 16 minus box 20"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,{"$f":"MAX(0,X1809-X1821)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax due on Gift Aid",null,null,null,null,null,null,22,{"$f":"D1129","v":0},null,23,{"$f":"MAX(0,X1809+X1783-U1814-U1817-U1821)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Capital Gains Tax",null,null,null,null,null,null,null,null,null,24,{"$f":"D1125","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Pension charge",null,null,null,null,null,null,null,null,null,25,{"$f":"D1130","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gift Aid tax charge",null,null,null,null,null,null,null,null,null,26,{"$f":"MAX(0,U1827-X1827-X1829-X1831)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax due",null,null,null,null,null,null,null,null,null,27,{"$f":"X1824+X1833","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax due on Annuities and annual payments",null,null,null,null,null,null,null,null,null,28,{"$f":"D1218","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,"box 2 + 27 + 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Maximum amount of Income Tax due",null,null,null,null,null,null,null,null,null,29,{"$f":"X1783+X1835+X1837","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax Working Sheet 2 - maximum income - Non Residents"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name & \"\"","v":"(Please enter the name here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"UTR \" &utr","v":"UTR 0"},null,null,null,null,null,null,null,null,null,null,"Non excluded tax","Difference if"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pro-rated over","s.278 tax is less"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest",null,null,null,null,"Gross income",null,null,"Tax pro rata at",null,null,"non-excluded income","than s.128 tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D389-IF(_case43=TRUE,E490,D490)=0,0,D1145/(D389-IF(_case43=TRUE,E490,D490)))","v":0},null,null,{"$f":"IF(U1788=0,0,X1840/U1788)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest from UK banks or building societies"]
[null,null,null,null,null,null,null,null,null,null,null,null,"- where no tax has been deducted",null,null,null,null,{"$f":"D361","v":0},null,null,{"$f":"ROUND(R1851*$U$1849,2)","v":0},null,null,0,{"$f":"MAX(0,X1851-U1851)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"- where tax has been deducted",null,null,null,null,{"$f":"D360","v":0},null,null,{"$f":"ROUND(R1852*$U$1849,2)","v":0},null,null,{"$f":"D1197","v":0},{"$f":"MAX(0,X1852-U1852)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest from gilt edged and other UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,"securities (and accrued income charges)",null,null,null,null,{"$f":"D362","v":0},null,null,{"$f":"ROUND(R1855*$U$1849,2)","v":0},null,null,{"$f":"D1198","v":0},{"$f":"MAX(0,X1855-U1855)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from UK companies and"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from authorised unit trusts and open-ended"]
[null,null,null,null,null,null,null,null,null,null,null,null,"investment companies",null,null,null,null,{"$f":"D377+D378","v":0},null,null,{"$f":"ROUND(R1860*$U$1849,2)","v":0},null,null,{"$f":"0.1*R1860","v":0},{"$f":"MAX(0,X1860-U1860)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Stock dividends – the appropriate amount in cash/cash"]
[null,null,null,null,null,null,null,null,null,null,null,null,"equivalent of the share capital",null,null,null,null,{"$f":"D379","v":0},null,null,{"$f":"ROUND(R1863*$U$1849,2)","v":0},null,null,{"$f":"0.1*R1863","v":0},{"$f":"MAX(0,X1863-U1863)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Non-qualifying distributions and close company loans"]
[null,null,null,null,null,null,null,null,null,null,null,null,"written off or released",null,null,null,null,{"$f":"D380","v":0},null,null,{"$f":"ROUND(R1866*$U$1849,2)","v":0},null,null,{"$f":"0.1*R1866","v":0},{"$f":"MAX(0,X1866-U1866)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"State pensions and benefits"]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Retirement Pension",null,null,null,null,{"$f":"Tax_return!BH206","v":0},null,null,{"$f":"ROUND(R1869*$U$1849,2)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Pension Lump Sum",null,null,null,null,{"$f":"Tax_return!BH210","v":0},null,null,{"$f":"ROUND(R1870*$U$1849,2)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Pensions (other than State pensions)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"and retirement annuities less deductions",null,null,null,null,{"$f":"int_div_13","v":0},null,null,{"$f":"ROUND(R1872*$U$1849,2)","v":0},null,null,{"$f":"ROUND(R1872*$X$1849,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Taxable