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[250,250,"case 250",115035.94,115035.94,null,"CG",115035.94,0]
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["THE RESPONSE FROM THE HM REVENUE AND CUSTOMS IS"]
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["Taxpayer name:",{"$f":"name","v":"(Please enter the name here)"}]
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[" ","SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the TAX RETURN section of SA2000 and looks like:",null,null,null,null,null,null,null,"Electronic processing:",null,null,"database","c:\\my documents\\"]
[null,null,null,null,null,null,null,null,null,null,null,null,"taxlink","c:\\my documents\\"]
[null,null,null,null,null,null,null,null,null,null," ","Amended Return",null,"c:\\my documents\\"]
[null,null,null,null,null,null,null,null,null,null,"2024/25","Tick if you want to change a return you have","name","sadata"]
[null,null,null,null,null,null,null,null,null,null,"2023/24","submitted, then Prepare and Submit again","suffix","accdb"]
[null,null,null,null,null,null,null,null,null,null,"2022/23"]
[null,"Click with the mouse to go to a page"]
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[null,"This is the ADDITIONAL INFORMATION section of SA2000 and looks like:"]
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[null,null,null,null,null,null,null,null,null,{"$f":"IF(warningsmn>0,\"Please check the warnings\",\"\")","v":"Please check the warnings"}]
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[null,"Click with the mouse to go to an additional information page"]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"This is the PRINT OPTIONS section of SA2000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(warnings>0,\"Please check the warnings\",\"\")","v":"Please check the warnings"}]
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[null,"Instructions -------------------->",null,null,"www.sa2000.co.uk/Instructions%20for%20filing%20with%20SA%20online.pdf"]
[null,"HMRC Specials ---------->",null,null,"www.sa2000.co.uk/2025-spec-indi.pdf",null,null,null,null,"Service availability","HM Revenue & Customs"]
[null,"HMRC exclusions ------->",null,null,"www.sa2000.co.uk/2025-exc-indi.pdf",null,null,null,"HMRC forms",null,"www.gov.uk/self-assessment-forms-and-helpsheets"]
[null,"Copyright Quality Management Software Ltd 2025.",null,null,null,null,null,"www.sa2000.co.uk"]
[null,"SA2000 is not a substitute for the knowledge and skill of an experienced tax professional."]
[null,{"$f":"IF(agentreturn=TRUE,\"I confirm that my client has received a copy of the information\",\"\")","v":""}]
[null,{"$f":"IF(agentreturn=TRUE,\"contained in this return and approved the information as being correct\",\"\")","v":""},null,null,null,null,null,null,null,null,"Pay your Self Assessment Tax Bill"]
[null,{"$f":"IF(agentreturn=TRUE,\"and complete to the best of their knowledge and belief.\",\"\")","v":""},null,null,null,null,null,null,null,null,"www.gov.uk/government/publications/self-assessment-service-availability-and-issues"]
[null,"Agent return",null,false,null,null,"Administration and Control"]
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[null,null,null,null,null,null,"Agent status",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,null,null,null,null,null,"Date agent status changed",null,null,null,null,null,null,null,"*** You may need to prepare the return for internet filing in order to show the IRMARK on each page. ***",null,null,null,null,null,null,null,null,null,"This is the SUPPLEMENTARY PAGES section of SA2000"]
[]
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[null,null,null,null,null,null,"Revenue status"]
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[null,null,null,null,null,null,"Date Revenue status changed"]
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[null,null,null,null,null,null,"Attachments"]
[null,null,null,null,null,null,{"$f":"IF(attach,\"(Note: processing tax returns with attachments can be slow)\",\"\")","v":""}]
[null,null,null,null,null,null,"Long XML name",null,false,{"$f":"SUBSTITUTE(\"tax_return\"&IF(longxml,utr&name,\"\"),\" \",\"\")","v":"tax_return"}]
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[null,null,null,null,null,null,"Amended Return"]
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[null,null,null,null,null,null,"These are for online filing and are provided by HMRC:"]
[null,null,"Extension","txt",null,null,null,null,null,"User ID"]
[null,null,null,null,null,null,"No file",true]
[null,null,null,null,null,null,null,null,null,"Password"]
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[null,"email",null,null,null,null,null,null,null,"Folder","c:\\my tax\\",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
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[null,null,null,null,null,null,"Slow",false,null,"Progress",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NINO",null,{"$f":"IF(ISNUMBER(VALUE(SUBSTITUTE(_utr1,\" \",\"\"))),VALUE(SUBSTITUTE(_utr1,\" \",\"\")),IF(ISNUMBER(VALUE(SUBSTITUTE(_utr1,\" \",\"\"))),VALUE(SUBSTITUTE(_utr1,\" \",\"\")),0))","v":0},null,null,"Issue address"]
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[null,"HM Revenue & Customs",null,null,null,{"$f":"\"Authorisation for Internet Transmission\"","v":"Authorisation for Internet Transmission"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date",null,null,null,null,"(Please enter the address here)",null,{"$f":"IF(ISERROR(AO68),\"address\",AO68&\"\")","v":"(Please enter the address here)"},{"$f":"IF(AND(AJ113>0,address1=\"\"),\"Please enter the new address\",\"\")","v":""}]
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[null,{"$f":"\"Tax Return for the year ended 5 April \" & LEFT(TaxYear,2) & RIGHT(TaxYear,2)","v":"Tax Return for the year ended 5 April 2025"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs office address",null,null,null,null,null,null,{"$f":"IF(ISERROR(AO70),\"\",AO70&\"\")","v":""}]
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[null,"This is a copy of the information that will be transmitted to the HM Revenue & Customs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,{"$f":"IF(ISERROR(AO72),\"\",AO72&\"\")","v":""}]
[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,null,""]
[null,"attachments. Before transmitting the return (or amendment) information to HM Revenue &",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,"Customs using the Self Assessment Online Service, your tax adviser must provide you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,"For reference"]
[null,"with a copy of your tax return (or amended tax return) information for you to declare that",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,""]
[null,"the information is correct and complete to the best of your knowledge and belief 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,"approve submission to HM Revenue & Customs. If you give false information or conceal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telephone"]
[null,"any part of your income or chargeable gains you may be liable to financial penalties. It is"]
[null,"recommended that you retain a copy of the Tax Return (or amended tax return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your Tax Return"]
[null,"information) transmitted to HMRC. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This Notice requires you, by law, to make a return of your",null,null,null,null,null,null,"Most people file online"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable income and capital gains, and any documents",null,null,null,null,null,null,"It’s quick and easy to file online. Get started by typing"]
[null,"The HM Revenue & Customs IRmark number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"requested, for the year from 6 April 2024 to 5 April 2025",null,null,null,null,null,null,"www.gov.uk/log-in-file-self-assessment-tax-return into"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deadlines",null,null,null,null,null,null,"your internet browser address bar to go directly to our"]
[null,"The HM Revenue & Customs IRmark number assigned to your tax return information is:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"We must receive your tax return by these dates:",null,null,null,null,null,null,"official website."]
[null,{"$f":"irmark&\". This number appears on each page of this copy,\"","v":". This number appears on each page of this copy,"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• if you are using a paper return – by 31 October 2025",null,null,null,null,null,null,"Don’t use a search website to find HMRC services online."]
[null,"which is consecutively numbered.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  (or 3 months after the date of this notice if that’s later),",null,null,null,null,null,null,"If you have not sent a tax return online before, why not join"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  or",null,null,null,null,null,null,"the 97% of people who already do it online? It’s easy, secure"]
[null,"The following details comprise the information to be sent electronically.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• if you are filing a return online – by 31 January 2026",null,null,null,null,null,null,"and available 24 hours a day and you can also sign up for email"]
[null,"Title","Surname",null,"First Names",null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  (or 3 months after the date of this notice if that’s later),",null,null,null,null,null,null,"alerts and online messages to help you manage your tax affairs."]
[null,"Taxpayer Reference",null,null,{"$f":"utr","v":0},null,"National Insurance Number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your return is late you will be charged a £100 penalty.",null,null,null,null,null,null,"To file on paper, please fill in this form using the following rules:"]
[null,null,null,null,null,null,null,null,null,{"$f":"nino&\"\"","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your return is more than 3 months late, you will be ",null,null,null,null,null,null,"• enter your figures in whole pounds – ignore the pence."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"charged daily penalties of £10 a day.",null,null,null,null,null,null,"• round down income and round up expenses and tax paid,"]
[null,{"$f":"\"I understand that when I advise \" &DC455& \" that I have approved this copy they\"","v":"I understand that when I advise  that I have approved this copy they"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  it is to your benefit."]
[null,"will be entitled to submit my return (or amended return) information using the Self",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you pay late you will be charged interest and a late",null,null,null,null,null,null,"• if a box does not apply, please leave it blank – do not strike"]
[null,"Assessment Online Service.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payment penalty.",null,null,null,null,null,null,"  through empty boxes or write anything else."]
[null," "]
[]
[null,"Please sign here",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Starting your Tax Return"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Before you start to fill it in, look through your tax return to make sure there is a section for all your income and claims"]
[null,"Where your Tax Return (or amended Tax Return) contains a claim for a repayment and you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- you may need some separate supplementary pages (see page TR 2 and the Tax Return notes)."]
