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[null,null,"HM Revenue"]
[null,null,"& Customs",null,null,null,null,null,null,"Statement of income from trust"]
[]
[]
["Trustees may use this form to tell the beneficiary about their income payments or entitlement from the trust."]
["Do not include any income shown on this form on form R185(Settlor) ‘Statement of trust income chargeable on settlor’ that"]
["you give to another person."]
["Settlor-interested trusts – income arising to the trust"]
["Income arising to the trust is taxable on the settlor so you should include that income on form R185(Settlor). Do not include"]
["it here. For interest in possesion trusts, income arising to the trust belongs to the beneficiary, but the beneficiary is not taxed"]
["on that income if it is treated as that of the settlor. You should include that income on form R185(Settlor) and not on this form."]
["Settlor-interested trusts – discretionary income payments"]
["Discretionary income paid to the settlor is not taxable on the settlor because the settlor has already been taxed on the"]
["income as it arose. Do not include it here or on any form R185(Settlor). Discretionary income paid to a beneficiary who is not"]
["the settlor is taxable on the beneficiary under special rules. Include that income here, unless the payment is made to the minor"]
["child of the settlor. For payments to the settlor’s minor children see R185(Settlor)."]
[]
["Notes for beneficiaries are included on page 1 and 2 of this form. For annuities and other annual payments, use form R185 instead."]
[]
["The beneficiary’s income or entitlement for the year ended 5 April 2022 is shown on page 2 and 3 of this form."]
[]
[null,"The beneficiary",null,null,null,null,null,"The trust"]
[]
[null,"Full name of beneficiary",null,null,null,null,null,"Full name of trust"]
[null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""}]
[null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""}]
[null,"Address",null,null,null,null,null,"Unique Taxpayer Reference (UTR) of trust"]
[null,null,null,null,null,null,null,{"$f":"utr","v":0}]
[null,null,null,null,null,null,null,"Trust agent’s or solicitor’s reference"]
[]
[]
[null,"Postcode"]
[]
[]
["Notes for beneficiaries"]
["Keep this form and refer to it if making a tax return or claiming a tax repayment."]
["If you need to complete a tax return, copy the amounts of income from boxes 1 to 5 to the corresponding boxes on the"]
["SA107 ‘Trusts etc’ pages of the tax return. Do not send us this R185(Trust Income) unless we ask you to."]
["Box 2",null,"If the trustees have made an entry in box 2, copy this amount to box 2 on the SA107 ‘Trusts etc.’ pages. This amount"]
[null,null,"is treated as taxed and there will be no further tax to pay on this income."]
["Box 3",null,"Read the notes to box 3 if the income in this box includes gross trading income (other than from a partnership) of"]
[null,null,"£1,000 or less and/or UK property income (before expenses) of £1,000 or less, or if your share of allowable expenses"]
[null,null,"deducted are less than £1,000. For more information go to www.gov.uk/guidance/tax-free-allowances-on-property-"]
[null,null,"and-trading-income. If you want to claim the trading and property allowances, you’ll need to obtain the following"]
[null,null,"additional information from the trustees:"]
[]
[]
[null,null,"i. the net amount after tax taken off in box 3 relating to eligible trading income and/or UK property income"]
[]
[null,null,"ii. the tax amount"]
[null,null,"iii. the gross income (before deducting any expenses)"]
[null,null,"iv. your share of allowable expenses deducted"]
[null,null,"You claim the allowances instead of deducting any expenses (including mortgage interest) by entering on page TR3"]
[null,null,"of the tax return (SA100), the gross amount of the trading income and UK property income in box 17, the allowance"]
[null,null,"(of up to £1,000 for property income and up to £1,000 for trading income) in box 18, the tax amount in box 19"]
[null,null,"and make a note of the type of income in box 21. The amount of the allowance claimed in box 18 must take into"]
[null,null,"account other trading income or property income allowance amounts reported on the self-employment, UK property"]
[null,null,"and foreign pages of the tax return. Do not include the net amount after tax taken off and tax amount, relating to"]
[null,null,"this trading or UK property income, in the boxes on the SA107 Trust pages of the tax return. Any remaining amount"]
[null,null,"of other non-savings income should still be included in box 3 net of expenses and tax. If box 3 includes UK property"]
[null,null,"income, read the notes for box 25."]
[]
["R185(Trust Income)",null,null,null,null,"Page 1",null,null,null,"HMRC 04/22"]
[]
["Notes for beneficiaries continued"]
["Box 4",null,"In the second line trustees show the tax that has been paid by them on the savings income. You will get a credit for"]
[null,null,"that. From 6 April 2016 most individuals have a Personal Savings Allowance of up to £1,000 and may not pay tax on"]
[null,null,"savings interest below that amount."]
["Box 5",null,"In the second line trustees show the tax that has been paid by them on the dividend income. You will get a credit for"]
[null,null,"that. From 6 April 2018 individuals have a Dividend Allowance of £2,000 which means there is no tax to pay on the"]
[null,null,"first £2,000 of dividend income."]
["Box 6",null,"Include this income in the pages of your tax return dealing with that particular type of income, not the"]
[null,null,"SA107 ‘Trusts etc.’ pages. For example, if the income is rent, include it in the SA105 ‘UK Property’ pages."]
["Box 7",null,"If you are resident in the UK, include this information on the SA106 ‘Foreign pages’ of your tax return, not the"]
[null,null,"SA107 ‘Trusts’ pages (and claim the property income allowance against this income, if relevant). The notes for"]
[null,null,"box 7 on page 3 show which columns on the SA106 ‘Foreign pages’ to use."]
["Box 8",null,"Include this amount in the scrip dividends boxes of the main tax return, not the SA107 'Trusts etc.' pages."]
["Box 25",null,"The cost of getting a loan or alternative finance to buy a property that is let, and any interest on those loans"]
[null,null,"and alternative finance is restricted for residential let properties. From 6 April 2020 no residential financial"]
[null,null,"costs are allowed as a deduction for each property business. If you receive residential property income from a"]
[null,null,"non-discretionary trust you can claim a tax reduction. Ask the trustees to provide you with a completed working"]
[null,null,"sheet to enable you to calculate the reduction. You cannot claim this tax reduction if you’re claiming the property"]
[null,null,"income allowance. For more information go to www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-"]
[null,null,"how-its-worked-out-including-case-studies"]
["Box 25.1",null,"Put any unused residential finance costs brought forward from previous years in this box."]
["Box 42",null,"Include this income in box 42 of the SA106."]
["If you need to claim a tax repayment copy the figures at boxes 1 to 8 to the boxes on the R40 Claim for repayment of"]
["tax deducted from savings and investments as follows:"]
["• box 1 to boxes 4.2 and 4.3 on the R40"]
["• box 2 to box 4.10 on the R40"]
["• box 3 to boxes 4.4 and 4.5 on the R40 - read the notes on claiming the trading and property allowance below if the"]
["  income in box 3 includes gross trading income (other than from a partnership) of £1,000 or less and/or UK property"]
["  income (before expenses) of £1,000 or less, or if your share of allowable expenses deducted are less than £1,000"]
["• box 4 to boxes 4.6 and 4.7 on the R40"]
["• box 5 to boxes 4.8 and 4.9 on the R40"]
["• box 6 to box 3.4 and/or box 7.4 on the R40, as appropriate"]
["• box 7 to boxes 6.1 to 6.12 on the R40, as appropriate (if you’re claiming the property income allowance against this"]
["  income, include the amount of the allowance in box 6.6 instead of deducting any expenses)"]
["• box 8 to box 3.7 on the R40"]
[]
["Claiming the trading and property allowance(s)"]
["If you decide to claim the allowance(s), instead of expenses, you’ll need additional information, read the notes to box 3."]
["When completing R40 enter the gross amount of the trading income and UK property income less the allowance (of up to"]
["£1,000 across all UK and Foreign property income and up to £1,000 for trading income) in box 7.4, the tax amount in box 7.5"]
["and make a note of the type of income in box 7.6. Do not include the net amount after tax taken off and tax amount of this"]
["trading or UK property income, in boxes 4.4 and 4.5 on the R40, but any remaining amounts of non-savings income and tax"]
["paid should still be included in boxes 4.4 and 4.5. For more information on how to complete the R40 go to www.gov.uk ‘R40"]
["Notes’. For more information on the trading and property income allowance, go to www.gov.uk/guidance/tax-free-allowances-on"]
["property-and-trading-income"]
[]
["Discretionary income payment from a trust"]
[]
[1,null,"Net payments from non settlor-interested UK resident",null,null,2,null,"Total payments from settlor-interested trusts."]
[null,null,"trusts (excluding box 2 income) – after tax taken off.",null,null,null,null,"If the trust is settlor-interested (that is, the settlor or"]
[null,null,"– enter the actual amount paid – enter the amount of tax",null,null,null,null,"settlor’s spouse or civil partner retains an interest in"]
[null,null,"treated as deducted at the trust rate in the box below.",null,null,null,null,"the trust), use box 2 to show payments to a beneficiary"]
[null,null,"(for details of how to calculate the tax credit, go to",null,null,null,null,"other than the settlor (these payments form part of the"]
[null,null,"www.gov.uk/trusts-taxes/trusts-and-income-tax)",null,null,null,null,"non-settlor beneficiary’s taxable income) – enter the"]
[null,null,null,null,null,null,null,"actual amount of the payment in box 2 (do not gross"]
[null,null,null,null,null,null,null,"it up and do not include payments to the settlor)"]
[null,null,"Tax credit at the trust rate on box 1 payment"]
[null,null,{"$f":"ROUND(C120*45/55,2)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,"Page 2"]
[]
["Non-discretionary income entitlement from a trust"]
[]
[3,null,"Net amount of non-savings income taxed at basic rate",null,null,5,null,"Net amount of income taxed at dividend rate"]
[null,null,"– after tax taken off (this includes rental income, it does",null,null,null,null,"– after tax taken off (this includes dividends"]
[null,null,"not include interest or dividend income)",null,null,null,null,"from UK companies)"]
[]
[null,null,"Tax paid on box 3 income",null,null,null,null,"Tax paid on box 5 income"]
[null,null,{"$f":"ROUND(C134*0.2/0.8,2)","v":0},null,null,null,null,{"$f":"ROUND(H134*0.075/0.925,2)","v":0}]
[]
[4,null,"Net amount of savings income taxed at basic rate",null,null,6,null,"Untaxed income"]
[null,null,"– after tax taken off (this includes bank or",null,null,null,null,"– on a separate sheet of paper, tell the beneficiary"]
[null,null,"building society interest)",null,null,null,null,"what type of income this is"]
[]
[null,null,"Tax paid on box 4 income"]
[null,null,{"$f":"ROUND(C141*0.2/0.8,2)","v":0}]
[]
[]
[]
[7,null,"Foreign income – the taxable amount is the total of the",null,null,8,null,"Stock or scrip dividends – dividend paid"]
[null,null,"net amount, plus UK tax paid, foreign tax paid and any"]
[null,null,"foreign dividend tax credit that may be due",null,null,null,null,"Notional tax on box 8 income"]
[null,null,"(on a separate sheet of paper tell the beneficiary"]
[null,null,"what type of income this is)"]
[null,null,"Gross amount of income before deducting any UK,"]
[null,null,"foreign or special withholding tax",null,null,25,null,"Residential property income - amount of residential"]
[null,null,null,null,null,null,null,"property income or restricted finance costs for calculating"]
[null,null,"Copy this figure to column B on the SA106 ‘Foreign’ pages.",null,null,null,null,"relief for residential finance costs (use working sheet"]
[null,null,"To claim the tax reduction for disallowable finance costs on",null,null,null,null,"in the SA107 notes."]
[null,null,"foreign property income, copy this figure to box 24 of the"]
[null,null,"SA106 and ask the trustees to provide you with the total"]
[null,null,"allowable finance costs (for box 17 SA106), the disallowed",null,null,"25.1",null,"Unused residential finance costs brought forward"]
[null,null,"finance costs (for box 24.1 SA106) and the unused",null,null,null,null,"from previous years"]
[null,null,"residential finance costs brought forward from previous"]
[null,null,"years (for box 24.2 SA106). In box 14 put the"]
[null,null,"total property income, plus the amount in box 17.",null,null,42,null,"Settlement benefit charge – if the beneficiary is a close"]
[null,null,null,null,null,null,null,"family member of the settlor of a non-resident trust, and"]
[null,null,"Foreign tax paid on foreign income – foreign tax is",null,null,null,null,"they received, or are treated as having received a benefit"]
[null,null,"the lower of the foreign tax actually withheld and the",null,null,null,null,"from the trust, or are the recipient of an onward gift then"]
[null,null,"amount of tax credit allowed under the terms of a",null,null,null,null,"the value of the payment benefit received should be"]
[null,null,"Double Taxation Agreement",null,null,null,null,"entered here, so far as it can be matched to the available"]
[null,null,null,null,null,null,null,"protected income"]
[null,null,"Copy this figure to column C on the SA106 'Foreign' pages"]
[null,null,"UK tax paid on foreign income – including any special"]
[null,null,"withholding tax paid)"]
[]
[null,null,"Copy this figure to column D on the SA106 'Foreign' pages"]
[]
["Declaration"]
[]
[null,"Signature and date"]
[null,"I confirm that the information given on this form is correct."]
[]
[null,"Signature of trustee",null,null,null,"Date DD/MM/YYYY"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Page 3"]

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["THE RESPONSE FROM THE HM REVENUE AND CUSTOMS IS"]
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["Taxpayer name:",{"$f":"name","v":"(Please enter the Trustee or Taxpayer name here)"}]
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["Period end:",{"$f":"Tax_return!HW1446","v":"2022-04-05"}]
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["Date and Time:"]
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["Error Box No:"]
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["Message Code:"]
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["Message Text:"]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"This is the PRINT OPTIONS section of SA900"]
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[null,null,null,null,null,null,null,"Instructions ",null,"www.sa2000.co.uk/Instructions%20for%20filing%20with%20TA%20online.pdf"]
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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,{"$f":"IF(ISNUMBER(VALUE(SUBSTITUTE(_utr1,\" \",\"\"))),VALUE(SUBSTITUTE(_utr1,\" \",\"\")),0)","v":0}]
[null,"HM Revenue & Customs",null,null,{"$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,null,null,null,null,null,null,null,null,"Issue address"]
[null,null,null,null,null,null,null,null,null,null,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,"2022-04-06",null,null,null,null,"(Please enter the Trustee or Taxpayer name here)"]
[null,{"$f":"\"Trust and Estate Tax Return for the year ended 5 April \" & LEFT(TaxYear,2) & RIGHT(TaxYear,2)","v":"Trust and Estate Tax Return for the year ended 5 April 2022"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Please enter the address here)"]
[null,"This is a copy of the information that will be transmitted to the HM Revenue & Customs"]
[null,"once authorised by you. The copy includes all completed supplementary pages &",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs"]
[null,"attachments. Before transmitting the return (or amendment) information to HM Revenue &"]
[null,"Customs using the Self Assessment Online Service, your tax adviser must provide you"]
[null,"with a copy of your tax return (or amended tax return) information for you to declare that"]
[null,"the information is correct and complete to the best of your knowledge and belief and"]
[null,"approve submission to HM Revenue & Customs. If you give false information or conceal"]
[null,"any part of your income or chargeable gains you may be liable to financial penalties. It is"]
[null,"recommended that you retain a copy of the Tax Return (or amended tax return"]
[null,"information) transmitted to HMRC. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Phone",null,null,null,null,null,null,null,"Reference"]
[null,{"$f":"\"The HM Revenue & Customs IRmark number assigned to your tax return information is:\"","v":"The HM Revenue & Customs IRmark number assigned to your tax return information is:"}]
[]
[]
[null,{"$f":"irmark &\". This number appears on each page \"","v":". This number appears on each page "}]
[null,"of this copy which is consecutively numbered."]
[]
[null,"The following details comprise the information to be sent electronically.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This Notice requires you by law to send us a tax",null,null,null,null,null,"Make sure your payment of any tax the trust or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"return giving details of income and disposals of",null,null,null,null,null,"estate owes reaches us by 31 January 2023."]
[null,"Trust",null,null,{"$f":"name & trust_name","v":"(Please enter the Trustee or Taxpayer 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,null,null,null,null,"chargeable assets, and any documents we ask for,",null,null,null,null,null,"Otherwise you will have to pay interest, and"]
[null,"Taxpayer Reference",null,null,{"$f":"utr & \"\"","v":"0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for the year 6 April 2021 to 5 April 2022. We",null,null,null,null,null,"possibly a late payment penalty."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"have sent you this paper form to fill in, but you",null,null,null,null,null,"We may check the Trust and Estate Tax Return."]
[null,{"$f":"\"I understand that when I advise \" &GO788& \" 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,"can also file the tax return online using our",null,null,null,null,null,"There are penalties for supplying false or"]
[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,null,null,"internet service (you will need to buy",null,null,null,null,null,"incomplete information."]
[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,null,null,"commercial software).",null,null,null,null,null,"Calculating the trust or estate’s 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,"Make sure the tax return, and any documents we",null,null,null,null,null,"You can choose to calculate the trust or estate's 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,"ask for, reach us by:",null,null,null,null,null,"But if you do not want to, and providing we receive"]
[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,null,null,"• 31 October 2022 if you want us to calculate",null,null,null,null,null,"the return by 31 October 2022, we will work out"]
[null,null,null,null,null,null,null,null,null,null,null,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 trust's or estate's tax or if you file a paper",null,null,null,null,null,"the tax for you and let you know if there is tax to pay"]
[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,null,null,"   tax return, or both, or",null,null,null,null,null,"by 31 January 2023."]
[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,null,null,"• 31 January 2023 if you file the return online.",null,null,null,null,null,"However, if you file later than 31 October 2022 or"]
[null,"have nominated a charity to receive all or part of your repayment, the relevant question",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Whichever method you choose, the tax return",null,null,null,null,null,"3 months after the date this notice was given, see the"]
[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,null,null,"and any documents asked for must reach us by",null,null,null,null,null,"Trust and Estate Tax Calculation Guide (sent with this"]
[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,"the relevant deadline or we will charge an",null,null,null,null,null,"return unless we know you have a tax adviser)."]
[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,null,null,"automatic penalty of £100."]
[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,"If you file online, you have until 31 January to",null,null,null,null,null,"The Trust and Estate Tax Return - 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,"file the tax return and you’ll receive an instant",null,null,null,null,null,"responsibilities"]
[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,null,null,"on-screen acknowledgement telling you that we’ve",null,null,null,null,null,"We have sent you pages 1 to 12 of the 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,"received it. You can still file online even if we’ve",null,null,null,null,null,"You might need other forms – '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,"sent you a paper tax return. To file online,",null,null,null,null,null,"if the trust or estate had particular income or 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,"go directly to our official website by typing",null,null,null,null,null,"gains. Use page 3 to check."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms into your internet",null,null,null,null,null,"You are responsible for sending us a complete 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,"browser address bar. Do not use a search website",null,null,null,null,null,"correct return, but we are here to help you get it right."]
[null,null,null,null,null,{"$f":"irmark&\"\"","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to find HMRC services online.",null,null,null,null,null,"Ways we can help you:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• the Trust and Estate Tax Return guide should"]
[null,null,null,{"$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,"If this return has been issued to you after",null,null,null,null,null,"   answer most of your questions, go 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,"31 July 2022, then you must make sure that you",null,null,null,null,null,"   www.gov.uk/taxreturnforms"]
[{"$f":"TEXT(A105,\"###########################\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"fill it in and return it by the later of:",null,null,null,null,null,"• phone us on the number above"]
[null,null,null,null,null,{"$f":"LEFT(D104,1)","v":"0"},{"$f":"VALUE(F107)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• the relevant dates above, or"]
[null,null,null,null,null,{"$f":"MID($D$104,2,1)","v":""},6,{"$f":"F108*G108","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• 3 months after the date of issue"]
[null,null,null,null,null,{"$f":"MID($D$104,3,1)","v":""},7,{"$error":"#VALUE!"}]
[]
[null,null,null,null,null,{"$f":"MID($D$104,4,1)","v":""},8,{"$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,{"$f":"trust_name&\" \"&utr&\" \"&TEXT(TODAY(),\"dd/mm/yyyy\")","v":"  0 24/03/2023"}]
[null,null,null,null,null,{"$f":"MID($D$104,5,1)","v":""},9,{"$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,"SA900","TRUST AND ESTATE TAX RETURN: Page 1 (Substitute)(QMS)"]
[null,null,null,null,null,{"$f":"MID($D$104,6,1)","v":""},10,{"$error":"#VALUE!"}]
[null,null,null,null,null,{"$f":"MID($D$104,7,1)","v":""},5,{"$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,"INCOME AND CAPITAL GAINS for the year ended 5 April 2022"]
[null,null,null,null,null,{"$f":"MID($D$104,8,1)","v":""},4,{"$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,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 2 of \"&tupp25)","v":""},null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,{"$f":"MID($D$104,9,1)","v":""},3,{"$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,"Step 1",null,"You may not have to answer all the questions in this tax return.",null,null,null,null,null,null,null,null,null,null,null,null,"Tick if this applies"]
[null,null,null,null,null,{"$f":"MID($D$104,10,1)","v":""},2,{"$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,null,"1)","If you are the trustee of a bare trust (except an unauthorised unit trust), that is, one in which"]
[null,null,null,null,null,null,null,{"$f":"SUM(H108:H117)","v":{"$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,"- read the",null,null,"the beneficiary(ies) has/have an immediate and absolute title to both capital and income, you can",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK118,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,{"$f":"11-MOD(H118,11)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes in the",null,null,"go straight to Question 17 on page 10. Do not tick the box if you choose to complete the return."]
[null,null,null,null,null,null,null,{"$f":"IF(H119>9,H119-9,H119)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust and",null,"2)","If you are the personal representative of a deceased person, completing this tax return for a"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Estate",null,null,"period of administration and all the points below apply:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax Return",null,null,{"$f":"+CHAR(108)","v":"l"},"all the income arose 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guide",null,null,"l","you do not wish to claim reliefs (Questions 10A and 10B)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"l","no annual payments have been made out of capital (Question 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,"l","all income has had tax deducted before you received it"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"l","there are no accrued income profits or losses, no income from 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,"gilt strips, company share buy backs, offshore income gains, or gains on life insurance policies, life"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 or capital redemption policies where no tax is treated as having been paid on 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,"l","no capital payments or benefits have been received from a non-resident, dual resident 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,"immigrating trust"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"then, if you have made no chargeable disposals, go straight to Question 17 on page 10.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK131,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made chargeable disposals, answer Questions 5 and 6 at Step 2 and then"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Questions 17 to 22.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK133,CHAR(254),CHAR(168))","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,"3)","If you are the trustee of an interest in possession trust (one which is exclusively an 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,null,null,null,null,null,null,null,"in possession trust), 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,{"$f":"+CHAR(108)","v":"l"},"no income arose to the trust, or",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK136,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"all trust income is received directly by the beneficiary(ies), or",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK137,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"all the income arose in the UK and has had tax deducted before you receive it , or",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK139,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"part of the income is received directly by the beneficiary(ies) and the part that isn’t"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"received directly by the beneficiary(ies) comprises only income arising in the UK which"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"has had tax deducted before you receive it",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK142,CHAR(254),CHAR(168))","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,"and all of the following points 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,null,null,null,"- the answer will be 'No' in box 8.13 of Question 8"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 no accrued income charges or reliefs, no income from deeply discounted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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, gilt strips, company share buy-backs, offshore income gains, or gains on life"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  insurance policies, life annuities or capital redemption policies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 do not wish to claim reliefs (Questions 10A and 10B)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- no annual payments have been made out of capital (Question 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,"- no further capital has been added to the settlement (Question 12)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- no capital payments have been made to, or for the benefit of, relevant children of the settlor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  during their lifetime (Question 15)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 trust has never been non-resident and has never received any capital from another"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  trust which is, or at any time has been, non-resident (Question 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"then, if you have not made any chargeable disposals, go straight to Question 17 on page 10.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK155,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made chargeable disposals, answer Questions 5 and 6 at Step 2 and then"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Questions 17 to 22.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK157,CHAR(254),CHAR(168))","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,"4)","If you are the trustee of a charitable trust you must complete the charity 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,"as well as this form."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"If you are claiming exemption from tax on all your income and gains, you can go straight"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to Question 7. You should answer Questions 10 and 11, if appropriate, and complete"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Questions 19, 20, and 22",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK162,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"you are claiming exemption from tax on only part of your income and gains, you must"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"answer Questions 1 to 9 for any income for which you are not claiming exemption."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You should answer Questions 10 and 11, if appropriate, and complete Questions 19, 20 and 22.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BK165,CHAR(254),CHAR(168))","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,"5)","In any other cases, including if you are the trustee of an unauthorised unit trust, you 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,null,null,"go to Step 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,"Step 2",null,"Answer Questions 1 to 7 and 23 to check if you need supplementary pages to give details of particular"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 gains. The notes in the Trust and Estate Tax Return Guide will help. When you have answered"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Questions 1 to 7 and Question 23, answer Question 8."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 to www.gov.uk/taxreturnforms to download any supplementary pages that you need. Make sure 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,null,"download the supplementary pages for the Trust and Estate 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,{"$f":"footer","v":"  0 24/03/2023"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN: PAGE 2(Substitute)(QMS)"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," INCOME AND CAPITAL GAINS for the year ended 5 April 2022"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 3 of \"&tupp25)","v":""},null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Make sure you have the supplementary pages you need;"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q1",null,"Did the trust or estate make any profit or loss from a sole trade?",null,null,null,null,null,null,null,"tick the box below when you have got them"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Read the note for this box in the Trust and Estate Tax Return Guide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you are the personal representative of a deceased Name at Lloyd's",null,null,null,null,null,"YES",{"$f":"IF(supplementary1=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"                     Trust and estate trade",{"$f":"IF(supplementary1=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q2",null,"Did the trust or estate make any profit or loss or have"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"any other income from a partnership?",null,null,null,null,null,"YES",{"$f":"IF(supplementary2=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"          Trust and estate partnership",{"$f":"IF(supplementary2=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q3",null,"Did the trust or estate receive any UK property income?",null,null,null,null,null,"YES",{"$f":"IF(supplementary3=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"   Trust and estate UK property",{"$f":"IF(supplementary3=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q4",null,"Did the trust or estate receive any income from"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"foreign companies or savings institutions, offshore"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"funds or trusts abroad, land and property abroad,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or make gains on foreign life insurance policies?",null,null,null,null,null,"YES",{"$f":"IF(CE200=TRUE,CHAR(254),CHAR(168))","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,"Is the trust or estate claiming relief for 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,null,null,null,"paid on foreign income or gains, or relief from 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,null,null,null,null,null,null,null,null,null,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 under a Double Taxation Agreement?",null,null,null,null,null,"YES",{"$f":"IF(CE203=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"                     Trust and estate foreign",{"$f":"IF(supplementary4=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,{"$f":"OR(CE200=TRUE,CE203=TRUE)","v":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,null,null,null,null,null,null,null,"Q5",null,"Capital Gains 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,null,"Did the trust or estate dispose of chargeable 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Answer ‘Yes’ if the trust or estate disposed of chargeable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 and details of the gains or losses made are"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"required in this return. Read the note for this box in the guide.",null,null,null,null,null,"YES",{"$f":"IF(CE207=TRUE,CHAR(254),CHAR(168))","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,"Answer 'Yes' if you want to make a claim or election"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 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,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"IF(CE217=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"            Trust and estate capital gains",{"$f":"IF(supplementary5=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,{"$f":"OR(CE207=TRUE,CE217=TRUE)","v":false}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q6",null,"Is the trust claiming to be not resident in the UK, or dual resident"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the UK and another country for all or part of the year?",null,null,null,null,null,"YES",{"$f":"IF(CE225=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"  Trust and estate non-residence",{"$f":"IF(supplementary6=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,{"$f":"OR(CE223=TRUE,CE225=TRUE)","v":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,null,null,null,null,null,null,null,"Q7",null,"Is the trust claiming total or partial exemption from"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 because of its charitable status?",null,null,null,null,null,"YES",{"$f":"IF(supplementary7=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"                    Trust and estate charities",{"$f":"IF(supplementary7=TRUE,CHAR(254),CHAR(168))","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,"Q23",null,"Pensions - in the case of an estate, are there any tax charges and/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,"taxable lump sums? Read the note for this box in the guide.",null,null,null,null,null,"YES",{"$f":"IF(supplementary25=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,"                                        Estate pensions charges etc.",{"$f":"IF(supplementary25=TRUE,CHAR(254),CHAR(168))","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,"Q8",null,"Read the notes for this question in the guide. Answer all the questions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Are you completing this tax return",null,null,null,null,null,null,null,null,"No",null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 period of administration?",null,null,null,null,null,null,null,"8.1",{"$f":"IF(CF233=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.2",{"$f":"IF(CF233,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF233)","v":true}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","as the trustee of an unauthorised unit trust?",null,null,null,null,null,null,null,"8.3",{"$f":"IF(CF235=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.4",{"$f":"IF(CF235,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF235)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","as the trustee of an employment related trust?",null,null,null,null,null,null,null,"8.5",{"$f":"IF(CF237=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.6",{"$f":"IF(CF237,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF237)","v":true}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","as the trustee of an Heritage Maintenance Fund?",null,null,null,null,null,null,null,"8.7",{"$f":"IF(CF239=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.8",{"$f":"IF(CF239,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF239)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","as the trustee of an Employer Financed Retirement Benefit Scheme (EFRBS)?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 this happened during the Return year please enter the date the EFRBS first became",null,null,null,null,null,null,null,"8.9",{"$f":"IF(CF242=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.10",{"$f":"IF(CF242,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF242)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"operative in box 21.9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you are a trustee,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","can any settlor (or living settlor’s spouse or civil partner) benefit from",null,null,null,null,null,null,null,"8.11",{"$f":"IF(CF245=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.12",{"$f":"IF(CF245,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF245)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the capital or 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,"-","are you a participator in an underlying non-resident company"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 company that would be a close company if it were resident in the UK)?",null,null,null,null,null,null,null,"8.13",{"$f":"IF(CF248=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.14",{"$f":"IF(CF248,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF248)","v":true}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","is the trust liable to Income Tax at the special trust rates (the trust rate of 45%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","has a valid vulnerable beneficiary election been made?",null,null,null,null,null,null,null,"8.17",{"$f":"IF(CF254=FALSE,CHAR(254),CHAR(168))","v":"þ"},null,"8.18",{"$f":"IF(CF254,CHAR(254),CHAR(168))","v":"¨"},{"$f":"NOT(CF254)","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,null,null,null,null,null,null,null,null,null,null,null,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":"  0 24/03/2023"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 exclude income which has had tax deducted before you received it unless:"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  is a Working Sheet in the guide which",null,null,"Amount after tax taken off",null,null,"Tax taken off",null,null,"Gross amount 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,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"},"Taxed UK interest distributions and alternative finance receipts"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 the year ended 5 April 2022"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"shares and loans written off",null,null,null,null,null,null,null,"9.13",{"$f":"HR1328","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"on which tax is treated as paid",null,null,null,null,null,"9.15",null,"9.16"]