Incapacity Benefit",null,null,null,null,{"$f":"Tax_return!BL209","v":0},null,null,{"$f":"ROUND(R1873*$U$1849,2)","v":0},null,null,{"$f":"ROUND(R1873*$X$1849,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total of any other taxable"]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Pensions and benefits",null,null,null,null,{"$f":"Tax_return!BL218","v":0},null,null,{"$f":"ROUND(R1875*$U$1849,2)","v":0},null,null,0]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment ",null,null,null,null,{"$f":"D291+D344","v":0},null,null,{"$f":"ROUND(R1877*$U$1849,2)","v":0},null,null,{"$f":"ROUND(R1877*$X$1849,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Share Schemes",null,null,null,null,{"$f":"D292","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Self-employment ",null,null,null,null,{"$f":"D299+D302","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Partnerships ",null,null,null,null,{"$f":"D309+D349+D367","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Land and property ",null,null,null,null,{"$f":"D316","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Foreign income ",null,null,null,null,{"$f":"D328+D355+D371","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Trusts, settlements or estates ",null,null,null,null,{"$f":"D335+D359+D376+D387+D388","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gains on life policies etc",null,null,null,null,{"$f":"D364+D386","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Other income ",null,null,null,null,{"$f":"D341","v":0},null,null,0,null,null,0]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Deductions",null,null,null,null,{"$f":"IF(_case43=TRUE,E490,D490)","v":12570},null,null,{"$f":"ROUND(R1887*$U$1849,2)","v":0},null,null,{"$f":"ROUND(R1887*$X$1849,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,null,null,{"$f":"SUM(R1851:R1885)-R1887","v":-12570},null,null,{"$f":"SUM(U1851:U1885)-U1887","v":0},null,null,{"$f":"SUM(X1851:X1885)-X1887","v":0}]

{"sheet":"Submit","index":31,"n_rows":647,"n_cols":8,"rows_kept":647,"cut":false,"hidden":false,"merged":[]}
["<html>"]
["<head>"]
["<script language=\"JavaScript\" FOR=window EVENT=onload>"]
[]
["function XMLLoad(file)"]
["{"]
["     // Used to load a file from the C: disk"]
["     var dom;"]
["     dom = new ActiveXObject(\"Microsoft.XMLDOM\");"]
["     dom.async = false;"]
["     dom.validateOnParse = true;"]
["     dom.load(file);"]
["     var rootElem0 = dom.documentElement;"]
["     currNode0 = rootElem0.childNodes.item(1);"]
["     var objnnode0 = currNode0.selectSingleNode(\"MessageDetails/Class\");"]
["     classstring = objnnode0.text;"]
["     currNode0 = rootElem0.childNodes.item(2);"]
["     objnnode0 = currNode0.selectSingleNode(\"Keys/Key\");"]
["     utrstring = objnnode0.text;"]
["     currNode0 = rootElem0.childNodes.item(3);"]
["     if (classstring == \"IR-CT-CT600\")"]
["     {"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/CompanyTaxReturn/CompanyInformation/PeriodCovered/To\");"]
["        periodstring = objnnode0.text;"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/CompanyTaxReturn/CompanyInformation/CompanyName\");"]
["        namestring = objnnode0.text;"]
["     }"]
["     else"]
["     {"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/IRheader/PeriodEnd\");"]
["        periodstring = objnnode0.text;"]
[]
[null,"switch (classstring.substring(0,13))"]
[null,"{"]
[null,"case \"HMRC-SA-SA100\":"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/MTR/TaxpayerName\");"]
[null,"break;"]
[null,"case \"HMRC-SA-SA800\":"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/SApartnership/PartnershipName\");"]
[null,"break;"]
[null,"case \"HMRC-SA-SA900\":"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/SAtrust/TrustName\");"]
[null,"break;"]
[null,"}"]
[null,"namestring = objnnode0.text;"]
["     }"]
[]
["     if (dom.parseError != 0)"]
["        alert(dom.url + \": \" + dom.parseError.reason + \"\\nline number: \" + dom.parseError.line);"]
["     return dom;"]
["}"]
[]
[]
[]
["function XMLLoadpoll(file)"]
["{"]
["     switch (file)"]
["     {"]
["     case \"poll\" :"]
["        var rootElemp = poll.documentElement;"]
["        break;"]
["     case \"delete\" :"]
["        var rootElemp = deletex.documentElement;"]
["        break;"]
["     default :"]
["        var rootElemp = null;"]
["     }"]
["     currNodep = rootElemp.childNodes.item(1);"]
["     currNodep.selectSingleNode(\"MessageDetails/CorrelationID\").text = correlation;"]
["     currNodep.selectSingleNode(\"MessageDetails/Class\").text = classstring;"]
["     return rootElemp;"]
["}"]
[]
["function XMLL(string)"]
["{"]
["     // processes the response"]
["     var domm;"]