[null,"require the repayment to be sent to your bank, building society or other nominee or, you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,"have nominated a charity to receive all or part of your repayment, the relevant question"]
[null,"within the return (or amended return) must be completed. Please note the receipt of these",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your personal details"]
[null,"nomination details included with the other return information received using the Online",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Single"]
[null,"Service will be taken to be your formal approval to such a nomination for repayment ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Your date of birth – it helps get your tax right DD/MM/YYYY",null,null,3,null,"Your phone number",null,"Married/in a civil partnership"]
[null,"purposes. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(dobself),ISBLANK(dobself)),\"\",\"Please enter a date\")","v":""},null,null,null,null,null,"Widowed/a surviving civil partner"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Divorced/civil partnership dissolved"]
[null,null,null,null,null,"Prepared by SA2000",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Your name and address – if it is different from what is",null,null,4,null,"Your National Insurance number – leave blank if the ",null,"Separated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the front of this form, please write the correct details",null,null,null,null,"correct number is shown above",null,"UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"underneath the wrong ones and put the date you changed",null,null,null,null,null,null,"Scottish"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"address below DD/MM/YYYY",null,null,null,null,null,"Select country","Welsh"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Marital status"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for tax purposes only"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name & \" \" & utr & \" \" & TEXT(TODAY(),\"dd/mm/yyyy\")","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(OR(scottish=2,scottish=3),nonres=TRUE),\"Can't be Scottish or Welsh and non resident\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"What makes up your Tax Return",null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"To make a complete return of your taxable income and gains for the year to 5 April 2025 you may need to complete some"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"separate supplementary pages. Answer the following questions by putting a tick in the 'Yes' or 'No' box."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 2\" & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Employment",null,null,6,null,"Trusts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Were you an employee, director, office holder or agency",null,null,null,null,"Did you receive, or are you treated as having received,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"worker in the year to 5 April 2025? Please read the",null,null,null,null,"income from a trust, settlement or the residue of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes before answering. Fill in a separate 'Employment'",null,null,null,null,"a deceased person’s estate? This does not include cash"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"page for each employment, directorship and so on. On",null,null,null,null,"lump sums/transfer of assets, otherwise known as capital",null,null,{"$f":"NOT(supplementary7)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"each 'Employment' page you complete, enter any other",null,null,null,null,"distributions, received under a will."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments, expenses or benefits related to that employment.",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Say how many 'Employment' pages you are completing in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the 'Number' box below.",null,null,7,null,"Capital Gains Tax summary",null,null,{"$f":"NOT(supplementary1)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No","Number",{"$f":"HT1708+HT1710","v":0},null,null,"If you sold or disposed of any assets (for example,"]
[null,null,null,null,null,{"$f":"irmark&\"\"","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"stocks, shares, land and property, a business), or had"]
[null,null,null,{"$f":"IF(ISNUMBER(utr),TEXT(utr,\"@\"),TEXT(0,\"@\"))","v":"0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Self-employment",null,null,null,null,"any chargeable gains, read the notes to decide if you"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you worked for yourself (on your ‘own account’ or in",null,null,null,null,"have to fill in the ‘Capital Gains Tax summary’ page."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"self-employment) in the year to 5 April 2025, read the",null,null,null,null,"If you do, you must also provide separate computations."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes to decide if you need to fill in the ‘Self-employment’",null,null,null,null,"Do you need to fill in the ‘Capital Gains Tax summary'"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pages. You may not need to if this income is up to £1,000.",null,null,null,null,"page and provide computations?",null,null,{"$f":"NOT(supplementary8)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do you need to fill in the ‘Self-employment’ pages?",null,null,null,null,"Yes           No","Computations provided",null,{"$f":"NOT(supplementary3)","v":true}]
[null,null,null,null,null,{"$f":"LEFT(D134,1)","v":"0"},{"$f":"VALUE(F140)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in a separate ‘Self-employment’ page for each business."]
[null,null,null,null,null,{"$f":"MID($D$134,2,1)","v":""},6,{"$f":"F141*G141","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"On each ‘Self-employment’ page you complete, enter any",null,null,8,null,"Residence, remittance basis etc."]
[null,null,null,null,null,{"$f":"MID(D134,3,1)","v":""},7,{"$f":"F142*G142","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments or expenses related to that business. Say how",null,null,null,null,"Were you, for all or part of the year to 5 April 2025,"]
[null,null,null,null,null,{"$f":"MID(D134,4,1)","v":""},8,{"$f":"F143*G143","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"many businesses you had in the ‘Number’ box below.",null,null,null,null,"one or more of the following:"]
[null,null,null,null,null,{"$f":"MID(D134,5,1)","v":""},9,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.)",null,null,null,null,"• not resident",null,false,{"$f":"NOT(supplementary9)","v":true}]
[null,null,null,null,null,{"$f":"MID(D134,6,1)","v":""},10,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No","Number",{"$f":"HT1712+HT1714+IF(check_se4>0,1,0)","v":0},null,null,"• not domiciled in the UK and claiming the",null,null,{"$f":"NOT(supplementary4)","v":true}]
[null,null,null,null,null,{"$f":"MID(D134,7,1)","v":""},5,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  remittance basis"]
[null,null,null,null,null,{"$f":"MID(D134,8,1)","v":""},4,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Partnership",null,null,null,null,"• dual resident in the UK and another country?"]
[null,null,null,null,null,{"$f":"MID(D134,9,1)","v":""},3,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Were you in partnership? Fill in a separate Partnership"]
[null,null,null,null,null,{"$f":"MID(D134,10,1)","v":""},2,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"page for each partnership you were a partner in and say",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,{"$f":"SUM(H141:H149)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"how many partnerships you had in the Number box below.",null,null,null,null,null,null,null,{"$f":"NOT(supplementary5)","v":true}]
[null,null,null,null,null,null,null,{"$f":"11-MOD(H150,11)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No","Number",{"$f":"HT1717+HT1719","v":0},9,null,"Additional information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Some less common kinds of income and tax reliefs, for"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"UK property",null,null,null,null,"example Married Couple’s Allowance, Life insurance gains,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you received income from UK property (including rents",null,null,null,null,"chargeable event gains, Seafarer’s Earnings Deduction",null,null,{"$f":"NOT(BC154)","v":true}]
[null,null,null,null,null,null,null,{"$f":"IF(H151>9,H151-9,H151)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and other income from land you own or lease out), read the",null,null,null,null,"and details of disclosed tax avoidance schemes, should"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes to decide if you need to fill in the ‘UK property’ pages.",null,null,null,null,"be returned on the ‘Additional information’ pages. Do you"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may not need to if this income is up to £1,000.",null,null,null,null,"need to fill in the ‘Additional information’ pages?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do you need to fill in the ‘UK property’ pages?",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you need more pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Foreign",null,null,null,null,"If you answered ‘Yes’ to any of questions 1 to 9, please"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you:",null,null,null,null,"check to see if within this return, there is a page dealing"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• were entitled to any foreign income",null,null,null,null,"with that kind of income etc. If there is not, you will need",null,null,{"$f":"NOT(supplementary6)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• have, or could have, received (directly or indirectly)",null,null,null,null,"separate supplementary pages. Do you need to get and",null,{"$f":"IF(OR(supplementary1=TRUE,supplementary3,supplementary4,supplementary5,supplementary6,supplementary7,supplementary8,supplementary9,BC154),TRUE,FALSE)","v":false},{"$f":"NOT(BC164)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  income, or a capital payment or benefit from a person",null,null,null,null,"fill in separate supplementary pages?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  abroad as a result of any transfer of assets",null,null,null,null,"Yes           No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• want to claim relief for foreign tax paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"read the notes to decide if you need to fill in the",null,null,null,null,"If ‘Yes’, go to www.gov.uk/taxreturnforms",null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Foreign’ pages. You may not need to if your only foreign",null,null,null,null,"to download them."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income was from land and property abroad up to £1,000."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do you need to fill in the ‘Foreign’ pages?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes           No"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 2"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income",null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividends and interest from UK banks and building societies",null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 3\" & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Taxed UK interest etc. – the net amount after tax has ",null,5,null,"Other dividends – the amount received "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"been taken off. Read the notes",null,null,null,"- read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL982","v":0},null,null,null,{"$f":"GL1185","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Untaxed UK interest etc. – amounts which have not been",null,6,null,"Foreign dividends (up to £500) – the amount in sterling"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax taken off. Read the notes",null,null,null,"after foreign tax was taken off. Do not include this amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL952","v":0},null,null,null,"in the 'Foreign' pages"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Untaxed foreign interest (up to £2,000) - amounts which"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"have not had tax taken off - read the notes",null,7,null,"Tax taken off foreign dividends - the sterling equivalent"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"Dividends from UK companies – the amount received"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL1156","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK pensions, annuities and other state benefits received"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"State Pension – amount you were entitled to receive in the",null,12,null,"Tax taken off box 11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"year, not the weekly or 4-weekly amount. Read the notes",null,null,null,{"$f":"GM1268","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,ISBLANK(BH206),dobself<=IF(gender=2,Extra!B579,Extra!B578)),\"Please check State pension and age, type 0 if there is none\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,"Taxable Incapacity Benefit and contribution-based"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"State Pension lump sum - the gross amount of any",null,null,null,"Employment & Support Allowance – read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"lump sum. Read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Tax taken off Incapacity Benefit in box 13"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Tax taken off box 9"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Jobseeker’s Allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Pensions (other than State Pension), retirement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"annuities and taxable lump sums treated as pensions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the gross amount. Tax taken off goes in box 12",null,16,null,"Total of any other taxable State Pensions and benefits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GK1268>0,GK1268,GL1268+GM1268)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other UK income not included on supplementary pages"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not use this section for income that should be returned on supplementary pages. Share schemes, gilts, stock dividends,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"life insurance gains and certain other kinds of income go on the 'Additional information' pages."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Other taxable income – before expenses and tax",null,20,null,"Benefit from pre-owned assets – read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taken off"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Description of income in boxes 17 and 20 – if there"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Total amount of allowable expenses – read the notes ",null,null,null,"is not enough space here please give details in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Any other information’ box, box 19, on page TR 7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(OR(BH228>0,BL227>0),TRIM(BL232&BL233&BL234&BL235)=\"\"),\"Please describe income ->\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Any tax taken off box 17"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax reliefs",null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 4\" & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Paying into registered pension schemes and overseas pension schemes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include payments you make to your employer’s pension scheme which are deducted from your pay before tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or payments made by your employer. If your contributions and other pension inputs are more than the Annual Allowance,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you should also fill in boxes 10 to 12 on page Ai 4 of the ‘Additional information’ pages."