[]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2021-22 losses carried 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Company purchase of its own shares",null,null,null,null,null,"box 9.25 not in use",null,"9.26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN: PAGE 5(Substitute)(QMS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.4A and/or 10.1B to 10.1C as"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Trustees: annual payments",null,null,null,"10.2A",null,"10.3A",{"$f":"ROUND(0.2*DT422/0.8,2)","v":0},"10.4A",{"$f":"DT422+DV422","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Trustees: patent royalties",null,null,null,"10.5A",null,"10.6A",{"$f":"ROUND(0.2*DT424/0.8,2)","v":0},"10.7A",{"$f":"DT424+DV424","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Amount of relief claimed – read the notes in the guide",null,null,null,null,null,null,null,"10.1C"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Annual payments",null,null,null,"11.1",null,"11.2",null,"11.3",{"$f":"DT443+DV443","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12.1",null,null,null,null,null,null,"12.2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(DX469>0,OR(DO464=\"\",DO465=\"\",DV464=\"\")),\"Please provide the name, address and a description\",\"\")","v":""},null,null,null,null,null,"Value of asset"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q13","Is any part of the trust income not liable to tax at",null,null,null,null,"If yes, fill in boxes 13.7 to 13.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 13.19 to 13.19 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide",{"$f":"+CHAR(108)","v":"l"},"Amount of income chargeable at the savings rate",null,null,null,null,null,"13.9",0]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide",{"$f":"+CHAR(108)","v":"l"},"Amount of income chargeable at the savings rate",null,null,null,null,null,"13.15",0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Trust management expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on this Trust and EstateTax Return (non-resident trusts only)",null,null,null,null,null,"13.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income is not settlor-interested?",null,null,"YES",{"$f":"IF(EM553=TRUE,CHAR(254),CHAR(168))","v":"¨"},"applicable, go to question 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 9 and carry on filling in the tax return.",null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.1",{"$f":"IF(_ben1=1,benname1&\"\",\"\")","v":""},null,null,null,null,"14.2",{"$f":"IF(_ben1=1,MAX(0.001,analysis!I16),0)","v":0},{"$f":"IF(FA590=TRUE,CHAR(254),CHAR(168))","v":"¨"},"Tick the box if 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(disben2>0,ER592=\"\"),\"Please provide a beneficiary's name on the Analysis sheet\",\"\")","v":""},null,null,null,null,null,null,null,"settlor and the settlor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(disben6>0,ER600=\"\"),\"Please provide a beneficiary's name on the Analysis sheet\",\"\")","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,{"$f":"+CHAR(108)","v":"l"},"Amount, if any, of unused tax pool brought forward from last year (enter '0' if appropriate)",null,null,null,null,null,null,"14.15"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q15A","Were there capital transactions between the trustees and",null,null,null,null,null,null,null,"If yes, fill in boxes 15A.1 to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 enter the name(s) of the settlor(s) in the 'Additional information' box, box 21.9"]
[]
[]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"15A.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 INFORMATION for the year ended 5 April 2022"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"provided any benefits for, beneficiaries?",null,null,null,null,"YES",{"$f":"IF(FN653=TRUE,CHAR(254),CHAR(168))","v":"¨"},"fill in box 16.1. If not applicable,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"},"Total capital payments or value of benefits provided",null,null,null,null,null,"16.1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.10",null,null,null,null,"16.11"]
[]
[]
[]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name of trust",null,null,null,"Date trust set up"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 17.1 to 17.10 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q17",null,"Do you want to calculate the tax?",null,null,null,null,null,"YES",{"$f":"IF(GF718=TRUE,CHAR(254),CHAR(168))","v":"þ"},null,null,null,null,{"$f":"NOT(GF718)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"account, enter your reduced payment in box 17.7 and say why in",null,null,null,null,null,"not need to make"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on Estate Pension Charges etc.",null,null,null,null,null,null,null,null,"17.10",{"$f":"Pensions!M90","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q18",null,"If the trust or estate has paid too much tax do you want to",null,null,null,null,null,null,null,null,null,"If yes, fill in boxes 18.1 to 18.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"to your nominee's bank or building society",null,null,{"$f":"IF(AND(GE748=TRUE,GE753=TRUE),\"*** Not both ***\",\"\")","v":""},null,null,{"$f":"+CHAR(108)","v":"l"},"If you would like a cheque to be sent to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(GE752=TRUE,GE753=TRUE),\"*** Not Both 18.2 and 18.8B ***\",\"\")","v":""},null,null,null,null,null,"18.9A",{"$f":"IF(GE754,CHAR(254),CHAR(168))","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,"Branch sort code",null,null,null,null,null,null,"18.11"]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"18.7",null,null,null,null,null,null,null,"of your 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Q19","Please provide a daytime phone number in case we need to contact you with any questions about the",null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 11 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"your adviser's reference for you."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with the trust, and you've provided the updated details on the Trust Register",null,null,null,null,null,null,null,null,"20.1",{"$f":"IF(GT796=TRUE,CHAR(254),CHAR(168))","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,"will or the rules of intestacy that apply in England & Wales, please tick box 21.3. Read the notes in the guide.",null,null,null,null,null,null,null,"21.3",{"$f":"IF(GT810=TRUE,CHAR(254),CHAR(168))","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,"excessive payments on account or any Gift Aid repayments claimed from HMRC Charities",null,null,null,null,null,null,null,"21.6"]
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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,null,null,null,null,null,null,null,null,null,null,null,"I have filled in and am sending back to you the following Trust and Estate Tax Return Pages:"]
[]
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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,null,null,null,null,null,null,null,null,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,null,null,null,null,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"},"Total",null,{"$f":"HO1020&HO1021&HO1022&HO1023&HO1024&HO1025&HO1026&HO1027&HO1028&HO1029&HO1030&HO1031&HO1032&HO1033&HO1034&HO1035&HO1036&HO1037&HO1038&HO1039","v":""},{"$f":"ROUND(SUM(HR1020:HR1039),2)","v":0},{"$f":"ROUND(SUM(HS1020:HS1039),2)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Interest",{"$f":"trust_name&\" \"","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,"Description","Date","Nominal value","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-9.9999999999999995E-8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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*HR1124-0.0000001","v":-9.9999999999999995E-8}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"HQ1187&HQ1188","v":""}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Stock dividends from UK companies",{"$f":"TaxYear","v":"2021/22"}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TaxYear","v":"2021/22"}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Don't use this schedule ********",{"$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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"shares and loans written off"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"},"Other income - non savings",null,"G45",{"$f":"IJ1849-IH1849","v":0},"G46",{"$f":"IF(_ben3=2,MAX(0,MIN(analysis!K127-IF1845-IF1846-IF1847-IF1848,ID1849)),0)","v":0},"G47",{"$f":"ROUND(IJ1849*0.2,2)","v":0},"G48",{"$f":"IF(_ben3=2,analysis!K124,0)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 column above"]
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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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust Tax Warnings"]
[]
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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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"warnings+IF(ISERROR(HZ1981),0,HZ1981)","v":1}]

{"sheet":"analysis","index":5,"n_rows":149,"n_cols":43,"rows_kept":149,"cut":false,"hidden":false,"merged":[]}
[null,"Tax calculation working sheet - continued"]
[null,"Tick the box if you are changing any standard analysis",null,null,null,{"$f":"utr","v":0},{"$f":"trust_name","v":" "}]
[null,"Analysis of income and expenditure"]
[]
[null,null,null,null,null,null,null,null,"Beneficiary no 1","Beneficiary no 2","Beneficiary no 3","Beneficiary no 4","Beneficiary no 5","Beneficiary no 6"]
[{"$f":"+CHAR(110)","v":"n"},"Name of beneficiary"]
[null,"Address of beneficiary"]
[]
[]
[]
[]
[{"$f":"+CHAR(110)","v":"n"},"Type of interest"]
[null,null,null,null,null,"Total trust","Taxed at rate","Available for",{"$f":"IF(AND(I12=2,I14=0),\"Enter proportion %\",IF(AND(OR(I12=3,I12=4,I12=1),I14<>0),\"Not applicable\",\"\"))","v":""},"","","","",""]
[null,null,null,null,null,"income","applicable to trusts","distribution at",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,{"$f":"SUM(AD14:AI14)","v":0}]
[null,null,null,null,null,null,null,"trustee's discretion",{"$f":"IF(AND(I14<>0,I16<>0),\"Not both\",IF(AND(OR(I12=1,I12=4),I16=0),\"Enter amount\",IF(AND(I12=2,I16<>0),\"Not applicable\",\"\")))","v":""},"","","","",""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,0,0,0,{"$f":"SUM(AD16:AI16)","v":0},{"$f":"IF(I$12=1,I16,0)","v":0},0,0,0,0,0,{"$f":"SUM(AK16:AP16)","v":0}]
[{"$f":"+CHAR(110)","v":"n"},"Interest",null,null,null,null,null,null,1]
[]
[{"$f":"+CHAR(108)","v":"l"},"Interest from UK banks, building societies and",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Y12=2,Y14=0),\"Enter proportion%\",IF(AND(OR(Y12=3,Y12=4,Y12=1),Y14<>0),\"Not applicable\",\"\"))","v":""}]
[null,"deposit takers"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific purpose",null,null,null,null,null,"Total","Life tenants",null,null,null,null,null,"Total","Settlor",null,null,null,null,null,"Total"]
[null,"- where no tax has been deducted",null,null,"Taxable amount",{"$f":"Tax_return!CV295","v":0},{"$f":"H22-AJ22","v":0},{"$f":"F22-V22-AC22","v":0},{"$f":"allocatetaxreturn($F22,I$12,I$16,I$14,$V22,$H22,$G22)","v":0},0,0,0,0,0,null,{"$f":"IF(I$12=4,I22,0)","v":0},0,0,0,0,0,{"$f":"SUM(P22:U22)","v":0},{"$f":"IF(I$12=2,I22,0)","v":0},0,0,0,0,0,{"$f":"SUM(W22:AB22)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD22:AI22)","v":0}]
[]
[null,"- where tax has been deducted (NOT USED)",null,null,"Gross amount",{"$f":"Tax_return!CV300","v":0},{"$f":"H24-AJ24","v":0},{"$f":"F24-V24-AC24","v":0},{"$f":"allocatetaxreturn($F24,I$12,I$16,I$14,$V24,$H24,$G24)","v":0},{"$f":"allocatetaxreturn($F24,J$12,J$16,J$14,$V24,$H24,$G24)","v":0},{"$f":"allocatetaxreturn($F24,K$12,K$16,K$14,$V24,$H24,$G24)","v":0},0,0,{"$f":"allocatetaxreturn($F24,N$12,N$16,N$14,$V24,$H24,$G24)","v":0},null,{"$f":"IF(I$12=4,I24,0)","v":0},{"$f":"IF(J$12=4,J24,0)","v":0},0,0,0,0,{"$f":"SUM(P24:U24)","v":0},{"$f":"IF(I$12=2,I24,0)","v":0},0,0,0,0,0,{"$f":"SUM(W24:AB24)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD24:AI24)","v":0}]
[null,null,null,null,"Tax deducted",{"$f":"Tax_return!CS300","v":0},{"$f":"H25-AJ25","v":0},{"$f":"F25-V25-AC25","v":0},{"$f":"allocatetaxreturn($F25,I$12,I$16,I$14,$V25,$H25,$G25)","v":0},0,0,0,0,{"$f":"allocatetaxreturn($F25,N$12,N$16,N$14,$V25,$H25,$G25)","v":0},null,{"$f":"IF(I$12=4,I25,0)","v":0},0,0,0,0,0,{"$f":"SUM(P25:U25)","v":0},{"$f":"IF(I$12=2,I25,0)","v":0},0,0,0,0,0,{"$f":"SUM(W25:AB25)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD25:AI25)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Other taxed UK interest distributions",null,null,"Gross amount",{"$f":"Tax_return!CV306","v":0},{"$f":"H27-AJ27","v":0},{"$f":"F27-V27-AC27","v":0},{"$f":"allocatetaxreturn($F27,I$12,I$16,I$14,$V27,$H27,$G27)","v":0},0,0,{"$f":"allocatetaxreturn($F27,L$12,L$16,L$14,$V27,$H27,$G27)","v":0},0,0,null,{"$f":"IF(I$12=4,I27,0)","v":0},0,0,0,0,0,{"$f":"SUM(P27:U27)","v":0},{"$f":"IF(I$12=2,I27,0)","v":0},0,0,0,0,0,{"$f":"SUM(W27:AB27)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD27:AI27)","v":0}]
[null,null,null,null,"Tax deducted",{"$f":"Tax_return!CS306","v":0},{"$f":"H28-AJ28","v":0},{"$f":"F28-V28-AC28","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P28:U28)","v":0},0,0,0,0,0,0,{"$f":"SUM(W28:AB28)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD28:AI28)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"National Savings",null,null,"Taxable amount",{"$f":"Tax_return!CV310","v":0},{"$f":"H30-AJ30","v":0},{"$f":"F30-V30-AC30","v":0},{"$f":"allocatetaxreturn($F30,I$12,I$16,I$14,$V30,$H30,$G30)","v":0},0,0,0,0,0,null,{"$f":"IF(I$12=4,I30,0)","v":0},0,0,0,0,0,{"$f":"SUM(P30:U30)","v":0},{"$f":"IF(I$12=2,I30,0)","v":0},0,0,0,0,0,{"$f":"SUM(W30:AB30)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD30:AI30)","v":0}]
[null,"(other than FIRST Option Bonds)"]
[]
[{"$f":"+CHAR(108)","v":"l"},"National Savings FIRST Option Bonds",null,null,"Gross amount",{"$f":"Tax_return!CV314","v":0},{"$f":"H33-AJ33","v":0},{"$f":"F33-V33-AC33","v":0},{"$f":"allocatetaxreturn($F33,I$12,I$16,I$14,$V33,$H33,$G33)","v":0},{"$f":"allocatetaxreturn($F33,J$12,J$16,J$14,$V33,$H33,$G33)","v":0},0,{"$f":"allocatetaxreturn($F33,L$12,L$16,L$14,$V33,$H33,$G33)","v":0},0,0,null,{"$f":"IF(I$12=4,I33,0)","v":0},0,0,0,0,0,{"$f":"SUM(P33:U33)","v":0},{"$f":"IF(I$12=2,I33,0)","v":0},0,0,0,0,0,{"$f":"SUM(W33:AB33)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD33:AI33)","v":0}]
[null,null,null,null,"Tax deducted",{"$f":"Tax_return!CS314","v":0},{"$f":"H34-AJ34","v":0},{"$f":"F34-V34-AC34","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P34:U34)","v":0},0,0,0,0,0,0,{"$f":"SUM(W34:AB34)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD34:AI34)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Other income from UK savings and",null,null,"Gross amount",{"$f":"Tax_return!CV318","v":0},{"$f":"H36-AJ36","v":0},{"$f":"F36-V36-AC36","v":0},{"$f":"allocatetaxreturn($F36,I$12,I$16,I$14,$V36,$H36,$G36)","v":0},{"$f":"allocatetaxreturn($F36,J$12,J$16,J$14,$V36,$H36,$G36)","v":0},0,0,0,{"$f":"allocatetaxreturn($F36,N$12,N$16,N$14,$V36,$H36,$G36)","v":0},null,{"$f":"IF(I$12=4,I36,0)","v":0},0,0,0,0,0,{"$f":"SUM(P36:U36)","v":0},{"$f":"IF(I$12=2,I36,0)","v":0},0,0,0,0,0,{"$f":"SUM(W36:AB36)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD36:AI36)","v":0}]
[null,"investments (except dividends)",null,null,"Tax deducted",{"$f":"Tax_return!CS318","v":0},{"$f":"H37-AJ37","v":0},{"$f":"F37-V37-AC37","v":0},{"$f":"allocatetaxreturn($F37,I$12,I$16,I$14,$V37,$H37,$G37)","v":0},0,0,0,0,{"$f":"allocatetaxreturn($F37,N$12,N$16,N$14,$V37,$H37,$G37)","v":0},null,0,0,0,0,0,0,{"$f":"SUM(P37:U37)","v":0},0,0,0,0,0,0,{"$f":"SUM(W37:AB37)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD37:AI37)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Dividends"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Dividends and other qualifying",null,null,"Dividend plus credit",{"$f":"Tax_return!DK343","v":0},{"$f":"H41-AJ41","v":0},{"$f":"F41-V41-AC41","v":0},{"$f":"allocatetaxreturn($F41,I$12,I$16,I$14,$V41,$H41,$G41)","v":0},{"$f":"allocatetaxreturn($F41,J$12,J$16,J$14,$V41,$H41,$G41)","v":0},0,0,0,{"$f":"allocatetaxreturn($F41,N$12,N$16,N$14,$V41,$H41,$G41)","v":0},null,{"$f":"IF(I$12=4,I41,0)","v":0},{"$f":"IF(J$12=4,J41,0)","v":0},{"$f":"IF(K$12=4,K41,0)","v":0},0,0,0,{"$f":"SUM(P41:U41)","v":0},{"$f":"IF(I$12=2,I41,0)","v":0},0,0,0,0,0,{"$f":"SUM(W41:AB41)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD41:AI41)","v":0}]
[null,"distributions from UK companies",null,null,"Tax credit",{"$f":"Tax_return!DI343","v":0},{"$f":"H42-AJ42","v":0},{"$f":"F42-V42-AC42","v":0},{"$f":"allocatetaxreturn($F42,I$12,I$16,I$14,$V42,$H42,$G42)","v":0},0,0,0,0,{"$f":"allocatetaxreturn($F42,N$12,N$16,N$14,$V42,$H42,$G42)","v":0},null,{"$f":"IF(I$12=4,I42,0)","v":0},{"$f":"IF(J$12=4,J42,0)","v":0},0,0,0,0,{"$f":"SUM(P42:U42)","v":0},0,0,0,0,0,0,{"$f":"SUM(W42:AB42)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD42:AI42)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Dividend distributions from UK authorised"]
[null,"unit trusts and open-ended investment",null,null,"Dividend plus credit",{"$f":"Tax_return!DK347","v":0},{"$f":"H45-AJ45","v":0},{"$f":"F45-V45-AC45","v":0},{"$f":"allocatetaxreturn($F45,I$12,I$16,I$14,$V45,$H45,$G45)","v":0},{"$f":"allocatetaxreturn($F45,J$12,J$16,J$14,$V45,$H45,$G45)","v":0},0,{"$f":"allocatetaxreturn($F45,L$12,L$16,L$14,$V45,$H45,$G45)","v":0},{"$f":"allocatetaxreturn($F45,M$12,M$16,M$14,$V45,$H45,$G45)","v":0},0,null,{"$f":"IF(I$12=4,I45,0)","v":0},0,0,0,0,0,{"$f":"SUM(P45:U45)","v":0},{"$f":"IF(I$12=2,I45,0)","v":0},0,0,0,0,0,{"$f":"SUM(W45:AB45)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD45:AI45)","v":0}]
[null,"companies",null,null,"Tax credit",{"$f":"Tax_return!DI347","v":0},{"$f":"H46-AJ46","v":0},{"$f":"F46-V46-AC46","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P46:U46)","v":0},0,0,0,0,0,0,{"$f":"SUM(W46:AB46)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD46:AI46)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Stock dividends from UK companies",null,null,"Dividend plus tax",{"$f":"Tax_return!DK350","v":0},{"$f":"H48-AJ48","v":0},{"$f":"F48-V48-AC48","v":0},{"$f":"allocatetaxreturn($F48,I$12,I$16,I$14,$V48,$H48,$G48)","v":0},{"$f":"allocatetaxreturn($F48,J$12,J$16,J$14,$V48,$H48,$G48)","v":0},{"$f":"allocatetaxreturn($F48,K$12,K$16,K$14,$V48,$H48,$G48)","v":0},0,0,{"$f":"allocatetaxreturn($F48,N$12,N$16,N$14,$V48,$H48,$G48)","v":0},null,{"$f":"IF(I$12=4,I48,0)","v":0},0,0,0,0,0,{"$f":"SUM(P48:U48)","v":0},{"$f":"IF(I$12=2,I48,0)","v":0},0,0,0,0,0,{"$f":"SUM(W48:AB48)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD48:AI48)","v":0}]
[null,null,null,null,"Notional tax",{"$f":"Tax_return!DI350","v":0},{"$f":"H49-AJ49","v":0},{"$f":"F49-V49-AC49","v":0},{"$f":"allocatetaxreturn($F49,I$12,I$16,I$14,$V49,$H49,$G49)","v":0},0,0,0,0,{"$f":"allocatetaxreturn($F49,N$12,N$16,N$14,$V49,$H49,$G49)","v":0},null,0,0,0,0,0,0,{"$f":"SUM(P49:U49)","v":0},0,0,0,0,0,0,{"$f":"SUM(W49:AB49)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD49:AI49)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Dividends and other qualifying distributions received",null,null,"Amount of dividend only",{"$f":"Tax_return!DG355","v":0},{"$f":"H51-AJ51","v":0},{"$f":"F51-V51-AC51","v":0},{"$f":"allocatetaxreturn($F51,I$12,I$16,I$14,$V51,$H51,$G51)","v":0},{"$f":"allocatetaxreturn($F51,J$12,J$16,J$14,$V51,$H51,$G51)","v":0},{"$f":"allocatetaxreturn($F51,K$12,K$16,K$14,$V51,$H51,$G51)","v":0},0,0,0,null,{"$f":"IF(I$12=4,I51,0)","v":0},0,0,0,0,0,{"$f":"SUM(P51:U51)","v":0},{"$f":"IF(I$12=2,I51,0)","v":0},0,0,0,0,0,{"$f":"SUM(W51:AB51)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD51:AI51)","v":0}]
[null,"by unauthorised unit trusts (NOT USED)"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Scrip dividends received by unauthorised unit trusts",null,null,"Amount of dividend only",{"$f":"Tax_return!DG359","v":0},{"$f":"H54-AJ54","v":0},{"$f":"F54-V54-AC54","v":0},{"$f":"allocatetaxreturn($F54,I$12,I$16,I$14,$V54,$H54,$G54)","v":0},{"$f":"allocatetaxreturn($F54,J$12,J$16,J$14,$V54,$H54,$G54)","v":0},{"$f":"allocatetaxreturn($F54,K$12,K$16,K$14,$V54,$H54,$G54)","v":0},0,0,0,null,{"$f":"IF(I$12=4,I54,0)","v":0},0,0,0,0,0,{"$f":"SUM(P54:U54)","v":0},{"$f":"IF(I$12=2,I54,0)","v":0},0,0,0,0,0,{"$f":"SUM(W54:AB54)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD54:AI54)","v":0}]
[null,"(NOT USED)"]
[{"$f":"+CHAR(108)","v":"l"},"Bonus issues of securities and redeemable",null,null,"Taxable amount",{"$f":"Tax_return!DK363","v":0},{"$f":"H56-AJ56","v":0},{"$f":"F56-V56-AC56","v":0},{"$f":"allocatetaxreturn($F56,I$12,I$16,I$14,$V56,$H56,$G56)","v":0},0,0,{"$f":"allocatetaxreturn($F56,L$12,L$16,L$14,$V56,$H56,$G56)","v":0},0,0,null,{"$f":"IF(I$12=4,I56,0)","v":0},0,0,0,0,0,{"$f":"SUM(P56:U56)","v":0},{"$f":"IF(I$12=2,I56,0)","v":0},0,0,0,0,0,{"$f":"SUM(W56:AB56)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD56:AI56)","v":0}]
[null,"shares and loans written off",null,null,"Notional tax",{"$f":"Tax_return!DI363","v":0},{"$f":"H57-AJ57","v":0},{"$f":"F57-V57-AC57","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P57:U57)","v":0},0,0,0,0,0,0,{"$f":"SUM(W57:AB57)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD57:AI57)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Other income"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Other income",null,null,"Gross amount",{"$f":"Tax_return!DK379","v":0},{"$f":"H61-AJ61","v":0},{"$f":"F61-V61-AC61","v":0},{"$f":"allocatetaxreturn($F61,I$12,I$16,I$14,$V61,$H61,$G61)","v":0},0,0,{"$f":"allocatetaxreturn($F61,L$12,L$16,L$14,$V61,$H61,$G61)","v":0},0,0,null,{"$f":"IF(I$12=4,I61,0)","v":0},0,0,0,0,0,{"$f":"SUM(P61:U61)","v":0},{"$f":"IF(I$12=2,I61,0)","v":0},0,0,0,0,0,{"$f":"SUM(W61:AB61)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD61:AI61)","v":0}]
[null,null,null,null,"Tax deducted",{"$f":"Tax_return!DI379","v":0},{"$f":"H62-AJ62","v":0},{"$f":"F62-V62-AC62","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P62:U62)","v":0},0,0,0,0,0,0,{"$f":"SUM(W62:AB62)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD62:AI62)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Company purchase of its own shares",null,null,"Taxable amount",{"$f":"Tax_return!DK391","v":0},{"$f":"H64-AJ64","v":0},{"$f":"F64-V64-AC64","v":0},{"$f":"allocatetaxreturn($F64,I$12,I$16,I$14,$V64,$H64,$G64)","v":0},{"$f":"allocatetaxreturn($F64,J$12,J$16,J$14,$V64,$H64,$G64)","v":0},{"$f":"allocatetaxreturn($F64,K$12,K$16,K$14,$V64,$H64,$G64)","v":0},0,0,0,null,{"$f":"IF(I$12=4,I64,0)","v":0},0,0,0,0,0,{"$f":"SUM(P64:U64)","v":0},{"$f":"IF(I$12=2,I64,0)","v":0},0,0,0,0,0,{"$f":"SUM(W64:AB64)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD64:AI64)","v":0}]
[null,null,null,null,"Notional tax",{"$f":"Tax_return!DI391","v":0},{"$f":"H65-AJ65","v":0},{"$f":"F65-V65-AC65","v":0},{"$f":"allocatetaxreturn($F65,I$12,I$16,I$14,$V65,$H65,$G65)","v":0},{"$f":"allocatetaxreturn($F65,J$12,J$16,J$14,$V65,$H65,$G65)","v":0},0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P65:U65)","v":0},0,0,0,0,0,0,{"$f":"SUM(W65:AB65)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD65:AI65)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Trade",null,null,"Taxable profits less offset losses",{"$f":"trade!BC223-trade!BA206","v":0},{"$f":"H67-AJ67","v":0},{"$f":"F67-V67-AC67","v":0},{"$f":"allocatetaxreturn($F67,I$12,I$16,I$14,$V67,$H67,$G67)","v":0},0,0,{"$f":"allocatetaxreturn($F67,L$12,L$16,L$14,$V67,$H67,$G67)","v":0},0,0,null,{"$f":"IF(I$12=4,I67,0)","v":0},0,0,0,0,0,{"$f":"SUM(P67:U67)","v":0},{"$f":"IF(I$12=2,I67,0)","v":0},0,0,0,0,0,{"$f":"SUM(W67:AB67)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD67:AI67)","v":0}]
[null,null,null,null,"Tax deducted",{"$f":"trade!BC231+trade!BC237","v":0},{"$f":"H68-AJ68","v":0},{"$f":"F68-V68-AC68","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P68:U68)","v":0},0,0,0,0,0,0,{"$f":"SUM(W68:AB68)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD68:AI68)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Partnership",null,null,"Taxable profits less offset losses",{"$f":"Partnership!U79-Partnership!R61-Partnership!AJ95","v":0},{"$f":"H70-AJ70","v":0},{"$f":"F70-V70-AC70","v":0},{"$f":"allocatetaxreturn($F70,I$12,I$16,I$14,$V70,$H70,$G70)","v":0},0,0,0,0,0,null,{"$f":"IF(I$12=4,I70,0)","v":0},0,0,0,0,0,{"$f":"SUM(P70:U70)","v":0},{"$f":"IF(I$12=2,I70,0)","v":0},0,0,0,0,0,{"$f":"SUM(W70:AB70)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD70:AI70)","v":0}]
[]
[]
[{"$f":"+CHAR(110)","v":"n"},"Land & Property",null,null,"Profit for year less offset losses",{"$f":"Land_property!AH160-Land_property!S85-Land_property!AF162","v":0},{"$f":"H73-AJ73","v":0},{"$f":"F73-V73-AC73","v":0},{"$f":"allocatetaxreturn($F73,I$12,I$16,I$14,$V73,$H73,$G73)","v":0},{"$f":"allocatetaxreturn($F73,J$12,J$16,J$14,$V73,$H73,$G73)","v":0},{"$f":"allocatetaxreturn($F73,K$12,K$16,K$14,$V73,$H73,$G73)","v":0},{"$f":"allocatetaxreturn($F73,L$12,L$16,L$14,$V73,$H73,$G73)","v":0},{"$f":"allocatetaxreturn($F73,M$12,M$16,M$14,$V73,$H73,$G73)","v":0},{"$f":"allocatetaxreturn($F73,N$12,N$16,N$14,$V73,$H73,$G73)","v":0},null,{"$f":"IF(I$12=4,I73,0)","v":0},0,0,0,0,0,{"$f":"SUM(P73:U73)","v":0},{"$f":"IF(I$12=2,I73,0)","v":0},0,0,0,0,0,{"$f":"SUM(W73:AB73)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD73:AI73)","v":0}]
[null,null,null,null,"Tax deducted",{"$f":"Land_property!AF104","v":0},{"$f":"H74-AJ74","v":0},{"$f":"F74-V74-AC74","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P74:U74)","v":0},0,0,0,0,0,0,{"$f":"SUM(W74:AB74)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD74:AI74)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Foreign"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Resident trusts only",null,null,"Int Income and gains",{"$f":"Foreign!V65+Foreign!AN145+Foreign!AN153","v":0},{"$f":"H78-AJ78","v":0},{"$f":"F78-V78-AC78","v":0},{"$f":"allocatetaxreturn($F78,I$12,I$16,I$14,$V78,$H78,$G78)","v":0},{"$f":"allocatetaxreturn($F78,J$12,J$16,J$14,$V78,$H78,$G78)","v":0},{"$f":"allocatetaxreturn($F78,K$12,K$16,K$14,$V78,$H78,$G78)","v":0},{"$f":"allocatetaxreturn($F78,L$12,L$16,L$14,$V78,$H78,$G78)","v":0},0,{"$f":"allocatetaxreturn($F78,N$12,N$16,N$14,$V78,$H78,$G78)","v":0},null,{"$f":"IF(I$12=4,I78,0)","v":0},0,0,0,0,0,{"$f":"SUM(P78:U78)","v":0},{"$f":"IF(I$12=2,I78,0)","v":0},0,0,0,0,0,{"$f":"SUM(W78:AB78)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD78:AI78)","v":0}]
[null,null,null,null,"UK tax",{"$f":"Foreign!T65+Foreign!AL145","v":0},{"$f":"H79-AJ79","v":0},{"$f":"F79-V79-AC79","v":0},{"$f":"allocatetaxreturn($F79,I$12,I$16,I$14,$V79,$H79,$G79)","v":0},0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P79:U79)","v":0},0,0,0,0,0,0,{"$f":"SUM(W79:AB79)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD79:AI79)","v":0}]
[null,null,null,null,"Div Income and gains",{"$f":"Foreign!V93","v":0},{"$f":"H80-AJ80","v":0},{"$f":"F80-V80-AC80","v":0},{"$f":"allocatetaxreturn($F80,I$12,I$16,I$14,$V80,$H80,$G80)","v":0},{"$f":"allocatetaxreturn($F80,J$12,J$16,J$14,$V80,$H80,$G80)","v":0},0,0,0,{"$f":"allocatetaxreturn($F80,N$12,N$16,N$14,$V80,$H80,$G80)","v":0},null,0,0,0,0,0,0,{"$f":"SUM(P80:U80)","v":0},0,0,0,0,0,0,{"$f":"SUM(W80:AB80)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD80:AI80)","v":0}]
[null,null,null,null,"UK tax",{"$f":"Foreign!T93","v":0},{"$f":"H81-AJ81","v":0},{"$f":"F81-V81-AC81","v":0},{"$f":"allocatetaxreturn($F81,I$12,I$16,I$14,$V81,$H81,$G81)","v":0},0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P81:U81)","v":0},0,0,0,0,0,0,{"$f":"SUM(W81:AB81)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD81:AI81)","v":0}]
[null,null,null,null,"Tax credit relief",{"$f":"Foreign!BE201","v":0},{"$f":"H82-AJ82","v":0},{"$f":"F82-V82-AC82","v":0},{"$f":"allocatetaxreturn($F82,I$12,I$16,I$14,$V82,$H82,$G82)","v":0},{"$f":"allocatetaxreturn($F82,J$12,J$16,J$14,$V82,$H82,$G82)","v":0},0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P82:U82)","v":0},0,0,0,0,0,0,{"$f":"SUM(W82:AB82)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD82:AI82)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Deductions"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Interest on loans (from Q10A)",null,null,"Gross amount",{"$f":"Tax_return!DX420+Tax_return!DX422+Tax_return!DX424","v":0},{"$f":"H86-AJ86","v":0},{"$f":"F86-V86-AC86","v":0},{"$f":"allocatetaxreturn($F86,I$12,I$16,I$14,$V86,$H86,$G86)","v":0},0,0,{"$f":"allocatetaxreturn($F86,L$12,L$16,L$14,$V86,$H86,$G86)","v":0},0,0,null,{"$f":"IF(I$12=4,I86,0)","v":0},0,0,0,0,0,{"$f":"SUM(P86:U86)","v":0},{"$f":"IF(I$12=2,I86,0)","v":0},0,0,0,0,0,{"$f":"SUM(W86:AB86)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD86:AI86)","v":0}]
[null,null,null,null,"Tax deducted",{"$f":"Tax_return!DV422+Tax_return!DV424","v":0},{"$f":"H87-AJ87","v":0},{"$f":"F87-V87-AC87","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P87:U87)","v":0},0,0,0,0,0,0,{"$f":"SUM(W87:AB87)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD87:AI87)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},{"$f":"\"Loss used in \" & TaxYear & \" (from box 9.36)\"","v":"Loss used in 2021/22 (from box 9.36)"},null,null,"Loss",{"$f":"Tax_return!DK382","v":0},{"$f":"H89-AJ89","v":0},{"$f":"F89-V89-AC89","v":0},{"$f":"allocatetaxreturn($F89,I$12,I$16,I$14,$V89,$H89,$G89)","v":0},{"$f":"allocatetaxreturn($F89,J$12,J$16,J$14,$V89,$H89,$G89)","v":0},0,{"$f":"allocatetaxreturn($F89,L$12,L$16,L$14,$V89,$H89,$G89)","v":0},0,0,null,{"$f":"IF(I$12=4,I89,0)","v":0},0,0,0,0,0,{"$f":"SUM(P89:U89)","v":0},{"$f":"IF(I$12=2,I89,0)","v":0},0,0,0,0,0,{"$f":"SUM(W89:AB89)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD89:AI89)","v":0}]
[null,"Exceptional deductions from Box 12.16",null,null,null,{"$f":"Tax_return!EK550","v":0},{"$f":"H90-AJ90","v":0},{"$f":"F90-V90-AC90","v":0},0,0,0,0,0,0,null,0,0,0,0,0,0,{"$f":"SUM(P90:U90)","v":0},0,0,0,0,0,0,{"$f":"SUM(W90:AB90)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD90:AI90)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Trust management expenses",null,null,null,{"$f":"Tax_return!EK542","v":0},{"$f":"H92-AJ92","v":0},{"$f":"F92-V92-AC92","v":0},{"$f":"allocatetaxreturn($F92,I$12,I$16,I$14,$V92,$H92,$G92)","v":0},0,0,0,0,0,null,{"$f":"IF(I$12=4,I92,0)","v":0},0,0,0,0,0,{"$f":"SUM(P92:U92)","v":0},{"$f":"IF(I$12=2,I92,0)","v":0},0,0,0,0,0,{"$f":"SUM(W92:AB92)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD92:AI92)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Allocated to non-taxable income (Non-resident trusts only)",null,null,null,{"$f":"Newcalc!J296","v":0},{"$f":"H94-AJ94","v":0},{"$f":"F94-V94-AC94","v":0},{"$f":"IF($F92=0,0,I92*$F94/$F92)","v":0},0,0,0,0,0,null,{"$f":"IF(I$12=4,I94,0)","v":0},0,0,0,0,0,{"$f":"SUM(P94:U94)","v":0},{"$f":"IF(I$12=2,I94,0)","v":0},0,0,0,0,0,{"$f":"SUM(W94:AB94)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD94:AI94)","v":0}]
[]
[{"$f":"+CHAR(108)","v":"l"},"Allocated to taxable income",null,null,null,{"$f":"F92-F94","v":0},{"$f":"H96-AJ96","v":0},{"$f":"F96-V96-AC96","v":0},{"$f":"MAX(0,I92-I94)","v":0},0,0,0,0,0,null,{"$f":"IF(I$12=4,I96,0)","v":0},0,0,0,0,0,{"$f":"SUM(P96:U96)","v":0},{"$f":"IF(I$12=2,I96,0)","v":0},0,0,0,0,0,{"$f":"SUM(W96:AB96)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD96:AI96)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Available income before tax",null,null,null,{"$f":"F22+F24+F27+F30+F33+F36+F41+F45+F48+F51+F54+F56+F61+F67+F70+F73+F78+F80-F86-F89-F92-F90","v":0},{"$f":"H98-AJ98","v":0},{"$f":"F98-V98-AC98","v":0},{"$f":"I22+I24+I27+I30+I33+I36+I41+I45+I48+I51+I54+I56+I61+I67+I70+I73+I78+I80-I86-I89-I92-I90","v":0},0,{"$f":"K22+K24+K27+K30+K33+K36+K41+K45+K48+K51+K54+K56+K61+K67+K70+K73+K78+K80-K86-K89-K92-K90","v":0},0,0,0,null,{"$f":"IF(I$12=4,I98,0)","v":0},0,0,0,0,0,{"$f":"SUM(P98:U98)","v":0},{"$f":"IF(I$12=2,I98,0)","v":0},0,0,0,0,0,{"$f":"SUM(W98:AB98)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD98:AI98)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Total gross income",null,null,null,{"$f":"F98+F92","v":0},{"$f":"G98+G92","v":0},{"$f":"H98+H92","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Tax and notional tax and tax credits",null,null,null,{"$f":"F25+F28+F34+F37+F42+F46+F49+F57+F62+F65+F68+F74+F79+F81+F82-F87","v":0},0,0,0,0,0,0,0,0,null,{"$f":"IF(I$12=4,I102,0)","v":0},0,0,0,0,0,{"$f":"SUM(P102:U102)","v":0},{"$f":"IF(I$12=2,I102,0)","v":0},0,0,0,0,0,{"$f":"SUM(W102:AB102)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD102:AI102)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Trust net income before tax at rate app to trusts",null,null,null,{"$f":"F100-F107","v":0},{"$f":"G100-G107","v":0},{"$f":"H100-H107","v":0},{"$f":"I98-I102","v":0},0,0,0,0,0,null,{"$f":"IF(I$12=4,I104,0)","v":0},0,0,0,0,0,{"$f":"SUM(P104:U104)","v":0},{"$f":"IF(I$12=2,I104,0)","v":0},0,0,0,0,0,{"$f":"SUM(W104:AB104)","v":0},0,0,0,0,0,0,{"$f":"SUM(AD104:AI104)","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},{"$f":"\"Tax due for \" & TaxYear & \" (Income Tax)\"","v":"Tax due for 2021/22 (Income Tax)"},null,null,null,{"$f":"SUM(F107:F109)","v":0}]
[null,null,null,null,"  Lower and basic rate tax",{"$f":"IF(type=3,Newcalc!G267+Newcalc!M267,Newcalc!S218+Newcalc!M419+Newcalc!S493)","v":0},{"$f":"H107-AJ107","v":0},{"$f":"F107-V107-AC107","v":0}]
[null,null,null,null,"Excess ratt over lower and basic rate tax",{"$f":"t5_1-F107","v":0},{"$f":"H108-AJ108","v":0},{"$f":"F108-V108-AC108","v":0}]
[null,null,null,null,"   Section 687 'pool' tax",{"$f":"Newcalc!M888","v":0},{"$f":"H109-AJ109","v":0},{"$f":"F109-V109-AC109","v":0}]
[{"$f":"+CHAR(110)","v":"n"},{"$f":"\"Tax due for \" & TaxYear & \" (Capital Gains)\"","v":"Tax due for 2021/22 (Capital Gains)"},null,null,null,{"$f":"Newcalc!M609","v":0}]
[]
[{"$f":"+CHAR(110)","v":"n"},"Undistributed income after tax at rate app to trusts",null,null,null,{"$f":"F98-F106-F110-SUM(I16:N16)-Tax_return!IJ1828-Tax_return!IJ1840-Tax_return!IJ1852-Tax_return!IJ1894-Tax_return!IJ1906-Tax_return!IJ1918-Tax_return!IJ1814+IF(AJ14>0,0,AJ16)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"allocatetaxreturn($F115,O$12,O$16,O$14,$V115,$H115,$G115)","v":0}]
[]
[null,null,null,null,null,null,{"$f":"G22+G24+G27+G30+G33+G36-G89-G90","v":0},null,{"$f":"I22+I24+I27+I30+I33+I36-I89-I90","v":0},0,0,0,0,0]
[null,null,null,"Foreign",null,null,{"$f":"G78","v":0},null,{"$f":"I78","v":0},0,0,0,0,0]
[null,"Summary for column",null,"Income from savings - gross",null,null,{"$f":"MAX(0,G117)+MIN(0,G126)+G78","v":0},null,{"$f":"MAX(0,I117)+MIN(0,I126)+I118","v":0},0,0,0,0,0]
[null,null,null,"Tax deducted",null,null,{"$f":"MAX(0,G107-G125-G123)","v":0},null,{"$f":"MAX(0,I107-I125-I123)","v":0},{"$f":"MAX(0,J107-J125-J123)","v":0},0,0,0,0]
[null,null,null,"Scrip dividends and FIDS - s/be 10%",null,null,{"$f":"G41+G45+G48+G51+G54+G56","v":0},null,{"$f":"I41+I45+I48+I51+I54+I56","v":0},0,0,0,0,0]
[null,null,null,"Foreign",null,null,{"$f":"G80","v":0},null,{"$f":"I80","v":0},0,0,0,0,0]
[null,null,null,"Notional tax",null,null,{"$f":"G42+G46+G49+G57+G81","v":0},null,{"$f":"I42+I46+I49+I57+I81","v":0},0,0,0,0,0]
[null,null,null,"Other income",null,null,{"$f":"MAX(0,G126)","v":0},null,{"$f":"MAX(0,I126)","v":0},0,0,0,0,0]
[null,null,null,"Tax",null,null,{"$f":"ROUND(MAX(G62+G68+G74,0.2*G124),2)","v":0},null,{"$f":"ROUND(MAX(I62+I68+I74,0.2*I124),2)","v":0},0,0,0,0,0]
[null,null,null,"Other income",null,null,{"$f":"G61+G67+G70+G73+MIN(0,G117)-G86","v":0},null,{"$f":"I61+I67+I70+I73+MIN(0,I117)-I86","v":0},0,0,0,0,0]
[null,null,null,"expenses",null,null,{"$f":"G96","v":0},null,{"$f":"I96","v":0},0,0,0,0,0]
[null,null,null,"untaxed income s/be 20% for R185",null,null,{"$f":"G22+G30","v":0},null,{"$f":"I22+I30+IF(I37=0,I36,0)","v":0},0,0,0,0,0]
[]
[null,"Summary for settlor",null,"Income from savings - gross",null,"settlor",{"$f":"SUM(I130:N130)","v":0},null,0,0,0,0,0,0]
[null,null,null,"Tax deducted",null,null,0,null,0,0,0,0,0,0]
[null,null,null,"Scrip dividends and FIDS - s/be 10%",null,null,0,null,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Discretionary"]
[null,null,null,"Notional tax",null,null,0,null,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Life tenant"]
[null,null,null,"Other income",null,null,0,null,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not applicable"]
[null,null,null,"Tax",null,null,0,null,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Specific purpose"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Not applicable"]
[null,null,null,"expenses",null,null,{"$f":"SUM(I137:N137)","v":0},null,{"$f":"IF(I$12=3,I127,0)","v":0},0,0,0,0,0]
[null,null,null,"untaxed income s/be 20% for R185",null,null,0,null,0,0,0,0,0,0]
[null,null,null,"Foreign",null,null,0,null,{"$f":"IF(I$12=4,I118,0)","v":0},0,0,0,0,0]
[null,"Summary for specific",null,"Income from savings - gross",null,"spec pur",0,null,{"$f":"IF(I$12=4,I117,0)","v":0},0,0,0,0,0]
[null,null,null,"Tax deducted",null,null,0,null,{"$f":"IF(I$12=4,I120,0)","v":0},0,0,0,0,0]
[null,null,null,"Scrip dividends and FIDS - s/be 10%",null,null,0,null,0,0,0,0,0,0]
[null,null,null,"Foreign",null,null,0,null,0,0,0,0,0,0]
[null,null,null,"Notional tax",null,null,0,null,{"$f":"IF(I$12=4,I123,0)","v":0},{"$f":"IF(J$12=4,J123,0)","v":0},0,0,0,0]
[null,null,null,"Other income",null,null,0,null,{"$f":"IF(I$12=4,I124,0)","v":0},0,0,0,0,0]
[null,null,null,"Tax",null,null,0,null,{"$f":"IF(I$12=4,I125,0)","v":0},0,0,0,0,0]
[]
[null,null,null,"expenses",null,null,{"$f":"SUM(I148:N148)","v":0},null,{"$f":"IF(I$12=4,I127,0)","v":0},0,0,0,0,0]
[null,null,null,"untaxed income s/be 20% for R185",null,null,{"$f":"SUM(I149:N149)","v":0},null,0,0,0,0,0,0]

{"sheet":"Newcalc","index":6,"n_rows":922,"n_cols":21,"rows_kept":922,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust and Estate Tax Calculation Guide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For the year ended 5 April 2022 (2021–22)"]
[]
[null,"How to calculate the trust or estate’s tax"]
[]
[null,"Use this guide to work out the trust or estate's tax and to check any"]
[null,"calculation we send you."]