["     domm = new ActiveXObject(\"Microsoft.XMLDOM\");"]
["     domm.async = false;"]
["     domm.validateOnParse = true;"]
["     boolvalue = domm.loadXML(string);"]
["     return domm;"]
["}"]
[]
["var utrstring = \"a\";"]
["var namestring = \"b\";"]
["var classstring = \"c\";"]
["var periodstring = \"d\";"]
["// reads the tax return"]
["//var xTax = XMLLoad(\"file:///C:/tax_return.xml\");"]
[]
["var xt1 = document.forms['form1'].elements['drive'].value;"]
["//var xt2 = document.forms['form1'].elements['number'].value;"]
["var xt3 = \"file:///\";"]
[{"$f":"\"var xt4 = \"\"\" & longxmlname & \"\"\";\"","v":"var xt4 = \"tax_return\";"},null,null,null,null,null,null,"var xt4 = \"tax_return\";"]
["xt5 = \".xml\";"]
["xt = xt3 + xt1 + xt4 + xt5;"]
[]
["var xTax = XMLLoad(xt);"]
["var str1 = String(xTax.xml);"]
["var str2 = \"a\";"]
[]
["// replace the CR LF and TAB with LF, need loop because no global replace"]
[]
["while (true) {"]
["   if (str1.search(\"\\r\\n\\t\") == -1) {"]
["      break;"]
["   }"]
["   str2 = str1.replace(\"\\r\\n\\t\",\"\\n\");"]
["   str1 = str2;"]
["}"]
[]
["// replace the LF and TAB with LF, need loop because no global replace"]
[]
["while (true) {"]
["   if (str1.search(\"\\n\\t\") == -1) {"]
["      break;"]
["   }"]
["   str2 = str1.replace(\"\\n\\t\",\"\\n\");"]
["   str1 = str2;"]
["}"]
[]
["// replace the single quote by &apos;, need loop because no global replace"]
[]
["//while (true) {"]
["// if (str1.search(\"\\x27\") == -1) {"]
["//  break;"]
["// }"]
["// str2 = str1.replace(\"\\x27\",\"&apos;\")"]
["// str1 = str2;"]
["//}"]
[]
["// replace the ampersand by &amp;, need loop because no global replace"]
[]
["//while (true) {"]
["// if (str1.search(\"\\x26\") == -1) {"]
["//  break;"]
["//  }"]
["//alert(\"amper\");"]
["//alert(str1.search(\"\\x26\"));"]
["// str2 = str1.replace(\"\\x26\",\"&amp;\");"]
["//  str1 = str2;"]
["//}"]
[]
[{"$f":"\"var updateURL = \"\"https://secure.\" & IF(Tax_return!HT1689=\"1\",\"dev.\",\"\") & \"gateway.gov.uk/submission\"\";\"","v":"var updateURL = \"https://secure.gateway.gov.uk/submission\";"},null,null,null,null,null,null,{"$f":"\"var updateURL = \"\"http://localhost:5665/LTS/LTSPostServlet\"\";\"","v":"var updateURL = \"http://localhost:5665/LTS/LTSPostServlet\";"}]
[{"$f":"\"var updateURLo = \"\"https://secure.\" & IF(Tax_return!HT1689=\"1\",\"dev.\",\"\") & \"gateway.gov.uk/submission\"\";\"","v":"var updateURLo = \"https://secure.gateway.gov.uk/submission\";"},null,null,null,null,null,null,{"$f":"\"var updateURLo = \"\"http://localhost:5665/LTS/LTSPostServlet\"\";\"","v":"var updateURLo = \"http://localhost:5665/LTS/LTSPostServlet\";"}]
["if (window.XMLHttpRequest) {"]
["    var xmlsend = new XMLHttpRequest();"]
["} else if (window.ActiveXObject) {"]
["    var xmlsend = new ActiveXObject(\"Microsoft.XMLHTTP\");"]
["}"]
["xmlsend.open(\"POST\", updateURL, false);"]
["xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[]
["//Next command sends to Government Gateway, reads response, converts the response"]
["//xmlsend.send(xTax);"]
["//alert(\"send\");"]
["xmlsend.send(str1);"]
["var xmlString = xmlsend.responseText;"]
["var ytax = XMLL(xmlString); // ytax is now XML"]
[]
["var correlation = \"\";"]
["var iread = 0;"]
["var wait_secs = 0;"]
["var ireadmax = 10;"]
[]
["while (true)"]
["{"]
["   iread++;"]
["window.status=\"           Trying to read the Government Gateway \" + iread + \" of \" + ireadmax;"]
["//   alert (\"iread \" + iread);"]
["   wait_secs = parseInt(process());"]
["   if (wait_secs > 20)"]
["   {"]
["       wait_secs = 20;"]
["   }"]
["   if (updateURL.lastIndexOf('\"') > 0)"]
["   {"]
["       updateURL = updateURL.substring(1,updateURL.lastIndexOf('\"'));"]
["   }"]
[]
["   if (wait_secs <= 0) break;"]
["   start_date = new Date();"]
["   start_secs = Math.round(start_date/1000);"]
["   end_secs = start_secs + wait_secs;"]
["   "]
["   while (true)"]
["   {"]
["      end_date = new Date();"]
["      compare_secs = Math.round(end_date/1000);"]
["      if (compare_secs > end_secs) break;"]
["   }"]
[null,"// loads up polling XML"]
["   var xTaxp = XMLLoadpoll(\"poll\");"]
["   xmlsend.open(\"POST\", updateURL, false);"]
["   xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[null,"//Next command sends to web site"]
["   xmlsend.send(xTaxp.xml);"]
["   xmlString = xmlsend.responseText;"]
["   ytax = XMLL(xmlString);      "]
[]
["   if (iread == ireadmax)"]
["   {"]
["   alert(\"The Government Gateway or the HMRC service has failed, we have tried to read the response, but there is no answer - please try later\");"]
["   break;"]
["   }"]
["}"]
[]
["if ((iread < ireadmax && wait_secs == 0) || (iread < ireadmax && wait_secs == -1 && correlation > \"\" ))"]
["{"]
[null,"// loads up delete XML"]