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Payments to registered pension schemes where basic",null,null,3,null,"Payments to your employer’s scheme which were not"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"rate tax relief will be claimed by your pension provider",null,null,null,null,"deducted from your pay before tax – this will be"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(called ‘relief at source’). Enter the payments and basic",null,null,null,null,"unusual – read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"rate tax",null,null,null,null,{"$f":"SUMIF($GP$1279:$GP$1296,3,$GL$1279:$GL$1296)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($GP$1279:$GP$1296,1,$GL$1279:$GL$1296)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"Payments to an overseas pension scheme which is not"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Total of any ‘one-off’ payments in box 1",null,null,null,null,"UK-registered which are eligible for tax relief and were"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not deducted from your pay before tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($GP$1279:$GP$1296,4,$GL$1279:$GL$1296)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Payments to a retirement annuity contract where basic "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"rate tax relief will not be claimed by your provider"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($GP$1279:$GP$1296,2,$GL$1279:$GL$1296)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charitable giving"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Gift Aid payments made in the year to 5 April 2025",null,null,8,null,"Gift Aid payments made after 5 April 2025 but to be"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"treated as if made in the year to 5 April 2025"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"Total of any 'one-off' payments in box 5"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(BR276>BR269,BR272>BR269),\"Please check boxes 5, 6 or 7\",\"\")","v":""},null,9,null,"Value of any shares or securities gifted to charity"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Gift Aid payments made in the year to 5 April 2025"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"but treated as if made in the year to 5 April 2024",null,null,10,null,"Value of any land and buildings gifted to charity"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 11 and 12 are not in use"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Blind person's allowance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,"If you are registered blind, or severely sight impaired,",null,null,15,null,"If you want your spouse's, or civil partner's, surplus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and your name is on a local authority or other register,",null,null,null,null,"allowance, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Enter the name of the local authority or other register",null,null,16,null,"If you want your spouse, or civil partner, to have your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"surplus allowance, put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other less common reliefs are on the Additional information pages."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 4"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Student Loan and Postgraduate Loan repayments",null,null,null,null,null,null,null,null,{"$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,"Please read the notes before filling in boxes 1 to 3."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"If you’ve received notification from Student Loans",null,null,2,null,"If your employer has deducted Student Loan "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 that your repayment of an Income Contingent",null,null,null,null,"repayments enter the amount deducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Loan was due before 6 April 2025, put a tick in the box."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"We’ll use your plan and or loan type 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amounts due",null,null,3,null,"If your employer has deducted Postgraduate Loan"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CL311,\"Select a plan type\",\"\")","v":""},null,null,null,"repayments enter the amount deducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Plan Type (1, 2 or 4)?"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Plan Type (3 = postgraduate)?"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"High income Child Benefit charge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes before filling this section. Only fill in this section if all of the following 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,null,null,null,null,null,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 income was over £60,000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 or your partner (if you have one) got Child Benefit (this also applies if someone else claims Child 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  for a child who lives with you and pays you or your partner for the child’s upkeep)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• couples only – your income was higher than your partner’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,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes. Use the calculator at www.gov.uk/child-benefit-tax-calculator to help you work out the Child 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments you received."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have to pay this charge for the 2020–21 tax year and you do not want us to use your 2020–21 PAYE tax code"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to collect that tax during the year, put a tick in box 3 on page TR 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,null,null,null,null,null,null,null,null,null,null,null,null,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,"Enter the total amount of Child Benefit you and your",null,null,3,null,"Enter the date that you and your partner"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partner got for the year to 5 April 2025",null,null,null,null,"stopped getting all Child Benefit payments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 was before 6 April 2025"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Enter the number of children you and your partner"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"got Child Benefit for on 5 April 2025"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Incorrectly claimed coronavirus support scheme payments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes before filling in this section. Only fill in this section if you incorrectly claimed any payments from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Coronavirus Job Retention Scheme or from any other applicable HMRC coronavirus support scheme and you still need 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,"tell HMRC."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Amount of HMRC coronavirus support scheme payments incorrectly claimed"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Marriage Allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes. If your income for the year ended 5 April 2025 was less than £12,570 you can transfer £1,260"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 your Personal Allowance to your spouse or civil partner to reduce the amount of tax they pay if all of the following 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• you were married to, or in a civil partnership with, the same person for all or part of the tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• you were both born on or after 6 April 1935"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• your spouse or civil partner’s income was not taxed at the higher rate",null,null,null,null,null,null,"Tick here only if you want to transfer in:",null,null,null,{"$f":"IF(AND(CL355=TRUE,mat_out>0),\"Can't have both transfer out and in\",\"\")","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,"Fill in this section if you want to make the transfer out:",null,null,null,null,null,null,null,null,null,true]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Your spouse or civil partner's first name",null,null,4,null,"Your spouse or civil partner's date of birth DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CD359>\"\",1,0)","v":0},{"$f":"IF(AND(CL366>0,CL366<5),\"Please complete all 5 boxes to transfer out\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(CD359>\"\",FI807>\"\"),\"Can't transfer out and have older MCA\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(CI359>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Your spouse or civil partner's last name",null,null,5,null,"Date of marriage or civil partnership DD/MM/YYYY",null,null,{"$f":"IF(CI362>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CD362>\"\",1,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Your spouse or civil partner's National Insurance number"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CD365>\"\",1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(CL359:CL365)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"Finishing your tax return"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your tax – if we receive this paper tax return by 31 October 2025 or if you file online, we’ll 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"calculation for you and tell you how much you have to pay (or what your repayment will be) before 31 January 2026."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"We’ll add the amount due to your Self Assessment Statement, together with any other amounts due."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not enter payments on account, or other payments you’ve made towards the amounts due, on your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax return. We’ll deduct these on your Self Assessment Statement. If you want to calculate your tax, ask us for"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the ‘Tax calculation summary’ pages and notes. The notes will help you work out any tax due, or repayable,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 if payments on account are necessary."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 refunded or set-off"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"If you have had any 2024-25 Income Tax refunded or set off by us or Jobcentre Plus, enter the amount - read the notes"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have not paid enough 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,null,null,null,"Use the payslip at the foot of your next statement (or reminder) from us to pay any tax due."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"If you owe less than £3,000 for the 2024–25 tax year",null,null,3,null,"If you owe tax on savings, casual earnings 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(excluding Class 2 NICs) and you send us your paper",null,null,null,null,"the High Income Child Benefit Charge for the 2025–26"]
[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,"tax return by 31 October, or 30 December 2025 if you",null,null,null,null,"tax year, we’ll try to collect it through your wages 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"file online, we’ll try to collect the tax through your",null,null,null,null,"pension by adjusting your 2025–26 tax code."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"wages or pension by adjusting your 2026-27 tax code.",null,null,null,null,"If you don’t want us to do this, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you don’t want us to do this, put a tick in the box",null,null,null,null,"- read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have paid too much 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,null,null,null,"To claim a repayment, fill in boxes 4 to 14 below. If you paid your tax by credit or debit card, we will always try to repay 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 your card first before making any repayment as requested by you below. Please allow up to 4 weeks for any 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 reach you before contacting HMRC."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"Name of bank or building society",null,null,10,null,"If you have entered a nominee's name in box 5,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Name of account holder (or nominee)",null,null,11,null,"If your nominee is your tax adviser, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(CX423=TRUE,CP423&CP424=\"\"),\"Please enter banking details\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Nominee's address"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"Branch sort code"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(LEN(CP427)>0,LEN(CP427)<>6),\"Sort Code must be 6 digits\",\"\")","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,7,null,"Account number"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,null,"and postcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(LEN(CP430)>0,LEN(CP430)<>8),\"Account number must be 8 digits with leading zeroes\",\"\")","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,8,null,"Building society reference number"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"To authorise your nominee to receive any 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 sign in the box. A photocopy of your "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"If you or your nominee do not have a UK bank",null,null,null,null,"signature will not do"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or building society account, put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(CX438=TRUE,CP419>\"\"),\"Only one of 4 and 9\",\"\")","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,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"},{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,"TR 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your tax adviser, if you have one",null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
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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,15,null,"Your tax adviser’s name",null,null,17,null,"The first line of their address including the postcode"]
[]
[]
[]
[]