[null,"If you ask us to calculate the trust's or estate's tax, the completed paper"]
[null,"Trust and Estate Tax Return must reach us by 31 October 2022."]
[null,"If you complete a paper Trust and Estate Tax Return you must make sure"]
[null,"that this reaches us by 31 October 2022. If your paper Trust and"]
[null,"Estate Tax Return reaches us after this date, you will be liable to be"]
[null,"charged an automatic penalty of £100."]
[null,"If we receive the paper Trust and Estate Tax Return after"]
[null,"31 October 2022 and you have not worked out the tax, we will"]
[null,"do it for you but we cannot guarantee to tell you what to pay by"]
[null,"31 January 2023."]
[null,"So if you do not know what tax to pay, make an estimate and pay that"]
[null,"by 31 January 2023. Remember, if you do not pay enough, you will"]
[null,"have to pay interest and possibly a late payment penalty."]
[null,"You can file online even if we have sent you a paper Trust and Estate"]
[null,"Tax Return. If you file online, you have until 31 January 2023 to file"]
[null,"your tax return. You can use our Self Assessment Online service to file"]
[null,"the tax return over the Internet using third party commercial software."]
[null,"If you file online, your calculations are done for you and you will receive"]
[null,"an instant on-screen acknowledgement that we have received your tax"]
[null,"return. Go to www.gov.uk/how-to-send-self-assessment-online for"]
[null,"information about filing online."]
[null,"If we receive your online tax return after 31 January 2023 then you will"]
[null,"be charged an automatic penalty of £100."]
[null,"Whichever method you use to file your Trust and Estate Tax Return, by"]
[null,"31 January 2023 you must:"]
[null,"• pay the balance of any tax the trust or estate owes for 2021–22"]
[null,"• pay the first payment on account for the 2022–23 tax year,"]
[null,"  if appropriate."]
[null,"You must pay what is owed by this date to avoid interest and possibly"]
[null,"a late payment penalty."]
[null,"If you need help, then please ask us."]
[]
[null,null,null,null,null,null,{"$f":"IF(Tax_return!GS804>0,2,IF(tratt,3,IF(uut,4,5)))","v":5}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Prepared by SA9002020"]
[]
[]
[]
[]
["Layout of the calculation",null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
[]
["Here is a summary of the stages you will see in the Working Sheet:"]
[]
["STAGE 1","is for all the income and deductions that you have included in your Trust and Estate Tax Return and sorts"]
[null,"them into categories which will be taxed later on. All trustees and personal representatives should"]
[null,"complete stage 1."]
[]
["STAGE 2","is for personal representatives only."]
[]
["STAGE 3","is for trustees who are taxable at the trust rate or the dividend trust rate. Certain types of income and"]
[null,"deemed income are chargeable at the trust rate or the dividend trust rate whether or not the trustees"]
[null,"are normally taxable at the basic or dividend ordinary rate. These types of income include accrued"]
[null,"income charges, income from deeply discounted securities, gilt strips, offshore income gains, income"]
[null,"from companies purchasing their own shares and gains on life insurance policies, life annuities and"]
[null,"capital redemption policies. If, apart from these types of income, you’re taxable at the basic or dividend"]
[null,"ordinary rate only, you should complete stage 5. If you’re the trustee of an unauthorised unit trust,"]
[null,"which is generally taxable at the basic rate only, you should complete stage 4. These stages will charge"]
[null,"the income listed above at the correct rates. Stage 3 is to be completed by the trustees who are"]
[null,"chargeable at the trust rate or dividend trust rate, on any income other than that listed above."]
[]
["STAGE 4","is for trustees of an unauthorised unit trust."]
[]
["STAGE 5","is for others trustees, not taxable at the trust rate or the dividend trust rate."]
[]
["STAGE 6","brings in all the tax you have already deducted from income (so you will need the Trust and Estate"]
[null,"Tax Return and any supplementary pages again) and works out any non-payable tax credits."]
[]
["STAGE 7","makes adjustments to the tax calculated in earlier sections and adds in Capital Gains Tax. The final box"]
[null,"of stage 7, box T7.32 gives the figure for box 17.1 in the Trust and Estate Tax Return."]
[]
["STAGE 8","works out what you have to pay us by 31 January 2023, or what we have to pay you, and checks if you"]
[null,"will have to make 2022–23 payments on account."]
[]
["STAGE 9","is for trustees who make discretionary payments to beneficiaries."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG PAGE 3"]
[]
[]
["STAGE 1","All trustees and personal representatives should complete this stage, filing in the boxes with"]
[null,"information from the Trust and Estate Tax Return and the supplementary Pages."]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["Total income"]
[null,null,null,"Non-savings and",null,null,null,null,null,null,null,null,"Dividend, securities",null,null,null,null,null,"Gains on life"]
[null,null,null,"savings income",null,null,null,null,null,null,null,null,"and redeemable",null,null,null,null,null,"policies (with tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,"shares income",null,null,null,null,null,"treated as paid)"]
[]
[null,null,null,null,"from boxes 1.92"]
["Trades,",null,null,null,"and 1L.91"]
["professions,",null,null,null,"T1.1"]
["or vocations",null,null,{"$f":"INT(trade!BC223)+INT(trade2!BX410)","v":0}]
[]
[null,null,null,null,"from box 2.22"]
[null,null,null,null,"T1.2"]
["Partnership",null,null,{"$f":"INT(Partnership!U79+partnership2!AQ178)","v":0}]
[]
[null,null,null,null,"boxes 3.15 + 3.42"]
[null,null,null,null,"T1.3"]
["UK property",null,null,{"$f":"INT(Land_property!S78+Land_property!AN207+Land_property!AH160)","v":0}]
[]
[null,null,null,null,"total boxes"]
[null,null,null,null,"4.1 + 4.2C + 4.4 + 4.5 + 4.6",null,null,null,null,null,null,null,null,"box 4.2",null,null,null,null,null,"from box 4.8"]
[null,null,null,null,"T1.4",null,null,null,null,null,null,null,null,"T1.5",null,null,null,null,null,"T1.6"]
["Foreign income",null,null,{"$f":"INT(Foreign!V65+total42C+Foreign!AN145+Foreign!AN153+Foreign!AN156)","v":0},null,null,null,null,null,null,null,null,{"$f":"INT(total42)","v":0},null,null,null,null,null,{"$f":"INT(Foreign!AN160)","v":0}]
[null,null,null,null,"total boxes",null,null,null,null,null,null,null,null,"from boxes 9.10,"]
[null,null,null,null,"9.1 + 9.4 + 9.5 + 9.6 +",null,null,null,null,null,null,null,null,"9.11, 9.12"]
[null,null,null,null,"9.9 + 9.19 + 9.24",null,null,null,null,null,null,null,null,"9.13 and 9.26",null,null,null,null,null,"from box 9.16"]
[null,null,null,null,"T1.7",null,null,null,null,null,null,null,null,"T1.8",null,null,null,null,null,"T1.9"]
["Other income",null,null,{"$f":"INT(int_div_1+int_div_3+int_div_4+int_div_5+int_div_6+int_div_13+Tax_return!DK389)","v":0},null,null,null,null,null,null,null,null,{"$f":"INT(int_div_7+int_div_8+int_div_9+int_div_12+Tax_return!DK391)","v":0},null,null,null,null,null,{"$f":"INT(SUM(Tax_return!DK372))","v":0}]
[]
[null,null,null,null,"box 9.14"]
[null,null,null,null,"+ (if a gain) box 9.23"]
[null,null,null,null,"T1.10"]
[null,null,null,{"$f":"INT(SUM(Tax_return!DK369)+MAX(0,Tax_return!DK387))","v":0}]
[null,null,null,null,"Total of",null,null,null,null,null,null,null,null,"Total of",null,null,null,null,null,"Total of"]
[null,null,null,null,"column above",null,null,null,null,null,null,null,null,"column above",null,null,null,null,null,"column above"]
[null,null,null,null,"T1.11",null,null,null,null,null,null,null,null,"T1.12",null,null,null,null,null,"T1.13"]
["Total income",null,null,{"$f":"SUM(D132:D155)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(M132:M155)","v":0},null,null,null,null,null,{"$f":"SUM(S132:S155)","v":0}]
[]
["Total deductions"]
[null,null,null,null,"from boxes"]
[null,null,null,null,"10.1A, 10.4A"]
[null,"Interest on",null,null,"T1.14"]
[null,"loans etc",null,{"$f":"ROUNDUP(Tax_return!DX420+Tax_return!DX422,0)","v":0}]
[null,null,null,null,"from boxes 1.85, 1L.85,"]
[null,null,null,null,"2.15, 2.24, 3.43,"]
[null,null,null,null,"4.30A, 4.37A, 9.21"]
[null,null,null,null,"(and 9.23, if a loss)"]
[null,null,null,null,"T1.15"]
[null,"Losses",null,{"$f":"ROUNDUP(trade!BA206+Partnership!R61+Land_property!AF162+Tax_return!DK382+Partnership!AJ95+trade2!BX403+partnership2!AQ171+partnership2!AQ180+Foreign!CJ732+Foreign!CD774-MIN(0,Tax_return!DK387),0)","v":0}]
[]
["Taxable income"]
[null,null,null,null,"T1.14 + T1.15",null,null,null,null,null,null,null,null,"T1.16 minus T1.11",null,null,null,null,null,"T1.18 minus T1.12"]
[null,null,null,null,"T1.16",null,null,null,null,null,null,null,null,"T1.18",null,null,null,null,null,"T1.20"]
[null,"Total deductions",null,{"$f":"D165+D171","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,D176-t1_15)","v":0},null,null,null,null,null,{"$f":"MAX(0,M176-M159)","v":0}]
[null,null,null,null,"T1.11 minus T1.16",null,null,null,null,null,null,null,null,"T1.12 minus T1.18",null,null,null,null,null,"T1.13 minus T1.20"]
[null,null,null,null,"T1.17",null,null,null,null,null,null,null,null,"T1.19",null,null,null,null,null,"T1.21","Copy to box T6.24 to calculate the"]
[null,"Taxable income",null,{"$f":"MAX(0,t1_15-D176)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,M159-M176)","v":0},null,null,null,null,null,{"$f":"MAX(0,S159-S176)","v":0},null,"notional tax credits on deemed income"]
[null,null,null,null,null,null,null,null,null,{"$f":"D179+M179+S179","v":0}]
["Personal Representatives, should now go to stage 2."]
["Trustees who are taxable at the trust rate or the dividend trust rate, should now go to stage 3."]
["Trustees of Unauthorised Unit Trusts, should now go to stage 4."]
["Other trustees, not taxable at the trust rate or the dividend trust rate, should now go to stage 5."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG PAGE 4"]
["STAGE 2","This section should only be completed by personal representatives"]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["If any box on this page is negative substitute zero (‘0’)"]
[]
["Calculate taxable income"]
[]
[null,null,null,"Non-savings and",null,null,null,null,null,null,null,null,"Dividends and",null,null,null,null,null,"Life policy gains"]
[null,null,null,"savings",null,null,null,null,null,null,null,null,"company own shares",null,null,null,null,null,"(with tax paid)"]
[]
[]
[]
[null,null,null,null,"from T1.17",null,null,null,null,null,null,null,null,"from T1.19",null,null,null,null,null,"from T1.21"]
[null,null,null,null,"T2.1",null,null,null,null,null,null,null,null,"T2.2",null,null,null,null,null,"T2.3"]
[null,"Taxable Income",null,{"$f":"IF(type=2,D179,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"IF(type=2,M179,0)","v":0},null,null,null,null,null,{"$f":"IF(type=2,S179,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T6.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"to calculate the tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"credits on dividends"]
[]
[]
["Calculate Income Tax due"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.2 at 7.5%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.4"]
[null,null,null,null,null,null,null,"Income taxable at 7.5%",null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDDOWN(M199*0.075,2)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.1 + T2.3",null,null,null,null,null,"T2.5 at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.5",null,null,null,null,null,"T2.6"]
[null,null,null,null,null,null,null,"Income taxable at 20%",null,null,null,null,{"$f":"D199+S199","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M214*0.2,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.4 + T2.6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax due",null,{"$f":"S208+S214","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T7.1"]
[]
[]
["If you are the personal representative of a deceased Lloyd's Underwriter please complete boxes T2.8 to T2.15"]
["to calculate tax credits on Lloyd's income"]
[]
[null,null,null,"Total dividends/distributions plus tax credit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of T2.1"]
[null,null,null,null,"from box 1L.14",null,null,null,null,null,null,null,null,"and T2.8"]
[null,null,null,null,"T2.8",null,null,null,null,null,null,null,null,"T2.9"]
[null,null,null,0,null,null,null,null,null,null,null,null,{"$f":"MIN(D199,D229)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T6.4"]
[]
[null,null,null,"Dividends from overseas sources that qualify for UK tax credit"]
[null,null,null,null,"box 1L.25",null,null,null,null,null,null,null,null,"T2.1 minus T2.9"]
[null,null,null,null,"T2.10",null,null,null,null,null,null,null,null,"T2.11"]
[null,null,null,0,null,null,null,null,null,null,null,null,{"$f":"MAX(0,D199-M229)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of T2.10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"and T2.11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(D235,M235)","v":0}]
[]
[null,null,null,"Calculate notional tax on dividends received through Lloyd’s"]
[null,null,null,null,"from box 1L.17",null,null,null,null,null,null,null,null,"T2.11 minus T2.12"]
[null,null,null,null,"T2.13",null,null,null,null,null,null,null,null,"T2.14"]
[null,null,null,0,null,null,null,null,null,null,null,null,{"$f":"MAX(0,M235-M239)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of T2.13"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"and T2.14"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T2.15"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(D244,M244)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T6.7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now go to stage 6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ignore stages 3 to 5"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 5"]
["STAGE 3","This section should be completed by trustees who are taxable at the trust rate"]
[null,"or the dividend trust rate"]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
[null,"If any box on this page is negative, substitute zero (‘0’)"]
[]
[null,null,null,null,null,null,"Non-savings and",null,null,null,null,null,"Dividends and"]
[null,null,null,null,null,null,"savings",null,null,null,null,null,"company own shares"]
[]
[]
[]
[null,null,null,null,null,null,null,"T1.17 + T1.21",null,null,null,null,null,"from T1.19"]
[null,null,null,null,null,null,null,"T3.1",null,null,null,null,null,"T3.2"]
[null,"Taxable Income",null,null,null,null,{"$f":"IF(type=3,D179+S179,0)","v":0},null,null,null,null,null,{"$f":"IF(type=3,M179,0)","v":0}]
[null,null,null,null,null,null,{"$f":"ROUND(0.2*G266,2)","v":0},null,null,null,null,null,{"$f":"ROUND(0.075*M266,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T6.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"to calculate the tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"credits on dividends"]
[]
[null,"Income to beneficiary (non-disc) +",null,null,null,null,null,"boxes 13.11 + 13.17",null,null,null,null,null,"boxes 13.7 + 13.13"]
[null,"Income for specific purposes",null,null,null,null,null,"T3.3",null,null,null,null,null,"T3.4"]
[null,"charged at 10% basic rate",null,null,null,null,{"$f":"Tax_return!EK523+Tax_return!EK537","v":0},null,null,null,null,null,{"$f":"Tax_return!EK515+Tax_return!EK529","v":0}]
[]
[null,null,null,null,null,null,null,"T3.1 minus T3.3",null,null,null,null,null,"T3.2 minus T3.4"]
[null,"Items chargeable at",null,null,null,null,null,"T3.5",null,null,null,null,null,"T3.6"]
[null,"trust rate",null,null,null,null,{"$f":"MAX(0,G266-G274)","v":0},null,null,null,null,null,{"$f":"MAX(0,M266-M274)","v":0}]
[]
["Calculation of Trust Management Expenses (TMEs) "]
["If you are claiming TMEs complete boxes T3.7 to T3.19, otherwise enter zero in boxes T3.18 to T3.19"]
["and continue from box T3.20."]
[null,null,null,null,null,null,null,"from box 13.19"]
[null,"Total trust management",null,null,null,null,null,"T3.7"]
[null,"expenses",null,null,null,null,{"$f":"IF(tratt,ROUNDUP(Tax_return!EK542,0),0)","v":0}]
[]
[null,null,null,null,null,null,null,"from box 13.21"]
[null,"Income not liable to UK",null,null,null,null,null,"T3.8"]
[null,"Income Tax",null,null,null,null,{"$f":"IF(tratt,INT(Tax_return!EK548),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"T3.8 + T1.11 + T1.12 + T1.13"]
[null,null,null,null,null,null,null,null,null,null,"T3.9"]
[null,null,null,null,null,null,null,"Total income",null,{"$f":"G289+t1_15+M159+S159","v":0}]
[null,null,null,null,null,null,null,null,null,null,"T3.7 x T3.8/T3.9"]
[null,null,null,null,null,null,null,"Expenses applicable to income not liable to",null,null,"T3.10"]
[null,null,null,null,null,null,null,"UK Income Tax (non resident trusts only)",null,{"$f":"IF(Non_residence!U38,IF(J293=0,0,ROUND(G285*G289/J293,2)),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"from box 13.20"]
[null,null,null,null,null,null,null,"Expenses applicable to income",null,null,"T3.11"]
[null,null,null,null,null,null,null,"not liable at the trust rate",null,{"$f":"IF(tratt,INT(Tax_return!EG545),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"T3.7 minus (T3.10 + T3.11)"]
[null,null,null,null,null,null,null,null,null,null,"T3.12"]
[null,null,null,null,null,null,null,"Trust Management Expenses allowable",null,{"$f":"MAX(0,G285-(J296+J299))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,"Dividends etc",null,null,null,null,null,null,null,null,"Non-savings etc"]
[null,null,null,null,null,null,null,null,null,null,"T3.6 x 92.5/100",null,null,null,null,null,null,null,null,"T3.5 x 80/100"]
[null,null,null,null,null,null,null,null,null,null,"T3.13",null,null,null,null,null,null,null,null,"T3.14"]
[null,null,null,null,null,null,"Notional maximum",null,null,{"$f":"INT(M278*92.5/100)","v":0},null,null,null,null,null,null,null,null,{"$f":"INT(G278*80/100)","v":0}]
[null,null,null,null,null,null,"amount of net Trust"]
[null,null,null,null,null,null,"Management Expenses",null,null,null,"lower of T3.12 and T3.13",null,null,null,null,null,null,null,null,"T3.12 minus T3.15"]
[null,null,null,null,null,null,"which could be allowed",null,null,null,"T3.15",null,null,null,null,null,null,null,null,"T3.16"]
[null,null,null,null,null,null,"against income",null,null,{"$f":"MIN(J303,J309)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,J303-J313)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of T3.14 and T3.16"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.17"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MIN(S309,S313)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"T3.15 x 100/92.5",null,null,null,null,null,null,null,null,"T3.17 x 100/80"]
[null,null,null,null,null,null,null,null,null,null,"T3.18",null,null,null,null,null,null,null,null,"T3.19"]
[null,null,null,null,null,null,null,"Grossed up Trust Management Expenses",null,{"$f":"ROUNDUP(J313*100/92.5,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"ROUNDUP(S316*100/80,0)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 6"]
[]
[]
["Determine taxable income chargeable to trust rates"]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["If any box on this page is negative substitute zero (‘0’)"]
[]
[null,null,null,"Non-savings etc",null,null,null,null,null,null,null,null,"Dividends etc"]
[]
[null,null,null,null,"T3.5 minus T3.19",null,null,null,null,null,null,null,null,"T3.6 minus T3.18"]
["Items chargeable at",null,null,null,"T3.20",null,null,null,null,null,null,null,null,"T3.21"]
["trust rate",null,null,{"$f":"MAX(0,G278-S319)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,M278-J319)","v":0}]
[null,null,null,null,"from box 9A.1",null,null,null,null,null,null,null,null,"T3.22 minus T3.20"]
[null,null,null,null,"T3.22",null,null,null,null,null,null,null,null,"T3.23"]
["Standard rate band",null,null,{"$f":"IF(tratt,srb,0)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,D337-D334)","v":0}]
[]
[]
[]
[null,null,null,null,"T3.20 minus T3.22",null,null,null,null,null,null,null,null,"T3.21 minus T3.23"]
["Taxable income",null,null,null,"T3.24",null,null,null,null,null,null,null,null,"T3.25"]
["chargeable at trust rates",null,null,{"$f":"MAX(0,D334-D337)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,M334-M337)","v":0}]
[]
[]
[]
[null,null,null,null,"T3.1 minus T3.24",null,null,null,null,null,null,null,null,"T3.2 minus T3.25"]
["Taxable income not",null,null,null,"T3.26",null,null,null,null,null,null,null,null,"T3.27"]
["chargeable at trust rates",null,null,{"$f":"MAX(0,G266-D343)","v":0},null,null,null,null,null,null,null,null,{"$f":"MAX(0,M266-M343)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.24 x 45%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.28"]
[null,null,null,null,null,null,null,"Income taxable at 45%",null,null,null,null,{"$f":"ROUNDDOWN(D343*0.45,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.25 x 38.1%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.29"]
[null,null,null,null,null,null,null,"Income taxable at 38.1%",null,null,null,null,{"$f":"ROUNDDOWN(M343*0.381,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.26 x 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.30"]
[null,null,null,null,null,null,null,"Income taxable at 20%",null,null,null,null,{"$f":"ROUNDDOWN(D349*0.2,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.27 x 7.5%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.31"]
[null,null,null,null,null,null,null,"Income taxable at 7.5%",null,null,null,null,{"$f":"ROUNDDOWN(M349*0.075,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.28 + T3.29 + T3.30 + T3.31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.32"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M353+M357+M361+M365","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T7.1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now go to stage 6"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ignore Stages 4 and 5"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 7"]
[]
["STAGE 4","This section should be completed by trustees of Unauthorised Unit Trusts"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["If any box on this page is negative, substitute zero (‘0’)"]
[]
[null,null,null,null,null,null,null,"T1.17 + T1.21",null,null,null,null,null,"T4.1 x 20%"]
["Taxable non-savings",null,null,null,null,null,null,"T4.1",null,null,null,null,null,"T4.2"]
["and savings income",null,null,null,null,null,{"$f":"IF(type=4,D179+S179,0)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(G390*0.2,2)","v":0}]
[]
[]
[null,null,null,null,null,null,null,"from boxes 4.2 + 9.10 + 9.11 + 9.12 + 9.13 + 9.26"]
["Dividend type income",null,null,null,null,null,null,"T4.3"]
[null,null,null,null,null,null,{"$f":"IF(type=4,INT(total42+SUM(int_div_7+int_div_8+int_div_9+int_div_12+Tax_return!DK391)),0)","v":0}]
[null,null,null,null,null,null,null,"from T1.18"]
[null,null,null,null,null,null,null,"T4.4"]
[null,null,null,null,null,null,{"$f":"IF(type=4,M176,0)","v":0}]
[null,null,null,null,null,null,null,"T4.3 minus T4.4"]
["Taxable dividend type",null,null,null,null,null,null,"T4.5"]
["income",null,null,null,null,null,{"$f":"MAX(0,G395-G398)","v":0}]
[null,null,null,null,null,null,null,"from box 9A.1"]
[null,null,null,null,null,null,null,"T4.6"]
["Standard rate band",null,null,null,null,null,{"$f":"IF(type=4,ROUNDDOWN(srb,2),0)","v":0}]
[null,null,null,null,null,null,null,"lower of T4.5 and T4.6"]
[null,null,null,null,null,null,null,"T4.7"]
[null,null,null,null,null,null,{"$f":"MIN(G401,G404)","v":0}]
[null,null,null,null,null,null,null,"from box 9.26"]
[null,null,null,null,null,null,null,"T4.8"]
[null,null,null,null,null,null,{"$f":"IF(type=4,ROUNDDOWN(SUM(Tax_return!DK391),2),0)","v":0}]
[null,null,null,null,null,null,null,"lower of T4.7 and T4.8",null,null,null,null,null,"T4.9 x 7.5%"]
[null,null,null,null,null,null,null,"T4.9",null,null,null,null,null,"T4.10"]
[null,null,null,null,null,null,{"$f":"MIN(G407,G410)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(G413*0.075,2)","v":0}]
[null,null,null,null,null,null,null,"T4.5 minus T4.9",null,null,null,null,null,"T4.11 x 20%"]
[null,null,null,null,null,null,null,"T4.11",null,null,null,null,null,"T4.12"]
[null,null,null,null,null,null,{"$f":"MAX(0,G401-G413)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(G416*0.2,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T4.2 + T4.10 + T4.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T4.13"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M390+M413+M416","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T7.1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now go to stage 6"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ignore stage 5"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 8"]
["STAGE 5","This section should be completed by trustees who are not taxable at the trust rate"]
[null,"or the dividend trust rate."]
[null,null,null,null,null,null,null,null,null,null,"If any box on this page is negative substitute zero ('0')"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T1.17 + T1.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.1"]
[null,null,null,null,null,null,null,null,null,null,"Taxable non-savings and savings income",null,{"$f":"IF(type=5,D179+S179,0)","v":0}]
[]
[null,null,null,null,null,null,null,"lower of box 3.22 and box 3.42"]
[null,null,null,null,null,null,null,"T5.2"]
[null,null,null,null,null,null,{"$f":"IF(type=5,MIN(SUM(Land_property!AD106),Land_property!AH160),0)","v":0}]
[null,null,null,null,null,null,null,"box 4.6 + box 4.8 + 9.16 + 9.24 + T1.10"]
[null,null,null,null,null,null,null,"T5.3"]
[null,null,null,null,null,null,{"$f":"IF(type=5,INT(SUM(total46)+SUM(total48)+SUM(Tax_return!DK372)+SUM(Tax_return!DK389)+D155),0)","v":0}]
[null,null,null,null,null,null,null,"T5.2 + T5.3",null,null,null,null,null,"lower of T5.1 and T5.4"]
[null,null,null,null,null,null,null,"T5.4",null,null,null,null,null,"T5.5"]
[null,null,null,null,null,null,{"$f":"G448+G451","v":0},null,null,null,null,null,{"$f":"MIN(M444,G454)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.1 minus T5.5",null,null,null,null,null,"T5.6 x 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.6",null,null,null,null,null,"T5.7"]
[null,null,null,null,null,null,null,null,null,null,"Income taxable at 20%",null,{"$f":"MAX(0,M444-M454)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M457*0.2,2)","v":0}]
[]
[null,null,null,null,null,null,null,"from box 9A.1"]
[null,null,null,null,null,null,null,"T5.8"]
["Standard rate band",null,null,null,null,null,{"$f":"IF(type=5,srb,0)","v":1000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of T5.8 and T5.5",null,null,null,null,null,"T5.9 x 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.9",null,null,null,null,null,"T5.10"]
[null,null,null,null,null,null,null,null,null,null,"Deemed income in standard rate band",null,{"$f":"MIN(G461,M454)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M464*0.2,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.5 minus T5.9",null,null,null,null,null,"T5.11 x 45%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.11",null,null,null,null,null,"T5.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,M454-M464)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M467*0.45,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from T1.19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.13"]
[null,null,null,null,null,null,null,null,null,null,"Taxable dividend type income",null,{"$f":"IF(type=5,M179,0)","v":0}]
[]
[]
[null,null,null,null,null,null,null,"from box 9.26",null,null,null,null,null,"lower of T5.13 and T5.14"]
[null,null,null,null,null,null,null,"T5.14",null,null,null,null,null,"T5.15"]
[null,null,null,null,null,null,{"$f":"IF(type=5,ROUNDDOWN(SUM(Tax_return!DK391),2),0)","v":0},null,null,null,null,null,{"$f":"MIN(M470,G475)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.13 minus T5.15",null,null,null,null,null,"T5.16 x 7.5%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.16",null,null,null,null,null,"T5.17"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,M470-M475)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M478*0.075,2)","v":0}]
[]
[null,null,null,null,null,null,null,"T5.8 minus T5.9"]
[null,null,null,null,null,null,null,"T5.18"]
[null,null,null,null,null,null,{"$f":"MAX(0,G461-M464)","v":1000}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of T5.14 and T5.18",null,null,null,null,null,"T5.19 x 7.5%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.19",null,null,null,null,null,"T5.20"]
[null,null,null,null,null,null,null,null,null,null,"Income in standard rate band",null,{"$f":"MIN(G475,G482)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M485*0.075,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.15 minus T5.19",null,null,null,null,null,"T5.21 x 38.1%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.21",null,null,null,null,null,"T5.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,M475-M485)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M489*0.381,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.7 + T5.10 + T5.12 + T5.17 + T5.20 + T5.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T5.23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax due",null,{"$f":"S457+S464+S467+S478+S485+S489","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T7.1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now go to stage 6"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 9"]
[]
["STAGE 6","Work out Tax Paid and Tax Credits (all trust types)",null,null,null,null,null,null,null,null,null,null,"If any box on this page is negative substitute zero (‘0’)"]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["All trustees and personal representatives complete this section."]