["   var xTaxp = XMLLoadpoll(\"delete\");"]
["   xmlsend.open(\"POST\", updateURLo, false);"]
["   xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[null,"//Next command sends to web site"]
["   xmlsend.send(xTaxp.xml);"]
["   xmlString = xmlsend.responseText;"]
["   ytax = XMLL(xmlString);      "]
["   iread = 0;"]
["   while (true)"]
["   {"]
["      iread++;"]
["//      alert (\"iread \" + iread);"]
["      window.status = \"\";"]
["      wait_secs = parseInt(process());"]
["      if (updateURL.lastIndexOf('\"') > 0)"]
["      {"]
["          updateURL = updateURL.substring(1,updateURL.lastIndexOf('\"'));"]
["      }"]
[]
["      if (wait_secs < 0) break;"]
[]
["      start_date = new Date();"]
["      start_secs = Math.round(start_date/1000);"]
["      end_secs = start_secs + wait_secs;"]
["   "]
["      while (true)"]
["      {"]
["         end_date = new Date();"]
["         compare_secs = Math.round(end_date/1000);"]
["         if (compare_secs > end_secs) break;"]
["      }"]
[]
["      var xTaxp = XMLLoadpoll(\"file:///C:/tax_return_delete.xml\");"]
["      xmlsend.open(\"POST\", updateURL, false);"]
["      xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
["//Next command sends to web site"]
["xmlsend.send(xTaxp);"]
["xmlString = xmlsend.responseText;"]
["ytax = XMLL(xmlString);      "]
["      if (iread == ireadmax )"]
["      {"]
["         alert(\"Too many tries at trying to tidy up\");"]
["         break;"]
["      }"]
["   }"]
["}"]
[]
["function process()"]
["{"]
[null,"// processes the response"]
["     var rootElem = ytax.documentElement;"]
[]
["     if (rootElem == null)"]
["     {"]
["        alert(\"The Inland Revenue has not provided the information in the correct form\");"]
["        alert(\"Please try again\");"]
["        alert(\"The Inland Revenue telephone number is 0845 6055 999\");"]
["        return -99;"]
["     }"]
["     else"]
["     {"]
["        var rootLength = rootElem.childNodes.length;"]
["        currNode = rootElem.childNodes.item(1);"]
["        var objnnode = currNode.selectSingleNode(\"MessageDetails/Qualifier\");"]
["        var objnnode1 = currNode.selectSingleNode(\"MessageDetails/Function\");"]
[]
["        switch (objnnode.text + objnnode1.text)"]
["        {"]
["           case \"responsesubmit\" :"]
["           correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           utrdata.innerText = utrstring;"]
["           pedata.innerText = periodstring;"]
["           tndata.innerText = namestring;"]
["           srdata.innerText = \"Tax Return\";"]
["           endata.innerText = 0;"]
["           gtdata.innerText = 0;"]
["           dtdata.innerText = currNode.selectSingleNode(\"MessageDetails/GatewayTimestamp\").text;"]
["           sodata.innerText = objnnode.text;"]
["           mcdata.innerText = 0;"]
["           mtdata.innerText = \"Your Tax Return has been accepted\";"]
["           if (classstring != \"IR-CT-CT600\")"]
["           {"]
["           currNode = rootElem.childNodes.item(3);"]
["           mtdata.innerText = currNode.selectSingleNode(\"SuccessResponse/IRmarkReceipt/Message\").text;"]
["           }"]
[]
[]
["           alert(mtdata.innerText);"]
["           return 0;"]
["           break;"]
[]
["           case \"acknowledgementsubmit\" :"]
["           utrdata.innerText = utrstring;"]
["           updateURL = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint\").text;"]
["           if (iread == 1)"]
["           {"]
["              correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           }"]
["           attlist1 = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint/@PollInterval\").nodeValue;"]
["           return (parseInt(attlist1));"]
["           break;"]
[]
["           case \"acknowledgementdelete\" :"]
["           updateURL = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint\").text;"]
["           attlist1 = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint/@PollInterval\").nodeValue;"]
["           return (parseInt(attlist1));"]
["           break;"]
[]
["           case \"responsedelete\" :"]
["           return -1;"]
["           break;"]
[]
["           case \"errorsubmit\" :"]
["           correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           utrdata.innerText = utrstring;"]
["           pedata.innerText = periodstring;"]
["           tndata.innerText = namestring;"]
["           dtdata.innerText = currNode.selectSingleNode(\"MessageDetails/GatewayTimestamp\").text;"]
["           currNode = rootElem.childNodes.item(2);"]
["           mcdata.innerText = currNode.selectSingleNode(\"GovTalkErrors/Error/Number\").text;"]
["           mtdata.innerText = currNode.selectSingleNode(\"GovTalkErrors/Error/Text\").text;"]