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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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DC500&DD500&DE500&DF500&DG500&DH500&DI500","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"DC502&DD502&DE502&DF502&DG502&DH502&DI502","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,"SA100",null,null,null,null,null,"TR 7"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 fill in this section and sign and date the declaration at box 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,20,null,"If this tax return contains provisional figures,",null,null,23,null,"If you have signed on behalf of someone else, enter"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 when you expect to give us your final figures"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"If you are enclosing separate supplementary pages,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If you filled in boxes 23 and 24 enter your 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 declare that the information I've given on this tax return"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 understand that I may have to pay financial penalties",null,null,26,null,"and your 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 DD/MM/YYYY"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,"TR 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,{"$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,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"utr","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete these pages for less common types of income, deductions and tax reliefs, and for any other information."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest from gilt-edged and other UK securities, deeply discounted securities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Gilt etc. interest after tax taken off",null,3,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 from life insurance policies, capital redemption policies and life annuity contracts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"UK policy or contract gains on which tax was treated",null,8,null,"UK policy or contract gains from voided ISAs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Number of years the policy was held"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"last gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"UK policy or contract gains where no tax was treated"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"last gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stock dividends, bonus issues of securities and redeemable shares"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Stock dividends – the amount received",null,"13.1",null,"Close company loans written off or released"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Bonus issues of securities and redeemable shares"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business receipts taxed as income of an earlier year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"The amount of post-cessation or other business receipts",null,15,null,"Tax year income to be taxed, for example, 2023-24"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"certain post-employment income and patent royalty payments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Share schemes – the taxable amount",null,8,null,"Exemptions for amounts entered in box 4",null,{"$f":"IF(tupp25=99,\"\",\"Page 8\" & \" 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,"- excluding amounts included on your P60 or P45"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 job – excluding redundancy and compensation for",null,10,null,"Disability and foreign service deduction - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Seafarers’ Earnings Deduction – enter pay on your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"excluding pensions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Redundancy, other lump sums and compensation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments - the amount above the £30,000 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pension scheme - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"If you have left box 6 blank because the tax is included"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- the amount on which relief is claimed",null,null,null,"former spouse or civil partner were born before 6 April 1935"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– the amount on which relief is claimed",null,null,null,"– half the amount paid (maximum £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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Community Investment Tax Relief – the amount on",null,9,null,"Relief claimed on a qualifying distribution on the"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA101",null,null,null,"Ai 2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Married Couple's Allowance",null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 9\" & \" 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,"If you, or your spouse or civil partner were born before 6 April 1935, please read the notes and then complete the relevant boxes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 civil partnerships on or after 5 December 2005), please read the notes to help you fill in boxes 6 to 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,"allowance, please read the notes and then put a tick in box 10 or box 11."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Your spouse’s or civil partner's full name",null,null,6,null,"If you've already agreed that half of the minimum"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(FI807=\"\",OR(FQ821=TRUE,FQ826=TRUE)),\"Please enter wife's 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,"you was born before 6 April 1935) DD/MM/YYYY",null,null,null,null,"allowance is to be given to you, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"If you've already agreed that half the minimum",null,null,8,null,"Your spouse’s or civil partner's full 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"allowance is to go to your spouse or civil partner, ",null,null,null,null,null,null,{"$f":"IF(AND(FI807<>\"\",FN815<>\"\"),\"Can't have both wife and husband\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"If you were married or formed a civil partnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,{"$f":"IF(wifes_name>0,FN821,IF(husbands_name>0,FN821,0))","v":0},null,null,{"$f":"IF(OR(ISNUMBER(FN821),ISBLANK(FN821)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"If you want to have your spouse’s or civil partner's "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(dobwife2),ISBLANK(dobwife2)),\"\",\"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"surplus allowance, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 in 2024–25"]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Total unused losses carried forward",null,null,null,null,"for example 2023–24 YYYY-YY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 – read the notes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA101",null,null,null,null,"AI 3"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pension savings tax charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Amount saved towards your pension, in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 Annual Allowance",null,null,14,null,"Amount of unauthorised payment from a pension"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Annual Allowance tax paid or payable by your"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"overseas transfer charge",null,null,16,null,"Taxable short service refund of contributions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(overseas pension schemes 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Foreign tax paid (in £ sterling) on box 16"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 avoidance schemes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(LEN(FU893)<>8,ISBLANK(FU893)=FALSE),\"Length must be 8 numeric\",\"\")","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,{"$f":"IF(AND(LEN(FU894)<>8,ISBLANK(FU894)=FALSE),\"Length must be 8 numeric\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA101",null,null,null,"AI 4"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"UK interest etc. and dividends",null,{"$f":"name&\"\"","v":"(Please enter the name here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxed at all) – the total amount"]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"UK bank, building society, unit trust, etc. interest/amount",null,{"$f":"TaxYear","v":"2024/25"}]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- where tax has been deducted"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,0]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Dividends from UK companies – the amount received",null,{"$f":"utr","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 16 below"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Total",null,{"$f":"GI1104&GI1105&GI1106&GI1107&GI1108&GI1109&GI1110&GI1111&GI1112&GI1113&GI1114&GI1115&GI1116&GI1117&GI1118&GI1119&GI1120&GI1121&GI1122&GI1123&GI1124&GI1125&GI1126&GI1127&GI1128&GI1129&GI1130&GI1131&GI1132&GI1133&GI1134&GI1135","v":""},{"$f":"ROUND(SUM(GL1104:GL1155),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,{"$f":"GI1136&GI1137&GI1138&GI1139&GI1140&GI1141&GI1142&GI1143&GI1144&GI1145&GI1146&GI1147&GI1148&GI1149&GI1150&GI1151&GI1152&GI1153&GI1154&GI1155","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Dividends from authorised unit trusts and open-ended",null,{"$f":"TaxYear","v":"2024/25"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"Dividends",null,{"$f":"name&\"\"","v":"(Please enter the name here)"}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Total",null,{"$f":"GI1192&GI1193&GI1194&GI1195&GI1196&GI1197&GI1198&GI1199&GI1200&GI1201&GI1202&GI1203&GI1204&GI1205&GI1206&GI1207&GI1208&GI1209&GI1210&GI1211","v":""},{"$f":"ROUND(SUM(GL1192:GL1211),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,{"$f":"+CHAR(108)","v":"l"},"Bonus issues of securities and redeemable shares",null,{"$f":"TaxYear","v":"2024/25"}]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Total",null,{"$f":"ROUND(SUM(GK1248:GK1267),2)","v":0},{"$f":"ROUND(SUM(GL1248:GL1267),2)","v":0},{"$f":"ROUND(SUM(GM1248:GM1267),2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GI1248&GI1249&GI1250&GI1251&GI1252&GI1253&GI1254&GI1255&GI1256&GI1257&GI1258&GI1259&GI1260&GI1261&GI1262&GI1263&GI1264&GI1265&GI1266&GI1267","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,{"$f":"+CHAR(110)","v":"n"},"Paying into registered pension schemes and overseas pension schemes"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Retirement annuity"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"},"Extra information for the database"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Salutation (for writing to the client)"]
[]
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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,"SA2000 Warnings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GS1454=\"\",0,1)","v":0},"Employment",{"$f":"IF(OR(AND(supplementary1=TRUE,empref1=\"\",codir=FALSE,check_em1+check_em5=0),AND(supplementary1=FALSE,OR(empref1>\"\",codir=TRUE,check_em1+check_em5>0))),\"**Check employment or box 1 on page 2\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Land & Property",{"$f":"IF(OR(AND(supplementary5=TRUE,check_lp=0,Land_property!R44=FALSE),AND(supplementary5=FALSE,OR(check_lp>0,Land_property!R44))),\"**Check land & property or box 4 on page 2\",\"\")","v":""}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GS1462=\"\",0,1)","v":1},"Page 1 UTR",{"$f":"AJ64","v":"Please key in 10 numbers for the utr"}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Add'l info page 3 box 2",{"$f":"FJ812","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Add'l info page 3 box 8",{"$f":"FP815","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Add'l info page 3 box 9",{"$f":"FO821","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Add'l info page 3 box 5",{"$f":"FJ826","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Add'l info page 3 lower down",{"$f":"FO842","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Page 3 box 21",{"$f":"BI232","v":""}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"SE page 5 box 101",{"$f":"Self_employment!BK341","v":""}]
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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,0,"SE short page 1 box 8",{"$f":"'Self_employment short 1'!M57","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"SE short page 2 box 28",{"$f":"'Self_employment short 1'!X138","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Lloyds box 63",{"$f":"Lloyds!D252","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership full box 1",{"$f":"Partnership!AH173","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership full box 2",{"$f":"Partnership!AH177","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership full box 18",{"$f":"Partnership!AY227","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership full box 26",{"$f":"Partnership!AY262","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership short box 3",{"$f":"'Partnership short'!AI176","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership short box 24",{"$f":"'Partnership short'!AY230","v":""}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"UK Property box 41",{"$f":"Land_property!AF126","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Foreign page 2",{"$f":"Foreign!V155","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"CG Summary",{"$f":"'CG summary'!Q39","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"CG Summary",{"$f":"'CG summary'!AI214","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Non Res box 6",{"$f":"Non_residence!L71","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(GS1541=\"\",0,1)","v":0},"Non Res box 27 or 28",{"$f":"Non_residence!AH170","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(GQ1454:GQ1542)","v":1}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lump Sums working sheet - page 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with this, please contact us."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• payments from HM Revenue & Customs registered pension schemes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• payment for counselling services received on leaving"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• special payments made by your employer into a registered pension"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Queen’s Order or Order in Council."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 B is the total of:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• holiday pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• payments in lieu of notice – whether contractual or paid habitually by the employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for example, agreeing not to compete with your former employer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments or benefits."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(including an overseas pensions scheme that is not UK registered). Go to"]
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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,"any physical or mental impairment when your employment ended or"]
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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,"If at some time during your employment you were 'not resident and ordinarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"service exemption to go in box F, otherwise move on to the notes for box G."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• 75% of your service was foreign service – that is, you were not resident and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• your total service was more than 20 years and half was foreign service"]
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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,"in box D that was for the job in which you had foreign service."]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Put the result in box G.",null,null,null,null,null,"G"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"than £30,000 you can only enter in box H the amount in box D. Jobs with 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 group, you only get one exemption of up to £30,000. If your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"forward any unused exemption. Copy box H to box 9",null,null,null,null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"together any amounts included in box C that were:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 you were taxed on the contributions in the year they were made"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 an overseas scheme (there are more conditions attached to this –"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Copy box J to box 8.",null,null,null,null,null,"J"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 work out what goes in the remaining boxes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"In box K enter box C minus box J. Copy box K to box 4",null,null,null,null,null,"K",{"$f":"HF1584-HO1646","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"have not included that tax in box 2 of the Employment pages of your Tax Return,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 it in box 6."]