[]
["Calculate non-payable tax credits"]
[]
["Dividends",null,null,null,null,null,"Taxable dividend income"]
[null,"boxes 9.26 + 9.10 + 9.11",null,null,null,null,null,null,null,null,null,null,null,"lower of T6.1"]
[null,"+ 9.13",null,null,null,null,null,"from T1.19",null,null,null,null,null,"and T6.2",null,null,null,null,null,"If box 6.2 = N"]
[null,"T6.1",null,null,null,null,null,"T6.2",null,null,null,null,null,"T6.3",null,null,null,null,null,"T6.6 = 0 (zero)"]
[{"$f":"INT(SUM(Tax_return!DK391)+int_div_7+int_div_8+int_div_12)","v":0},null,null,null,null,null,{"$f":"M179","v":0},null,null,null,null,null,{"$f":"MIN(A510,G510)","v":0},null,null,null,null,null,null,"else"]
[null,null,null,null,null,null,null,"from T2.9",null,null,null,null,null,"T6.3 + T6.4",null,null,null,null,null,"T6.6 = T6.5 x DivBR_rate "]
[null,null,null,null,null,null,null,"T6.4",null,null,null,null,null,"T6.5",null,null,null,null,null,"T6.6"]
[null,null,null,null,null,null,{"$f":"M229","v":0},null,null,null,null,null,{"$f":"M510+G513","v":0},null,null,null,null,null,{"$f":"IF(nonres=TRUE,ROUNDDOWN(M513*0.075,2),0)","v":0}]
[]
["Tax credit"]
[null,"from box T2.15"]
[null,"T6.7",null,"If T6.7 is zero, enter zero in box T6.10 and continue from T6.11"]
[{"$f":"M248","v":0},null,null,"If 10.4A is zero, enter zero in box T6.10 and continue from T6.11"]
[]
["Allowable tax credit",null,null,null,null,null,null,"T6.7 x 7.5%"]
[null,null,null,null,null,null,null,"T6.8"]
[null,null,null,null,null,null,{"$f":"ROUNDDOWN(A518*0.075,2)","v":0}]
[]
[]
["Notional tax on life gains"]
[null,"boxes 4.8 + 9.16",null,null,null,null,null,"from T1.21",null,null,null,null,null,"lower of T6.9 and T6.10",null,null,null,null,null,"T6.11 x 20%"]
[null,"T6.9",null,null,null,null,null,"T6.10",null,null,null,null,null,"T6.11",null,null,null,null,null,"T6.12"]
[{"$f":"INT(SUM(total48)+SUM(Tax_return!DK372))","v":0},null,null,null,null,null,{"$f":"S179","v":0},null,null,null,null,null,{"$f":"MIN(A528,G528)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M528*0.2,2)","v":0}]
[]
["Add together tax paid"]
[null,null,null,null,null,null,null,"boxes 1.97 + 1.98",null,null,null,null,null,null,null,null,null,null,null,"boxes 4.1A + 4.2A + 4.2B + 4.3 + 4.10A"]
[null,null,null,null,null,null,null,"T6.13",null,null,null,null,null,null,null,null,null,null,null,"T6.16"]
[null,"From Question 1",null,null,null,null,{"$f":"trade!BC231+trade!BC237+trade2!BX412+trade2!BX413","v":0},null,null,null,null,null,null,"From Question 4",null,null,null,null,{"$f":"Foreign!T65+Foreign!T93+Foreign!AL134+Foreign!AL145+Foreign!BE236","v":0}]
[null,null,null,null,null,null,null,"boxes 1L.12 + 1L.53",null,null,null,null,null,null,null,null,null,null,null,"boxes 9.3 + 9.8 + 9.18"]
[null,null,null,null,null,null,null,"T6.14",null,null,null,null,null,null,null,null,null,null,null,"T6.17"]
[null,"From Question 1L",null,null,null,null,0,null,null,null,null,null,null,"From Question 9",null,null,null,null,{"$f":"Tax_return!CS306+Tax_return!CS318+Tax_return!DI379","v":0}]
[null,null,null,null,null,null,null,"from box 3.21",null,null,null,null,null,null,null,null,null,null,null,"T6.13 + T6.14 + T6.15 + T6.16 + T6.17"]
[null,null,null,null,null,null,null,"T6.15",null,null,null,null,null,null,null,null,null,null,null,"T6.18"]
[null,"From Question 3",null,null,null,null,{"$f":"SUM(Land_property!AF104)","v":0},null,null,null,null,null,null,"Total tax paid",null,null,null,null,{"$f":"G533+G536+G539+S533+S536","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T7.18"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 10"]
[]
["STAGE 7","Working out Income Tax and Capital Gains Tax due for 2021-22"]
["All trustees and personal representatives complete this section."]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from T2.7 or T3.32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or T4.13 or T5.23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.1"]
["Income Tax due",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S218+M369+M419+S493","v":0}]
[null,null,null,null,null,null,null,"from 3.46 + 3.47",null,null,null,null,null,"from 4.4A + 4.4B"]
[null,null,null,null,null,null,null,"T7.2",null,null,null,null,null,"T7.5"]
["Calculate relief for finance costs",null,null,null,null,null,{"$f":"Land_property!AF168+Land_property!AF170","v":0},null,null,null,null,null,{"$f":"Foreign!AN149+Foreign!AN151","v":0}]
[null,null,null,null,null,null,null,"from 3.42",null,null,null,null,null,"from 4.4",null,null,null,null,null,"T7.4 + T7.7"]
[null,null,null,null,null,null,null,"T7.3",null,null,null,null,null,"T7.6",null,null,null,null,null,"T7.8"]
["Adjusted profit",null,null,null,null,null,{"$f":"Land_property!AH160","v":0},null,null,null,null,null,{"$f":"total44","v":0},null,null,null,null,null,{"$f":"G563+M563","v":0}]
[null,null,null,null,null,null,null,"lower of T7.2 and T7.3",null,null,null,null,null,"lower of T7.5 and T7.6",null,null,null,null,null,"T7.8 x 20%"]
[null,null,null,null,null,null,null,"T7.4",null,null,null,null,null,"T7.7",null,null,null,null,null,"T7.9"]
[null,null,null,null,null,null,{"$f":"MIN(G557,G560)","v":0},null,null,null,null,null,{"$f":"MIN(M557,M560)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(S560*0.2,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from T6.8 + T6.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.10"]
[null,null,null,null,null,null,null,null,null,null,"Notional tax",null,{"$f":"G522+S528","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 4.9",null,null,null,null,null,"T7.9 + T7.10 + T7.11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.11",null,null,null,null,null,"T7.12"]
[null,null,null,null,null,null,null,null,null,null,"Foreign tax credit relief",null,{"$f":"SUM(t4_9)","v":0},null,null,null,null,null,{"$f":"S563+M566+M569","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.1 minus T7.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.13"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,S554-S569)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"box 10.3A + box 10.6A + box 11.2",null,null,null,null,null,"T7.13 + T7.14"]
["Patent Royalties, recoverable tax on charges",null,null,null,null,null,null,null,null,null,null,null,null,"T7.14",null,null,null,null,null,"T7.15"]
["and annual payments made out of capital",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!DV422+Tax_return!DV424+SUM(Tax_return!DV443)","v":0},null,null,null,null,null,{"$f":"S572+M575","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from T6.6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.16"]
["Dividends from UK companies",null,null,null,null,null,null,null,null,null,null,null,{"$f":"S513","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.15 minus T7.16"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.17"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,S575-M578)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 17.10",null,null,null,null,null,"T7.17 + T7.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.18",null,null,null,null,null,"T7.19"]
["Pension payment charges",null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!GC737","v":0},null,null,null,null,null,{"$f":"S581+M584","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from 10.1B",null,null,null,null,null,"T7.19 minus T7.20"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.20",null,null,null,null,null,"T7.21"]
["Vulnerable beneficiary relief",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Tax_return!DX430)","v":0},null,null,null,null,null,{"$f":"MAX(0,S584-M587)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from T9.29",null,null,null,null,null,"T7.21 + T7.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.22",null,null,null,null,null,"T7.23"]
["Tax pool adjustment",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tratt=TRUE,M888,0)","v":0},null,null,null,null,null,{"$f":"S587+M590","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from 10.1C",null,null,null,null,null,"T7.23 minus T7.24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.24",null,null,null,null,null,"T7.25"]
["Employee benefit relief",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(Tax_return!DX436)","v":0},null,null,null,null,null,{"$f":"S590-M593","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[null,null,null,null,null,null,null,null,null,null,"from 21.6B",null,null,"T7.25A x Charge rate",null,null,null,null,null,"T7.25 plus T7.25B"]
[null,null,null,null,null,null,null,null,null,null,"T7.25A",null,null,"T7.25B",null,null,null,null,null,"T7.25C"]
["CJRS grant and JRB incorrectly claimed charge",null,null,null,null,null,null,null,null,{"$f":"SUM(Tax_return!GS832)","v":0},null,null,{"$f":"J597","v":0},null,null,null,null,null,{"$f":"S593+M597","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from T6.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S539","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.25C minus T7.26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.27"]
["Income Tax due",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative","This box can be negative",{"$f":"S597-S601","v":0}]
[]
["Capital Gains Tax"]
[null,null,null,null,null,null,null,"from box 5.8",null,null,null,null,null,"T7.28 x 28%"]
[null,null,null,null,null,null,null,"T7.28",null,null,null,null,null,"T7.29"]
["Residential property",null,null,null,null,null,{"$f":"INT(Capital_gains!AZ220)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(G609*0.28,2)","v":0}]
[]
["Non-Resident Capital Gains",null,null,null,null,null,null,"from box 5.36",null,null,null,null,null,"from box 5.36A",null,null,null,null,null,"from box 5.36B"]
[null,null,null,null,null,null,null,"T7.29A",null,null,null,null,null,"T7.29B",null,null,null,null,null,"T7.29C"]
["Loss",null,null,null,null,null,{"$f":"MAX(0,-Capital_gains!BV406)","v":0},null,null,null,null,null,{"$f":"MAX(0,-Capital_gains!BV409)","v":0},null,null,null,null,null,{"$f":"MAX(0,-Capital_gains!BV412)","v":0}]
[]
[null,null,null,null,null,null,null,"from box 5.36",null,null,null,null,null,"T7.31 x 28%"]
[null,null,null,null,null,null,null,"T7.30",null,null,null,null,null,"T7.31"]
["Non resident Capital gains",null,null,null,null,null,{"$f":"IF(Capital_gains!BV406>0,MAX(0,Capital_gains!BV406-M613-S613),0)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(G617*0.28,2)","v":0}]
[]
[null,null,null,null,null,null,null,"from box 5.36",null,null,null,null,null,"from box 5.36A",null,null,null,null,null,"from box 5.36A"]
[null,null,null,null,null,null,null,"T7.31A",null,null,null,null,null,"T7.31B",null,null,null,null,null,"T7.31C"]
["Unused loss",null,null,null,null,null,{"$f":"IF(Capital_gains!BV406>0,MAX(0,M613+S613-Capital_gains!BV406),G613+M613+S613)","v":0},null,null,null,null,null,{"$f":"IF(Capital_gains!BV409>0,MAX(0,Capital_gains!BV409-G621),0)","v":0},null,null,null,null,null,{"$f":"IF(Capital_gains!BV409>0,MAX(0,G621-Capital_gains!BV409),G621)","v":0}]
[]
[null,null,null,null,null,null,null,"from box 5.36B",null,null,null,null,null,"T7.31B + T7.31D",null,null,null,null,null,"T7.31E x 20%"]
[null,null,null,null,null,null,null,"T7.31D",null,null,null,null,null,"T7.31E",null,null,null,null,null,"T7.31F"]
[null,null,null,null,null,null,{"$f":"IF(Capital_gains!BV412>0,MAX(0,Capital_gains!BV412-S621),0)","v":0},null,null,null,null,null,{"$f":"M621+G625","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M625*0.2,2)","v":0}]
[]
[null,null,null,null,null,null,null,"from box 5.16",null,null,null,null,null,"T7.32 x 20%"]
[null,null,null,null,null,null,null,"T7.32",null,null,null,null,null,"T7.33"]
["Other gains",null,null,null,null,null,{"$f":"INT(Capital_gains!AZ241)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(G629*0.2,2)","v":0}]
[null,null,null,null,null,null,null,"from box 5.17 + 5.17A",null,null,null,null,null,"T7.34 x 10%"]
["Taxable capital gains that",null,null,null,null,null,null,"T7.34",null,null,null,null,null,"T7.35"]
["qualify for BADR",null,null,null,null,null,{"$f":"INT(SUM(Capital_gains!AZ244+Capital_gains!AZ251))","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(G632*0.1,2)","v":0}]
["and/or Investors relief",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.29 + T7.31 + T7.31F + T7.33 + T7.35"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M609+M617+S625+M629+M632","v":0}]
[null,null,null,null,null,null,null,"from box 4.10",null,{"$f":"M635-ROUNDDOWN(J635*0.28,2)","v":0}]
[null,null,null,null,null,null,null,"T7.37",null,{"$f":"MIN(J636,check_fod)","v":0}]
["Foreign Tax Credit Relief",null,null,null,null,null,{"$f":"SUM(total410)","v":0}]
[null,null,null,null,null,null,null,"from box 5.6"]
[null,null,null,null,null,null,null,"T7.38"]
["Vulnerable beneficiary relief",null,null,null,null,null,{"$f":"SUM(Capital_gains!AZ216)","v":0}]
[null,null,null,null,null,null,null,"from box 5.14",null,null,null,null,null,"T7.36 minus (T7.37 + T7.38 + T7.39)"]
[null,null,null,null,null,null,null,"T7.39",null,null,null,null,null,"T7.39A"]
[null,null,null,null,null,null,{"$f":"SUM(Capital_gains!AZ237)","v":0},null,null,null,null,null,{"$f":"MAX(0,S635-G638-G641-G644)","v":0}]
[null,null,null,null,null,null,null,"5.8A + 5.37",null,null,null,null,null,"T7.39A minus T7.40"]
["Tax on gains already paid",null,null,null,null,null,null,"T7.40",null,null,null,null,null,"T7.40A"]
[null,null,null,null,null,null,{"$f":"SUM(Capital_gains!AZ222)+SUM(Capital_gains!BV414)","v":0},null,null,null,null,null,{"$f":"MAX(0,M644-G647)","v":0}]
[null,null,null,null,null,null,null,"T7.40 minus T7.39A"]
[null,null,null,null,null,null,null,"T7.41"]
["Capital Gains tax calculated as overpaid",null,null,null,null,null,{"$f":"MAX(0,G647-M644)","v":0}]
[null,null,null,null,null,null,null,"T7.25C minus T7.26",null,null,null,null,null,"lower of T7.41 and T7.41A",null,null,null,null,null,"T7.41 minus T7.41A"]
[null,null,null,null,null,null,null,"T7.41A",null,null,null,null,null,"T7.41B",null,null,null,null,null,"T7.42"]
[null,null,null,null,null,null,{"$f":"MAX(0,S597-S601)","v":0},null,null,null,null,null,{"$f":"MIN(G650,G653)","v":0},null,null,null,null,null,{"$f":"MAX(0,G650-G653)","v":0}]
[null,null,null,null,null,null,null,"T27 + T40A",null,null,null,null,null,"T7.27 minus T7.41B"]
[null,null,null,null,null,null,null,"T7.42A",null,null,null,null,null,"T7.42B"]
[null,null,null,null,null,null,{"$f":"S604+M647","v":0},null,null,null,null,null,{"$f":"S604-M653","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.40A + T7.42B"]
["Income Tax and Capital Gains Tax due for 2021–22",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.43"]
["Copy this figure to box 17.1 in the Trust and Estate Tax Return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M647+M656","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 11"]
[]
["STAGE 8","All trustees and personal representatives complete this section"]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["box T8.2","Enter in box T8.2 the amount of any"]
["repayment of 2021–22 tax in box 21.6 in the Trust and"]
["Estate Tax Return. Do not include any repayments from"]
["trading losses carried back to an earlier year."]
[]
["box T8.3","An adjustment may be required to increase"]
["the tax for 2021–22 because:"]
["• you claim farmers' averaging, or"]
["• you claim averaging of literary or artistic income, or"]
["• you claim to pay tax on post cessation receipts by"]
["  reference to the year the business ceased."]
[]
["Calculate the difference between the actual liability for"]
["the earlier year, and the liability that would have arisen"]
["for the earlier year if the averaged profit or post cessation"]
["receipt had been included in the Trust and Estate"]
["Tax Return for that year. Work out the increase in tax by"]
["reference to the tax rate and circumstances for the earlier"]
["year. Include any entry in box 1L.79 of the Trust and"]
["Estate Lloyd's Underwriters Pages. Enter the amount in"]
["box T8.3. Copy this figure to box 17.2 in the Trust and"]
["Estate Tax Return."]
[]
["The adjustment relates to 2021–22, even though it is"]
["calculated by reference to the circumstances of the"]
["earlier year. If you need help, ask us or your tax adviser."]
[]
["box T8.5","An adjustment may be required to decrease"]
["the tax for 2021–22, calculated by reference to an earlier"]
["year, because:"]
["• you are claiming loss relief calculated by reference to"]
["  your income of an earlier year or years, or"]
["• you are claiming farmers' averaging."]
[]
["Do not include losses for which you have previously"]
["claimed relief. Calculate the difference between the"]
["actual liability for the earlier year, and the liability that"]
["would have arisen for the earlier year if the loss or"]
["averaged profits had been included in the Trust and"]
["Estate Tax Return for that year. Work out the decrease in"]
["tax by reference to the tax rate and circumstances for"]
["the earlier year. Enter it in box T8.5. Copy this figure to"]
["box 17.4 and tick box 17.3 in the Trust and Estate"]
["Tax Return."]
[]
["The adjustment relates to 2021–22 even though it is"]
["calculated by reference to the circumstances of the"]
["earlier year. If you need help, ask us or your tax adviser."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 12"]
["STAGE 8","Working out payments due by 31 January 2023"]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["If any box on this page is negative substitute zero (‘0’), unless otherwise stated"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from T7.43"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.1"]
[null,null,null,null,null,null,null,null,null,"Income Tax and Capital Gains Tax due for 2021–22",null,null,{"$f":"S659","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 21.6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.2"]
[null,null,null,null,null,null,null,null,null,"2021–22 tax already refunded",null,null,{"$f":"SUM(Tax_return!GS822)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Any adjustment increasing the tax due,",null,null,null,null,null,{"$f":"IF(AND(ISBLANK(M733),Foreign!AN140>0),\"You may need an adjustment for\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"calculated by reference to earlier years (see Notes and the",null,null,null,"T8.3",null,{"$f":"IF(AND(ISBLANK(M733),Foreign!AN140>0),\"Foreign Chargeable premiums\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"Trust and Estate Tax Return)",null,null,null,null,null,{"$f":"IF(AND(ISBLANK(M733),Foreign!AN140>0),\"Please see the errors and exclusions\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"Copy this figure to box 17.2 in the Trust and Estate Tax Return",null,null,null,null,null,null,null,null,null,"T8.1 + T8.2 + T8.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M726+M729+SUM(M733)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[null,null,null,null,null,null,null,null,null,"Any adjustment reducing the tax due, calculated by reference to"]
[null,null,null,null,null,null,null,null,null,"earlier years (see Notes and the Trust and Estate Tax Return)",null,null,null,"T8.5"]
[null,null,null,null,null,null,null,null,null,"Tick box 17.3 and copy this figure to box 17.4 in the Trust and Estate Tax Return"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 17.9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.6"]
[null,null,null,null,null,null,null,null,null,"Any 2022–23 repayment (see Notes)",null,null,{"$f":"SUM(Tax_return!GC735)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Payments already made",null,null,null,"T8.7"]
[null,null,null,null,null,null,null,null,null,"(from your Statements of Accounts)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.5 + T8.6 + T8.7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.8"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(M740)+M743+SUM(M746)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax payable for 2021–22",null,null,null,null,null,"T8.4 minus T8.8"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"If box T8.9 is positive, this is the tax you owe",null,null,null,null,null,"T8.9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"If box T8.9 is negative, this is the tax we owe you",null,null,null,null,{"$f":"S736-S749","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
["Calculation of payments on account for 2022–23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from T7.27"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.10"]
[null,null,null,null,null,null,null,null,null,"Income Tax bill for 2021–22",null,null,{"$f":"S604","v":0}]
[]
["If box T8.10 is less than £1,000, you do not need to make payments on account. Tick box 17.6"]
["in the Trust and Estate Tax Return. Otherwise, leave box 17.6 blank and continue."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T7.10 + T7.24 + T7.26"]
[null,null,null,null,null,null,null,null,null,"Tax deducted at source,",null,null,null,"T8.11"]
[null,null,null,null,null,null,null,null,null,"notional tax, tax credit etc.",null,null,{"$f":"IF(M757<1000,0,M566+S601+M593)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.10 + T8.11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M757<1000,0,M757+M764)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.12 at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.13"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDDOWN(M767*0.2,2)","v":0}]
[]
["If box T8.10 is less than T8.13, you do not need to make payments on account. Tick box 17.6"]
["in the Trust and Estate Tax Return. Otherwise, leave box 17.6 blank and continue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.10 at 50%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T8.14"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"The amount of each payment on account for 2022–23",null,null,null,null,{"$f":"IF(Tax_return!GE730=TRUE,reduced,IF(OR(M757<1000,M757<M770),0,ROUNDDOWN(M757*0.5,2)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Tax_return!GE730=TRUE,\"(You have chosen to reduce the payment on account)\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Payment due by 31 January 2023",null,null,null,null,null,"T8.9 + T8.14"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"If box T8.15 is positive, this is the tax you owe",null,null,null,null,null,"T8.15"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"If box T8.15 is negative, this is the tax we owe you",null,null,null,null,{"$f":"S752+SUM(Tax_return!GC732)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This box can be negative"]
[]
[null,null,null,null,null,null,"Payments made due at 31 January 2023 (reported in SACTL)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 13"]
["STAGE 9","Calculation of tax pool for 2021–22. This section should be completed by trustees who make"]
[null,"discretionary payments to beneficiaries (see question 14 on the Trust and Estate Tax Return)"]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
["When you make discretionary payments that are income in the hands of the beneficiaries, those payments carry"]
["a tax credit. The tax credits have to be matched as far as possible with the tax payable by you on the trust income"]
["or tax credits attached to the income you have received. If the tax credits attaching to the payments to beneficiaries"]
["exceed the total of tax credits and tax payments (the tax pool), you have to pay the difference to us."]
["Foreign Tax Credit Relief, non-payable tax credits on dividends and notional tax on life policy gains are not available"]
["for repayment and cannot be used to frank tax credits allowed to beneficiaries."]
["The calculation excludes from the tax pool the proportion of such foreign tax and notional tax credits which relates"]
["to income which is to be accumulated, or is payable, at the trustees' discretion. Any excess of the tax credits attaching to"]
["payments to beneficiaries over your available tax credits and tax payments (the tax pool) is carried back to stage 7 and"]
["added to the tax bill for 2021 to 2022. Any excess in the tax pool is carried forward to the tax pool for the tax year"]
["2022 to 2023. Tax paid in a year when the trustees are non-resident doesn’t enter the tax pool."]
[]
["If any box on this page is",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(sitrust=TRUE,SUM(Tax_return!EG558)=0),tratt=FALSE,nonres=TRUE),TRUE,FALSE)","v":true}]
["negative substitute zero (‘0’)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 14.15"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount of tax pool brought forward",null,null,null,null,{"$f":"IF(cdnstage9=FALSE,SUM(Tax_return!EZ605),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 13A.1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount of tax pool applicable to income that is not settlor interested",null,null,null,null,{"$f":"IF(cdnstage9=FALSE,SUM(Tax_return!EG558),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.1 + T9.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"S804+S807","v":0}]
["If you have completed box 8.12 ignore boxes T9.4 to T9.20 and continue from box T9.21."]
["Otherwise, continue from box T9.4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from T3.29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust rate tax charged on dividend type income",null,null,null,null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,M357)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T3.20 minus T3.24",null,null,null,null,null,"T9.5 x 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.5",null,null,null,null,null,"T9.6"]
[null,null,null,null,null,null,null,null,null,null,"Non-savings income etc in standard rate band",null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,MAX(0,D334-D343))","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M817*0.2,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from T3.28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax charged on income and deemed income at the trust rate",null,null,null,null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,M353)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"lower of T3.21 and T3.23",null,null,null,null,null,"T9.8 x 7.5%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.8",null,null,null,null,null,"T9.9"]
[null,null,null,null,null,null,null,null,null,null,"Dividends covered by the Standard Rate Band",null,{"$f":"MIN(M334,M337)","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(M824*0.075,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.1 + T9.4 + T9.6 + T9.7 + T9.9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,S804+S814+S817+S820+S824)","v":0}]
[null,null,null,null,null,null,null,"from T6.8"]
[null,null,null,"Non-repayable tax on dividend",null,null,null,"T9.11"]
[null,null,null,"type income",null,null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,S513)","v":0}]
[]
[null,null,null,"Tax charged on dividend type",null,null,null,"from T3.31"]
[null,null,null,"income not charged at the",null,null,null,"T9.12"]
[null,null,null,"dividend trust rate",null,null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,M365)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.11 minus T9.12"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.13"]
[null,null,null,null,null,null,null,"from T6.12",null,null,null,null,{"$f":"MAX(0,G831-G835)","v":0}]
[null,null,null,"Non-repayable tax on",null,null,null,"T9.14"]
[null,null,null,"deemed income",null,null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,S528)","v":0}]
[null,"smaller of T3.22 and T6.11",null,null,null,null,null,"T9.15 x 20%",null,null,null,null,null,"T9.14 minus T9.16"]
[null,"T9.15",null,null,null,null,null,"T9.16",null,null,null,null,null,"T9.17"]
[{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,MIN(D337,M528))","v":0},null,null,null,null,null,{"$f":"ROUNDDOWN(A843*0.2,2)","v":0},null,null,null,null,null,{"$f":"MAX(0,G840-G843)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 4.9A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.18"]
[null,null,null,null,null,null,null,"Foreign tax credit relief",null,null,null,null,{"$f":"IF(OR(cdnstage9=TRUE,sitrust=TRUE),0,SUM(Foreign!BE204))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.13 + T9.17 + T9.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"   Total deduction of non-repayable tax etc.",null,null,null,null,{"$f":"M838+M843+M846","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 14"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"trust_name& \" \" & utr","v":"  0"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.10 minus T9.19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.20"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,S828-S849)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"higher of (T9.1 and T9.3) or higher of (T9.1 and T9.20)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.21"]
[null,null,null,null,null,null,null,null,null,null,"Pool available",null,{"$f":"IF(sitrust=TRUE,S810,MAX(S804,M859))","v":0}]
[null,null,null,null,null,null,null,"from T7.9"]
[null,null,null,null,null,null,null,"T9.22A"]
[null,null,null,"Relief for finance costs",null,null,{"$f":"S563","v":0}]
[null,null,null,null,null,null,null,"from box 10.1B"]
[null,null,null,null,null,null,null,"T9.22"]
[null,null,null,"Vulnerable beneficiary relief",null,null,{"$f":"IF(cdnstage9=FALSE,SUM(Tax_return!DX430),0)","v":0}]
[null,null,null,null,null,null,null,"from box 10.1C"]
[null,null,null,null,null,null,null,"T9.23"]
[null,null,null,"Employee benefit relief",null,null,{"$f":"IF(cdnstage9=FALSE,SUM(Tax_return!DX436),0)","v":0}]
[null,null,null,null,null,null,null,"T9.22A + T9.22 + T9.23",null,null,null,null,null,"T9.21 minus T9.24"]
[null,null,null,null,null,null,null,"T9.24",null,null,null,null,null,"T9.25"]
[null,null,null,null,null,null,{"$f":"G865+G868+G871","v":0},null,null,null,null,null,{"$f":"MAX(0,M862-G874)","v":0}]
[null,null,null,null,null,null,null,"total boxes 14.2 to 14.14"]
[null,null,null,null,null,null,null,"T9.26"]
[null,null,null,"Payments to beneficiaries",null,null,{"$f":"IF(cdnstage9=FALSE,SUM(Tax_return!EX590:EX602),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.26 x 45/55"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.27"]
[null,null,null,null,null,null,null,"Tax on payments to beneficiaries",null,null,null,null,{"$f":"ROUND(G877*45/55,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.25 minus T9.27"]
[null,null,null,null,null,null,null,"Tax pool to carry forward to next year",null,null,null,null,null,"T9.28"]
[null,null,null,null,null,null,null,"(if negative amount enter zero, '0')",null,null,null,null,{"$f":"MAX(0,ROUNDUP(M874-M881,2))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"T9.27 minus T9.25"]
[null,null,null,null,null,null,null,"Additional tax due",null,null,null,null,null,"T9.29"]
[null,null,null,null,null,null,null,"(if negative amount enter zero, '0')",null,null,null,null,{"$f":"MAX(0,ROUNDDOWN(M881-M874,2))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to T7.22"]
[]
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[]
[]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
[]
[]
[]
[null,null,null,"These notes are for guidance only, and reflect the position at the time of writing. They do not affect any rights of appeal."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TTCG Page 15"]

{"sheet":"trade","index":7,"n_rows":443,"n_cols":81,"rows_kept":443,"cut":false,"hidden":false,"merged":[[42,11,42,15],[36,19,36,22],[36,11,36,15],[38,11,38,15],[39,11,39,15],[40,11,40,15],[41,11,41,15]]}
[]
[null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the TRADE section of SA900 and looks like:"]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[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,null,null,null,null,null,null,null,null,"Trust and Estate Trade"]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs",null,null,null,null,null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,null,null,"Name of trust or estate",null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""},null,null,null,null,null,null,"Tax reference",null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""},null,null,null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"The Notes tell you when you need to complete more than one set of ‘Trust and Estate Trade’ pages. You must complete a separate copy"]
[null,null,null,null,null,null,null,null,null,null,"of these pages for each trade and for each set of accounts relating to the basis period. Box numbers 1.9, 1.82 and 1.94 to 1.96 are not"]
[null,null,null,null,null,null,null,null,null,null,"used on these pages. To get notes and helpsheets that will help you fill in this form, go to www.gov.uk/taxreturnforms"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Business details"]
[null,null,null,null,null,null,null,null,null,null,"Name of business",null,null,null,null,null,null,null,"Description of business"]
[null,null,null,null,null,null,null,null,null,null,"1.1",null,null,null,null,null,null,null,"1.2"]
[null,null,null,null,null,null,null,null,null,null,"Address of business"]
[null,null,null,null,null,null,null,null,null,null,"1.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the Notes before filling in these boxes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Start",null,null,"End"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.4",null,null,"1.5"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(T43),ISBLANK(T43)),\"\",\"Please enter a date\")","v":""},null,null,null,{"$f":"IF(OR(ISNUMBER(W43),ISBLANK(W43)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.6 if details in boxes 1.1 or 1.3 have",null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.11 if the accounts do not cover the"]
[null,null,null,null,null,null,null,null,null,null,null,"changed since the last Trust and Estate Tax Return",null,null,null,"1.6",{"$f":"IF(X47=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,"period from the last accounting date (explain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"why in the 'Additional information' box,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 1.116)",null,null,"1.11",{"$f":"IF(X49=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Date started if after 5 April 2021",null,"1.7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.12 if the accounting date has"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(O50),ISBLANK(O50)),\"\",\"Please enter a date\")","v":""},null,null,null,"changed (only if this is a permanent change"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Date ceased if before 6 April 2022",null,"1.8",null,null,null,null,"and you want it to count for tax)",null,null,"1.12",{"$f":"IF(X53=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(O53),ISBLANK(O53)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.10 if you entered details for all relevant"]
[null,null,null,null,null,null,null,null,null,null,null,"accounting periods on last year's Trust and Estate",null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.13 if this is the second or further"]
[null,null,null,null,null,null,null,null,null,null,null,"Tax Return and boxes 1.14 to 1.73 and 1.99 to",null,null,null,null,null,null,"change (explain in box 1.116 on page TT4 why"]
[null,null,null,null,null,null,null,null,null,null,null,"1.115 will be blank",null,null,null,"1.10",{"$f":"IF(X58=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,"you have not used the same date as last year)",null,null,"1.13",{"$f":"IF(X59,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.13A if you used cash basis, money"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"actually received and paid out to calculate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your income and expenses",null,null,"1.13A"]
[null,null,null,null,null,null,null,null,null,null,"Capital allowances and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Capital allowances at 18% on equipment including cars with lower",null,null,null,null,null,null,null,"Capital allowances",null,"Balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,"CO2 emissions.",null,null,null,null,null,null,"1.14",null,null,"1.15"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Capital allowances at 6% on equipment including cars with higher"]
[null,null,null,null,null,null,null,null,null,null,null,"CO2 emissions.",null,null,null,null,null,null,"1.16",null,null,"1.17"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,null,null,null,null,"1.18",null,null,"1.19"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance ",null,null,null,null,null,null,"1.18A"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Freeport Structures and Buildings Allowance",null,null,null,null,null,null,"1.18B"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zer-emission car allowance",null,null,null,null,null,null,"1.18C"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"100%, enhanced and other capital allowances.",null,null,null,null,null,null,"1.20",null,null,"1.21"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of column above",null,null,"total of column above"]
[null,null,null,null,null,null,null,null,null,null,"Total capital allowances/balancing charges",null,null,null,null,null,null,null,"1.22",{"$f":"+SUM(T65:T78)","v":0},null,"1.23",{"$f":"+SUM(W65:W78)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.22A if box 1.22 includes enhanced capital allowances for"]
[null,null,null,null,null,null,null,null,null,null,null,"designated environmentally beneficial plant and machinery",null,null,null,null,null,null,"1.22A",{"$f":"IF(X83,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,"Income and expenses"]
[null,null,null,null,null,null,null,null,null,null,"If the annual turnover is £30,000 or more, ignore boxes 1.24 to 1.26. Instead fill in page TT2"]
[]
[null,null,null,null,null,null,null,null,null,null,"If the annual turnover is below £30,000, fill in boxes 1.24 to 1.26 instead of page TT2. Please read the Notes"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Turnover including other business receipts and goods taken for personal use"]
[null,null,null,null,null,null,null,null,null,null,null,"(and balancing charges from box 1.23)",null,null,null,null,null,null,null,null,null,"1.24"]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Expenses allowable for tax (including capital allowances from box 1.22)",null,null,null,null,null,null,null,null,null,"1.25"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 1.24 minus box 1.25"]
[null,null,null,null,null,null,null,null,null,null,"Net profit (put figure in brackets if a loss)",null,null,null,null,null,null,null,null,null,null,"1.26",{"$f":"+W91-W93","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,"SA901","TRUST AND ESTATE TAX RETURN TRADE: PAGE TT1(Substitute)(QMS)"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income and expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"You must fill in this Page if the annual turnover is £30,000 or more - read the Notes",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If the trust or estate was registered for VAT, do the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"figures in boxes 1.29 to 1.64 include VAT?","1.27",{"$f":"IF(AN110=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,"or exclude VAT?","1.28",{"$f":"IF(AO110=TRUE,CHAR(254),CHAR(168))","v":"þ"},null,null,null,{"$f":"NOT(AN110)","v":true},null,{"$f":"NOT(AR110)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sales/business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disallowable",null,null,null,null,"income (turnover)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses included",null,null,null,null,"1.29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in boxes 1.46 to 1.63",null,null,"Total expenses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Cost of sales",null,null,null,"1.30",null,null,"1.46"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Construction industry subcontractor costs",null,null,null,"1.31",null,null,"1.47"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other direct costs",null,null,null,"1.32",null,null,"1.48"]
[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,"box 1.29 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,"(boxes 1.46 + 1.47 + 1.48)"]
[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,"    Gross profit/(loss)","1.49",{"$f":"+AM113-SUM(AK116:AK120)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other income/profits (including CJRS grants and other coronavirus grants) - read the notes","1.50"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Employee costs",null,null,null,"1.33",null,null,"1.51"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Premises costs",null,null,null,"1.34",null,null,"1.52"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs",null,null,null,"1.35",null,null,"1.53"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"General administrative expenses",null,null,null,"1.36",null,null,"1.54"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Motor expenses",null,null,null,"1.37",null,null,"1.55"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Travel and subsistence",null,null,null,"1.38",null,null,"1.56"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Advertising, promotion and entertainment",null,null,null,"1.39",null,null,"1.57"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,null,"1.40",null,null,"1.58"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Bad debts",null,null,null,"1.41",null,null,"1.59"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Interest and alternative finance payments",null,null,null,"1.42",null,null,"1.60"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other finance charges",null,null,null,"1.43",null,null,"1.61"]
[]
[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,{"$f":"+CHAR(108)","v":"l"},"Depreciation and loss/(profit) on sale",null,null,null,"1.44",null,null,"1.62"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,null,"1.45",null,null,"1.63"]
[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,"Put the total of boxes 1.30",null,null,null,null,"total of boxes 1.51 to 1.63"]
[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,"to 1.45 in box 1.66 below",null,null,null,"Total expenses","1.64",{"$f":"+SUM(AK126:AK150)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 1.49 + 1.50 minus 1.64"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit/(loss)","1.65",{"$f":"+AM123+AM125-AM152","v":0}]
[]
[null,null,null,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 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,null,null,null,null,null,"boxes 1.30 to 1.45"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Disallowable expenses",null,null,null,null,null,null,"1.66",{"$f":"+SUM(AH116:AH150)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Goods taken for personal use and other adjustments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(apart from disallowable expenses) that increase profits",null,null,null,null,null,null,"1.67"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges (from box 1.23)",null,null,null,null,null,null,"1.68",{"$f":"IF(OR(W91>0,W93>0),0,W81)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 1.66 + 1.67 + 1.68"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total additions to net profit (deduct from net loss)",null,null,null,null,null,null,null,null,null,"1.69",{"$f":"+AK160+AK162+AK164","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Capital allowances (from box 1.22)",null,null,null,null,null,null,"1.70",{"$f":"IF(OR(W91>0,W93>0),0,T81)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,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 1.70 + 1.71"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Deductions from net profit (add to net loss)",null,null,null,null,null,null,"1.71",null,"1.72",{"$f":"AK168+AK170","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,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 1.65 + 1.69 minus 1.72"]
[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,"Net business profit for tax purposes (put figure in brackets if a loss)",null,null,null,null,null,null,null,null,null,"1.73",{"$f":"+AM155+AM166-AM170","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now fill in page TT3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN TRADE: PAGE TT2(Substitute)(QMS)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You must fill in boxes 1.74 and 1.75 and all other boxes on this page that apply to the trust or estate.",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 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,"Adjustments to arrive at 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,null,null,null,null,null,null,null,null,null,null,null,null,null,"Basis period begins",null,null,null,"1.74",null,null,"and ends","1.75"]
[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,{"$f":"IF(OR(ISNUMBER(AW185),ISBLANK(AW185)),\"\",\"Please enter a date\")","v":""},null,null,null,{"$f":"IF(OR(ISNUMBER(BA185),ISBLANK(BA185)),\"\",\"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,null,null,"Profit or loss of this account for tax purposes (box 1.26 or 1.73)",null,null,null,null,null,null,null,null,null,"1.76",{"$f":"IF(W91>0,W96,AM173)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjustment to arrive at profit or loss for this basis period",null,null,null,null,null,null,null,null,null,"1.77"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Overlap profit brought forward",null,null,"1.78",null,{"$f":"+CHAR(108)","v":"l"},"Deduct overlap relief used this year",null,null,"1.79"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Overlap profit carried forward",null,null,"1.80",{"$f":"MAX(0,AW195-BC195)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Averaging for farmers and creators of literary or artistic works (read the Notes 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,"made a loss for 2021–22)",null,null,null,null,null,null,null,null,"1.81"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 for 2021–22 (if a loss, enter '0')",null,null,null,null,null,null,null,"1.83",{"$f":"IF(BC190+BC192-BC195>0,BC190+BC192-BC195+BC200,BC200)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Allowable loss for 2021–22 (if a profit, enter '0')",null,null,null,null,null,null,null,"1.84",{"$f":"IF(BC190+BC192-BC195<=0,-BC190-BC192+BC195,0)","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,{"$f":"+CHAR(108)","v":"l"},"Loss offset against other income for 2021-22",null,null,null,null,null,null,"1.85"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss - relief to be calculated by reference to earlier years",null,null,null,null,null,null,"1.86"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss to carry forward (that is an allowable loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not claimed in any other way)",null,null,null,null,null,null,"1.87"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Losses brought forward from earlier years",null,null,null,null,null,null,"1.88"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Losses brought forward from earlier years used this year",null,null,null,null,null,null,null,null,"1.89"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 1.83 minus box 1.89"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxable profit after losses brought forward",null,null,null,null,null,null,null,null,null,"1.90",{"$f":"MAX(BA202-BC215,0)","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,{"$f":"+CHAR(108)","v":"l"},"Any other business income",null,null,null,null,null,null,null,null,"1.91"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 1.90 + box 1.91"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total taxable profits from this business",null,null,null,null,null,null,null,null,null,"1.92",{"$f":"+BC218+BC220","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 1.93 if the figure in box 1.92 is provisional",null,null,null,null,null,null,null,null,"1.93",{"$f":"IF(BD225=TRUE,CHAR(254),CHAR(168))","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,"Subcontractors in the construction industry"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Deductions on payment and deduction statements from contractors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– construction industry subcontractors only",null,null,null,null,null,null,null,null,"1.97"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax deducted from trading income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Any tax taken off trading income (excluding deductions made by contractors on account of tax)",null,null,null,null,null,null,null,null,"1.98"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN TRADE: PAGE TT3(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summary of balance sheet"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"Leave these boxes blank if there is no balance sheet",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Assets",{"$f":"+CHAR(108)","v":"l"},"Plant, machinery and motor vehicles",null,null,null,null,"1.99"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other fixed assets (for example premises, goodwill,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"investments)",null,null,null,null,"1.100"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Stock and work in progress",null,null,null,null,"1.101"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Debtors/prepayments/other current assets",null,null,null,null,"1.102"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Bank/building society balances",null,null,null,null,"1.103"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of boxes 1.99 to 1.104"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Cash in hand",null,null,null,null,"1.104",null,"1.105",{"$f":"+SUM(BQ254:BQ264)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Liabilities",{"$f":"+CHAR(108)","v":"l"},"Trade creditors/accruals",null,null,null,null,"1.106"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loans and overdrawn bank accounts",null,null,null,null,"1.107"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of boxes 1.106 to 1.108"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other liabilities",null,null,null,null,"1.108",null,"1.109",{"$f":"+SUM(BQ266:BQ270)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 1.105 minus 1.109"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Net business assets (put the figure in brackets if there were net business liabilities)",null,null,null,null,null,null,null,null,"1.110",{"$f":"+BS264-BS270","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Represented 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,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,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balance at start of period *",null,null,null,null,"1.111"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Net profit/(loss)*",null,null,null,null,"1.112",{"$f":"IF(OR(BS264<>0,BS270<>0),AM155,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Capital introduced",null,null,null,null,"1.113"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Drawings",null,null,null,null,"1.114"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of boxes 1.111 to 1.113"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 1.114"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balance at end of period*",null,null,null,null,null,null,"1.115",{"$f":"+SUM(BQ279:BQ283)-BQ285","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"* If the Capital Account is overdrawn, or the business made a net loss, enter the figure in brackets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.116"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now fill in any other supplementary pages that apply to you. Otherwise, go back to page 4 of the Trust and Estate Tax"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.39","MO",{"$f":"AH138","v":0},null,0,null,"DisallowableAdvertising"]
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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,"1.41","MO",{"$f":"AH142","v":0},null,0,null,"DisallowableBadDebts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.42","MO",{"$f":"AH144","v":0},null,0,null,"DisallowableInterest"]
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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,"1.48","MO",{"$f":"AK120","v":0},null,0,null,"DirectCosts"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.55","MO",{"$f":"AK134","v":0},null,0,null,"MotorExpenses"]
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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,"1.57","MO",{"$f":"AK138","v":0},null,0,null,"AdvertisingEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.58","MO",{"$f":"AK140","v":0},null,0,null,"LegalCosts"]
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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,"1.77","MO",{"$f":"BC192","v":0},null,0,null,"Adjustment"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.79","MO",{"$f":"BC195","v":0},null,0,null,"OverlapReliefUsedThisYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.80","MO",{"$f":"AW197","v":0},null,0,null,"OverlapProfitCarriedForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.83","MO",{"$f":"BA202","v":0},null,0,null,"NetProfit"]
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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,"1.86","MO",{"$f":"BA208","v":0},null,0,null,"LossToCarryBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.87","MO",{"$f":"BA211","v":0},null,0,null,"LossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.88","MO",{"$f":"BA213","v":0},null,0,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.89","MO",{"$f":"BC215","v":0},null,0,null,"LossesUsed"]
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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,"1.92","MO",{"$f":"BC223","v":0},null,0,null,"TotalTaxableProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.93","Z2",{"$f":"IF(BD225,\"Y\",\"\")","v":""},null,null,null,"Provisional"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.97","MO",{"$f":"BC231","v":0},null,{"$f":"BX423","v":0},"SubcontractorsDeductionsOnPaymentAndStatements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.98","MO",{"$f":"BC237","v":0},null,0,"TaxDeductedFromTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.99","MO",{"$f":"BQ254","v":0},null,0,"SummaryOfBalanceSheet","Assets","PlantMachineryAndMotorVehicles"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.100","MO",{"$f":"BQ256","v":0},null,0,null,null,"OtherFixedAssets"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.102","MO",{"$f":"BQ260","v":0},null,0,null,null,"DebtorsPrepaymentsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.103","MO",{"$f":"BQ262","v":0},null,0,null,null,"BankEtcBalances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.104","MO",{"$f":"BQ264","v":0},null,0,null,null,"CashInHand"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.105","MO",{"$f":"BS264","v":0},null,0,null,null,"TotalAssets"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.107","MO",{"$f":"BQ268","v":0},null,0,null,null,"LoansAndOverdrawnBankAccounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.108","MO",{"$f":"BQ270","v":0},null,0,null,null,"OtherLiabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.109","MO",{"$f":"BS270","v":0},null,0,null,null,"TotalLiabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.110","MO",{"$f":"BS273","v":0},null,0,null,"NetBusinessAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.111","MO",{"$f":"BQ279","v":0},null,0,null,"CapitalAccount","BalanceAtStartOfPeriod"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.112","MO",{"$f":"BQ281","v":0},null,0,null,null,"NetProfitLoss"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.115","MO",{"$f":"BS288","v":0},null,0,null,null,"CapitalAccountBalanceAtEndOfPeriod"]
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{"sheet":"trade2","index":8,"n_rows":432,"n_cols":81,"rows_kept":432,"cut":false,"hidden":true,"merged":[]}
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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,"1.54","MO",null,null,0,null,"GeneralAdministrativeExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.55","MO",null,null,0,null,"MotorExpenses"]
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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,"1.57","MO",null,null,0,null,"AdvertisingEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.58","MO",null,null,0,null,"LegalCosts"]
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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,"1.73","MO",null,null,0,null,"NetProfitLoss"]
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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,"1.76","MO",null,null,{"$f":"BX395","v":0},null,"ProfitFromOtherBoxes"]
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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,"1.78","MO",null,null,0,null,"OverlapProfitBroughtForward"]
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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,"1.86","MO",null,null,0,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.87","MO",null,null,0,null,"LossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.88","MO",null,null,0,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.89","MO",null,null,0,null,"LossesUsed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.90","MO",null,null,0,null,"TaxableProfitAfterLossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.91","MO",null,null,0,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.92","MO",null,null,0,null,"TotalTaxableProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.93","Z2",{"$f":"IF(BD218,\"Y\",\"\")","v":""},null,null,null,"Provisional"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.97","MO",null,null,{"$f":"BX412","v":0},"SubcontractorsDeductionsOnAccountOfTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.98","MO",null,null,0,"TaxDeductedFromTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.99","MO",null,null,0,"SummaryOfBalanceSheet","Assets","PlantMachineryAndMotorVehicles"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.100","MO",null,null,0,null,null,"OtherFixedAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.101","MO",null,null,0,null,null,"StockAndWorkInProgress"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.102","MO",null,null,0,null,null,"DebtorsPrepaymentsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.103","MO",null,null,0,null,null,"BankEtcBalances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.104","MO",null,null,0,null,null,"CashInHand"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.105","MO",null,null,0,null,null,"TotalAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.106","MO",null,null,0,null,"Liabilities","TradeCreditorsAndAccruals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.107","MO",null,null,0,null,null,"LoansAndOverdrawnBankAccounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.108","MO",null,null,0,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,"1.109","MO",null,null,0,null,null,"TotalLiabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.110","MO",null,null,0,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,"1.111","MO",null,null,0,null,"CapitalAccount","BalanceAtStartOfPeriod"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.112","MO",null,null,0,null,null,"NetProfitLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.113","MO",null,null,0,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,"1.114","MO",null,null,0,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,"1.115","MO",null,null,0,null,null,"CapitalAccountBalanceAtEndOfPeriod"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"100*SUM(BZ316:BZ430)","v":0}]

{"sheet":"Partnership","index":9,"n_rows":182,"n_cols":47,"rows_kept":182,"cut":false,"hidden":false,"merged":[[35,10,35,14],[35,17,35,20]]}
[]
[null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the PARTNERSHIP section of SA900 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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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust and Estate Partnership"]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs",null,null,null,null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,"Name of trust or estate",null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""},null,null,null,null,null,null,"Tax reference",null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp1 + 1 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""},null,null,null,null,null,null,{"$f":"utr","v":0}]
[null,null,null,null,null,null,null,null,null,"Fill in a copy of these Pages for each partnership of which the trust or estate was a member, and for each"]
[null,null,null,null,null,null,null,null,null,"business the partnership carried on. If you want help, look up the box numbers in the Notes on 'Trust and Estate Partnership'."]