["           if (mcdata.innerText == \"3001\")"]
["           {"]
["              currNode = rootElem.childNodes.item(3);"]
["              mcdata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Number\").text;"]
[]
["              mtdata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Text\").text;"]
["if (mcdata.innerText == \"2001\")"]
["              {"]
["                 srdata.innerText = 0;"]
["                 sodata.innerText = 0;"]
["                 endata.innerText = 0;"]
["                 gtdata.innerText = 0;"]
["                 mtdata.innerText = \"You tax return would be accepted if sent in live mode\";"]
["                 alert(mtdata.innerText);"]
["              }"]
["              else"]
["              {"]
["                 endata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Location\").text;"]
["                 alert(\"Your Tax Return has not been accepted\");"]
["              }"]
["           }"]
["           if (mcdata.innerText == \"1046\")"]
["           {"]
["              correlation = \"\";"]
["           }"]
["           return -1;"]
["           break;"]
[]
["           default :"]
["           alert(\"Some other response\");"]
["           return 0;"]
["        }"]
["     }"]
["}"]
["</script>"]
[]
["<Title></Title>"]
["</head>"]
[]
["<body>"]
[]
["<XML ID=\"response\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>response</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789res</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"2\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["<DepartmentDocument xmlns=\"abc:123\" >"]
["<Data>ABC</Data>"]
["</DepartmentDocument>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"acknowledgement\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>acknowledgement</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"deleteack\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>acknowledgement</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"deleteresponse\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>response</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"error\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>error</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789err</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"2\">https://www.dev.gateway.gov.uk/ggsubmission.asp"]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails></SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys></Keys>"]
["<GovTalkErrors>"]
["<Error>"]
["<RaisedBy>Inland revenue</RaisedBy>"]
["<Number>3001</Number>"]
["<Type>business</Type>"]
["<Text>submission error</Text>"]
["</Error>"]
["</GovTalkErrors>"]
["</GovTalkDetails>"]
["<Body>"]
["<ErrorResponse>"]
["<Application>"]
["<UTR>1111111111</UTR>"]
["<DateTimeStamp>2002-09-14</DateTimeStamp>"]
["</Application>"]
["<Error>"]
["<RaisedBy>cesa</RaisedBy>"]
["<Number>408</Number>"]
["<Type>business</Type>"]
["<Text>Amount in box exceeds other box</Text>"]
["<Location></Location>"]
["<Application>"]
["<ScheduleReference>tf</ScheduleReference>"]
["<ScheduleOccurrence>1</ScheduleOccurrence>"]
["<ErrorBoxNumber>14.15</ErrorBoxNumber>"]
["<GotoBoxNumber>14.11</GotoBoxNumber>"]
["</Application>"]
["</Error>"]
["</ErrorResponse>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"poll\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>poll</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID></CorrelationID>"]
["<Transformation>XML</Transformation>"]
[{"$f":"IF(Tax_return!HT1689=\"1\",\"<GatewayTest>1</GatewayTest>\",\"\")","v":""}]
["</MessageDetails>"]
["<SenderDetails></SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys></Keys>"]
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["<Body></Body>"]
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["</XML>"]
[]
["<XML ID=\"deletex\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>request</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID></CorrelationID>"]
["<Transformation>XML</Transformation>"]
[{"$f":"IF(Tax_return!HT1689=\"1\",\"<GatewayTest>1</GatewayTest>\",\"\")","v":""}]
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["<Keys></Keys>"]
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[]
[]
["    <DIV ID=\"utr\" STYLE=\"font-weight:bold;font-size:16\">"]
["      THE RESPONSE FROM HM REVENUE AND CUSTOMS IS"]
["      <BR>            "]
["      <BR>"]
["      UTR:"]
["      <SPAN ID=\"utrdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
["    <DIV ID=\"tn\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Taxpayer name:"]
["      <SPAN ID=\"tndata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"pe\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Period end:"]