[]
[]
[]
[]
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{"sheet":"What do I have to pay","index":7,"n_rows":71,"n_cols":8,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
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[null,null,null,{"$f":"address1&\"\"","v":"(Please enter the address here)"}]
[null,null,null,{"$f":"address2&\"\"","v":""}]
[null,null,null,{"$f":"address3&\"\"","v":""}]
[null,null,null,{"$f":"address4&\"\"","v":""}]
[null,"Taxpayer reference",null,{"$f":"utr","v":0},null,"Type of return",{"$f":"INDEX(Tax_return!AQ110:AQ112,scottish)","v":"UK"}]
[null,{"$f":"\"NI No \"&nino","v":"NI No "},null,{"$f":"IF(dobself=0,\"\",\"DOB \" &TEXT(dobself,\"dd/mm/yyyy\"))","v":""},null,{"$f":"\"Marital status \" & IF(Tax_return!AQ115=0,\"Not selected\",INDEX(Tax_return!AQ105:AQ109,Tax_return!AQ115))","v":"Marital status Not selected"}]
[]
[null,"INCOME","Interest, tax and Life Policy Gains",null,"Total:",{"$f":"calc!D357+calc!D371+calc!D372+calc!D394","v":0}]
[null,null,"Dividends",null,"Total:",{"$f":"calc!D375+calc!D390","v":0}]
[null,null,"All pensions and benefits inc lump sums",null,"Total:",{"$f":"calc!D344+calc!D1709","v":0}]
[null,null,"Other income",null,"Total:",{"$f":"calc!D349","v":0}]
[]
[null,"RELIEFS","Pension premiums paid net (gross shown)",null,"Total:",{"$f":"calc!D485","v":0}]
[null,null,"Pension premiums paid gross",null,"Total:",{"$f":"calc!D472","v":0}]
[null,null,"Gift Aid (net amounts shown)",null,"Total:",{"$f":"calc!D473+calc!D483","v":0}]
[null,null,"Other",null,"Total:",{"$f":"Tax_return!EX768+Tax_return!EX772+Tax_return!EX782+Tax_return!FB768+Tax_return!FB780","v":0}]
[]
[null,"ALLOWANCES",{"$f":"IF(calc!D495>0,\"Blind  Yes\",\"Blind  No\")","v":"Blind  No"},null,{"$f":"IF(calc!D1143>0,\"Married  Yes\",\"Married  No\")","v":"Married  No"}]
[]
[null,"ADDITIONAL SCHEDULES"]
[null,"Employment","Payments",{"$f":"calc!D290","v":0},"Tax deducted",{"$f":"calc!D1215+calc!D1216+calc!D1217","v":0},"Benefits",{"$f":"calc!D291","v":0}]
[null,"Share schemes",{"$f":"IF(D28>0,\"Yes\",\"No\")","v":"No"},{"$f":"Tax_return!EX737","v":0},null,null,"Expenses",{"$f":"calc!D297","v":0}]
[null,"Self employment","Income",{"$f":"Self_employment!L75+'Self_employment short 1'!L55+'Self_employment short 2'!L55+Lloyds!C225+Self_employment2!L75+Self_employment!Q74+Self_employment2!Q74+'Self_employment short 1'!Q54+'Self_employment short 2'!Q54","v":0},"Costs",{"$f":"Self_employment!W94+'Self_employment short 1'!L66+'Self_employment short 2'!L66+Self_employment2!W94","v":0},"Expenses",{"$f":"Self_employment!W136+'Self_employment short 1'!Q79+'Self_employment short 2'!Q79-F29+Self_employment2!W136","v":0}]
[null,"(including Lloyds)","Disallowed expenses",{"$f":"Self_employment!AA136+Self_employment2!AA136","v":0},"Cap. allowances",{"$f":"Self_employment!AK171+'Self_employment short 1'!W102+'Self_employment short 2'!W102+Self_employment2!AK171+'Self_employment short 1'!W111+'Self_employment short 2'!W111+'Self_employment short 1'!W105+'Self_employment short 2'!W105+'Self_employment short 1'!W108+'Self_employment short 2'!W108","v":0}]
[null,"Partnership","Taxable profit",{"$f":"calc!D317","v":0},"Other",{"$f":"calc!D357+calc!D375","v":0},"Losses used:-"]
[null,"Land & Property","Lettings",{"$f":"calc!D319+calc!D323-calc!D450","v":0},null,null,"Self employment",{"$f":"Self_employment!AQ262+'Self_employment short 1'!W146+'Self_employment short 2'!W146+Self_employment2!AQ262","v":0}]
[null,"Foreign","Savings & Dividends",{"$f":"calc!D363+calc!D379","v":0},"Other",{"$f":"calc!F23","v":0},"Partnership",{"$f":"Partnership!AS252+'Partnership short'!AS230+'Partnership (3)'!AS252+'Partnership (4)'!AS252+'Partnership (5)'!AS252","v":0}]
[null,"Trusts","Savings & Dividends",{"$f":"calc!D367+calc!D384","v":0},"Income",{"$f":"calc!D343+calc!D395+calc!D396","v":0}]
[null,"Taxable Capital Gains","After losses",{"$f":"calc!D1516+calc!D1518+calc!D1519","v":0},"Loss c/fwd",{"$f":"cg_print_page_8alosscf+cg_print_page_8blosscf","v":0}]
[null,"Non-residence",{"$f":"IF(Non_residence!R39,\"Y\",\"N\")","v":"N"},null,"Remittance claim",{"$f":"IF(nondom,\"Y\",\"N\")","v":"N"}]
[]
[null,"Total Income",{"$f":"calc!D397","v":0},null,"Total allowances and deductions",{"$f":"IF(_case43=TRUE,calc!E503,calc!D503)","v":12570},"Pension lump sum",{"$f":"calc!D1709","v":0}]
[]
[null,"SUMMARY OF TAX DUE"]
[null,"Non-savings income"]
[{"$f":"calc!D1061","v":0},"Starter rate (Scottish)",null,{"$f":"TEXT(A42,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.19,{"$f":"ROUNDDOWN(A42*E42,2)","v":0}]
[{"$f":"calc!D1063","v":0},"Basic rate",null,"0.00 @",0.2,{"$f":"ROUNDDOWN(A43*E43,2)","v":0}]
[{"$f":"calc!D1065","v":0},"Intermediate rate (Scottish)",null,"0.00 @",0.21,{"$f":"ROUNDDOWN(A44*E44,2)","v":0}]
[{"$f":"calc!D1067","v":0},"Higher rate",null,"0.00 @",{"$f":"IF(scottish=2,0.42,0.4)","v":0.4},0]
[{"$f":"calc!D1069","v":0},"Advanced rate ",null,"0.00 @",{"$f":"IF(scottish=2,0.45,0.4)","v":0.4},0]
[{"$f":"calc!D1071","v":0},{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},null,"0.00 @",{"$f":"IF(scottish=2,0.48,0.45)","v":0.45},0]
[{"$f":"calc!D1074","v":0},"Savings Starting rate",null,"0.00 @",0,0]
[{"$f":"calc!D1076","v":0},"Nil rate",null,"0.00 @",0,0]
[{"$f":"calc!D1078","v":0},"Basic rate",null,"0.00 @",0.2,0]
[{"$f":"calc!D1080","v":0},"Higher rate",null,"0.00 @",0.4,0]
[{"$f":"calc!D1082","v":0},"Additional rate",null,{"$f":"TEXT(A52,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.45,{"$f":"ROUNDDOWN(A52*E52,2)","v":0}]
[{"$f":"calc!D1085","v":0},"Dividend income Nil rate",null,"0.00 @",0,{"$f":"ROUNDDOWN(A53*E53,2)","v":0}]
[{"$f":"calc!D1087","v":0},"Basic rate",null,"0.00 @",8.7499999999999994E-2,0]
[{"$f":"calc!D1089","v":0},"Higher rate",null,"0.00 @",0.33750000000000002,0]
[{"$f":"calc!D1091","v":0},"Additional rate",null,{"$f":"TEXT(A56,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.39350000000000002,{"$f":"ROUNDDOWN(A56*E56,2)","v":0}]
[{"$f":"SUM(A42:A56)","v":0},{"$f":"\"Gains on life insurance \" & IF(F57>0,\"of £\" & TEXT(SUM(calc!G91:G96),\"#,###.00\"),\"\")","v":"Gains on life insurance "},null,null,null,{"$f":"SUM(calc!I91:I96)","v":0}]
[{"$f":"C38-A57","v":0},"Total",null,null,null,{"$f":"SUM(F42:F57)","v":0}]
[null,"Allowances, redundancy and tax credit reliefs",null,null,null,{"$f":"F60-F58","v":0}]
[null,"Total due after allowances, reliefs and Double Tax relief",null,null,null,{"$f":"calc!D1163","v":0}]
[null,"Class 2 and 4 NIC",null,null,null,{"$f":"Calculation!P39+Calculation!P42","v":0}]
[null,"Adjustments for tax or non-resident and non domicile adjustments",null,null,null,{"$f":"ROUND(F66-F65-F64-F63-F60-F61,2)","v":0}]
[null,"Student Loan Repayment",null,null,null,{"$f":"Calculation!K48+Calculation!K51","v":0}]
[null,"Less tax credits",null,null,null,{"$f":"calc!D1197","v":0}]
[null,"Less tax paid at source",null,null,null,{"$f":"-calc!D1245","v":0}]
[null,"Income Tax, Class 4 NIC & Student Loan Repayment due",null,null,null,{"$f":"calc!D1269","v":0},"Tick here if you do not want tax"]
[null,{"$f":"\"CGT\" & IF('CG summary'!AT236>0,\" including Autumn Budget 2024 changes\",\"\")","v":"CGT"},null,{"$f":"IF(E67=0,\"\",\"Amount overpaid\")","v":""},{"$f":"calc!F209","v":0},{"$f":"calc!D1270","v":0},"collected through your tax code"]
[null,"Total Tax, Class 4 NIC & Student Loan due after refunds and transfers in",null,null,null,{"$f":"calc!D1274+Tax_return!CP392","v":0}]
[null,{"$f":"\"Less payments on account already made for \" & TaxYear","v":"Less payments on account already made for 2024/25"},null,null,null,{"$f":"-tax_paid","v":0}]
[null,{"$f":"\"Plus first payment on account for \" & taxyearplus1 & \" adjusted for SL and Class 2\"","v":"Plus first payment on account for 2025/26 adjusted for SL and Class 2"},null,null,null,{"$f":"SUM(tax_to_pay)","v":0}]
[null,{"$f":"\"Total payment due on 31 January \" & LEFT(TaxYear,4) + 2 & \" (net of payments on account)\"","v":"Total payment due on 31 January 2026 (net of payments on account)"},null,null,null,{"$f":"kycvalue+F69+F70","v":0}]

{"sheet":"employment","index":8,"n_rows":777,"n_cols":35,"rows_kept":777,"cut":false,"hidden":false,"merged":[[381,14,381,15],[61,14,61,15],[125,14,125,15],[189,14,189,15],[253,14,253,15],[317,14,317,15],[237,19,237,20],[301,19,301,20],[365,19,365,20],[45,19,45,20],[109,19,109,20],[173,19,173,20]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the EMPLOYMENT section of SA2000 and looks like:"]
[]
[null,"Click with the mouse to go to an employment page"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to:"]