[null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,null,null,null,null,null,null,null,"Partnership details"]
[]
[null,null,null,null,null,null,null,null,null,"Partnership reference number",null,null,null,null,null,null,"Partnership trade or profession"]
[null,null,null,null,null,null,null,null,null,"2.1",null,null,null,null,null,null,"2.2"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Date started being a partner",null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Date stopped being a partner"]
[null,null,null,null,null,null,null,null,null,null,"(if during 2021-22)",null,"2.3",null,null,null,null,"(if during 2021-22)",null,"2.4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(N39),ISBLANK(N39)),\"\",\"Please enter a date\")","v":""},null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(U39),ISBLANK(U39)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,"The share of the partnership's trading or professional income"]
[]
[null,null,null,null,null,null,null,null,null,"Basis period begins",null,null,"2.5",null,"and ends",null,"2.6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(N43),ISBLANK(N43)),\"\",\"Please enter a date\")","v":""},null,null,null,{"$f":"IF(OR(ISNUMBER(R43),ISBLANK(R43)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Share of the profit or loss of this year's account for tax purposes",null,null,null,null,null,null,null,null,"2.7"]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Adjustment to arrive at profit or loss for this basis period",null,null,null,null,null,null,null,null,"2.8"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Overlap profit brought forward",null,"2.9",null,null,null,null,"Overlap relief used this year",null,"2.10"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Overlap profit carried forward",null,"2.11",{"$f":"MAX(0,N50-U50)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Averaging for farmers and creators of literary or artistic works (or foreign tax deducted if"]
[null,null,null,null,null,null,null,null,null,null,"foreign tax credit relief not claimed)",null,null,null,null,null,null,null,null,"2.12"]
[]
[null,null,null,null,null,null,null,null,null,"Net profit for 2021–22 (if loss, enter '0' here)",null,null,null,null,null,null,null,null,null,"2.13",{"$f":"+MAX(0,U45+U48-U50+U55)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Allowable loss for 2021-22 (if profit, enter '0' here)",null,null,null,null,null,null,"2.14",{"$f":"+MAX(0,-U45-U48+U50-U55)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss offset against other income for 2021-22",null,null,null,null,null,"2.15"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss - relief to be calculated by reference to earlier years",null,null,null,null,null,"2.16"]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss to carry forward (that is allowable loss not claimed in any other way)",null,null,null,null,null,"2.17"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Losses brought forward from last year",null,null,null,null,null,"2.18"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Losses brought forward from last year used this year",null,null,null,null,null,null,null,null,"2.19"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 2.13 minus box 2.19"]
[null,null,null,null,null,null,null,null,null,"Taxable profit after losses brought forward",null,null,null,null,null,null,null,null,null,"2.20",{"$f":"+U57-U70","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Add amounts not included in the partnership accounts which are needed to calculate the"]
[null,null,null,null,null,null,null,null,null,null,"taxable profit",null,null,null,null,null,null,null,null,"2.21"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 2.20 + box 2.21"]
[null,null,null,null,null,null,null,null,null,"Total taxable profits from this business",null,null,null,null,null,null,null,null,null,"2.22",{"$f":"+U73+U76","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please turn over"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,"SA902","TRUST AND ESTATE TAX RETURN PARTNERSHIP: PAGE TP1(Substitute)(QMS)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Share of partnership investment 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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp1 + 2 & \" of \" & tupp25)","v":""},null,null,null,null,null,{"$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,{"$f":"+CHAR(108)","v":"l"},"If the partnership had any investment income and your share will be returned in",null,null,null,null,null,null,null,null,"2.23",{"$f":"IF(AK91,CHAR(254),CHAR(168))","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,"boxes 9.1 to 9.26, on pages 4 and 5, of the Trust and Estate Tax Return please tick box 2.23"]
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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,{"$f":"+CHAR(108)","v":"l"},"Share of losses on partnership investments",null,null,null,null,null,null,null,null,"2.24"]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.25"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now fill in any other supplementary pages that apply to you. Otherwise go back to page 4 of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust and Estate Tax Return and finish filling it in."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN PARTNERSHIP: PAGE TP2(Substitute)(QMS)"]
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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,"2.1","ZZ",{"$f":"LEFT(SUBSTITUTE(K36,\" \",\"\"),10)","v":""},null,null,"TrustPartnership","PartnershipRefNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.2","ZZ",{"$f":"LEFT(IF(R36=0,\"Unknown\",R36),28)","v":"Unknown"},null,null,null,"Trade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.3","DT",{"$f":"N39","v":0},null,null,null,"DateStartedAsPartner"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.4","DT",{"$f":"U39","v":0},null,null,null,"DateStoppedAsPartner"]
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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,"2.7","MO",{"$f":"U45","v":0},null,{"$f":"AQ163","v":0},null,"YourShareOfTheProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.8","MO",{"$f":"U48","v":0},null,{"$f":"AQ164","v":0},null,"AdjustmentToArriveAtProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.9","MO",{"$f":"N50","v":0},null,0,null,"OverlapBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.10","MO",{"$f":"U50","v":0},null,0,null,"OverlapUsed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.11","MO",{"$f":"N52","v":0},null,0,null,"OverlapCarriedForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.12","MO",{"$f":"U55","v":0},null,0,null,"FarmersAveraging"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.13","MO",{"$f":"U57","v":0},null,0,null,"NetProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.14","MO",{"$f":"R59","v":0},null,0,null,"AllowableLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.15","MO",{"$f":"R61","v":0},null,0,null,"LossOffsetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.16","MO",{"$f":"R63","v":0},null,0,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,null,null,null,null,null,null,null,null,null,"2.17","MO",{"$f":"R66","v":0},null,0,null,"LossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.18","MO",{"$f":"R68","v":0},null,0,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,"2.19","MO",{"$f":"U70","v":0},null,0,null,"LossesBroughtForwardUsedThisYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.20","MO",{"$f":"U73","v":0},null,0,null,"TaxableProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.21","MO",{"$f":"U76","v":0},null,0,null,"AddAmountsNotIncludedInThePartnershipAccounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.22","MO",{"$f":"U79","v":0},null,0,null,"TotalTaxableProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.23","Z2",{"$f":"IF(AK91,\"Y\",\"\")","v":""},null,null,null,"InvestmentIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.24","MO",{"$f":"AJ95","v":0},null,0,null,"ShareOfInvestmentLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AI","AdditionalInformation","els_paai"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"100*SUM(AS155:AS180)","v":0}]

{"sheet":"partnership2","index":10,"n_rows":182,"n_cols":47,"rows_kept":182,"cut":false,"hidden":true,"merged":[]}
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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,"2.1","ZZ",null,null,null,"TrustPartnership","PartnershipRefNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.2","ZZ",null,null,null,null,"Trade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.3","DT",0,null,null,null,"DateStartedAsPartner"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.4","DT",0,null,null,null,"DateStoppedAsPartner"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.5","DT",null,null,null,null,"PeriodBegins"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.6","DT",null,null,null,null,"PeriodEnds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.7","MO",null,null,{"$f":"AQ163","v":0},null,"YourShareOfTheProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.8","MO",null,null,{"$f":"AQ164","v":0},null,"AdjustmentToArriveAtProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.9","MO",null,null,0,null,"OverlapBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.10","MO",null,null,0,null,"OverlapUsed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.11","MO",null,null,0,null,"OverlapCarriedForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.12","MO",null,null,0,null,"FarmersAveraging"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.13","MO",null,null,0,null,"NetProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.14","MO",null,null,0,null,"AllowableLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.15","MO",null,null,0,null,"LossOffsetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.16","MO",null,null,0,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,null,null,null,null,null,null,null,null,null,"2.17","MO",null,null,0,null,"LossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.18","MO",null,null,0,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,"2.19","MO",null,null,0,null,"LossesBroughtForwardUsedThisYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.20","MO",null,null,0,null,"TaxableProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.21","MO",null,null,0,null,"AddAmountsNotIncludedInThePartnershipAccounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.22","MO",null,null,0,null,"TotalTaxableProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.23","Z2",null,null,null,null,"InvestmentIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.24","MO",null,null,0,null,"ShareOfInvestmentLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AI","AdditionalInformation","els_paai"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"100*SUM(AS155:AS180)","v":0}]

{"sheet":"Land_property","index":11,"n_rows":250,"n_cols":56,"rows_kept":250,"cut":false,"hidden":false,"merged":[]}
[]
[null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the LAND AND PROPERTY section of SA900 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,null,null,null,null,null,null,null,"Trust and Estate Uk Property"]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs",null,null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,"Name of trust or estate",null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 1 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""},null,null,null,null,null,null,"Tax reference"]
[null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""},null,null,null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"If you want help, look up the box numbers in the notes on Trust and Estate UK Property. For help filling in this form, go to"]
[null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,null,null,null,null,null,null,null,"Answer this question to help you decide which parts of pages TL 1 and TL 2 to fill in."]
[null,null,null,null,null,null,null,null,null,"Is the income from furnished holiday lettings?"]
[null,null,null,null,null,null,null,null,null,"If this does not apply to you, turn over and fill in Page TL2 to give details of the property income",null,null,null,null,null,null,null,"Yes",{"$f":"IF(T34=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If 'Yes', fill in boxes 3.1 to 3.19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"before completing Page TL2"]
[null,null,null,null,null,null,null,null,null,"Furnished holiday lettings in the UK or European Economic Area (EEA)"]
[null,null,null,null,null,null,null,null,null,"Fill in one page for UK businesses and a separate page for EEA businesses"]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Income from furnished holiday lettings",null,null,null,null,null,null,"3.1"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Estates only - if you've used traditional accounting rather than cash basis to calculate the estate’s"]
[null,null,null,null,null,null,null,null,null,null,"income and expenses, put a tick in the box (trusts cannot use cash basis)",null,null,null,null,null,null,"3.1A",{"$f":"IF(T42=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Expenses (furnished holiday lettings only)"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance, ground rents etc.",null,null,"3.2"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,"3.3"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Finance charges, including interest",null,null,"3.4"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,"3.5"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Cost of services provided, including wages",null,null,"3.6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of boxes 3.2 to 3.7"]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,"3.7",null,null,null,"3.8",{"$f":"SUM(O46:O56)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 3.1 minus box 3.8"]
[null,null,null,null,null,null,null,null,null,"Net profit (put figures in brackets if a loss)",null,null,null,null,null,null,null,"3.9",{"$f":"+S39-S56","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax adjustments"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,"3.10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 3.10 + box 3.11"]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges",null,null,"3.11",null,null,null,"3.12",{"$f":"+O63+O65","v":0}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,"3.11A"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowances",null,null,"3.11B"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,"3.13"]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss brought forward used against"]
[null,null,null,null,null,null,null,null,null,null,"this year’s profits",null,null,"3.14"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 3.9 + 3.12 minus"]
[null,null,null,null,null,null,null,null,null,"Profit for the year after losses",null,null,null,null,null,null,null,"(boxes 3.11A+3.11B+3.13+3.14"]
[null,null,null,null,null,null,null,null,null,"(if boxes 3.9 + 3.12 minus (boxes 3.11A + 3.11B + 3.13 + 3.14) is positive",null,null,null,null,null,null,null,"3.15",{"$f":"MAX(0,+S59+S65-O67-O69-O71-O75)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 3.9 + 3.12 minus"]
[null,null,null,null,null,null,null,null,null,"Loss for the year",null,null,null,null,null,null,null,"(boxes 3.11A + 3.11B + 3.13)"]
[null,null,null,null,null,null,null,null,null,"(if boxes 3.9 + 3.12 minus (boxes 3.11A + 3.11B + 3.13) is negative",null,null,null,null,null,null,null,"3.16",{"$f":"MAX(0,-S59-S65+O67+O69+O71)","v":0}]
[]
[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,{"$f":"+CHAR(108)","v":"l"},"Total loss to carry forward",null,null,null,null,null,null,"3.17"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Put a tick in the box if this business is in the EEA read the notes",null,null,null,null,null,null,"3.18",{"$f":"IF(T87,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"If you want to make a period of grace election, put a tick in the box",null,null,null,null,null,null,"3.19",{"$f":"IF(T89,CHAR(254),CHAR(168))","v":"¨"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,"SA903","TRUST AND ESTATE TAX RETURN LAND & PROPERTY: PAGE TL1(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other property income (not including dividends/distributions 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,"Real Estate Investment Trusts or Property Authorised Investment Funds)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Estates only - if you’ve used traditional accounting rather than cash",null,null,null,null,null,null,null,null,{"$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,"basis to calculate the estate’s income and expenses,"]
[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 (trusts cannot use cash basis)",null,null,null,"3.19A",{"$f":"IF(AI101,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 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,{"$f":"+CHAR(110)","v":"n"},"Income",null,null,null,null,null,"Tax deducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Rents and other income from land and property",null,null,null,"3.20",null,"3.21"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Chargeable premiums",null,null,null,"3.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 3.20 + 3.22 + 3.22A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Reverse premiums",null,null,null,"3.22A",null,null,null,"3.23",{"$f":"AD104+AD106+AD108","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Expenses (do not include figures you have already put in boxes 3.2 to 3.7 on page TL1)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance, ground rents etc.",null,null,null,"3.24"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,null,"3.25"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Non-residential property finance costs",null,null,null,"3.26"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,null,"3.27"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Costs of services provided, including wages",null,null,null,"3.28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of boxes 3.24 to 3.29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,null,"3.29",null,null,null,"3.30",{"$f":"+SUM(AD112:AD122)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 3.23 minus box 3.30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit (put figures in brackets if a loss)",null,null,null,null,null,null,null,null,"3.31",{"$f":"+AH108-AH122","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax adjustments"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,null,"3.32"]
[]
[]
[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,"box 3.32 + box 3.33"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges ",null,null,null,"3.33",null,null,null,"3.34",{"$f":"+AD129+AD133","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,null,"3.33A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance",null,null,null,"3.33B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Freeport Structures and Buildings Allowance",null,null,null,"3.33C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowance",null,null,null,"3.33D"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,null,"3.35"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Cost of replacing domestic items",null,null,null,"3.36",null,null,null,"boxes 3.33A + 3.33B + 3.33C"]
[null,null,null,null,null,null,null,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 3.37 is"," + 3.33D + 3.35 + 3.36"]
[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,"not in use","3.38",{"$f":"+SUM(AD136:AD146)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 3.31+3.34 minus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 3.38"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted profit (if loss enter '0' in box 3.39 and put the loss in box 3.40)",null,null,null,null,null,null,null,null,"3.39",{"$f":"MAX(0,+AH125+AH133-AH148)","v":0}]
[null,null,null,null,null,null,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 3.31+3.34 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,"box 3.38"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted loss (if you've entered '0' in box 3.39)",null,null,null,null,null,null,"3.40",{"$f":"MAX(0,-AH125-AH133+AH148)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss brought forward from previous year",null,null,null,null,null,null,null,"3.41"]
[]
[null,null,null,null,null,null,null,null,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 3.39 minus box 3.41"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Profit for the year",null,null,null,null,null,null,null,null,"3.42",{"$f":"MAX(0,+AH152-AH157)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss offset against total income  read the Notes",null,null,null,null,null,"3.43"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss to carry forward to following year",null,null,null,null,null,"3.44",{"$f":"IF(AH152>0,MAX(AH157-AH152,0),AH157+AF155-AF162)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 3.45 if these Pages include details of property let jointly",null,null,null,null,null,"3.45",{"$f":"IF(AI166=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Residential property finance costs",null,null,null,null,null,"3.46"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Unused residential property finance costs brought forward",null,null,null,null,null,"3.47"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now fill in any other supplymentary pages that apply to you. Otherwise, go back to page 4 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,"Trust and Estate Tax Return and finish filling it 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,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN LAND & PROPERTY: PAGE TL2(Substitute)(QMS)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.01","Z2",{"$f":"IF(T34,\"Y\",\"\")","v":""},null,null,"LandAndProperty","FromFurnishedHolidayLettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"S39","v":0},null,{"$f":"AN177","v":0},null,"FurnishedHolidayLettings","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,"3.1A","Z2",{"$f":"IF(T42,\"Y\",\"\")","v":""},null,null,null,null,"TraditionalAccounting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.2","MO",{"$f":"O46","v":0},null,{"$f":"AN179","v":0},null,null,"Expenses","RentsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.3","MO",{"$f":"O48","v":0},null,0,null,null,null,"RepairsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.4","MO",{"$f":"O50","v":0},null,0,null,null,null,"FinanceEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.5","MO",{"$f":"O52","v":0},null,0,null,null,null,"LegalAndProfessionalCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.6","MO",{"$f":"O54","v":0},null,0,null,null,null,"CostOfServicesProvided"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.7","MO",{"$f":"O56","v":0},null,0,null,null,null,"OtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.8","MO",{"$f":"S56","v":0},null,0,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.9","MO",{"$f":"S59","v":0},null,0,null,null,"NetProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.10","MO",{"$f":"O63","v":0},null,0,null,null,"TaxAdjustments","PrivateUse"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.11","MO",{"$f":"O65","v":0},null,0,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,null,null,null,null,null,"3.11B","MO",{"$f":"O69","v":0},null,0,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.12","MO",{"$f":"S65","v":0},null,0,null,null,null,"TotalAdditions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.11A","MO",{"$f":"O67","v":0},null,0,null,null,null,"ElectricChargePointAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.13","MO",{"$f":"O71","v":0},null,0,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,null,null,null,null,null,"3.14","MO",{"$f":"O75","v":0},null,0,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.15","MO",{"$f":"S78","v":0},null,0,null,null,"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,"3.16","MO",{"$f":"S82","v":0},null,0,null,null,"Loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.17","MO",{"$f":"S85","v":0},null,0,null,null,"LossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.18","Z2",{"$f":"IF(T87,\"Y\",\"\")","v":""},null,null,null,null,"ThisBusinessIsInTheEEA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.19","Z2",{"$f":"IF(T89,\"Y\",\"\")","v":""},null,null,null,null,"PeriodOfGraceElection"]
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[]
[]
[]
[]
[]
[]
[]
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{"sheet":"Foreign","index":12,"n_rows":875,"n_cols":101,"rows_kept":875,"cut":false,"hidden":false,"merged":[[752,78,752,79],[754,78,754,79],[756,78,756,79],[758,78,758,79],[760,78,760,79],[653,63,653,67],[654,63,654,67],[655,63,655,67],[656,63,656,67],[750,78,750,79],[575,63,575,67],[576,63,576,67],[577,63,577,67],[578,63,578,67],[652,63,652,67],[497,63,497,67],[498,63,498,67],[499,63,499,67],[500,63,500,67],[574,63,574,67],[419,63,419,67],[420,63,420,67],[421,63,421,67],[422,63,422,67],[496,63,496,67],[341,63,341,67],[342,63,342,67],[343,63,343,67],[344,63,344,67],[418,63,418,67],[260,63,260,67],[261,63,261,67],[262,63,262,67],[263,63,263,67],[340,63,340,67],[83,10,83,12],[85,10,85,12],[87,10,87,12],[89,10,89,12],[259,63,259,67],[73,10,73,12],[75,10,75,12],[77,10,77,12],[79,10,79,12],[81,10,81,12],[59,10,59,12],[61,10,61,12],[67,10,67,12],[69,10,69,12],[71,10,71,12],[49,10,49,12],[51,10,51,12],[53,10,53,12],[55,10,55,12],[57,10,57,12],[39,10,39,12],[41,10,41,12],[43,10,43,12],[45,10,45,12],[47,10,47,12]]}
[]
[null,"SA900 - THE SELF ASSESSMENT SYSTEM",null,null,null,null,null,null,null,null,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,"This is the FOREIGN section of SA900 and looks like:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[null,null,{"$f":"AA65","v":""}]
[null,null,{"$f":"AA93","v":""}]
[]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust and Estate Foreign"]
[null,null,null,null,null,null,null,null,null,"HM Revenue & Customs",null,null,null,null,null,null,null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Name of trust or estate",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 1 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""},null,null,null,null,"Tax reference"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"If you want help, look up the box numbers in the notes on Trust and Estate Foreign. For help filling in this form go to"]
[null,null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,null,null,null,null,null,null,null,"Foreign savings"]
[]
[null,null,null,null,null,null,null,null,null,null,"Fill in columns A to E, and tick the box in column E to claim Foreign Tax Credit Relief."]