["      <SPAN ID=\"pedata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
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["      Date and Time:"]
["      <SPAN ID=\"dtdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"sr\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Schedule:"]
["      <SPAN ID=\"srdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"so\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Occurrence:"]
["      <SPAN ID=\"sodata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
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["      Error Box No:"]
["      <SPAN ID=\"endata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"gt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Cross reference:"]
["      <SPAN ID=\"gtdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
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["      Message Code:"]
["      <SPAN ID=\"mcdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    <BR>"]
[]
["    <DIV ID=\"mt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Message Text:"]
["      <SPAN ID=\"mtdata\" STYLE=\"font-weight:bold\"></SPAN>"]
["    </DIV>"]
["    <BR>"]
[]
["Which disk drive? (only required if you are using a different disk)"]
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[{"$f":"\"<input type=\"\"text\"\" name = \"\"drive\"\" value=\"\"\" & sagefolder & \"\"\" />\"","v":"<input type=\"text\" name = \"drive\" value=\"c:\\my tax\\\" />"}]
["</form>"]
[]
["    <HR>"]
[]
["</body>"]
["</html>"]

{"sheet":"Responses","index":32,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Summary","index":33,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"sortsheet","index":34,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"ClientDetails","index":35,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[null,null,null,"Client Information"]
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[null,null,null,"Reference:"]
[null,null,null,3.1]
[null,null,null,3.3]
[]
[]
[]
[]
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[]
[null,null,null,"Year End 1:"]

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{"sheet":"Statements","index":37,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Extra","index":38,"n_rows":588,"n_cols":14,"rows_kept":588,"cut":false,"hidden":false,"merged":[]}
[null,"<-- type in true",null,null,"Change from last year"]
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["cg_entregainbf","CG Summary",null,1,null,null,null,false]
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["cg_print_page_4","CG Summary",null,1,null,null,null,false]
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["cg_print_page_8blosscf","CG Summary",1,{"$f":"IF(check_cg>0,1,0)","v":0},null,null,null,true,"cg_print_page_8blosscf"]
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["int_div_print_2","Tax_return",28,{"$f":"int_div_2+G57","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK977),1,IF(Tax_return!GK977=\"\",0,1))","v":0},false,"int_div_print_2"]
["int_div_print_6","Tax_return",26,{"$f":"int_div_6+G58","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1090),1,IF(Tax_return!GK1090=\"\",0,1))","v":0},false,"int_div_print_6"]
["int_div_print_7","Tax_return",58,{"$f":"int_div_7+G59","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1153),1,IF(Tax_return!GK1153=\"\",0,1))","v":0},false,"int_div_print_7"]
["int_div_print_8","Tax_return",27,{"$f":"int_div_8+G60","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1180),1,IF(Tax_return!GK1180=\"\",0,1))","v":0},false,"int_div_print_8"]
["int_div_print_9","Tax_return",25,{"$f":"int_div_9+G61","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1207),1,IF(Tax_return!GK1207=\"\",0,1))","v":0},false,"int_div_print_9"]
["lowerrate","Calc",null,1,null,null,null,false]
["lp_print_page_1","Land_property",null,{"$f":"IF(OR(check_lp>0,Land_property!R44),1,0)","v":0},null,null,null,false]
["lp_print_page_2","Land_property",null,{"$f":"IF(OR(check_lp>0,Land_property!R44),1,0)","v":0},null,null,null,false]
["lp_print_page_2losscf","Land_property",1,{"$f":"IF(OR(check_lp>0,Land_property!R44),1,0)","v":0},null,null,null,true,"lp_print_page_2losscf"]
["lump_sums_print_page_1","Tax_return",null,1,null,null,null,false]
["lump_sums_print_page_2","Tax_return",null,1,null,null,null,false]
["messagecode","Submission",null,1,null,null,null,false]
["messagetext","Submission",null,1,null,null,null,false]
["mor_print_page","Religion",15,1,null,null,null,false,"mor_print_page"]
["mor2_print_page","Religion2",15,1,null,null,null,false,"mor2_print_page"]
["nonres_print_page_1","Non_residence",17,1,null,null,null,false,"nonres_print_page_1"]
["nonres_print_page_2","Non_residence",44,{"$f":"D72","v":1},null,null,null,false,"nonres_print_page_2"]