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[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** First employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,5,null,"Your employer's name",null,null,null,{"$f":"MAX(0,MIN(50270,SUM(O47))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"If you were a company director, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Payrolled benefits included in box 1 which affect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2025, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"And, if the company was a close company, put a ",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,null,null,"tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"3.1",null,"Pension contribution - payment from HMRC",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O70:O81)+SUM(T70:T81)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O47+O57+U79","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(O91)>1132,\"HMRC says this too high\",\"\")","v":""},null,null,null,null,{"$f":"O88+O91+T88+T91","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O47+O57+O60+O81+T81-O51)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Second employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50270,SUM(O111))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,5,null,"Your employer's name",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"If you were a company director, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Payrolled benefits included in box 1 which affect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2025, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,null,null,"tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"3.1",null,"Pension contribution - payment from HMRC",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans) "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O134:O145)+SUM(T134:T145)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O111+O121+U143","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O152+O155+T152+T155","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O111+O121+O124+O145+T145-O115)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Third employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50270,SUM(O175))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,5,null,"Your employer's name",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"If you were a company director, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Payrolled benefits included in box 1 which affect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2025, put the",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"And, if the company was a close company, put a ",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,"3.1",null,"Pension contribution - payment from HMRC",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O198:O209)+SUM(T198:T209)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O175+O185+U207","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O216+O219+T216+T219","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O175+O185+O188+O209+T209-O179)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Fourth employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50270,SUM(O239))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,5,null,"Your employer's name",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"If you were a company director, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Payrolled benefits included in box 1 which affect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2025, put the",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"And, if the company was a close company, put a ",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,"3.1",null,"Pension contribution - payment from HMRC",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O262:O273)+SUM(T262:T273)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O239+O249+U271","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O280+O283+T280+T283","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O239+O249+O252+O273+T273-O243)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Fifth employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50270,SUM(O303))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,5,null,"Your employer's name",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"If you were a company director, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Payrolled benefits included in box 1 which affect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2025, put the",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"And, if the company was a close company, put a ",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,"3.1",null,"Pension contribution - payment from HMRC",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans) "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O326:O337)+SUM(T326:T337)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O303+O313+U335","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O344+O347+T344+T347","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O303+O313+O316+O337+T337-O307)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** Sixth employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship",null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50270,SUM(O367))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,5,null,"Your employer's name",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"If you were a company director, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Payrolled benefits included in box 1 which affect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"If you ceased being a director before 6 April 2025, put the",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"And, if the company was a close company, put a ",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,null,null,"tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,"3.1",null,"Pension contribution - payment from HMRC",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes",null,null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans) "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O390:O401)+SUM(T390:T401)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O367+O377+U399","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O408+O411+T408+T411","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O367+O377+O380+O401+T401-O371)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,"SA102 2009",null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
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[]
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[]
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[]
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[]
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[]
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{"sheet":"Religion","index":9,"n_rows":170,"n_cols":19,"rows_kept":170,"cut":false,"hidden":false,"merged":[[12,2,12,3],[14,2,14,3]]}
[null,null,"HM Revenue",null,null,null,null,null,"Ministers of religion"]
[null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[]
[null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
["For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
["Income as a minister of religion"]
[]
[1,null,"Nature of your post or appointment",null,null,6,null,"Personal expenses paid for you, living"]
[null,null,null,null,null,null,null,"accommodation, vouchers and credit cards"]
[]
[]
[null,null,null,null,null,7,null,"Excess mileage allowance and passenger payments"]
[2,null,"Salary or stipend - before tax was taken off",null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50270,SUM(C18))-12570)","v":0}]
[null,null,null,null,null,8,null,"Round-sum expenses and rent allowances",null,null,"If the P60 has a different amount, please enter it below"]
["2.1",null,"Payrolled benefits included in box 2 which affect",null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,9,null,"Tax taken off box 8"]
[]
[3,null,"Tax taken off box 2"]
[null,null,null,null,null,10,null,"Other income from your post or appointment including"]
[null,null,null,null,null,null,null,"gifts, grants and balancing charges"]
[4,null,"Fees and offerings"]
[]
[null,null,null,null,null,11,null,"Tax taken off box 10"]
["4.1",null,"Pension contribution - payment from HMRC"]
[]
[null,null,null,null,null,12,null,"Total income as a minister of religion"]
[5,null,"Vicarage expenses paid for you",null,null,null,null,"(box 2 + boxes 4 to 8 + box 10)"]
[null,null,null,null,null,null,null,{"$f":"C18+C28+C31+C34+H14+H17+H20+H27","v":0}]
[]
[]
[]
["Benefits and expenses payments you receive as a minister of religion"]
[]
[13,null,"Vicarage services benefits received",null,null,16,null,"Interest-free and low interest loans"]
[]
[]
[14,null,"Car provided for you",null,null,17,null,"Expenses payments made to you"]
[]
[]
[null,null,null,null,null,18,null,"Other benefits"]
[15,null,"Fuel for car provided for you"]
[]
[null,null,null,null,null,19,null,"Total benefits and expenses (total of boxes 13 to 18)"]
[null,null,null,null,null,null,null,{"$f":"C41+C45+C49+H41+H44+H47","v":0}]
[]
[]
[]
[]
[]
[]
[]
["SA102M",null,null,null,"MoR 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[]
[]
["Taxable income etc. before expenses paid"]
[]
[20,null,"Taxable income, benefits and expenses received "]
[null,null,"– read the 'Ministers of religion notes'"]
[null,null,{"$f":"IF(H34+H50<8500,H34-C34,H34+H50)","v":0},{"$f":"IF(H34+H50<8500,\"   You automatically get the concession for incomes less than £8500\",\"\")","v":"   You automatically get the concession for incomes less than £8500"}]
[]
[]
["Expenses paid by you as a minister of religion"]
[]
[21,null,"Travelling expenses and capital allowances",null,null,24,null,"Secretarial assistance"]
[]
[]
[22,null,"Maintenance, repairs and insurance of vicarage etc",null,null,25,null,"Other expenses"]
[]
[]
[23,null,"Rent",null,null,26,null,"Total expenses paid (total of boxes 21 to 25)"]
[null,null,null,null,null,null,null,{"$f":"C76+C79+C82+H76+H79","v":0}]
[]
[]
[]
["Service benefit cap calculation"]
["If your income, benefits and expenses payments received were at a rate of more than £8,500 for the year and you've made an"]
["entry in boxes 5 or 13, complete this section."]