[]
[null,null,null,null,null,null,null,null,null,null,"Country",null,null,null,null,"Amount",null,"Foreign tax",null,"Special",null,"Amount chargeable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"tick box if income",null,"before tax",null,null,null,"withholding tax",null,null,"tick box to claim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"is unremittable",null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief"]
[null,null,null,null,null,null,null,null,null,null,"A",null,null,null,null,"B",null,"C",null,"D",null,"E"]
[null,null,null,null,null,null,null,null,null,"Interest, and",null,null,null,{"$f":"IF(X40=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y40,P40*Z40,(P40-R40)*Z40)","v":0},{"$f":"IF(Y40=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,"other savings",null,null,null,{"$f":"IF(X42=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y42,P42*Z42,(P42-R42)*Z42)","v":0},{"$f":"IF(Y42=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,"income",null,null,null,{"$f":"IF(X44=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y44,P44*Z44,(P44-R44)*Z44)","v":0},{"$f":"IF(Y44=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,"- read the Notes",null,null,null,{"$f":"IF(X46=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y46,P46*Z46,(P46-R46)*Z46)","v":0},{"$f":"IF(Y46=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X48=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y48,P48*Z48,(P48-R48)*Z48)","v":0},{"$f":"IF(Y48=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X50=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y50,P50*Z50,(P50-R50)*Z50)","v":0},{"$f":"IF(Y50=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X52=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y52,P52*Z52,(P52-R52)*Z52)","v":0},{"$f":"IF(Y52=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X54=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y54,P54*Z54,(P54-R54)*Z54)","v":0},{"$f":"IF(Y54=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X56=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y56,P56*Z56,(P56-R56)*Z56)","v":0},{"$f":"IF(Y56=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X58=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y58,P58*Z58,(P58-R58)*Z58)","v":0},{"$f":"IF(Y58=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X60=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y60,P60*Z60,(P60-R60)*Z60)","v":0},{"$f":"IF(Y60=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X62=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y62,P62*Z62,(P62-R62)*Z62)","v":0},{"$f":"IF(Y62=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of column above",null,"total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"100*SUM(CQ40:CT62)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.1A",{"$f":"SUM(T40:T62)","v":0},"4.1",{"$f":"SUM(V40:V62)","v":0},null,null,null,null,{"$f":"IF(SUM(R40:R62)>0,\"Please check tax credit relief using box 4.9\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Dividends,",null,null,null,{"$f":"IF(X68=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y68,P68*Z68,(P68-R68)*Z68)","v":0},{"$f":"IF(Y68=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,"- read the Notes",null,null,null,{"$f":"IF(X70=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y70,P70*Z70,(P70-R70)*Z70)","v":0},{"$f":"IF(Y70=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X72=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y72,P72*Z72,(P72-R72)*Z72)","v":0},{"$f":"IF(Y72=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X74=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y74,P74*Z74,(P74-R74)*Z74)","v":0},{"$f":"IF(Y74=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X76=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y76,P76*Z76,(P76-R76)*Z76)","v":0},{"$f":"IF(Y76=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X78=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y78,P78*Z78,(P78-R78)*Z78)","v":0},{"$f":"IF(Y78=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X80=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y80,P80*Z80,(P80-R80)*Z80)","v":0},{"$f":"IF(Y80=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X82=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y82,P82*Z82,(P82-R82)*Z82)","v":0},{"$f":"IF(Y82=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X84=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y84,P84*Z84,(P84-R84)*Z84)","v":0},{"$f":"IF(Y84=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X86=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y86,P86*Z86,(P86-R86)*Z86)","v":0},{"$f":"IF(Y86=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X88=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y88,P88*Z88,(P88-R88)*Z88)","v":0},{"$f":"IF(Y88=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X90=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(Y90,P90*Z90,(P90-R90)*Z90)","v":0},{"$f":"IF(Y90=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of column above",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"100*SUM(CR68:CT90)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.2A",{"$f":"+SUM(T68:T90)","v":0},"4.2",{"$f":"+SUM(V68:V90)","v":0},null,null,null,null,{"$f":"IF(SUM(R68:R90)>0,\"Please check tax credit relief using box 4.9\",\"\")","v":""}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,"SA904",null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF1(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign savings income taxable on the remittance basis and foreign income from land and property abroad"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 2 & \" of \" & tupp25)","v":""},null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in columns A to E, and tick the box in column E if you want to claim Foreign Tax Credit Relief."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Country",null,null,"Amount",null,"Foreign tax",null,"UK tax and special",null,"Amount chargeable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tick box if income",null,"before tax",null,null,null,"Withholding Tax",null,null,"tick box to claim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"is unremittable",null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A",null,null,"B",null,"C",null,"D",null,"E"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},null,"Dividends,",null,{"$f":"IF(AP112,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ112,AH112*AR112,(AH112-AJ112)*AR112)","v":0},{"$f":"IF(AQ112,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and other",null,{"$f":"IF(AP114,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ114,AH114*AR114,(AH114-AJ114)*AR114)","v":0},{"$f":"IF(AQ114,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"savings income",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable on the",null,{"$f":"IF(AP116,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ116,AH116*AR116,(AH116-AJ116)*AR116)","v":0},{"$f":"IF(AQ116,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"remittance basis",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP118,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ118,AH118*AR118,(AH118-AJ118)*AR118)","v":0},{"$f":"IF(AQ118,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(AP120,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ120,AH120*AR120,(AH120-AJ120)*AR120)","v":0},{"$f":"IF(AQ120,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP122,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ122,AH122*AR122,(AH122-AJ122)*AR122)","v":0},{"$f":"IF(AQ122,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(AP124,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ124,AH124*AR124,(AH124-AJ124)*AR124)","v":0},{"$f":"IF(AQ124,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP126,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ126,AH126*AR126,(AH126-AJ126)*AR126)","v":0},{"$f":"IF(AQ126,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(AP128,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ128,AH128*AR128,(AH128-AJ128)*AR128)","v":0},{"$f":"IF(AQ128,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP130,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ130,AH130*AR130,(AH130-AJ130)*AR130)","v":0},{"$f":"IF(AQ130,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(AP132,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ132,AH132*AR132,(AH132-AJ132)*AR132)","v":0},{"$f":"IF(AQ132,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of column above",null,"total of column above"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},null,"Income",null,null,null,null,null,null,"4.2B",{"$f":"SUM(AL112:AL132)","v":0},"4.2C",{"$f":"SUM(AN112:AN132)","v":0}]
[null,null,null,null,null,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 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,"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,"IMPORTANT",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes",null,{"$f":"IF(AP138=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,{"$f":"IF(CJ721,CD768,CJ727)","v":0},null,{"$f":"IF(CJ721,CG768,CJ737)","v":0},null,null,null,{"$f":"IF(AQ138,AH138*AR138,(AH138-AJ138)*AR138)","v":0},{"$f":"IF(AQ138,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},null,"Chargeable",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"premiums",null,{"$f":"IF(AP140=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,null,null,null,null,{"$f":"IF(AQ140,AH140*AR140,(AH140-AJ140)*AR140)","v":0},{"$f":"IF(AQ140,CHAR(254),CHAR(168))","v":"¨"},null,null,1]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total of column above",null,"total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"100*SUM(CQ112:CT140)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.3",{"$f":"SUM(AL138:AL143)","v":0},"4.4",{"$f":"SUM(AN138:AN143)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Residential property finance costs from boxes 4.32A or 4.37B (on page TF5)",null,null,null,null,null,null,null,null,null,"4.4A",{"$f":"IF(CJ721,CM768,CJ742)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Unused residential property finance costs brought forward",null,null,null,null,null,null,null,null,null,"4.4B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Disposals of holdings in offshore funds and income from non-resident trusts",null,null,null,null,null,null,null,null,null,"4.5"]
[]
[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,{"$f":"+CHAR(108)","v":"l"},"Gains on foreign life insurance policies, life annuities and",null,null,null,null,null,null,null,null,null,"Amount of gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"capital redemption policies - on which no tax is treated as paid",null,null,null,null,null,null,null,null,null,"4.6"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Gains on foreign life insurance policies, life annuities 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,"capital redemption policies - on which tax is treated",null,null,null,null,null,"Tax treated as paid",null,null,null,"Amount of 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,"as paid",null,null,null,null,null,"4.7",null,null,null,"4.8"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF2(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief for foreign tax paid on trade, partnership and other income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Read the Notes",null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 3 & \" 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,null,null,null,null,null,null,null,null,"Enter in this column the page 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,"in the Trust and Estate Tax Return",null,"Country",null,"Foreign tax",null,"Amount chargeable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 which information is taken.",null,null,null,null,null,null,"tick box 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,"Do this for each item you're",null,null,null,null,null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"claiming tax credit 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," A",null," C",null," E",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,{"$f":"IF(BG180=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG182,BC182,0)","v":0},null,{"$f":"IF(BG182=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG184,BC184,0)","v":0},null,{"$f":"IF(BG184=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG186,BC186,0)","v":0},null,{"$f":"IF(BG186=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG188,BC188,0)","v":0},null,{"$f":"IF(BG188=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG190,BC190,0)","v":0},null,{"$f":"IF(BG190=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG192,BC192,0)","v":0},null,{"$f":"IF(BG192=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG194,BC194,0)","v":0},null,{"$f":"IF(BG194=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG196,BC196,0)","v":0},null,{"$f":"IF(BG196=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(BG198,BC198,0)","v":0},null,{"$f":"IF(BG198=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(BH180:BH198,0,BE180:BE198)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Enter in box 4.9 the total Foreign Tax Credit Relief on the income (if there is an entry in box 4.9,",null,null,null,null,null,null,null,null,{"$f":"SUM(BE180:BE198)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you must also complete box 4.9A)",null,null,null,null,null,null,null,"4.9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Enter in box 4.9A the amount of Foreign Tax Credit Relief referable to that part of net income, after"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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, chargeable at the rate applicable to trusts or the dividend trust rate."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Enter zero if appropriate)",null,null,null,null,null,null,null,"4.9A",{"$f":"IF(Tax_return!EL497,analysis!H82,0)","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,"Foreign Tax Credit Relief for foreign tax paid and Special Withholding Tax deducted on chargeable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 reported on the 'Trust and Estate Capital Gains' 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,"The middle 3 columns below are no longer used. Please make entries only in the first and fifth columns – 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,"Amount of gain",null,"Period over",null,null,"Amount of gain",null,"Period over",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,"under UK rules",null,"which UK",null,null,"under foreign",null,"which foreign",null,null,"tick box 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,"gain accrued",null,null,"tax rules",null,"gain accrued",null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 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,"days",null,null,{"$f":"IF(BG216,IF(AX216<BC216,IF(BC216=0,0,AX216/BC216*BE216),IF(AV216<BA216,IF(BA216=0,0,AV216/BA216*BE216),BE216)),0)","v":0},null,"days",null,{"$f":"IF(BG216=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG218,IF(AX218<BC218,IF(BC218=0,0,AX218/BC218*BE218),IF(AV218<BA218,IF(BA218=0,0,AV218/BA218*BE218),BE218)),0)","v":0},null,"days",null,{"$f":"IF(BG218=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG220,IF(AX220<BC220,IF(BC220=0,0,AX220/BC220*BE220),IF(AV220<BA220,IF(BA220=0,0,AV220/BA220*BE220),BE220)),0)","v":0},null,"days",null,{"$f":"IF(BG220=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG222,IF(AX222<BC222,IF(BC222=0,0,AX222/BC222*BE222),IF(AV222<BA222,IF(BA222=0,0,AV222/BA222*BE222),BE222)),0)","v":0},null,"days",null,{"$f":"IF(BG222=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG224,IF(AX224<BC224,IF(BC224=0,0,AX224/BC224*BE224),IF(AV224<BA224,IF(BA224=0,0,AV224/BA224*BE224),BE224)),0)","v":0},null,"days",null,{"$f":"IF(BG224=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG226,IF(AX226<BC226,IF(BC226=0,0,AX226/BC226*BE226),IF(AV226<BA226,IF(BA226=0,0,AV226/BA226*BE226),BE226)),0)","v":0},null,"days",null,{"$f":"IF(BG226=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG228,IF(AX228<BC228,IF(BC228=0,0,AX228/BC228*BE228),IF(AV228<BA228,IF(BA228=0,0,AV228/BA228*BE228),BE228)),0)","v":0},null,"days",null,{"$f":"IF(BG228=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG230,IF(AX230<BC230,IF(BC230=0,0,AX230/BC230*BE230),IF(AV230<BA230,IF(BA230=0,0,AV230/BA230*BE230),BE230)),0)","v":0},null,"days",null,{"$f":"IF(BG230=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"days",null,null,{"$f":"IF(BG232,IF(AX232<BC232,IF(BC232=0,0,AX232/BC232*BE232),IF(AV232<BA232,IF(BA232=0,0,AV232/BA232*BE232),BE232)),0)","v":0},null,"days",null,{"$f":"IF(BG232=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AV216:AV232)","v":0},null,null,null,null,null,null,null,null,{"$f":"SUM(BE216:BE232)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"If you're calculating the tax, enter the total Foreign Tax Credit Relief on the gains in box 4.10",null,null,null,null,null,null,null,"4.10"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Special Withholding Tax on gains",null,null,null,null,null,null,null,"4.10A"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now go back to page 3 in the Trust and Estate Tax Return and finish filling it in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF3(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 had income from furnished holiday accommodation in a European Economic Area (EEA) country, please 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,"details on the ‘Trust and Estate UK Property’ page, not on this page – read the notes.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 4 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in one page TF 4 if there’s only one overseas let property, or there’s more than one but all overseas let properties are"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the same country and all the income is remittable, or there’s more than one and they're in different countries but there"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"has been no foreign tax deducted from any of the income and all the income is remittable",null,null,null,null,null,null,null,null,null,null,{"$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,null,null,null,"If any of the income is unremittable or the overseas let properties are in different countries and some foreign tax has been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deducted, you must fill in a copy of page TF 4 for each property letting. Take copies of TF 4 before you start or go 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,"www.gov.uk/taxreturnforms. Please put the trust or estate name and tax reference next to the address box on each 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,null,null,null,null,null,null,null,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 using page TF 4 to return income from more than one property, please use the address box below for the first"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"property and the 'Additional information' box on page TF 5 for the other addresses."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of 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,null,null,null,null,null,null,null,null,{"$f":"trust_name","v":" "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"+CHAR(108)","v":"l"},"Estates only – if you’ve used traditional accounting rather than cash basis to calculate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the estate’s income and expenses tick box 4.11C (trusts can’t use cash basis)",null,null,null,null,null,null,null,null,"4.11C",{"$f":"IF(BW267,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(110)","v":"n"},"Income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Income - total rents and other receipts (excluding chargeable premiums)",null,null,null,null,null,null,null,null,"4.11"]
[]
[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,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11A if box 4.11 contains income from more than one property",null,null,null,null,null,null,null,null,"4.11A",{"$f":"IF(BW272,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11B if the income in box 4.11 is unremittable",null,null,null,null,null,null,null,null,"4.11B",{"$f":"IF(BW274,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(110)","v":"n"},"Expenses - read the Notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance etc.",null,null,"4.12"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,"4.13"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Non-residential property finance costs",null,null,"4.14"]
[]
[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,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,"4.15"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Costs of services provided including wages",null,null,"4.16"]
[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,null,null,null,null,null,null,null,null,null,null,null,null,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 boxes 4.12 to 4.17"]
[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,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,"4.17",null,null,"4.18",{"$f":"+SUM(BP278:BP288)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.11 minus 4.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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) - show loss in brackets",null,null,null,null,null,null,null,null,null,"4.19",{"$f":"+BV270-BS288","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax Adjustments to net 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,"4.20"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.20 + box 4.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges",null,null,"4.21",null,null,"4.22",{"$f":"+BP295+BP297","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,"4.21A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance",null,null,"4.21B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowance",null,null,"4.21C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,"4.23"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 4.21A + 4.21B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ 4.21C + 4.23 + 4.24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Cost of replacing domestic items",null,null,"4.24",null,null,"4.25",{"$f":"BP299+BP301+BP303+BP305+BP312","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted profit (if loss, enter '0' here, and enter loss in box 4.27)",null,null,null,null,null,null,null,null,null,"4.26",{"$f":"MAX(0,+BV291+BS297-BS312)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted loss (if '0' in box 4.26)",null,null,null,null,null,null,"4.27",{"$f":"MAX(0,-BV291-BS297+BS312)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF4(Substitute)(QMS)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 had income from furnished holiday accommodation in a European Economic Area (EEA) country, please 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,"details on the ‘Trust and Estate UK Property’ page, not on this page – read the notes.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 4 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in one page TF 4 if there’s only one overseas let property, or there’s more than one but all overseas let properties are",null,null,null,null,null,null,null,null,null,null,{"$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,null,null,null,"in the same country and all the income is remittable, or there’s more than one and they're in different countries but 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,null,null,null,null,null,"has been no foreign tax deducted from any of the income and all the income is remittable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 any of the income is unremittable or the overseas let properties are in different countries and some foreign tax has been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deducted, you must fill in a copy of page TF 4 for each property letting. Take copies of TF 4 before you start or go 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,"www.gov.uk/taxreturnforms. Please put the trust or estate name and tax reference next to the address box on each 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,null,null,null,null,null,null,null,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 using page TF 4 to return income from more than one property, please use the address box below for the first"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"property and the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms) Please put the trust or estate name and tax reference next to the address box on each copy. 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"are using page TF 4 to return income from more than one property, please use the address box below for the first property 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,"the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of 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,null,null,null,null,null,null,null,null,{"$f":"trust_name","v":" "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"+CHAR(110)","v":"n"},"Income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Income - total rents and other receipts (excluding chargeable premiums)",null,null,null,null,null,null,null,null,"4.11"]
[]
[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,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11A if box 4.11 contains income from more than one property",null,null,null,null,null,null,null,null,"4.11A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11B if the income in box 4.11 is unremittable",null,null,null,null,null,null,null,null,"4.11B",{"$f":"IF(BW352,CHAR(254),CHAR(168))","v":"¨"},false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Expenses - 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,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance etc.",null,null,"4.12"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,"4.13"]
[]
[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,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Non-residential property finance costs",null,null,"4.14"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,"4.15"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Costs of services provided including wages",null,null,"4.16"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total boxes 4.12 to 4.17"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,"4.17",null,null,"4.18",{"$f":"+SUM(BP356:BP366)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.11 minus 4.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit (or loss) - show loss in brackets",null,null,null,null,null,null,null,null,null,"4.19",{"$f":"+BV348-BS366","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax Adjustments to net profit (or loss) - read the Notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,"4.20"]
[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,null,null,null,null,null,null,null,null,"box 4.20 + box 4.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges",null,null,"4.21",null,null,"4.22",{"$f":"+BP373+BP375","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,"4.21A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance",null,null,"4.21B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowance",null,null,"4.21C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,"4.23"]
[]
[]
[]
[]
[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,"boxes 4.21A + 4.21B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ 4.21C + 4.23 + 4.24"]
[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,{"$f":"+CHAR(108)","v":"l"},"Cost of replacing domestic items",null,null,"4.24",null,null,"4.25",{"$f":"BP377+BP379+BP381+BP383+BP390","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted profit (if loss, enter '0' here, and enter loss in box 4.27)",null,null,null,null,null,null,null,null,null,"4.26",{"$f":"MAX(0,+BV369+BS375-BS390)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted loss (if  '0' in box 4.26)",null,null,null,null,null,null,"4.27",{"$f":"MAX(0,-BV369-BS375+BS390)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF4(Substitute)(QMS)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from land and property abroad"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you had income from furnished holiday accommodation in a European Economic Area (EEA) country, please enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"details on the ‘Trust and Estate UK Property’ page, not on this page – read the notes.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 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,"Fill in one page TF 4 if there’s only one overseas let property, or there’s more than one but all overseas let properties are",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,null,null,null,"in the same country and all the income is remittable, or there’s more than one and they're in different countries but 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,null,null,null,null,null,"has been no foreign tax deducted from any of the income and all the income is remittable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 any of the income is unremittable or the overseas let properties are in different countries and some foreign tax has been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deducted, you must fill in a copy of page TF 4 for each property letting. Take copies of TF 4 before you start or go 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,"www.gov.uk/taxreturnforms. Please put the trust or estate name and tax reference next to the address box on each 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,null,null,null,null,null,null,null,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 using page TF 4 to return income from more than one property, please use the address box below for the first"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"property and the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms) Please put the trust or estate name and tax reference next to the address box on each copy. 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"are using page TF 4 to return income from more than one property, please use the address box below for the first property 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,"the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of 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,null,null,null,null,null,null,null,null,{"$f":"trust_name","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,{"$f":"utr&\"\"","v":"0"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"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,{"$f":"+CHAR(108)","v":"l"},"Income - total rents and other receipts (excluding chargeable premiums)",null,null,null,null,null,null,null,null,"4.11"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11A if box 4.11 contains income from more than one property",null,null,null,null,null,null,null,null,"4.11A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11B if the income in box 4.11 is unremittable",null,null,null,null,null,null,null,null,"4.11B",{"$f":"IF(BW430,CHAR(254),CHAR(168))","v":"¨"},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,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Expenses - read the Notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance etc.",null,null,"4.12"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,"4.13"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Non-residential property finance costs",null,null,"4.14"]
[]
[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,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,"4.15"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Costs of services provided including wages",null,null,"4.16"]
[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,null,null,null,null,null,null,null,null,null,null,null,null,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 boxes 4.12 to 4.17"]
[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,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,"4.17",null,null,"4.18",{"$f":"+SUM(BP434:BP444)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.11 minus 4.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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) - show loss in brackets",null,null,null,null,null,null,null,null,null,"4.19",{"$f":"+BV426-BS444","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax Adjustments to net 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,"4.20"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.20 + box 4.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges",null,null,"4.21",null,null,"4.22",{"$f":"+BP451+BP453","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,"4.21A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance",null,null,"4.21B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowance",null,null,"4.21C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,"4.23"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 4.21A + 4.21B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ 4.21C + 4.23 + 4.24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Cost of replacing domestic items",null,null,"4.24",null,null,"4.25",{"$f":"BP455+BP457+BP459+BP461+BP468","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted profit (if loss, enter '0' here, and enter loss in box 4.27)",null,null,null,null,null,null,null,null,null,"4.26",{"$f":"MAX(0,+BV447+BS453-BS468)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted loss (if '0' in box 4.26)",null,null,null,null,null,null,"4.27",{"$f":"MAX(0,-BV447-BS453+BS468)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF4(Substitute)(QMS)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 had income from furnished holiday accommodation in a European Economic Area (EEA) country, please 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,"details on the ‘Trust and Estate UK Property’ page, not on this page – read the notes.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 4 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in one page TF 4 if there’s only one overseas let property, or there’s more than one but all overseas let properties are",null,null,null,null,null,null,null,null,null,null,{"$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,null,null,null,"in the same country and all the income is remittable, or there’s more than one and they're in different countries but 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,null,null,null,null,null,"has been no foreign tax deducted from any of the income and all the income is remittable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 any of the income is unremittable or the overseas let properties are in different countries and some foreign tax has been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deducted, you must fill in a copy of page TF 4 for each property letting. Take copies of TF 4 before you start or go 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,"www.gov.uk/taxreturnforms. Please put the trust or estate name and tax reference next to the address box on each 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,null,null,null,null,null,null,null,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 using page TF 4 to return income from more than one property, please use the address box below for the first"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"property and the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms) Please put the trust or estate name and tax reference next to the address box on each copy. 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"are using page TF 4 to return income from more than one property, please use the address box below for the first property 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,"the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of 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,null,null,null,null,null,null,null,null,{"$f":"trust_name","v":" "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"+CHAR(110)","v":"n"},"Income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Income - total rents and other receipts (excluding chargeable premiums)",null,null,null,null,null,null,null,null,"4.11"]
[]
[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,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11A if box 4.11 contains income from more than one property",null,null,null,null,null,null,null,null,"4.11A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11B if the income in box 4.11 is unremittable",null,null,null,null,null,null,null,null,"4.11B",{"$f":"IF(BW508,CHAR(254),CHAR(168))","v":"¨"},false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Expenses - 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,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance etc.",null,null,"4.12"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,"4.13"]
[]
[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,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Non-residential property finance costs",null,null,"4.14"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,"4.15"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Costs of services provided including wages",null,null,"4.16"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total boxes 4.12 to 4.17"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,"4.17",null,null,"4.18",{"$f":"+SUM(BP512:BP522)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.11 minus 4.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit (or loss) - show loss in brackets",null,null,null,null,null,null,null,null,null,"4.19",{"$f":"+BV504-BS522","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax Adjustments to net profit (or loss) - read the Notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,"4.20"]
[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,null,null,null,null,null,null,null,null,"box 4.20 + box 4.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges",null,null,"4.21",null,null,"4.22",{"$f":"+BP529+BP531","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,"4.21A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance",null,null,"4.21B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowance",null,null,"4.21C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,"4.23"]
[]
[]
[]
[]
[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,"boxes 4.21A + 4.21B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ 4.21C + 4.23 + 4.24"]
[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,{"$f":"+CHAR(108)","v":"l"},"Cost of replacing domestic items",null,null,"4.24",null,null,"4.25",{"$f":"BP533+BP535+BP537+BP539+BP546","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted profit (if loss, enter '0' here, and enter loss in box 4.27)",null,null,null,null,null,null,null,null,null,"4.26",{"$f":"MAX(0,+BV525+BS531-BS546)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted loss (if '0' in box 4.26)",null,null,null,null,null,null,"4.27",{"$f":"MAX(0,-BV525-BS531+BS546)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF4(Substitute)(QMS)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from land and property abroad"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you had income from furnished holiday accommodation in a European Economic Area (EEA) country, please enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"details on the ‘Trust and Estate UK Property’ page, not on this page – read the notes.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 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,"Fill in one page TF 4 if there’s only one overseas let property, or there’s more than one but all overseas let properties are",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,null,null,null,"in the same country and all the income is remittable, or there’s more than one and they're in different countries but 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,null,null,null,null,null,"has been no foreign tax deducted from any of the income and all the income is remittable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 any of the income is unremittable or the overseas let properties are in different countries and some foreign tax has been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deducted, you must fill in a copy of page TF 4 for each property letting. Take copies of TF 4 before you start or go 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,"www.gov.uk/taxreturnforms. Please put the trust or estate name and tax reference next to the address box on each 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,null,null,null,null,null,null,null,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 using page TF 4 to return income from more than one property, please use the address box below for the first"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"property and the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms) Please put the trust or estate name and tax reference next to the address box on each copy. 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"are using page TF 4 to return income from more than one property, please use the address box below for the first property 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,"the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of 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,null,null,null,null,null,null,null,null,{"$f":"trust_name","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,{"$f":"utr&\"\"","v":"0"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"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,{"$f":"+CHAR(108)","v":"l"},"Income - total rents and other receipts (excluding chargeable premiums)",null,null,null,null,null,null,null,null,"4.11"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11A if box 4.11 contains income from more than one property",null,null,null,null,null,null,null,null,"4.11A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11B if the income in box 4.11 is unremittable",null,null,null,null,null,null,null,null,"4.11B",{"$f":"IF(BW586,CHAR(254),CHAR(168))","v":"¨"},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,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Expenses - read the Notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance etc.",null,null,"4.12"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,"4.13"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Non-residential property finance costs",null,null,"4.14"]
[]
[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,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,"4.15"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Costs of services provided including wages",null,null,"4.16"]
[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,null,null,null,null,null,null,null,null,null,null,null,null,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 boxes 4.12 to 4.17"]
[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,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,"4.17",null,null,"4.18",{"$f":"+SUM(BP590:BP600)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.11 minus 4.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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) - show loss in brackets",null,null,null,null,null,null,null,null,null,"4.19",{"$f":"+BV582-BS600","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax Adjustments to net 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,"4.20"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.20 + box 4.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges",null,null,"4.21",null,null,"4.22",{"$f":"+BP607+BP609","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,"4.21A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance",null,null,"4.21B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowance",null,null,"4.21C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,"4.23"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 4.21A + 4.21B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ 4.21C + 4.23 + 4.24"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Cost of replacing domestic items",null,null,"4.24",null,null,"4.25",{"$f":"BP611+BP613+BP615+BP617+BP624","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted profit (if loss, enter '0' here, and enter loss in box 4.27)",null,null,null,null,null,null,null,null,null,"4.26",{"$f":"MAX(0,+BV603+BS609-BS624)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted loss (if '0' in box 4.26)",null,null,null,null,null,null,"4.27",{"$f":"MAX(0,-BV603-BS609+BS624)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF4(Substitute)(QMS)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 had income from furnished holiday accommodation in a European Economic Area (EEA) country, please 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,"details on the ‘Trust and Estate UK Property’ page, not on this page – read the notes.",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 4 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in one page TF 4 if there’s only one overseas let property, or there’s more than one but all overseas let properties are",null,null,null,null,null,null,null,null,null,null,{"$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,null,null,null,"in the same country and all the income is remittable, or there’s more than one and they're in different countries but 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,null,null,null,null,null,"has been no foreign tax deducted from any of the income and all the income is remittable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 any of the income is unremittable or the overseas let properties are in different countries and some foreign tax has been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deducted, you must fill in a copy of page TF 4 for each property letting. Take copies of TF 4 before you start or go 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,"www.gov.uk/taxreturnforms. Please put the trust or estate name and tax reference next to the address box on each 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,null,null,null,null,null,null,null,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 using page TF 4 to return income from more than one property, please use the address box below for the first"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"property and the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms) Please put the trust or estate name and tax reference next to the address box on each copy. 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"are using page TF 4 to return income from more than one property, please use the address box below for the first property 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,"the 'Additional information' box on page TF 5 for the other addresses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of 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,null,null,null,null,null,null,null,null,{"$f":"trust_name","v":" "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"+CHAR(110)","v":"n"},"Income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Income - total rents and other receipts (excluding chargeable premiums)",null,null,null,null,null,null,null,null,"4.11"]
[]
[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,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11A if box 4.11 contains income from more than one property",null,null,null,null,null,null,null,null,"4.11A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 4.11B if the income in box 4.11 is unremittable",null,null,null,null,null,null,null,null,"4.11B",{"$f":"IF(BW664,CHAR(254),CHAR(168))","v":"¨"},false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Expenses - 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,{"$f":"+CHAR(108)","v":"l"},"Rent, rates, insurance etc.",null,null,"4.12"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Repairs and maintenance",null,null,"4.13"]
[]
[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,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Non-residential property finance costs",null,null,"4.14"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legal and professional costs",null,null,"4.15"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Costs of services provided including wages",null,null,"4.16"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total boxes 4.12 to 4.17"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other expenses",null,null,"4.17",null,null,"4.18",{"$f":"+SUM(BP668:BP678)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.11 minus 4.18"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit (or loss) - show loss in brackets",null,null,null,null,null,null,null,null,null,"4.19",{"$f":"+BV660-BS678","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Tax Adjustments to net profit (or loss) - read the Notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Private use",null,null,"4.20"]
[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,null,null,null,null,null,null,null,null,"box 4.20 + box 4.21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Balancing charges",null,null,"4.21",null,null,"4.22",{"$f":"+BP685+BP687","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Electric charge-point allowance",null,null,"4.21A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"The Structures and Buildings Allowance",null,null,"4.21B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Zero-emission car allowance",null,null,"4.21C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"All other capital allowances",null,null,"4.23"]
[]
[]
[]
[]
[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,"boxes 4.21A + 4.21B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ 4.21C + 4.23 + 4.24"]
[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,{"$f":"+CHAR(108)","v":"l"},"Cost of replacing domestic items",null,null,"4.24",null,null,"4.25",{"$f":"BP689+BP691+BP693+BP695+BP702","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted profit (if loss, enter '0' here, and enter loss in box 4.27)",null,null,null,null,null,null,null,null,null,"4.26",{"$f":"MAX(0,+BV681+BS687-BS702)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.19 + box 4.22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 4.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusted loss (if '0' in box 4.26)",null,null,null,null,null,null,"4.27",{"$f":"MAX(0,-BV681-BS687+BS702)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF4(Substitute)(QMS)"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from land and property abroad, continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in boxes 4.28 to 4.32A (if you've completed only one Page TF4) or boxes 4.33 to 4.38 if you've completed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a separate page TF4 for each property.",null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp3 + 5 & \" of \" & tupp25)","v":""},null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BV348+BS366+BV426+BS444+BV504+BS522+BV582+BS600+BV660+BS678>0,TRUE,FALSE)","v":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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Taxable profit or allowable loss from box 4.26 or 4.27 (enter a loss in brackets)",null,null,null,null,null,null,null,"4.28",{"$f":"IF(CJ721,0,IF(BV316>0,BV316,-BS320))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"minus losses brought forward from earlier years",null,null,null,null,null,null,null,"4.29"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4.28 minus 4.29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total taxable profits (if box 4.28 is a profit and is more than box 4.29)",null,null,null,null,null,null,null,null,"4.30",{"$f":"IF(CJ721,0,MAX(0,CJ722-CJ724))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 to column B on"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 TF2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Losses etc"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss offset against total income",null,null,null,null,null,null,null,"4.30A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss to carry forward to the following year",null,null,null,null,null,null,null,null,"4.31",{"$f":"IF(CJ721,0,IF(BS320>0,BS320+CJ724-CJ732,MAX(0,CJ724-CJ722-CJ732)))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"If you have only one property or your properties are all in the same 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,null,null,null,null,null,null,null,null,null,null,null,null,null,"country and foreign tax was deducted, enter the tax paid",null,null,null,null,null,null,null,"4.32"]
[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,null,null,null,null,null,null,null,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 to column 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,"on Page TF2 and fill"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 columns A and 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"},"Residential property finance costs ",null,null,null,null,null,null,null,"4.32A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 to box 4.4A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 page TF2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 more than one Page TF4 enter details below using a separate line for each overseas let 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exclude any unremittable income from the 'Taxable profit or loss' column."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Country",null,null,"Taxable profit",null,null,"Foreign tax",null,null,"Amount chargeable",null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,null,null,null,null,null,null,null,"property 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4.26 or 4.27)",null,null,null,null,null,null,null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,null,{"$f":"IF(CJ721=FALSE,0,IF(BV316>0,BV316,-BS320))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CD751","v":0},{"$f":"CG751","v":0},{"$f":"CJ751","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,null,{"$f":"IF(CJ721=FALSE,0,IF(BV394>0,BV394,-BS398))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CD753","v":0},{"$f":"CG753","v":0},{"$f":"CJ753","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,null,{"$f":"IF(CJ721=FALSE,0,IF(BV472>0,BV472,-BS476))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CD755","v":0},{"$f":"CG755","v":0},{"$f":"CJ755","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,null,{"$f":"IF(CJ721= FALSE,0,IF(BV550>0,BV550,-BS554))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CD757","v":0},{"$f":"CG757","v":0},{"$f":"CJ757","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,null,{"$f":"IF(CJ721=FALSE,0,IF(BV628>0,BV628,-BS632))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CD759","v":0},{"$f":"CG759","v":0},{"$f":"CJ759","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,null,null,{"$f":"IF(CJ721=FALSE,0,IF(BV706>0,BV706,-BS710))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CD761","v":0},{"$f":"CG761","v":0},{"$f":"CJ761","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total of column above",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"100*SUM(CR751:CT761)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.33",{"$f":"SUM(CD751:CD761)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"minus losses brought forward",null,"4.34"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of column above",null,null,"Total of column above",null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 taxable profits",null,null,"4.35",{"$f":"MAX(0,CD764-CD766)","v":0},null,"4.36",{"$f":"ROUND(SUM(CG751:CG761),2)","v":0},null,"4.37",{"$f":"ROUND(SUM(CJ751:CJ761),2)","v":0},null,"4.37B",{"$f":"ROUND(SUM(CM751:CM761),2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 to column B",null,null,"Copy to column C",null,null,"Copy to column E",null,null,"Copy to box 4.4A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 page TF2",null,null,"on page TF2",null,null,"on page TF2",null,null,"on page TF2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Losses etc"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Loss offset 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,null,null,null,null,null,null,null,null,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 income",null,"4.37A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,null,null,null,null,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,"4.38",{"$f":"IF(CD764-CD766<0,-CD764+CD766-CD774,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CA780&CB780&CC780&CD780&CE780&CF780&CG780&CH780&CI780&CJ780&CK780&CL780&CM780","v":""},"4.39"]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"CA781&CB781&CC781&CD781&CE781&CF781&CG781&CH781&CI781&CJ781&CK781&CL781&CM781","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,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN FOREIGN ETC: PAGE TF5(Substitute)(QMS)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.1A","MO",{"$f":"T65","v":0},null,{"$f":"CR804","v":0},"TotalSpecialWithholdingTaxOnInterestEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"V65","v":0},null,{"$f":"CR805","v":0},"TotalChargeableOnInterestEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.2A","MO",{"$f":"T93","v":0},null,0,"TotalSpecialWithholdingTaxOnDividends"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.2","MO",{"$f":"V93","v":0},null,0,"TotalChargeableOnDividends"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.2B","MO",{"$f":"AL134","v":0},null,0,"TotalSpecialWithholdingTaxOnDividendsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.2C","MO",{"$f":"AN134","v":0},null,0,"TotalChargeableOnDividendsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.3","MO",{"$f":"AL145","v":0},null,0,"TotalUKAndSpecialWithholdingTaxOnLandEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.4","MO",{"$f":"AN145","v":0},null,0,"TotalChargeableOnLandEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.4A","MO",{"$f":"AN149","v":0},null,{"$f":"CR812","v":0},"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,null,null,null,null,null,null,null,null,null,"4.4B","MO",{"$f":"AN151","v":0},null,{"$f":"CR813","v":0},"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,null,null,null,null,null,null,null,null,null,"4.5","MO",{"$f":"AN153","v":0},null,0,"OffshoreFundsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.6","MO",{"$f":"AN156","v":0},null,0,"ForeignLifePoliciesUntaxed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.7","MO",{"$f":"AJ160","v":0},null,0,"NotionalIncomeTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.8","MO",{"$f":"AN160","v":0},null,0,"ForeignLifePoliciesGainTaxed"]
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[]
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{"sheet":"Capital_gains","index":13,"n_rows":837,"n_cols":126,"rows_kept":837,"cut":false,"hidden":false,"merged":[[24,19,25,20],[351,56,351,64],[102,34,103,35]]}
[]
[null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the CAPITAL GAINS section of SA900 and looks like:"]
[]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page, please go to page TC2 first"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,null,null,null,"Trust and Estate Capital Gains"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Name of trust or estate",null,null,null,null,{"$f":"checkprt","v":""},null,"Tax reference"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""},null,null,null,null,null,null,{"$f":"utr","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,"If you want help, look up the box numbers in the Notes on Trust and Estate Capital Gains. To get notes and helpsheets that will help you fill in this form, go to hmrc.gov.uk/taxreturnforms"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Residential Property"]
[null,null,null,null,null,null,null,null,null,null,null,null,"A","AA","B ","C","D","E",null,"G","H"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Brief description of assets","disposal.","Tick","Enter the","Enter the","Disposal",null,"Enter details of any elections made,","Enter chargeable"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Enter full description of assets on page TC6","Type R or","box if","later","date","proceeds",null,"reliefs claimed or due and","gains after reliefs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"N see * on","estimate","of date of","of disposal",null,null,"state amounts (£)","but before losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"page TC4","or","acquisition",null,null,null,null,"in lines 1 to 33."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"valuation","and 31",null,null,null,null,"Enter losses arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"used","March 1982",null,null,null,null,"in lines 34 to 53."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gains",null,null,null,null,null,null,null,null,"hide","hide","hide","hide"]
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[null,null,null,null,null,null,null,null,null,null,null,4,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,5,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,6,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,7,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,8,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,9,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,10,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
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[null,null,null,null,null,null,null,null,null,null,null,22,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
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[null,null,null,null,null,null,null,null,null,null,null,30,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,31,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,32,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,33,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(R39:R71)","v":0},{"$f":"S39&S40&S41&S42&S43&S44&S45&S46&S47&S48&S49&S50&S51&S52&S53&S54&S55&S56&S57&S58&S59&S60&S61&S62&S63&S64&S65&S66&S67&S68&S69&S70&S71","v":""},"Total gains",{"$f":"SUM(U39:U71)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(Q39:Q71,\"<23/06/2010\",U39:U71)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(P39:P71)+SUM(Q39:Q71)+R72+sumallgains","v":0},null,null,"Copy to box 5.1"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Losses"]
[null,null,null,null,null,null,null,null,null,null,null,34,null,null,{"$f":"IF(W75=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,{"$f":"IF(AND(OR(ISNUMBER(X75),ISBLANK(X75)),OR(ISNUMBER(Y75),ISBLANK(Y75))),\"\",\"Date\")","v":""},null,null,{"$f":"IF(ISNUMBER(R75),1,0)","v":0},null,{"$f":"P75","v":0},0]
[null,null,null,null,null,null,null,null,null,null,null,35,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,36,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,37,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,38,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,39,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,40,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,41,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,42,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,43,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,44,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,45,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,46,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,47,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,48,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,49,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,50,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,51,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,52,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,53,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(R75:R94)","v":0},{"$f":"S75&S76&S77&S78&S79&S80&S81&S82&S83&S84&S85&S86&S87&S88&S89&S90&S91&S92&S93&S94","v":""},"Total losses",{"$f":"SUM(U75:U94)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to box 5.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC1(Substitute)(QMS)"]
[null,null,null,null,null,null,null,null,null,null,null,"SA905",null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name of trust or estate",null,null,null,null,{"$f":"checkprt","v":""},null,"Tax reference"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR686&\"\"","v":""},null,null,null,null,null,null,{"$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,{"$f":"Tax_return!AR69&\"\"","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,"If you want help, look up the box numbers in the Notes on Trust and Estate Capital Gains. To get notes and helpsheets that will help you fill in this form, go to hmrc.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,"Other property, assets 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,"A","AA","B ","C","D","E",null,"G","H"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Brief description of assets","Type of","Tick","Enter the","Enter the","Disposal",null,"Enter details of any elections made,","Enter chargeable"]
[null,null,null,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 full description of assets on page TC6","disposal.","box if","later","date","proceeds",null,"reliefs claimed or due and","gains after 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,"and onwards","Enter ","estimate","of date of","of disposal",null,null,"state amounts (£)","but 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,"Q, U, L  or","or","acquisition",null,null,null,null,"in lines 1 to 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,"O, see * on","valuation","and 31",null,null,null,null,"Enter losses 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,"page TC4","used","March 1982",null,null,null,null,"in lines 34 to 53."]