["nonres_print_page_3","Non_residence",null,{"$f":"D72","v":1},null,null,null,false]
["parfu_print_page_0","Partnership",null,{"$f":"IF(OR(Partnership!$AH$172>0,check_pa1<>0),1,0)","v":0},null,null,null,false]
["parfu_print_page_1","Partnership",20,{"$f":"D75","v":0},null,null,null,false,"parfu_print_page_1"]
["parfu_print_page_1lossbf","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_1losscf","Partnership",1,{"$f":"D75","v":0},null,null,null,true]
["parfu_print_page_2","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_3","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_4","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_5","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu2_print_page_0","Partnership short",null,{"$f":"IF(OR('Partnership short'!$AH$168>0,check_pa2<>0),1,0)","v":0},null,null,null,false]
["parfu2_print_page_1","Partnership short",21,{"$f":"D83","v":0},null,null,null,false,"parfu2_print_page_1"]
["parfu2_print_page_1lossbf","Partnership short",null,{"$f":"D83","v":0},null,null,null,false]
["parfu2_print_page_1losscf","Partnership short",1,{"$f":"D83","v":0},null,null,null,true]
["parfu2_print_page_2","Partnership short",null,{"$f":"D83","v":0},null,null,null,false]
["parfu3_print_page_0","Partnership (3)",null,{"$f":"IF(OR('Partnership (3)'!$AH$172>0,check_pa3<>0),1,0)","v":0},null,null,null,false]
["parfu3_print_page_1","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_1lossbf","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_1losscf","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,true]
["parfu3_print_page_2","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_3","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_4","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_5","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu4_print_page_0","Partnership (4)",null,{"$f":"IF(OR('Partnership (4)'!$AH$172>0,check_pa4<>0),1,0)","v":0},null,null,null,false]
["parfu4_print_page_1","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_1lossbf","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_1losscf","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,true]
["parfu4_print_page_2","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_3","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_4","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_5","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu5_print_page_0","Partnership (5)",null,{"$f":"IF(OR('Partnership (5)'!$AH$172>0,check_pa5<>0),1,0)","v":0},null,null,null,false]
["parfu5_print_page_1","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_1lossbf","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_1losscf","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,true]
["parfu5_print_page_2","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_3","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_4","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_5","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["payments_made","Calculation",null,1,null,null,null,false]
["pollresult","Tax_return",null,1,null,null,null,false]
["print_tr_page_0","Tax_return",null,0,null,null,null,false]
["print_tr_page_1","Tax_return",56,1,null,null,null,false,"print_tr_page_1"]
["print_tr_page_10","Tax_return",null,1,null,null,null,false]
["print_tr_page_2","Tax_return",46,1,null,null,null,false,"print_tr_page_2"]
["print_tr_page_3","Tax_return",null,1,null,null,null,false]
["print_tr_page_4","Tax_return",40,1,null,null,null,false,"print_tr_page_4"]
["print_tr_page_4losscf","Tax_return",null,1,null,null,null,true]
["print_tr_page_5","Tax_return",0,1,null,null,null,false,"print_tr_page_5"]
["print_tr_page_6","Tax_return",54,1,null,null,null,false,"print_tr_page_6"]
["print_tr_page_6a","Tax_return",12,1,null,null,null,false,"print_tr_page_6a"]
["print_tr_page_6b","Tax_return",null,1,null,null,null,false]
["print_tr_page_7","Tax_return",null,1,null,null,null,false]
["print_tr_page_8","Tax_return",null,1,null,null,null,false]
["print_tr_page_9","Tax_return",21,1,null,null,null,false,"print_tr_page_9"]
["pro2_range","Land_property",null,1,null,null,null,false]
["proplbf","Land_property",null,1,null,null,null,false]
["Report_Categories","ReportCategories",null,1,null,null,null,false]
["Revenue_status","Tax_return",null,1,null,null,null,false]
["Revenue_status_date","Tax_return",null,1,null,null,null,false]
["se_print_page_1","Self_employment",32,1,null,null,null,false,"se_print_page_1"]
["se_print_page_2","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_3","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_3losscf","Self_employment",1,{"$f":"D133","v":1},null,null,null,true]