[null,null,null,null,null,null,null,null,null,null,"Please note:"]
[27,null,"Gross income (box 20 minus (box 5 + box 13))",null,null,32,null,"10% of net income in box 31",null,null,"Following advice from HMRC in its Exclusions"]
[null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),C70-C34-C41,0)","v":0},null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),ROUNDDOWN(0.1*C106,2),0)","v":0},null,null,"document, the condition for completing these"]
[null,null,null,null,null,null,null,null,null,null,"boxes also includes where box 26 is non-zero."]
[28,null,"2024–25 back pay, received after 5 April 2025",null,null,33,null,"Amount you paid toward service benefit received"]
[null,null,null,null,null,null,null,"– read the Ministers of religion notes"]
[]
[29,null,"Earlier years' back pay received during 2024–25"]
[null,null,null,null,null,34,null,"Payments made for you and service benefit received"]
[null,null,null,null,null,null,null,"for your vicarage (box 5 + box 13)"]
[30,null,"Payments (excluding those deducted directly from pay",null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),C34+C41,0)","v":0}]
[null,null,"before tax) to registered pension schemes or qualifying"]
[null,null,"overseas pension schemes",null,null,35,null,"Service benefit cap (box 33 + box 34 minus box 32)"]
[null,null,null,null,null,null,null,"– if this is a positive figure enter the amount; "]
[null,null,null,null,null,null,null,"if a negative figure enter ‘0’"]
[31,null,"Net income (box 27+ box 28 minus ",null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),MAX(0,H95+H99-H91),0)","v":0}]
[null,null,"(box 26 + box 29 +box 30))"]
[null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),C91+C94-H82-C97-C102,0)","v":0},{"$f":"IF(C106<0,\"Must not be negative, you have too large a number in box 26\",\"\")","v":""}]
[]
[]
["Other income as a minister of religion"]
[]
[36,null,"Chaplaincy and other income as a minister",null,null,37,null,"Tax taken off box 36"]
[]
[]
[]
["Taxable income etc."]
[]
[38,null,"Taxable income minus expenses (box 20 + box 36 minus",null,null,39,null,"Total tax taken off (box 3 + box 9 + box 11 + box 37)"]
[null,null,"(box 26 + box 35))",null,null,null,null,{"$f":"C25+H23+H30+H112","v":0}]
[null,null,{"$f":"C70+C112-(H82+H104)","v":0},"Please see HMRC notes for clarification"]
[null,null,null,"www.sa2000.co.uk/religionpage10.pdf"]
[]
[null,null,"Employment lump sums, compensation and deductions are on the ‘Additional information’ pages."]
[]
[]
["SA102M",null,null,null,"MoR 2",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(C13&C15,28)","v":""},null,null,"SA102M","Income","NatureOfPost"]
[null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"C18","v":0},null,null,null,null,"SalaryOrStipend"]
[null,null,null,null,null,null,null,null,null,null,null,"2.1","MO",{"$f":"C22","v":0},null,null,null,null,"PayrolledBenefits"]
[null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"C25","v":0},null,null,null,null,"TaxTakenOffSalaryStipend"]
[null,null,null,null,null,null,null,null,null,null,null,"1c","MO",{"$f":"IF(ISBLANK(K20),K18,K20)","v":0},null,null,null,null,"TotalClass1NICableEarnings"]
[null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"C28","v":0},null,null,null,null,"FeesAndOfferings"]
[null,null,null,null,null,null,null,null,null,null,null,"4.1","MO",{"$f":"C31","v":0},null,null,null,null,"PensionContributionPaymentFromHMRC"]
[null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"C34","v":0},null,null,null,null,"VicarageManseExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"H14","v":0},null,null,null,null,"PersonalExpensesEtcPaid"]
[null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"H17","v":0},null,null,null,null,"ExcessMileageAllowanceEtc"]
[null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"H20","v":0},null,null,null,null,"RoundSumExpensesAndRentAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"H23","v":0},null,null,null,null,"TaxTakenOffRoundSumExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"H27","v":0},null,null,null,null,"OtherIncomeFromPost"]
[null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"H30","v":0},null,null,null,null,"TaxTakenOffOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"H34","v":0},null,null,null,null,"TotalIncomeAsMinisterOfReligion"]
[null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"C41","v":0},null,null,null,"BenefitsAndExpensePaymentsToYou","VicarageServicesBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"C45","v":0},null,null,null,null,"CarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"C49","v":0},null,null,null,null,"FuelForCarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"H41","v":0},null,null,null,null,"InterestFreeLoans"]
[null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"H44","v":0},null,null,null,null,"ExpensesPaymentsMade"]
[null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"H47","v":0},null,null,null,null,"OtherBenefits"]
[null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"H50","v":0},null,null,null,null,"TotalBenefitsAndExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"C70","v":0},null,null,null,"IncomeBenefitsAndExpensesReceived"]
[null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"C76","v":0},null,null,null,"ExpensesPaidByYou","TravellingExpensesAndCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"C79","v":0},null,null,null,null,"MaintenanceAndRepairsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"C82","v":0},null,null,null,null,"RentExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"H76","v":0},null,null,null,null,"SecretarialAssistance"]
[null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"H79","v":0},null,null,null,null,"OtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"H82","v":0},null,null,null,null,"TotalExpensesPaid"]
[null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"C91","v":0},null,null,null,"ServiceBenefitCap","GrossIncome"]
[null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"C94","v":0},null,null,null,null,"BackpayReceivedAfterYearEnd"]
[null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"C97","v":0},null,null,null,null,"EarlierYearsBackpayReceivedInYear"]
[null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"C102","v":0},null,null,null,null,"PensionSchemePayments"]
[null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"IF(AND(N156>0,C106=0),0.001,C106)","v":0},null,null,null,null,"NetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"H91","v":0},null,null,null,null,"TenPercentOfNetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"H95","v":0},null,null,null,null,"AmountPaidTowardServiceBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"H99","v":0},null,null,null,null,"PaymentsMadeAndServiceBenefitReceived"]
[null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"H104","v":0},null,null,null,null,"ServiceBenefitCap"]
[null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"C112","v":0},null,null,null,"OtherIncome","ChaplaincyAndOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"H112","v":0},null,null,null,null,"TaxTakenOfOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"C119","v":0},null,null,null,"TaxableIncome","TaxableIncomeMinusExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"H118","v":0},null,null,null,null,"TotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(N130:N168)),999,SUM(N130:N168))","v":0}]

{"sheet":"Religion2","index":10,"n_rows":170,"n_cols":19,"rows_kept":170,"cut":false,"hidden":false,"merged":[[12,2,12,3],[14,2,14,3]]}
[null,null,"HM Revenue",null,null,null,null,null,"Ministers of religion"]
[null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[]
[null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
["For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
["Income as a minister of religion"]
[]
[1,null,"Nature of your post or appointment",null,null,6,null,"Personal expenses paid for you, living"]
[null,null,null,null,null,null,null,"accommodation, vouchers and credit cards"]
[]
[]
[null,null,null,null,null,7,null,"Excess mileage allowance and passenger payments"]
[2,null,"Salary or stipend - before tax was taken off",null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,MIN(50270,SUM(C18))-12570)","v":0}]
[null,null,null,null,null,8,null,"Round-sum expenses and rent allowances",null,null,"If the P60 has a different amount, please enter it below"]
["2.1",null,"Payrolled benefits included in box 2 which affect",null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,9,null,"Tax taken off box 8"]
[]
[3,null,"Tax taken off box 2"]
[null,null,null,null,null,10,null,"Other income from your post or appointment including"]
[null,null,null,null,null,null,null,"gifts, grants and balancing charges"]
[4,null,"Fees and offerings"]
[]
[null,null,null,null,null,11,null,"Tax taken off box 10"]
["4.1",null,"Pension contribution - payment from HMRC"]
[]
[null,null,null,null,null,12,null,"Total income as a minister of religion"]
[5,null,"Vicarage expenses paid for you",null,null,null,null,"(box 2 + boxes 4 to 8 + box 10)"]
[null,null,null,null,null,null,null,{"$f":"C18+C28+C31+C34+H14+H17+H20+H27","v":0}]
[]
[]
[]
["Benefits and expenses payments you receive as a minister of religion"]
[]
[13,null,"Vicarage services benefits received",null,null,16,null,"Interest-free and low interest loans"]
[]
[]
[14,null,"Car provided for you",null,null,17,null,"Expenses payments made to you"]
[]
[]
[null,null,null,null,null,18,null,"Other benefits"]
[15,null,"Fuel for car provided for you"]
[]
[null,null,null,null,null,19,null,"Total benefits and expenses (total of boxes 13 to 18)"]
[null,null,null,null,null,null,null,{"$f":"C41+C45+C49+H41+H44+H47","v":0}]
[]
[]
[]
[]
[]
[]
[]
["SA102M",null,null,null,"MoR 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[]
[]
["Taxable income etc. before expenses paid"]
[]
[20,null,"Taxable income, benefits and expenses received "]
[null,null,"– read the 'Ministers of religion notes'"]
[null,null,{"$f":"IF(H34+H50<8500,H34-C34,H34+H50)","v":0},{"$f":"IF(H34+H50<8500,\"   You automatically get the concession for incomes less than £8500\",\"\")","v":"   You automatically get the concession for incomes less than £8500"}]
[]
[]
["Expenses paid by you as a minister of religion"]
[]
[21,null,"Travelling expenses and capital allowances",null,null,24,null,"Secretarial assistance"]
[]
[]
[22,null,"Maintenance, repairs and insurance of vicarage etc",null,null,25,null,"Other expenses"]
[]
[]
[23,null,"Rent",null,null,26,null,"Total expenses paid (total of boxes 21 to 25)"]
[null,null,null,null,null,null,null,{"$f":"C76+C79+C82+H76+H79","v":0}]
[]
[]
[]
["Service benefit cap calculation"]
["If your income, benefits and expenses payments received were at a rate of more than £8,500 for the year and you've made an"]
["entry in boxes 5 or 13, complete this section."]