[]
[]
[null,null,null,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"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,null,{"$f":"IF(AL117=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,{"$f":"IF(AND(OR(ISNUMBER(AM117),ISBLANK(AM117)),OR(ISNUMBER(AN117),ISBLANK(AN117))),\"\",\"Date\")","v":""},null,null,{"$f":"IF(ISNUMBER(AG117),1,0)","v":0},null,{"$f":"AE117","v":0},{"$f":"AF117","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,null,"¨",null,null,null,"",null,null,{"$f":"IF(ISNUMBER(AG118),1,0)","v":0},null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(AG117:AG149)","v":0},{"$f":"AH117&AH118&AH119&AH120&AH121&AH122&AH123&AH124&AH125&AH126&AH127&AH128&AH129&AH130&AH131&AH132&AH133&AH134&AH135&AH136&AH137&AH138&AH139&AH140&AH141&AH142&AH143&AH144&AH145&AH146&AH147&AH148&AH149","v":""},"Total gains",{"$f":"SUM(AJ117:AJ149)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE117:AE149)+SUM(AF117:AF149)+AG150+sumallgains1","v":0},null,null,"Copy to box 5.9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,null,{"$f":"IF(AL153=TRUE,CHAR(254),CHAR(168))","v":"¨"},null,null,null,{"$f":"IF(AND(OR(ISNUMBER(AM153),ISBLANK(AM153)),OR(ISNUMBER(AN153),ISBLANK(AN153))),\"\",\"Date\")","v":""},null,null,{"$f":"IF(ISNUMBER(AG153),1,0)","v":0},null,{"$f":"AE153","v":0},{"$f":"AF153","v":0}]
[null,null,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,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,null,"¨",null,null,null,"",null,null,0,null,0,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(AG153:AG172)","v":0},{"$f":"AH153&AH154&AH155&AH156&AH157&AH158&AH159&AH160&AH161&AH162&AH163&AH164&AH165&AH166&AH167&AH168&AH169&AH170&AH171&AH172","v":""},"Total losses",{"$f":"SUM(AJ153:AJ172)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy to box 5.10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC2(Substitute)(QMS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA905",null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2021-22 Capital Gains Tax liability"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Residential property from page TC 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total gains in year before losses from page TC1",null,null,null,null,null,"5.1",{"$f":"U72","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 losses of the year - copy to box 5.20",null,null,null,null,null,"5.2"]
[]
[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,"Income losses set against gains",null,null,null,null,null,"5.3"]
[]
[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,"Losses brought forward and used in year",null,null,null,null,null,"5.4"]
[]
[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,"Total taxable gains",null,null,null,null,null,"5.5",{"$f":"MAX(0,AZ205-AZ207-SUM(AZ209)-SUM(AZ211))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Claim to special Capital Gains Tax treatment where a vulnerable beneficiary election has effect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– amount of relief claimed",null,null,null,null,null,"5.6"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Annual exempt amount (read the Notes before filling in this section)",null,null,null,null,null,"5.7",{"$f":"MIN(AZ213,BM278)","v":0},null,{"$f":"IF(AND(Tax_return!CE233=FALSE,Capital_gains!AZ218=0,Tax_return!GS804=0),\"Please check the date of death, box 21.1\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxable gains",null,null,null,null,null,"5.8",{"$f":"MAX(0,AZ213-AZ218-AZ246)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 charged on Capital Gains Tax UK Property Disposal returns",null,null,null,null,null,"5.8A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 property, assets and gains from page TC 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,"Total gains in year before losses from page TC2",null,null,null,null,null,"5.9",{"$f":"AJ150","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total losses of the year - copy to box 5.20",null,null,null,null,null,"5.10",null,null,{"$f":"IF(AZ207+AZ228>sumloss+sumloss1,\"You are allocating too many losses\",\"\")","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,"Income losses set against gains",null,null,null,null,null,"5.11"]
[]
[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,"Losses brought forward and used in year",null,null,null,null,null,"5.12"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 taxable gains",null,null,null,null,null,"5.13",{"$f":"MAX(0,AZ226-AZ228-SUM(AZ230)-SUM(AZ232))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Claim to special Capital Gains Tax treatment where a vulnerable beneficiary election has effect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– amount of relief claimed",null,null,null,null,null,"5.14"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Annual exempt amount (read the Notes before filling in this section)",null,null,null,null,null,"5.15",{"$f":"BM278-AZ218","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 gains",null,null,null,null,null,"5.16",{"$f":"MAX(0,AZ234-AZ239-AZ248)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Taxable 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,null,null,null,null,null,null,null,null,"(but excluding gains deferred from before 23 June 2010)",null,null,null,null,"5.17",{"$f":"AZ246+AZ248","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The amount for residential property",null,null,null,null,"5.17R"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The amount for all other gains",null,null,null,null,"5.17O"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Taxable gains qualifying for Investors’ Relief",null,null,null,null,"5.17A"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC3(Substitute)(QMS)"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Only Trustees need consider boxes 5.18 and 5.19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If the trust was made after 6 June 1978 how many trusts that were made after"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 June 1978 by the settlor of this trust still existed during the year to 5 April 2022?",null,null,null,null,null,null,"5.18"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Is this trust for a disabled person? If yes, tick box 5.9",null,null,null,null,null,null,"5.19",{"$f":"IF(BN276=TRUE,CHAR(254),CHAR(168))","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,{"$f":"DATE(LEFT(TaxYear,4)-2,4,6)","v":43561}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Annual exempt amount (read the Notes before filling in this section)",null,null,null,null,"hide",null,"5.10",{"$f":"MIN(AZ213+AZ234,ROUNDDOWN(IF(OR(Tax_return!BK133=TRUE,Tax_return!CF233=TRUE),IF(Tax_return!GS804>=BI277,12300,0),IF(BM274=0,0,IF(BN276=TRUE,MAX(12300/BM274,1230),MAX(6150/BM274,1230)))),2))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AZ213-BM278","v":0},"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Taxable gains",null,null,null,"hide",null,"5.11",{"$f":"BI279-SUM(AZ244)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick box if estimate or valuation used on page TC1 or TC2",null,null,null,null,null,null,"YES",{"$f":"IF(BN286,CHAR(254),CHAR(168))","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,"Tick box if you've given any details in Column G on page TC1 or TC2 of any capital gains reliefs claimed or due",null,null,null,null,null,null,"YES",{"$f":"IF(BN288,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick box if you're claiming or using any 'clogged losses' (read the Notes before filling in this section)",null,null,null,null,null,null,"YES",{"$f":"IF(BN290,CHAR(254),CHAR(168))","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,"Enter the number of transactions from column AA on Page TC1 and TC2, as follows:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","transactions in UK residential property",null,null,null,null,null,"box R",{"$f":"SUMIF(N39:N94,\"r\",V39:V94)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","transactions in non-UK residential property",null,null,null,null,null,"box N",{"$f":"SUMIF(N39:N94,\"n\",V39:V94)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","transactions in listed shares or other securities, (the definition is in the Notes)",null,null,null,null,null,"box Q",{"$f":"SUMIF(AC117:AC172,\"q\",AK117:AK172)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","transactions in other shares or securities, enter details on page TC6",null,null,null,null,null,"box U",{"$f":"SUMIF(AC117:AC172,\"u\",AK117:AK172)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","transactions in land and property, enter details on page TC6",null,null,null,null,null,"box L",{"$f":"SUMIF(AC117:AC172,\"l\",AK117:AK172)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-","transactions in other assets, enter details on page TC7",null,null,null,null,null,"box O",{"$f":"SUMIF(AC117:AC172,\"o\",AK117:AK172)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 transactions 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,"• UK residential property, enter R"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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-UK residential property, enter N"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• listed shares or other securities (the definition is in the Notes), enter Q"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 shares or securities, enter U"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 and property, enter L"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 assets (for example, goodwill or valuable antiques), enter O"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your loss arose on a transaction with a connected person, you can only set that loss against gains you make on disposals 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,"that same connected person (a clogged loss). Read the notes on connected persons and on clogged losses."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"This year's losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from box 5.2 + 5.10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"total from Page TC3",null,null,null,null,"5.20",{"$f":"sumloss+sumloss1","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"used against gains",null,null,null,null,"5.21",{"$f":"SUM(AZ207)+SUM(AZ228)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"2021–22 losses transferred to beneficiaries during the year and 2021–22 losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"carried back (read the notes before filling in this section)",null,null,null,null,"5.22"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 5.20 minus(boxes 5.21+5.22)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"carried forward losses of 2021-22",null,null,null,null,"5.23",{"$f":"MAX(0,BM320-SUM(BM322)-SUM(BM324))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Summary of earlier years' losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"unused losses of 1996-97 and later years",null,null,null,null,"5.24"]
[]
[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,{"$f":"+CHAR(108)","v":"l"},"used this year (losses from box 5.24 are used in priority to losses from box 5.27)",null,null,null,null,"5.25"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 5.24 minus box 5.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"remaining unused losses of 1996-97 and later years",null,null,null,null,"5.26",{"$f":"MAX(0,BM331-BM333)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"unused losses of 1995-96 and earlier years",null,null,null,null,"5.27"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 boxes (5.4+5.12) minus box 5.25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"used this year (losses from box 5.24 are used in priority to losses from box 5.27)",null,null,null,null,"5.28",{"$f":"MAX(0,AZ211+AZ232-BM333)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Total of unused losses to carry forward"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 5.23 + box 5.26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Carried forward losses of 1996-97 and later years",null,null,null,null,"5.29",{"$f":"+BM327+BM336","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 5.27 minus box 5.28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Carried forward losses of 1995-96 and earlier years",null,null,null,null,"5.30",{"$f":"MAX(0,BM338-BM341)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC4(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 events in 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you're a personal representative go straight to box 5.35 and 5.41",null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 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,null,"Please tick the boxes which apply and provide the information asked 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,"Has any person holding an interest in possession",null,"If yes, tick the box 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,"in settled property died during the year?",null,"give details below",null,"5.31",{"$f":"IF(BW363=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name and address of life tenant or liferenter, etc.",null,"Date of death"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(BS366),ISBLANK(BS366)),\"\",\"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BW363=TRUE,OR(BS366=0,ISBLANK(BQ366),ISBLANK(BQ367))),\"Please enter name and address and date of death\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Has any person become absolutely entitled to",null,"If yes, tick the box and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"any part of the property during the year?",null,"give details below",null,"5.32",{"$f":"IF(BW373=TRUE,CHAR(254),CHAR(168))","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,"Date beneficiary became"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name and address of beneficiary",null,"absolutely entitled"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(BS377),ISBLANK(BS377)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BW373=TRUE,OR(BS377=0,ISBLANK(BQ377),ISBLANK(BQ378))),\"Please enter name and address and date of entitlement\",\"\")","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,"Amount of loss transferred"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nature of asset",null,"Value of asset vesting",null,"to beneficiary"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.33"]
[]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BW373=TRUE,OR(BS385=0,ISBLANK(BQ385),ISBLANK(BV385))),\"Please enter nature of asset and value and loss\",\"\")","v":""}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Have the trustees ceased being resident",null,"If yes, tick the box and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the UK, or did they become dual resident?",null,"give details below",null,"5.34",{"$f":"IF(BW392=TRUE,CHAR(254),CHAR(168))","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,"Description of assets held",null,"Date of change",null,null,"Amount of chargeable 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,null,null,null,null,{"$f":"IF(OR(ISNUMBER(BS396),ISBLANK(BS396)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BW392=TRUE,OR(BS396=0,ISBLANK(BQ396),ISBLANK(BV396))),\"Please enter description and date of change and 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick the box if you've submitted a non-resident Capital Gains 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,null,"return for the disposal of a UK property or properties during 2021-22",null,null,null,"5.35"]
[]
[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,null,null,null,null,null,null,null,null,null,null,null,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 taxable gains or losses from non-resident capital gains on UK 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"property or properties (put the amount in brackets if a loss)",null,null,null,"5.36"]
[]
[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,null,null,null,null,null,null,null,null,"Total taxable gains or losses from non-resident capital gains on UK non-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,null,null,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 or land (put the amount in brackets if a loss)",null,null,null,"5.36A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 taxable gains or losses from non-resident capital gains on 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,null,null,null,null,null,null,null,null,null,null,null,null,null,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 any UK property or land (put the amount in brackets if a loss)",null,null,null,"5.36B"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 non-resident Capital Gains Tax already charged",null,null,null,"5.37"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Are you claiming Business Asset Disposal Relief",null,"If yes, tick the box 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,"(previously Entrepreneurs' Relief) for this year?",null,"give details below",null,"5.38",{"$f":"IF(BW417=TRUE,CHAR(254),CHAR(168))","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,"Gains qualifying for Business Asset Disposal Relief – gains before 23 June 2010"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 this amount in box 5.17. Instead enter the relief claimed on"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 amount in column G on pages TC 1 and TC 2 on the lines relating",null,null,null,"5.39"]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 the disposal(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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 qualifying for Business Asset Disposal Relief – gains on or after 23 June 2010"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.40"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lifetime allowance of Business Asset Disposal Relief and 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"claimed - the total amount claimed to date",null,null,null,"5.40A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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've enclosed a capital gains computation with your return, tick this box",null,null,null,"5.41",{"$f":"IF(BW429=TRUE,CHAR(254),CHAR(168))","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,"Now fill in any other supplementary pages that apply to you. Otherwise, go back to page 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,"of the Trust and Estate Tax Return and finish filling it in.",null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC5(Substitute)(QMS)"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 Residential property (R) / non-UK residential property (N) /"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 and property (L) - 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,null,null,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 more than one transaction of these types of asset to return, please photocopy this section before filling it in and send"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"all completed pages with your tax return. (Read the notes before filling in this section)",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,null,"Full address of residential property, property or land affected (attach a copy of any plan if this helps identification)"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 of residential property, property or land disposed of, including details of your ownership, for example freehold/leasehold"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 any tenancies affecting your ownership at the date of disposal and any other date for which a valuation has been made, 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,"except in the case of an outright disposal of all of your interests, the interest which you've disposed of, or granted."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick box if you've already submitted form CG34",null,null,null,{"$f":"IF(CJ451,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BZ443&BZ444&BZ445&BZ446>\"\",DO817=\"\"),\"Please provide a description\",\"\")","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,"Enter any connection between you and 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,null,null,null,null,null,null,null,null,null,"person from whom you acquired the asset"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or to whom you disposed of the asset"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you've used an estimate or valuation in your capital gains computation but have not submitted form CG34, please 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,null,null,null,null,null,null,null,null,null,"date to which the valuation relates, the amount (£) and the reason for the estimate or valuation. Please also attach a copy of any"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"valuation obtained."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 shares or securities (U) - 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,null,null,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 more than one transaction of these types of asset to return, please photocopy this section before filling it in and send"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"all completed pages with your tax return. (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,null,null,null,null,null,null,null,null,null,null,null,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 of shares or securities – including the name of company, company registration number (if known), number, class 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,"nominal value of shares. Also, if possible, give a history of the shares disposed of, for instance, if there has been a reorganisation 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,null,null,null,null,null,null,null,null,null,"takeover (give details of the original company and shares held in that company)."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick box if you've already submitted form CG34",null,null,null,{"$f":"IF(CJ482,CHAR(254),CHAR(168))","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,"Enter any connection between you and 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,null,null,null,null,null,null,null,null,null,"person from whom you acquired the asset"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or to whom you disposed of the asset"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you've used an estimate or valuation in your capital gains computation but have not submitted form CG34, please 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,null,null,null,null,null,null,null,null,null,"date to which the valuation relates, the amount (£) and the reason for the estimate or valuation. Please also attach a copy of any"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"valuation obtained."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC6(Substitute)(QMS)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC6(Substitute)(QMS)"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 assets (O) - 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have more than two transactions involving any other type of asset to return, please photocopy this page before filling it in and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"send all completed pages with your tax return. (Read the notes before filling in this section.)",null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 7 & \" 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1st transaction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full description of the asset (other than shares or land/property) affected and any other information which helps identify"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 asset"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick box if you've already submitted form CG34",null,null,null,{"$f":"IF(CY588,CHAR(254),CHAR(168))","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,"Enter any connection between you and 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,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 from whom you acquired the asset"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or to whom you disposed of the asset"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you've used an estimate or valuation in your capital gains computation but have not submitted form CG34, please 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,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 to which the valuation relates, the amount (£) and the reason for the estimate or valuation. Please also attach a copy of any"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"valuation obtained."]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2nd transaction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full description of the asset (other than shares or land/property) affected and any other information which helps identify"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 asset"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick box if you've already submitted form CG34",null,null,null,{"$f":"IF(CY617,CHAR(254),CHAR(168))","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,"Enter any connection between you and 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,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 from whom you acquired the asset"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or to whom you disposed of the asset"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you've used an estimate or valuation in your capital gains computation but have not submitted form CG34, please 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,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 to which the valuation relates, the amount (£) and the reason for the estimate or valuation. Please also attach a copy of any"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"valuation obtained."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC7(Substitute)(QMS)"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 8 & \" 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 include any change of circumstances (for example, name and address) relating to the lead trustee, other"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"trustees, settlors, beneficiaries, class of beneficiaries, protector, agents or any other natural person exercising effective control"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"over the trust, in box 5.42. These changes must be made directly on the Trust Register."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 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,"5.42"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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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,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CAPITAL GAINS: PAGE TC8(Substitute)(QMS)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.6B","MO",0,null,{"$f":"DO725","v":0},"AmountChargeableOnSettlor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.6C","MO",0,null,{"$f":"DO726","v":0},"AmountChargeableOnVulnerableBeneficiary"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.6D","MO",0,null,{"$f":"DO727","v":0},"TaxableCapitalGains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1","MO",{"$f":"AZ205","v":0},null,{"$f":"DO740","v":0},"CapitalGainsLiability","ResidentialProperty","TotalChargeableGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.2","MO",{"$f":"AZ207","v":0},null,0,null,null,"TotalLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.3","MO",{"$f":"AZ209","v":0},null,0,null,null,"TotalIncomeLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.4","MO",{"$f":"AZ211","v":0},null,0,null,null,"TotalUnusedLossesBF"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.5","MO",{"$f":"AZ213","v":0},null,0,null,null,"TotalTaxableGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.6","MO",{"$f":"AZ216","v":0},null,0,null,null,"ReliefVulnerableBeneficiaryNotInUK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.7","MO",{"$f":"AZ218","v":0},null,{"$f":"DO746","v":0},null,null,"AnnualExemptAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.8","MO",{"$f":"AZ220","v":0},null,{"$f":"DO747","v":0},null,null,"TaxableGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.8A","MO",{"$f":"AZ222","v":0},null,{"$f":"DO748","v":0},null,null,"TaxOnPropertyDisposalGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.9","MO",{"$f":"AZ226","v":0},null,{"$f":"DO749","v":0},null,"OtherPropertyAssetsAndGains","TotalChargeableGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.10","MO",{"$f":"AZ228","v":0},null,0,null,null,"TotalLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.11","MO",{"$f":"AZ230","v":0},null,0,null,null,"TotalIncomeLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.12","MO",{"$f":"AZ232","v":0},null,0,null,null,"TotalUnusedLossesBF"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.13","MO",{"$f":"AZ234","v":0},null,0,null,null,"TotalTaxableGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.14","MO",{"$f":"AZ237","v":0},null,0,null,null,"ReliefVulnerableBeneficiaryNotInUK"]
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{"sheet":"Non_residence","index":14,"n_rows":183,"n_cols":49,"rows_kept":183,"cut":false,"hidden":false,"merged":[[93,31,93,36]]}
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[null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the NON-RESIDENCE section of SA900 and looks like:"]
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[null,"Click with the mouse to go to a page"]
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[]
[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trust and Estate Non-Residence"]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs",null,null,null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Name of trust or estate",null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 1 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""},null,null,"Tax reference"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""},null,null,{"$f":"utr","v":0}]
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[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,"Residence status"]
[]
[null,null,null,null,null,null,null,null,null,"The trustees or personal representatives are, as a whole (please tick appropriate box)"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Resident in the UK for Income Tax purposes",null,null,null,null,"6.1",{"$f":"IF(U36=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Not resident in the UK for Income Tax purposes",null,null,null,null,"6.2",{"$f":"IF(U38=TRUE,CHAR(254),CHAR(168))","v":"¨"},{"$f":"IF(AND(NOT(Tax_return!CE225),U38=TRUE),\"CHECK Q6 ON PAGE 3 OF THE TAX RETURN\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Resident in the UK for Capital Gains Tax purposes",null,null,null,null,"6.3",{"$f":"IF(U40=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Not resident in the UK for Capital Gains Tax purposes",null,null,null,null,"6.4",{"$f":"IF(U42=TRUE,CHAR(254),CHAR(168))","v":"¨"},{"$f":"IF(AND(NOT(Tax_return!CE225),U42=TRUE),\"CHECK Q6 ON PAGE 3 OF THE TAX RETURN\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Resident in a country other than the UK (under a Double Taxation Agreement) at the"]
[null,null,null,null,null,null,null,null,null,null,"same time as being resident in the UK",null,null,null,null,"6.5",{"$f":"IF(U45=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Tick box 6.6 if the deceased whose estate is being administered was domiciled outside",null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,"the UK at the date of death",null,null,null,null,"6.6",{"$f":"IF(U48=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,"Information required if the trustees or personal representatives claim to be non-resident in the UK for"]
[null,null,null,null,null,null,null,null,null,"Income Tax purposes"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Did the trustees or personal representatives change during the year to 5 April 2022?",null,null,null,"Yes","6.7",{"$f":"IF(U53=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.8",{"$f":"IF(V53=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Were the trustees or personal representatives resident in the UK for Income Tax"]
[null,null,null,null,null,null,null,null,null,null,"purposes in the year to 5 April 2021?",null,null,null,"Yes","6.9",{"$f":"IF(U56=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.10",{"$f":"IF(V56=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Did the trustees or personal representatives have any overseas income during"]
[null,null,null,null,null,null,null,null,null,null,"the year to 5 April 2022?",null,null,null,"Yes","6.11",{"$f":"IF(U59=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.12",{"$f":"IF(V59=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,"Information required if the trustees or personal representatives claim to be non-resident in the UK for"]
[null,null,null,null,null,null,null,null,null,"Capital Gains Tax purposes"]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Did the trustees or personal representatives change during the year to 5 April 2022?",null,null,null,"Yes","6.13",{"$f":"IF(U65=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.14",{"$f":"IF(V65=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Were the trustees or personal representatives resident in the UK for Capital Gains Tax"]
[null,null,null,null,null,null,null,null,null,null,"purposes in the year to 5 April 2021?",null,null,null,"Yes","6.15",{"$f":"IF(U68=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.16",{"$f":"IF(V68=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 6.17 and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.18 are not used"]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Did the trustees or personal representatives carry on a trade in the UK through a"]
[null,null,null,null,null,null,null,null,null,null,"permanent establishment that made disposals for capital gains in the year to 5 April 2022?",null,null,null,"Yes","6.19",{"$f":"IF(U73=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.20",{"$f":"IF(V73=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,"SA906","TRUST AND ESTATE TAX RETURN NON-RESIDENCE: PAGE TNR1(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Information required if the trustees or personal representatives are resident in the UK and they also"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"claim to be resident in another country for the purposes of a Double Taxation Agreement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 2 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"In which country as well as the UK were the trustees 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,"personal representatives regarded as resident for 2021-22?",null,null,null,null,"6.21"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Were they also regarded as resident in the country in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 6.21 for 2020-21?",null,null,null,"Yes","6.22",{"$f":"IF(AL97=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.23",{"$f":"IF(AM97=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Were a majority of the trustees or personal"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"representatives resident in the UK for 2021-22?",null,null,null,"Yes","6.24",{"$f":"IF(AL100=TRUE,CHAR(254),CHAR(168))","v":"¨"},"No","6.25",{"$f":"IF(AM100=TRUE,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"Do you consider that in 2021-22 the person(s) who supplied"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the settled property or funds had close personal and economic"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relations with (tick one box):"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-  the UK",null,null,null,null,"6.26",{"$f":"IF(AL106=TRUE,CHAR(254),CHAR(168))","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,"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,"-  the country shown in box 6.21",null,null,null,null,"6.27",{"$f":"IF(AL108=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-  neither of these",null,null,null,null,"6.28",{"$f":"IF(AL110=TRUE,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"Was the general administration of the trust carried out"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"during 2021-22 mainly in (tick one box):"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-  the UK",null,null,null,null,"6.29",{"$f":"IF(AL115=TRUE,CHAR(254),CHAR(168))","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,"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,"-  the country shown in box 6.21",null,null,null,null,"6.30",{"$f":"IF(AL117=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-  neither of these",null,null,null,null,"6.31",{"$f":"IF(AL119=TRUE,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"Do you consider that, in 2021-22, the trustees or personal"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"representatives have closer personal and economic relations"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to (tick one box):"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-  the UK",null,null,null,null,"6.32",{"$f":"IF(AL126=TRUE,CHAR(254),CHAR(168))","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,"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,"-  the country shown in box 6.21?",null,null,null,null,"6.33",{"$f":"IF(AL128=TRUE,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"-  neither of these",null,null,null,null,"6.34",{"$f":"IF(AL130=TRUE,CHAR(254),CHAR(168))","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,"Now fill in any other supplementary pages that apply to you. Otherwise, go back"]
[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 page 4 of the Trust and Estate Tax Return and finish filling it 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,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN NON-RESIDENCE: PAGE TNR2(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1","Z2",{"$f":"IF(U36,\"Y\",\"\")","v":""},null,null,"TrustNonresidence","ResidenceStatus","UKResidentIncomeTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.2","Z2",{"$f":"IF(U38,\"Y\",\"\")","v":""},null,null,null,null,"NotUKResidentIncomeTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.3","Z2",{"$f":"IF(U40,\"Y\",\"\")","v":""},null,null,null,null,"UKResidentCGT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.4","Z2",{"$f":"IF(U42,\"Y\",\"\")","v":""},null,null,null,null,"NotUKResidentCGT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.5","Z2",{"$f":"IF(U45,\"Y\",\"\")","v":""},null,null,null,null,"AlsoResidentUnderDoubleTaxation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.6","Z2",{"$f":"IF(U48,\"Y\",\"\")","v":""},null,null,null,null,"DomiciledElsewhereOnDeath"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.7","Z2",{"$f":"IF(U53,\"Y\",\"\")","v":""},null,null,null,"TrusteesNonResidentIncomeTax","TrusteeChanged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.8","Z2",{"$f":"IF(V53,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeChangedNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.9","Z2",{"$f":"IF(U56,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeResident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.10","Z2",{"$f":"IF(V56,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeResidentNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.11","Z2",{"$f":"IF(U59,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeOverseasIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.12","Z2",{"$f":"IF(V59,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeOverseasIncomeNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.13","Z2",{"$f":"IF(U65,\"Y\",\"\")","v":""},null,null,null,"TrusteesNonResidentCGT","TrusteeChanged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.14","Z2",{"$f":"IF(V65,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeChangedNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.15","Z2",{"$f":"IF(U68,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeResident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.16","Z2",{"$f":"IF(V68,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeResidentNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.19","Z2",{"$f":"IF(U73,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeTradeGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.20","Z2",{"$f":"IF(V73,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeTradeGainsNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.21","ZZ",{"$f":"LEFT(AF94,28)","v":""},null,null,null,"DoubleTaxationAgreement","OtherCountryResidence"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.22","Z2",{"$f":"IF(AL97,\"Y\",\"\")","v":""},null,null,null,null,"OtherCountryResidentLastYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.23","Z2",{"$f":"IF(AM97,\"Y\",\"\")","v":""},null,null,null,null,"OtherCountryResidentLastYearNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.24","Z2",{"$f":"IF(AL100,\"Y\",\"\")","v":""},null,null,null,null,"MajorityUKresident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.25","Z2",{"$f":"IF(AM100,\"Y\",\"\")","v":""},null,null,null,null,"MajorityUKresidentNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.26","Z2",{"$f":"IF(AL106,\"Y\",\"\")","v":""},null,null,null,null,"SupplierCloseLinks","UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.27","Z2",{"$f":"IF(AL108,\"Y\",\"\")","v":""},null,null,null,null,null,"OtherCountryResident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.28","Z2",{"$f":"IF(AL110,\"Y\",\"\")","v":""},null,null,null,null,null,"Neither"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.29","Z2",{"$f":"IF(AL115,\"Y\",\"\")","v":""},null,null,null,null,"TrustAdminstrationLocation","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,null,null,null,null,null,"6.30","Z2",{"$f":"IF(AL117,\"Y\",\"\")","v":""},null,null,null,null,null,"OtherCountryResident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.31","Z2",{"$f":"IF(AL119,\"Y\",\"\")","v":""},null,null,null,null,null,"Neither"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.32","Z2",{"$f":"IF(AL126,\"Y\",\"\")","v":""},null,null,null,null,"TrusteeCloserLinks","UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.33","Z2",{"$f":"IF(AL128,\"Y\",\"\")","v":""},null,null,null,null,null,"OtherCountryResident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.34","Z2",{"$f":"IF(AL130,\"Y\",\"\")","v":""},null,null,null,null,null,"Neither"]

{"sheet":"Charities","index":15,"n_rows":227,"n_cols":49,"rows_kept":227,"cut":false,"hidden":false,"merged":[[143,30,143,35],[29,9,29,12],[30,9,30,12],[36,15,36,19],[39,15,39,19],[57,12,57,19]]}
[]
[null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the CHARITIES section of SA900 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,null,null,null,null,null,null,null,null,null,"Trust and Estate Charities"]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs",null,null,null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,"Name of trust",null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp6 + 1 & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR68&\"\"","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AR69&\"\"","v":""}]
[null,null,null,null,null,null,null,null,null,"Name of charity, if different"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax reference"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"If you want help, look up the box numbers in the notes on Trust and Estate Charities. For help filling in this form, go to"]
[null,null,null,null,null,null,null,null,null,"www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,null,null,null,null,null,null,null,"Claim to exemption"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Charity repayment reference",null,null,null,"7.1"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Charity Commission Registration Number or",null,null,null,null,{"$f":"IF(AND(supplementary7=TRUE,OR(ISBLANK(P37)=TRUE,ISBLANK(P40)=TRUE)),\"You must complete boxes 7.1 and 7.2\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Scottish Charity Number",null,null,null,"7.2"]
[]
[null,null,null,null,null,null,null,null,null,"If the trust is a charity are you claiming exemption from tax on",null,null,null,null,"Yes",{"$f":"IF(U42,CHAR(254),CHAR(168))","v":"¨"}]
[null,null,null,null,null,null,null,null,null,"all or part of your income and gains?"]
[]
[null,null,null,null,null,null,null,null,null,"Have all income and gains that you are claiming to be exempt"]
[null,null,null,null,null,null,null,null,null,"from tax been, or are they to be, applied for charitable purposes?",null,null,null,null,"Yes",{"$f":"IF(U46,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,"Return period"]
[]
[null,null,null,null,null,null,null,null,null,"Are you returning information for the year ended 5 April 2022?",null,null,null,null,"Yes",{"$f":"IF(U50,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,"If not, what period does this return cover?"]