["se_print_page_4","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_5","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_6","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se1_losscf","Self_employment",1,{"$f":"D133","v":1},null,null,null,true,"se1_losscf"]
["se2_losscf","Self_employment short 1",1,1,null,null,null,true,"se2_losscf"]
["se2_print_page_1","Self_employment short 1",19,{"$f":"D141","v":1},null,null,null,false,"se2_print_page_1"]
["se2_print_page_2","Self_employment short 1",null,{"$f":"D141","v":1},null,null,null,false]
["se3_losscf","Self_employment short 2",1,{"$f":"IF(check_se3<>0,1,0)","v":0},null,null,null,true,"se3_losscf"]
["se3_print_page_1","Self_employment short 2",null,{"$f":"D144","v":0},null,null,null,false]
["se3_print_page_2","Self_employment short 2",null,{"$f":"D144","v":0},null,null,null,false]
["se4_print_page_1","Lloyds",null,{"$f":"IF(check_se4<>0,1,0)","v":0},null,null,null,false]
["se4_print_page_2","Lloyds",null,{"$f":"D147","v":0},null,null,null,false]
["se4_print_page_3","Lloyds",null,{"$f":"D147","v":0},null,null,null,false]
["se4_print_page_4","Lloyds",null,{"$f":"D147","v":0},null,null,null,false]
["se5_losscf","Self_employment2",1,{"$f":"IF(check_se5<>0,1,0)","v":0},null,null,null,true,"se5_losscf"]
["se5_print_page_1","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_2","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_3","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_3losscf","Self_employment2",null,{"$f":"D151","v":0},null,null,null,true]
["se5_print_page_4","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_5","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_6","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["trusts_print_page_1","Trusts",null,{"$f":"IF(OR(check_tu>0,Trusts!R49),1,0)","v":0},null,null,null,false]
["trusts_print_page_2","Trusts",null,{"$f":"IF(OR(check_tu>0,Trusts!R49),1,0)","v":0},null,null,null,false]
[]
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["Unlisted shares",{"$f":"IF('CG working sheet'!C16=\"\",0,1)","v":1}]
["Other property, assets and gains",{"$f":"IF('CG working sheet'!E18=\"\",0,1)","v":1}]
["Residential property",{"$f":"IF('CG working sheet'!C25=\"\",0,1)","v":1}]
[null,{"$f":"IF('CG working sheet'!F51=\"\",0,1)","v":0}]
[null,{"$f":"SUM(B163:B168)","v":5}]
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["11010",2]
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["11100",4]
["11101",5]
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[]
[null,10]
["tupp1",{"$f":"IF(supplementary1,B287+2,B287)","v":10}]
["tupp2",{"$f":"B288","v":10}]
["tupp3",{"$f":"IF(supplementary3,B289+4,B289)","v":10}]
["tupp4",{"$f":"IF(supplementary4,B290+4+2,B290)","v":10}]
["tupp5",{"$f":"IF(supplementary5,B291+2,B291)","v":10}]
["tupp6",{"$f":"IF(supplementary6,B292+6,B292)","v":10}]
["tupp7",{"$f":"IF(supplementary7,B293+2,B293)","v":10}]
["tupp8",{"$f":"IF(supplementary8,B294+2,B294)","v":10}]
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[]
[]
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[83,"S","01010011"]
[115,"s","01110011"]
[138,"Š","10001010"]
[154,"š","10011010"]
[223,"ß","11011111"]
[84,"T","01010100"]
[116,"t","01110100"]
[222,"Þ","11011110"]
[254,"þ","11111110"]
[153,"™","10011001"]
[85,"U","01010101"]
[117,"u","01110101"]
[218,"Ú","11011010"]
[250,"ú","11111010"]
[217,"Ù","11011001"]
[249,"ù","11111001"]
[219,"Û","11011011"]
[251,"û","11111011"]
[220,"Ü","11011100"]
[252,"ü","11111100"]
[86,"V","01010110"]
[118,"v","01110110"]
[87,"W","01010111"]
[119,"w","01110111"]
[88,"X","01011000"]
[120,"x","01111000"]
[89,"Y","01011001"]
[121,"y","01111001"]
[221,"Ý","11011101"]
[253,"ý","11111101"]
[159,"Ÿ","10011111"]
[255,"ÿ","11111111"]
[90,"Z","01011010"]
[122,"z","01111010"]
[142,"Ž","10001110"]
[158,"ž","10011110"]
[]
["CG data items","budget 2"]
["cg_description",40352]
["cg_datesale"]
["cg_dateacq"]
["cg_electiondes"]
["cg_disposal"]
["cg_costofsale"]
["cg_cost"]
["cg_incidental"]
["cg_improvement"]
["cg_election"]
["cg_entre"]
["cg_entre_tick"]
["cg_rttt"]
["cg_rttttax"]
["cg_selection"]
[]
["cg_mastercounter"]
[]
["male date se exception",{"$f":"DATE(LEFT(TaxYear,4)-66,4,7)","v":"1957-04-07"}]
["female date se exception",{"$f":"DATE(LEFT(TaxYear,4)-66,4,7)","v":"1957-04-07"}]
[]
["pension male",{"$f":"DATE(LEFT(TaxYear,4)-65,4,5)","v":"1958-04-05"}]
["pension female",{"$f":"DATE(LEFT(TaxYear,4)-65,4,5)","v":"1958-04-05"}]
[]
["coding out",{"$f":"DATE(LEFT(TaxYear,4)+1,12,30)","v":"2024-12-30"}]
[]
["Entrepreneurs relief",10000000]
[]
["cg check",{"$f":"DATE(LEFT(TaxYear,4)+1,3,31)","v":"2024-03-31"}]
[]
["start of tax year",{"$f":"DATE(LEFT(TaxYear,4),4,6)","v":"2023-04-06"}]
["end of tax year",{"$f":"DATE(LEFT(TaxYear,4)+1,4,5)","v":"2024-04-05"}]