[]
[null,null,null,null,null,null,null,null,null,null,"Period begins","7.3",null,"and ends","7.4"]
[]
[null,null,null,null,null,null,null,null,null,"Are accounts to be enclosed with the return?",null,null,null,null,"Yes",{"$f":"IF(U56,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,"If 'No', explain why",null,"7.5"]
[]
[null,null,null,null,null,null,null,null,null,"Repayments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax"]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Amount already claimed from HMRC Charities - read the notes",null,null,null,"7.6"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Total repayment/payment due",null,null,null,"7.8",null,null,null,"Boxes 7.7, 7.9,"]
[null,null,null,null,null,null,null,null,null,"and",null,null,null,null,null,null,null,null,"7.11 and 7.13"]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"further repayment/payment due",null,null,null,"7.10",null,null,null,"are not in use"]
[null,null,null,null,null,null,null,null,null,"or"]
[null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"amounts overclaimed",null,null,null,"7.12"]
[]
[null,null,null,null,null,null,null,null,null,"Has the amount in box 7.10 been included in any"]
[null,null,null,null,null,null,null,null,null,"repayment claim from HMRC Charities?",null,null,null,null,"Yes",{"$f":"IF(U71,CHAR(254),CHAR(168))","v":"¨"}]
[]
[null,null,null,null,null,null,null,null,null,"Income on which you're claiming exemption"]
[null,null,null,null,null,null,null,null,null,"Non-exempt amounts should be entered in the appropriate parts of the tax return."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,"Total turnover from exempt trading activities",null,"7.14"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"   Investment income",null,"7.15"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,"UK land and buildings income",null,"7.16"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Gift Aid",null,"7.17"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other charities",null,"7.18"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Legacies",null,"7.19"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,"Gifts of shares or securities received",null,"7.20"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,"Gifts of real property received",null,"7.20A"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Other sources",null,"7.21"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,"SA907","TRUST AND ESTATE TAX RETURN CHARITIES: PAGE TCH1(Substitute)(QMS)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Expenses as included in the charity accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp6 + 2 & \" of \" & tupp25)","v":""},null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Trading costs",null,"7.22"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,"UK land and buildings",null,"7.23"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,null,"All general administration costs",null,"7.24"]
[]
[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,{"$f":"+CHAR(108)","v":"l"},null,null,null,"All grants and donations made in the UK",null,"7.25"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,null,"All grants and donations made outside the UK",null,"7.26"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,null,"Others (not entered elsewhere on the Return)",null,"7.27"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disposals in year",null,null,"Held at 5 April 2022"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,"Tangible fixed assets",null,"7.28",null,null,"7.29"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,"UK investments (excluding controlled companies)",null,"7.30",null,null,"7.31"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,"Shares in, and loans to, controlled companies",null,"7.32",null,null,"7.33"]
[]
[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,{"$f":"+CHAR(108)","v":"l"},null,"Overseas investments",null,"7.34",null,null,"7.35"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},null,null,"Loans and non-trade debtors",null,"7.36"]
[]
[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,{"$f":"+CHAR(108)","v":"l"},null,null,"   Other current assets",null,"7.37"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Were all investments qualifying (‘approved charitable’) investments, and were loans"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"made qualifying loans, within s558 and s561 ITA 2007?",null,null,null,null,null,null,null,"YES",{"$f":"IF(AK130,CHAR(254),CHAR(168))","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,{"$f":"+CHAR(108)","v":"l"},"Value of any non-qualifying (non ‘approved charitable’) investments and loans",null,null,null,null,null,null,"7.38"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Number of subsidiary or associated companies the charity controls at 5 April 2022",null,null,null,null,null,null,"7.39"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"I claim exemption from 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,"7.40"]
[]
[]
[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,"Signature",null,"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,"Print name in",null,null,null,"Status or capacity in which you are signing"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"full here",null,null,null,"7.41"]
[]
[null,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 information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z147&AA147&AB147&AC147&AD147&AE147&AF147&AG147&AH147&AI147&AJ147","v":""},"7.42"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z148&AA148&AB148&AC148&AD148&AE148&AF148&AG148&AH148&AI148&AJ148","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,{"$f":"footer","v":"  0 24/03/2023"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"TRUST AND ESTATE TAX RETURN CHARITIES: PAGE TCH2(Substitute)(QMS)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.1","ZZ",{"$f":"LEFT(P37,28)","v":""},null,null,"TrustCharities","ClaimToExemption","RepaymentReference"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.2","ZZ",{"$f":"LEFT(P40,28)","v":""},null,null,null,null,"CharityCommissionRegistration"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.2A","Z2",{"$f":"IF(U42,\"Y\",\"\")","v":""},null,null,null,null,"ClaimingExemption"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.2B","Z2",{"$f":"IF(U46,\"Y\",\"\")","v":""},null,null,null,null,"AllForCharity"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.2C","Z2",{"$f":"IF(U50,\"Y\",\"\")","v":""},null,null,null,"ReturnPeriod","ReturnForThisYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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","DT",{"$f":"M54","v":0},null,{"$f":"AQ176","v":0},null,null,"Period","PeriodStart"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.4","DT",{"$f":"P54","v":0},null,{"$f":"AQ177","v":0},null,null,null,"PeriodEnd"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.4A","Z2",{"$f":"IF(U56,\"Y\",\"\")","v":""},null,null,null,null,"AccountsEnclosed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.5","ZZ",{"$f":"LEFT(M58,80)","v":""},null,null,null,null,"ReasonForNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.6","MO",{"$f":"P62","v":0},null,{"$f":"AQ180","v":0},null,"Repayments","TaxOnAmountAlreadyClaimed"]
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{"sheet":"Pensions","index":16,"n_rows":104,"n_cols":20,"rows_kept":104,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,"Estate Pension Charges etc"]
[null,null,"HM Revenue & Customs",null,null,null,null,null,null,"for the year ended 5 April 2022 (2021–22)"]
[null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp6 + 1 & \" of \" & tupp25)","v":""}]
[null,"Name of deceased",null,null,null,null,"Tax reference"]
[null,{"$f":"name&\"\"","v":"(Please enter the Trustee or Taxpayer name here)"},null,null,null,null,{"$f":"utr","v":0}]
[null,"If you want help, look up the box numbers in the notes on Estate Pension Charges. For help filling in this form, go to"]
[null,"www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,"Tax charges arising from unauthorised payments and transfers by UK or overseas pension schemes"]
[]
[null,{"$f":"+CHAR(108)","v":"l"},"Value of pension benefits transferred subject to the overseas"]
[null,null,"transfer charge",null,null,null,null,null,"23.1"]
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[null,{"$f":"+CHAR(108)","v":"l"},"Tax paid by your pension scheme on your overseas"]
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[null,null,"'not subject to surcharge'",null,null,null,null,null,"23.3"]
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[null,null,"'subject to surcharge'",null,null,null,null,null,"23.4"]
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[null,{"$f":"+CHAR(108)","v":"l"},"Foreign tax paid on an unauthorised payment (in pound sterling)",null,null,null,null,null,"23.5"]
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[null,null,"Taxable lump sum payments from overseas pension schemes"]
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[]
[null,{"$f":"+CHAR(108)","v":"l"},"Taxable short service refund of contributions from an overseas pension scheme",null,null,null,null,null,"23.6"]
[]
[null,{"$f":"+CHAR(108)","v":"l"},"Taxable lump sum payment (overseas pension schemes only)",null,null,null,null,null,"23.7"]
[]
[null,{"$f":"+CHAR(108)","v":"l"},"Foreign tax paid on boxes 23.6 and 23.7 (in pound sterling)",null,null,null,null,null,"23.8"]
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["SA923",null,"TRUST AND ESTATE TAX RETURN ESTATE PENSION CHARGES ETC: PAGE EPCC1(Substitute)(QMS)"]
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[null,null,null,null,null,null,null,null,null,null,null,23.2,{"$f":"M68*0.25","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.3,{"$f":"INT(J15)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.4,{"$f":"MIN(M69,M70)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.5,{"$f":"MAX(0,M69-M71)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.7,{"$f":"ROUNDDOWN(0.4*INT(J18),2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.9,{"$f":"ROUNDDOWN(0.55*INT(J21),2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.1,{"$f":"M73+M74","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.12,{"$f":"MIN(SUM(J23),M75)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.13,{"$f":"MAX(0,M75-M76)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.14,{"$f":"INT(J29)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.15,20000]
[null,null,null,null,null,null,null,null,null,null,null,23.16,{"$f":"MIN(M78,M79)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.17,{"$f":"ROUNDDOWN(M80*0.2,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.18,{"$f":"MAX(0,M78-M80)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.19,{"$f":"ROUNDDOWN(M82*0.5,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.2,{"$f":"M81+M83","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.22,{"$f":"ROUNDDOWN(0.45*J31,2)","v":0},45]
[null,null,null,null,null,null,null,null,null,null,null,23.23,{"$f":"M84+M85","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.24,{"$f":"J33","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.25,{"$f":"MIN(M86,M87)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.26,{"$f":"MAX(0,M86-M88)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,23.27,{"$f":"IF(SUM(J12:J33)=0,0,M72+M77+M89)","v":0}]
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[null,null,null,null,null,null,null,null,null,null,null,"23.3","MO",{"$f":"J18","v":0},null,null,null,null,"UnauthorisedPayments","UnauthorisedPaymentNoSurcharge"]
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[null,null,null,null,null,null,null,null,null,null,null,"23.5","MO",{"$f":"J23","v":0},null,null,null,null,null,"ForeignTaxOnUnauthorisedPayment"]
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[null,null,null,null,null,null,null,null,null,null,null,"23.8","MO",{"$f":"J33","v":0},null,null,null,null,"ForeignTaxPaid"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N95:N101)","v":0}]

{"sheet":"toolkit","index":17,"n_rows":176,"n_cols":15,"rows_kept":176,"cut":false,"hidden":false,"merged":[[95,1,97,6],[84,1,85,6],[87,1,88,6],[92,1,93,6],[99,1,100,6],[144,2,146,6],[112,1,113,6],[120,1,121,6],[123,1,124,6],[104,1,105,6],[107,1,108,6],[134,2,136,6],[51,1,52,6],[81,1,82,6],[65,1,67,6],[69,1,71,6],[27,1,29,6],[33,1,35,6],[42,1,44,6],[59,1,61,6],[37,1,39,6],[75,1,77,6],[22,1,23,6],[46,1,47,6],[4,1,5,6],[7,1,8,6],[10,1,11,6],[13,1,14,6],[16,1,17,6],[19,1,20,6]]}
["Checklist for Trust and Estates"]
[null,null,{"$f":"utr","v":0},{"$f":"Tax_return!AR68&\"\"","v":""}]
["Status",null,null,{"$f":"Tax_return!AR69&\"\"","v":""},null,null,null,"Yes","No","N/A"]
[]
[1,"Has it been established whether you are dealing with an estate or a trust?"]
[]
[]
[2,"If you are dealing with a trust, has the type of trust been properly established?"]
[]
[]
[3,"If this is said to be a bare trust, have you established with certainty that it is bare?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"http://www.hmrc.gov.uk/agents/toolkits/trusts-estates.pdf"]
[]
[4,"If the trust is an accumulation or discretionary trust, have you shown in the return that it is taxable at the special trust rates?"]
[]
[]
[5,"Have you established whether the settlor, settlor’s spouse or civil partner has an interest in the trust?"]
[]
[]
[6,"If the trust is settlor interested, have you checked if the trustees are taxable at the special trust rates?"]
[]
[]
[7,"If you are completing only Step 1 of the return and not the full return, have you checked whether it is appropriate for this estate or trust?"]
[]
[]
["Capital Gains (CGT)"]
[]
[8,"Have you checked whether there has been a disposal for Capital Gains Tax purposes and, if so, used the Capital Gains Tax for trusts and estates supplementary toolkit?"]
[]
[]
[]
["UK Investment Income"]
[]
[9,"Have you checked if there have been any gains on life insurance policies, life annuities or capital redemption policies and whether they have been attributed to the correct person?"]
[]
[]
[]
[10,"Have you checked if interest bearing securities have been sold, transferred or purchased, and if so the accruals basis has been applied and any loss has been claimed at the correct time?"]
[]
[]
[]
[]
[11,"In the case of an estate or interest in possession trust, have you considered whether all taxed UK investment income should be shown in question 9 on form SA900?"]
[]
[]
[]
[12,"Have you checked that UK investment income has been entered in the correct boxes on form SA900?"]
[]
[]
["Foreign Income"]
[]
[13,"Have you checked that any foreign dividend qualifies for a UK tax credit?"]
[]
[]
[]
[{"$f":"TaxYear","v":"2021/22"}]
[]
["Foreign Income continued",null,null,null,null,null,null,"Yes","No","N/A"]
[]
[14,"If Foreign Tax Credit Relief (FTCR) has been claimed, have you identified each separate source of income in the relevant boxes on form SA904?"]
[]
[]
[]
[15,"Have you checked that FTCR has been properly calculated?"]
[]
[16,"Have you checked that any withholding tax shown in column D on form SA904 Trust and Estate Foreign supplementary pages is actually Special Withholding Tax?"]
[]
[]
[]
[17,"Where trust income is partly chargeable at the special trust rates and partly at the standard rates, have you checked the FTCR is properly attributed?"]
[]
[]
[]
["Business (trade and rental) losses"]
[]
[18,"If relief for business losses has been claimed, have you identified the nature of the business from which the losses arise and the year in which the losses arise?"]
[]
[]
[]
["Trust management expenses (TMEs)"]
[]
[19,"If the trustees are claiming trust management expenses, have you checked they are all allowable?"]
[]
[]
[20,"If the trustees are chargeable at the special trust rates, has the correct amount of TMEs been entered on the return?"]
[]
[]
[21,"Has a check been made to see whether trust management expenses should be restricted and that they have been restricted correctly?"]
[]
[]
["Tax pool"]
[]
[22,"Have you established whether the trustees have made any discretionary payments out of income?"]
[]
[]
[23,"If discretionary payments out of income have been made, have you checked the correct amounts have been entered in the correct part of the return?"]
[]
[]
[]
[24,"If you are self calculating, have you checked that the amount of tax going into the tax pool is correct?"]
[]
[]
["General"]
[]
[25,"Have you checked the appropriate amount of Standard Rate Band (SRB) relief has been claimed?"]
[]
[]
[26,"If you are completing a paper return, have you checked that it is the correct return for both the client and the year?"]
[]
[]
[27,"Have figures on the return been rounded up or down as appropriate?"]
[]
[28,"If a repayment is requested, have you checked whether any charges are due?"]
[]
[]
[]
[{"$f":"TaxYear","v":"2021/22"}]
[]
["General continued",null,null,null,null,null,null,"Yes","No","N/A"]
[]
[29,"Have you checked whether the details of the trustees or personal representatives have changed?"]
[]
[]
[30,"Have you let the beneficiaries and/or settlor know the amount of their taxable income?"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Prepared by"]
[]
[]
[]
[]
[]
[null,null,"Date"]
[]
[]
[]
[null,null,"Reviewed by"]
[]
[]
[]
[]
[]
[null,null,"Date"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["2009-10"]

{"sheet":"fs50","index":18,"n_rows":279,"n_cols":72,"rows_kept":279,"cut":false,"hidden":false,"merged":[[209,48,209,52],[253,61,253,63],[97,30,97,33],[98,30,98,33],[99,30,99,33],[100,30,100,33],[205,46,205,47],[206,46,206,47],[143,33,143,36],[144,33,144,36],[142,37,142,38],[143,37,143,38],[144,37,144,38],[164,46,164,51],[163,46,163,51],[125,33,125,36],[131,33,131,36],[121,37,121,38],[122,37,122,38],[123,37,123,38],[124,37,124,38],[125,37,125,38],[126,37,126,38],[127,37,127,38],[128,37,128,38],[129,37,129,38],[130,37,130,38],[131,37,131,38],[130,33,130,36],[73,19,73,21],[121,33,121,36],[122,33,122,36],[123,33,123,36],[124,33,124,36],[171,46,171,51],[169,52,169,54],[126,33,126,36],[127,33,127,36],[128,33,128,36],[129,33,129,36],[140,33,140,36],[141,33,141,36],[142,33,142,36],[132,37,132,38],[133,37,133,38],[134,37,134,38],[132,33,132,36],[134,33,134,36],[135,33,135,36],[136,33,136,36],[131,28,131,32],[134,28,134,32],[165,52,165,54],[166,52,166,54],[132,28,132,32],[163,52,163,54],[164,52,164,54],[141,28,141,32],[142,28,142,32],[143,28,143,32],[144,28,144,32],[137,33,137,36],[138,33,138,36],[139,33,139,36],[165,46,165,51],[166,46,166,51],[135,37,135,38],[189,46,189,49],[197,46,197,49],[205,48,205,52],[71,12,71,13],[122,28,122,32],[123,28,123,32],[124,28,124,32],[125,28,125,32],[126,28,126,32],[135,28,135,32],[140,28,140,32],[127,28,127,32],[128,28,128,32],[129,28,129,32],[130,28,130,32],[206,48,206,52],[207,48,207,52],[208,48,208,52],[136,37,136,38],[137,37,137,38],[138,37,138,38],[139,37,139,38],[140,37,140,38],[141,37,141,38],[178,46,178,49],[168,52,168,54],[170,52,170,54],[171,52,171,54],[168,46,168,51],[169,46,169,51],[170,46,170,51]]}
[]
[null,"SA900 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the 50(FS) section of SA900 and looks like:"]
[]
[null,null,null,null,null,null,null,"not ready"]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[null,null,null,null,"Administration and Control"]
[]
[null,null,null,null,"Agent status"]
[]
[]
[null,null,null,null,"Date agent status changed"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,null,null,null,null,null,"Trust gains and capital payments"]
[null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,null,null,null,null,null,"Year ended 5 April 2022"]
[]
[null,null,null,null,"Date Revenue status changed"]
[null,null,null,null,{"$f":"IF(OR(Agent_status50>0,Revenue_status50>0),TRUE,FALSE)","v":false}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AQ56&\"\"","v":"(Please enter the Trustee or Taxpayer name here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AQ58&\"\"","v":"(Please enter the address here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AQ59&\"\"","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AQ60&\"\"","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AQ61&\"\"","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Tax_return!AQ62&\"\"","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date of issue DD MM YYYY"]
[null,null,null,null,null,null,null,null,null,null,"Tax reference",null,null,null,{"$f":"\"922/CG/\"&TEXT(utr,\"##### #####\")","v":"922/CG/ "}]
[]
[null,null,null,null,null,null,null,null,null,null,"Name of settlement",null,null,null,{"$f":"Tax_return!AR68&\" \"&Tax_return!AR69","v":" "}]
[]
[null,null,null,null,null,null,null,null,null,null,"About this form"]
[null,null,null,null,null,null,null,null,null,null,"UK settlors and beneficiaries of a non-UK resident settlement can be liable to UK Income Tax and Capital Gains Tax"]
[null,null,null,null,null,null,null,null,null,null,"on income or gains arising in the settlement or to any underlying non-UK resident companies. For the purposes of"]
[null,null,null,null,null,null,null,null,null,null,"this form treat an underlying company as one where the trustees own 10% or more of the company’s shares. "]
[]
[null,null,null,null,null,null,null,null,null,null,"If it's unlikely that there will ever be such UK liabilities you do not need to complete this form."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Please give us all of the information we’ve asked for on this form. This may prevent us from checking into these aspects "]
[null,null,null,null,null,null,null,null,null,null,"of the settlor’s and/or beneficiary’s UK Self Assessment tax return."]
[null,null,null,null,null,null,null,null,null,null,"The information asked for has nothing to do with any UK tax liability of the settlement and its provision is voluntary. "]
[]
[null,null,null,null,null,null,null,null,null,null,"We will not charge you a penalty if:"]
[null,null,null,null,null,null,null,null,null,null,"• you do not fill in the form"]
[null,null,null,null,null,null,null,null,null,null,"• any of the information you give us is incorrect"]
[null,null,null,null,null,null,null,null,null,null,"HMRC checks Common Reporting Standards (CRS) data so if you complete the form with as much information as you can, it is"]
[null,null,null,null,null,null,null,null,null,null,"less likely that HMRC will need to ask for it from the UK beneficiary or settlor directly."]
[null,null,null,null,null,null,null,null,null,null,"More help"]
[null,null,null,null,null,null,null,null,null,null,"If you need more help phone 0300 123 1072"]
[null,null,null,null,null,null,null,null,null,null,"If you're calling from outside the UK phone +44 300 123 1072"]
[]
[null,null,null,null,null,null,null,null,null,null,"Deciding if you need to fill in this form"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,1,null,"Did the settlement end before 6 April 2021?",null,null,null,null,2,null,"Were the trustees resident in the UK throughout the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"year ended 5 April 2021?"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No",null,null,{"$f":"NOT(Y69)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,"If yes, on what date did it end? DD MM YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Where appropriate, enter the date the trustees became"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"resident 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,"If you have answered yes to either of these questions,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you do not need to fill in the rest of this form.",null,null,null,null,{"$f":"NOT(Y76)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Return this form to the address shown on page 4."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"50(FS)",null,null,null,null,null,null,"Page 1",null,null,null,null,null,"HMRC 04/21"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deciding if you need to complete this form continued"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Is either the settlor, their spouse or civil partner named",null,null,null,null,null,4,null,"Are any children or grandchildren of the settlor’s"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"as a beneficiary or can they be added as a beneficiary of",null,null,null,null,null,null,null,"spouse or civil partner named as a beneficiary or can"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the settlement?",null,null,null,null,null,null,null,"they be added as a beneficiary of the settlement?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No",null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(AP93)","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,"If Yes, provide the settlor’s name, address and Unique",null,null,null,null,null,5,null,"Have the trustees made any capital payments 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,"Taxpayer Reference (UTR) if available",null,null,null,null,null,null,null,"provided any benefits to any UK resident beneficiary",null,null,null,null,{"$f":"NOT(AP96)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name",null,null,null,null,null,null,null,"during the year?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Address",null,null,null,null,null,null,null,"Yes",null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you've answered ‘No’ to questions 3, 4, and 5,",null,null,null,null,{"$f":"NOT(AP99)","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,"UTR",null,null,null,null,null,null,null,"you do not need to fill in the rest of this form."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Return this form to the address shown on page 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,"Information we need"]
[]
[]
[null,null,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,"Has any person received a capital payment or been provided with a benefit directly or indirectly from"]
[null,null,null,null,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 trustees for the year ended 5 April 2021?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Benefits’ include loans, transfer or use of assets and accommodation provided (at less than market 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,"Yes",null,"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,{"$f":"NOT(AP112)","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,"If No, and the settlor was not resident in the UK throughout the year, you do not need to fill 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,"rest of this form. Return this form to address shown on page 4, and tell us 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,"‘More information’ box on page 4 this is why you have not filled in the rest of the form."]
[]
[null,null,null,null,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 Yes please give details in table 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,null,null,null,"Recipient’s name, address and UTR",null,null,null,null,"Type of payment or benefit",null,null,null,"Date payment or",null,"Amount or 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,"(and date of birth if under age 18)",null,null,null,null,null,null,null,null,"benefit received",null,"of benefit"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beneficiaries within the terms of the trust"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,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 recipients"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,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 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,"Information we need 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,7,"Are the trustees:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• shareholders in an underlying non-UK resident company?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• owners of 10% or more of the units in a non-UK resident Unit Trust?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,"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,null,null,null,{"$f":"NOT(BE159)","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,"If Yes, give details in the table 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Full name and address of",null,null,null,null,null,"Nature of participation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"company or unit trust",null,null,null,null,null,"For example, percentage and description of shareholding"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Did the trustees or any underlying company have any income for the year ended 5 April 2021?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,"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,null,null,null,{"$f":"NOT(BE176)","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,"If Yes, enter the 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,9,"Did the trustees or any underlying non-UK resident company make any offshore income gains 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,"year ended 5 April 2021?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"An offshore income gain can arise on a disposal of an interest in an offshore fund — one outside 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"It usually arises when the offshore fund is one that does not pay out all its 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,"For more information, go to www.gov.uk/non-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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"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,null,null,null,{"$f":"NOT(BE187)","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,"If Yes, enter the 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,10,"Did the trustees or any underlying non-UK resident company make any capital gains in 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,null,null,null,null,null,null,null,null,null,"ended 5 April 2021?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,"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,null,null,null,{"$f":"NOT(BE195)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If Yes, enter the amount"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"Did the trustees transfer assets to the trustees of another settlement other than at market value in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the year ended 5 April 2021?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(BE203)","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,"If Yes, please tell us the full name, address and UTR of the recipient trustees to whom the assets have been transferred"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Name"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 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,"Checklist"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Thank you for the information you have already provided. As information on this form may help the settlor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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/or beneficiaries to complete their tax returns, it may be helpful to give them, or their professional"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"advisers a 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,null,null,null,null,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 would also be helpful if you send us the prepared information that you have and the documents listed 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"However, do not delay sending this form to us if you do not have the information and documents"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"readily available."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 documents"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tick the boxes to confirm which of the documents you're sending 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,"The settlement accounts for the year ended 5 April 2021, or a full statement of income for the year ended"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 April 2021 with a list of assets held at that 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,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",null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(BT234)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Accounts for the year ended 5 April 2021, or a full statement of income for the year ended 5 April 2021 with"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 list of assets held at that date for any:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• underlying non-UK resident company"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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-UK resident unit trust in which the trustees own 10% or more of the units"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(BT241)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copies of any capital gains calculations you have prepared for the year ended 5 April 2021"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(BT245)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copies of any calculations of relevant income for the purposes of section 731 ITA 2007 that you have prepared."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(This is a charge to Income Tax on benefits received by someone who is not a settlor of the settlement.)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes",null,"No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(BT250)","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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tell us the amount of stockpiled gains at 5 April 2021"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,null,null,null,"Use this space for anything else you want to tell 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,"What you need to do now"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 send this completed form 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,"Trusts and Estates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BX9 1EL"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 4"]

{"sheet":"Statements","index":19,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Responses","index":20,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"sortsheet","index":21,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Summary","index":23,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Foreign dtr","index":24,"n_rows":47,"n_cols":3,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Foreign!AH140","v":0},{"$f":"Foreign!AJ140","v":0},{"$f":"IF(A1=0,A1,B1/A1)","v":0}]
[{"$f":"Foreign!BE180","v":0},{"$f":"IF(OR(Foreign!AY180=\"\",LEFT(Foreign!AY180,2)=\"TF\"),0,Foreign!BC180)","v":0},0]
[{"$f":"Foreign!AH138","v":0},{"$f":"Foreign!AJ138","v":0},0]
[{"$f":"Foreign!P68","v":0},{"$f":"Foreign!R68","v":0},0]
[{"$f":"Foreign!AH112","v":0},{"$f":"Foreign!AJ112","v":0},0]
[{"$f":"Foreign!P40","v":0},{"$f":"Foreign!R40","v":0},0]
[{"$f":"Foreign!AH132","v":0},{"$f":"Foreign!AJ132","v":0},0]
[{"$f":"Foreign!P90","v":0},{"$f":"Foreign!R90","v":0},0]
[{"$f":"Foreign!P62","v":0},{"$f":"Foreign!R62","v":0},0]
[{"$f":"Foreign!BE182","v":0},{"$f":"IF(OR(Foreign!AY182=\"\",LEFT(Foreign!AY182,2)=\"TF\"),0,Foreign!BC182)","v":0},0]
[{"$f":"Foreign!BE184","v":0},{"$f":"IF(OR(Foreign!AY184=\"\",LEFT(Foreign!AY184,2)=\"TF\"),0,Foreign!BC183)","v":0},0]
[{"$f":"Foreign!BE186","v":0},{"$f":"IF(OR(Foreign!AY186=\"\",LEFT(Foreign!AY186,2)=\"TF\"),0,Foreign!BC184)","v":0},0]
[{"$f":"Foreign!BE188","v":0},{"$f":"IF(OR(Foreign!AY188=\"\",LEFT(Foreign!AY188,2)=\"TF\"),0,Foreign!BC185)","v":0},0]
[{"$f":"Foreign!BE190","v":0},{"$f":"IF(OR(Foreign!AY190=\"\",LEFT(Foreign!AY190,2)=\"TF\"),0,Foreign!BC186)","v":0},0]
[{"$f":"Foreign!BE192","v":0},{"$f":"IF(OR(Foreign!AY192=\"\",LEFT(Foreign!AY192,2)=\"TF\"),0,Foreign!BC187)","v":0},0]
[{"$f":"Foreign!BE194","v":0},{"$f":"IF(OR(Foreign!AY194=\"\",LEFT(Foreign!AY194,2)=\"TF\"),0,Foreign!BC188)","v":0},0]
[{"$f":"Foreign!BE196","v":0},{"$f":"IF(OR(Foreign!AY196=\"\",LEFT(Foreign!AY196,2)=\"TF\"),0,Foreign!BC189)","v":0},0]
[{"$f":"Foreign!BE198","v":0},{"$f":"IF(OR(Foreign!AY198=\"\",LEFT(Foreign!AY198,2)=\"TF\"),0,Foreign!BC190)","v":0},0]
[{"$f":"Foreign!P74","v":0},{"$f":"Foreign!R74","v":0},0]
[{"$f":"Foreign!P70","v":0},{"$f":"Foreign!R70","v":0},0]
[{"$f":"Foreign!P72","v":0},{"$f":"Foreign!R72","v":0},0]
[{"$f":"Foreign!P42","v":0},{"$f":"Foreign!R42","v":0},0]
[{"$f":"Foreign!P44","v":0},{"$f":"Foreign!R44","v":0},0]
[{"$f":"Foreign!AH116","v":0},{"$f":"Foreign!AJ116","v":0},0]
[{"$f":"Foreign!AH114","v":0},{"$f":"Foreign!AJ114","v":0},0]
[{"$f":"Foreign!P46","v":0},{"$f":"Foreign!R46","v":0},0]
[{"$f":"Foreign!P48","v":0},{"$f":"Foreign!R48","v":0},0]
[{"$f":"Foreign!P50","v":0},{"$f":"Foreign!R50","v":0},0]
[{"$f":"Foreign!P52","v":0},{"$f":"Foreign!R52","v":0},0]
[{"$f":"Foreign!P54","v":0},{"$f":"Foreign!R54","v":0},0]
[{"$f":"Foreign!P56","v":0},{"$f":"Foreign!R56","v":0},0]
[{"$f":"Foreign!P58","v":0},{"$f":"Foreign!R58","v":0},0]
[{"$f":"Foreign!P60","v":0},{"$f":"Foreign!R60","v":0},0]
[{"$f":"Foreign!P76","v":0},{"$f":"Foreign!R76","v":0},0]
[{"$f":"Foreign!P78","v":0},{"$f":"Foreign!R78","v":0},0]
[{"$f":"Foreign!P80","v":0},{"$f":"Foreign!R80","v":0},0]
[{"$f":"Foreign!P82","v":0},{"$f":"Foreign!R82","v":0},0]
[{"$f":"Foreign!P84","v":0},{"$f":"Foreign!R84","v":0},0]
[{"$f":"Foreign!P86","v":0},{"$f":"Foreign!R86","v":0},0]
[{"$f":"Foreign!P88","v":0},{"$f":"Foreign!R88","v":0},0]
[{"$f":"Foreign!AH118","v":0},{"$f":"Foreign!AJ118","v":0},0]
[{"$f":"Foreign!AH120","v":0},{"$f":"Foreign!AJ120","v":0},0]
[{"$f":"Foreign!AH122","v":0},{"$f":"Foreign!AJ122","v":0},0]
[{"$f":"Foreign!AH124","v":0},{"$f":"Foreign!AJ124","v":0},0]
[{"$f":"Foreign!AH126","v":0},{"$f":"Foreign!AJ126","v":0},0]
[{"$f":"Foreign!AH128","v":0},{"$f":"Foreign!AJ128","v":0},0]
[{"$f":"Foreign!AH130","v":0},{"$f":"Foreign!AJ130","v":0},0]

{"sheet":"Submit","index":25,"n_rows":651,"n_cols":2,"rows_kept":651,"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:///\";"]
[{"$f":"\"var xt4 = \"\"\" & longxmlname & \"\"\";\"","v":"var xt4 = \"tax_return\";"}]
["xt5 = \".xml\";"]
["xt = xt3 + xt1 + xt4 + xt5;"]
[]
["var xTax = XMLLoad(xt);"]
["var str1 = String(xTax.xml);"]
["var str2 = \"a\";"]
[]
["// replace the CR LF and TAB with LF, need loop because no global replace"]
[]
["while (true) {"]
["   if (str1.search(\"\\r\\n\\t\") == -1) {"]
["      break;"]
["   }"]
["   str2 = str1.replace(\"\\r\\n\\t\",\"\\n\");"]
["   str1 = str2;"]
["}"]
[]
["// replace the LF and TAB with LF, need loop because no global replace"]
[]
["while (true) {"]
["   if (str1.search(\"\\n\\t\") == -1) {"]
["      break;"]
["   }"]
["   str2 = str1.replace(\"\\n\\t\",\"\\n\");"]
["   str1 = str2;"]
["}"]
[]
["// replace the single quote by &apos;, need loop because no global replace"]
[]
["//while (true) {"]
["// if (str1.search(\"\\x27\") == -1) {"]
["//  break;"]
["// }"]
["// str2 = str1.replace(\"\\x27\",\"&apos;\")"]
["// str1 = str2;"]
["//}"]
[]
["// replace the ampersand by &amp;, need loop because no global replace"]
[]
["//while (true) {"]
["// if (str1.search(\"\\x26\") == -1) {"]
["//  break;"]
["//  }"]
["//alert(\"amper\");"]
["//alert(str1.search(\"\\x26\"));"]
["// str2 = str1.replace(\"\\x26\",\"&amp;\");"]
["//  str1 = str2;"]
["//}"]
[]
[{"$f":"\"var updateURL = \"\"https://secure.\" & IF(Tax_return!HW1433=\"1\",\"dev.\",\"\") & \"gateway.gov.uk/submission\"\";\"","v":"var updateURL = \"https://secure.gateway.gov.uk/submission\";"}]
[{"$f":"\"var updateURLo = \"\"https://secure.\" & IF(Tax_return!HW1433=\"1\",\"dev.\",\"\") & \"gateway.gov.uk/submission\"\";\"","v":"var updateURLo = \"https://secure.gateway.gov.uk/submission\";"}]
["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 (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;"]
["      }"]
[]
["      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\";"]
[]
[]
["           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\">"]
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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>"]
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[]
["    <DIV ID=\"dt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Date and Time:"]
["      <SPAN ID=\"dtdata\" STYLE=\"font-weight:normal\"></SPAN>"]
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[]
["    <DIV ID=\"sr\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Schedule:"]
["      <SPAN ID=\"srdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
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["    <DIV ID=\"so\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Occurrence:"]
["      <SPAN ID=\"sodata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
["    <DIV ID=\"en\" STYLE=\"font-weight:bold;font-size:16\">"]
["      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>"]
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["    <BR>"]
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["    <DIV ID=\"mt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Message Text:"]
["      <SPAN ID=\"mtdata\" STYLE=\"font-weight:bold\"></SPAN>"]
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["    <BR>"]
[]
["Which disk drive? (only required if you are using a different disk)"]
["<form name=\"form1\">"]
[{"$f":"\"<input type=\"\"text\"\" name = \"\"drive\"\" value=\"\"\" & sagefolder & \"\"\" />\"","v":"<input type=\"text\" name = \"drive\" value=\"c:\\My tax\\\" />"}]
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[]
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[]
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{"sheet":"Consol","index":26,"n_rows":87,"n_cols":8,"rows_kept":87,"cut":false,"hidden":false,"merged":[]}
[null,"Tax calculation working sheet - continued"]
[]
[null,"This sheet consolidates the sub-trusts"]
[]
[null,{"$f":"utr","v":0}]
[]
[null,{"$f":"Tax_return!AR68&\"\"","v":""}]
[null,{"$f":"Tax_return!AR69&\"\"","v":""}]
[]
[null,null,"Processing complete"]
[]
[]
[]
[]
[]
[null,null,null,"Range","Row","Col","Total","UTR"]
[{"$f":"+CHAR(110)","v":"n"},"Interest"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Interest from UK banks, building societies and"]
[null,"deposit takers"]
[]
[null,"- where no tax has been deducted","Taxable amount","int_div_print_1",9,6,{"$f":"SUM(H22:DA22)","v":0}]
[]
[null,"- where tax has been deducted","Gross amount","int_div_print_2",9,6,{"$f":"SUM(H24:DA24)","v":0}]
[null,null,"Tax deducted","int_div_print_2",9,7,{"$f":"SUM(H25:DA25)","v":0}]
[{"$f":"+CHAR(108)","v":"l"},"Interest distributions from UK authorised"]
[null,"unit trusts and open-ended investment","Gross amount","int_div_print_3",8,6,{"$f":"SUM(H27:DA27)","v":0}]
[null,"companies (dividend distributions go below)","Tax deducted","int_div_print_3",8,7,0]
[]
[{"$f":"+CHAR(108)","v":"l"},"National Savings","Taxable amount","int_div_print_4",8,6,0]
[null,"(other than FIRST Option Bonds)"]
[]
[{"$f":"+CHAR(108)","v":"l"},"National Savings FIRST Option Bonds","Gross amount","int_div_print_5",7,6,0]
[null,null,"Tax deducted","int_div_print_5",7,7,0]
[]
[{"$f":"+CHAR(108)","v":"l"},"Other income from UK savings and","Gross amount","int_div_print_6",7,6,0]
[null,"investments (except dividends)","Tax deducted","int_div_print_6",7,7,0]
[]
[{"$f":"+CHAR(110)","v":"n"},"Dividends"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Dividends and other qualifying","Dividend plus credit","int_div_print_7",7,6,0]
[null,"distributions from UK companies","Tax credit","int_div_print_7",7,7,0]
[]
[{"$f":"+CHAR(108)","v":"l"},"Dividend distributions from UK authorised"]
[null,"unit trusts and open-ended investment","Dividend plus credit","int_div_print_8",8,6,0]
[null,"companies","Tax credit","int_div_print_8",8,7,0]
[]
[{"$f":"+CHAR(108)","v":"l"},"Scrip dividends from UK companies","Dividend plus tax","int_div_print_9",6,6,0]
[null,null,"Notional tax","int_div_print_9",6,7,0]
[]
[{"$f":"+CHAR(108)","v":"l"},"Dividends and other qualifying distributions received by","Amount of dividend only","int_div_print_14",7,6,0]
[null,"unauthorised unit trusts"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Scrip dividends received by unauthorised unit trusts","Amount of dividend only","int_div_print_15",8,6,0]
[]
[{"$f":"+CHAR(108)","v":"l"},"Non-qualifying distributions and loans","Taxable amount","int_div_print_12",7,6,0]
[null,"written off","Notional tax","int_div_print_12",7,7,0]
[]
[{"$f":"+CHAR(110)","v":"n"},"Other income"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Other income","Gross amount","int_div_print_13",6,6,0]
[null,null,"Tax deducted","int_div_print_13",6,7,0]
[]
[{"$f":"+CHAR(108)","v":"l"},"Company purchase of its own shares","Taxable amount","print_tr_page_5",56,12,0]
[null,null,"Tax credit","print_tr_page_5",56,10,0]
[]
[{"$f":"+CHAR(110)","v":"n"},"Trade","Taxable profits less offset losses",null,null,null,0]
[null,null,"Tax deducted",null,null,null,0]
[]
[{"$f":"+CHAR(110)","v":"n"},"Partnership","Taxable profits less offset losses",null,null,null,0]
[]
[]
[{"$f":"+CHAR(110)","v":"n"},"Land & Property","Profit for year less offset losses","lp_print_page_2",7,8,0]
[null,null,"Tax deducted","lp_print_page_2",7,10,0]
[]
[{"$f":"+CHAR(110)","v":"n"},"Foreign"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Resident trusts only","Int Income and gains",null,null,null,0]
[null,null,"UK tax",null,null,null,0]
[null,null,"Div Income and gains",null,null,null,0]
[null,null,"UK tax",null,null,null,0]
[null,null,"Tax credit relief",null,null,null,0]
[]
[{"$f":"+CHAR(110)","v":"n"},"Deductions"]
[]
[{"$f":"+CHAR(108)","v":"l"},"Interest on loans (from Q10A)","Gross amount","print_tr_page_6",12,8,0]
[null,null,"Tax deducted",null,null,null,0]

{"sheet":"Extra","index":27,"n_rows":481,"n_cols":8,"rows_kept":481,"cut":false,"hidden":false,"merged":[]}
[{"$f":"DATE(LEFT(TaxYear,4),4,6)","v":44292}]
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[]
["acol1",41]