[null,null,null,null,null,null,null,null,null,null,"Please note:"]
[27,null,"Gross income (box 20 minus (box 5 + box 13))",null,null,32,null,"10% of net income in box 31",null,null,"Following advice from HMRC in its Specials"]
[null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),C70-C34-C41,0)","v":0},null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),ROUNDDOWN(0.1*C106,2),0)","v":0},null,null,"document, the condition for completing these"]
[null,null,null,null,null,null,null,null,null,null,"boxes also includes where box 26 is non-zero."]
[28,null,"2024–25 back pay, received after 5 April 2025",null,null,33,null,"Amount you paid toward service benefit received"]
[null,null,null,null,null,null,null,"– read the Ministers of religion notes"]
[]
[29,null,"Earlier years' back pay received during 2024–25"]
[null,null,null,null,null,34,null,"Payments made for you and service benefit received"]
[null,null,null,null,null,null,null,"for your vicarage (box 5 + box 13)"]
[30,null,"Payments (excluding those deducted directly from pay",null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),C34+C41,0)","v":0}]
[null,null,"before tax) to registered pension schemes or qualifying"]
[null,null,"overseas pension schemes",null,null,35,null,"Service benefit cap (box 33 + box 34 minus box 32)"]
[null,null,null,null,null,null,null,"– if this is a positive figure enter the amount; "]
[null,null,null,null,null,null,null,"if a negative figure enter ‘0’"]
[31,null,"Net income (box 27+ box 28 minus ",null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),MAX(0,H95+H99-H91),0)","v":0}]
[null,null,"(box 26 + box 29 +box 30))"]
[null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C34+C41>0)),C91+C94-H82-C97-C102,0)","v":0},{"$f":"IF(C106<0,\"Must not be negative, you have too large a number in box 26\",\"\")","v":""}]
[]
[]
["Other income as a minister of religion"]
[]
[36,null,"Chaplaincy and other income as a minister",null,null,37,null,"Tax taken off box 36"]
[]
[]
[]
["Taxable income etc."]
[]
[38,null,"Taxable income minus expenses (box 20 + box 36 minus",null,null,39,null,"Total tax taken off (box 3 + box 9 + box 11 + box 37)"]
[null,null,"(box 26 + box 35))",null,null,null,null,{"$f":"C25+H23+H30+H112","v":0}]
[null,null,{"$f":"C70+C112-(H82+H104)","v":0},"Please see HMRC notes for clarification"]
[null,null,null,"www.sa2000.co.uk/religionpage10.pdf"]
[]
[null,null,"Employment lump sums, compensation and deductions are on the ‘Additional information’ pages."]
[]
[]
["SA102M",null,null,null,"MoR 2",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(C13&C15,28)","v":""},null,null,"SA102M","Income","NatureOfPost"]
[null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"C18","v":0},null,null,null,null,"SalaryOrStipend"]
[null,null,null,null,null,null,null,null,null,null,null,"2.1","MO",{"$f":"C22","v":0},null,null,null,null,"PayrolledBenefits"]
[null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"C25","v":0},null,null,null,null,"TaxTakenOffSalaryStipend"]
[null,null,null,null,null,null,null,null,null,null,null,"1c","MO",{"$f":"IF(ISBLANK(K20),K18,K20)","v":0},null,null,null,null,"TotalClass1NICableEarnings"]
[null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"C28","v":0},null,null,null,null,"FeesAndOfferings"]
[null,null,null,null,null,null,null,null,null,null,null,"4.1","MO",{"$f":"C31","v":0},null,null,null,null,"PensionContributionPaymentFromHMRC"]
[null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"C34","v":0},null,null,null,null,"VicarageManseExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"H14","v":0},null,null,null,null,"PersonalExpensesEtcPaid"]
[null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"H17","v":0},null,null,null,null,"ExcessMileageAllowanceEtc"]
[null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"H20","v":0},null,null,null,null,"RoundSumExpensesAndRentAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"H23","v":0},null,null,null,null,"TaxTakenOffRoundSumExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"H27","v":0},null,null,null,null,"OtherIncomeFromPost"]
[null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"H30","v":0},null,null,null,null,"TaxTakenOffOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"H34","v":0},null,null,null,null,"TotalIncomeAsMinisterOfReligion"]
[null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"C41","v":0},null,null,null,"BenefitsAndExpensePaymentsToYou","VicarageServicesBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"C45","v":0},null,null,null,null,"CarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"C49","v":0},null,null,null,null,"FuelForCarProvided"]
[null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"H41","v":0},null,null,null,null,"InterestFreeLoans"]
[null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"H44","v":0},null,null,null,null,"ExpensesPaymentsMade"]
[null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"H47","v":0},null,null,null,null,"OtherBenefits"]
[null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"H50","v":0},null,null,null,null,"TotalBenefitsAndExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"C70","v":0},null,null,null,"IncomeBenefitsAndExpensesReceived"]
[null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"C76","v":0},null,null,null,"ExpensesPaidByYou","TravellingExpensesAndCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"C79","v":0},null,null,null,null,"MaintenanceAndRepairsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"C82","v":0},null,null,null,null,"RentExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"H76","v":0},null,null,null,null,"SecretarialAssistance"]
[null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"H79","v":0},null,null,null,null,"OtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"H82","v":0},null,null,null,null,"TotalExpensesPaid"]
[null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"C91","v":0},null,null,null,"ServiceBenefitCap","GrossIncome"]
[null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"C94","v":0},null,null,null,null,"BackpayReceivedAfterYearEnd"]
[null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"C97","v":0},null,null,null,null,"EarlierYearsBackpayReceivedInYear"]
[null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"C102","v":0},null,null,null,null,"PensionSchemePayments"]
[null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"IF(AND(N156>0,C106=0),0.001,C106)","v":0},null,null,null,null,"NetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"H91","v":0},null,null,null,null,"TenPercentOfNetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"H95","v":0},null,null,null,null,"AmountPaidTowardServiceBenefit"]
[null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"H99","v":0},null,null,null,null,"PaymentsMadeAndServiceBenefitReceived"]
[null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"H104","v":0},null,null,null,null,"ServiceBenefitCap"]
[null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"C112","v":0},null,null,null,"OtherIncome","ChaplaincyAndOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"H112","v":0},null,null,null,null,"TaxTakenOfOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"C119","v":0},null,null,null,"TaxableIncome","TaxableIncomeMinusExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"H118","v":0},null,null,null,null,"TotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(N130:N168)),999,SUM(N130:N168))","v":0}]

{"sheet":"Self_employment","index":11,"n_rows":498,"n_cols":82,"rows_kept":498,"cut":false,"hidden":false,"merged":[[49,11,49,12],[38,11,38,12],[39,11,39,12],[42,11,42,12],[43,11,43,12],[44,11,44,12],[48,11,48,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the first FULL SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[null,"Use this SELF EMPLOYMENT for the later of two periods"]
[]
[]
[]
[]
[]
[]
[]
[null,"Total Class 2 Charge (if available from HMRC)"]
[null,"(otherwise we will calculate it from the business start and dates)"]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (full)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes to check if you should use this page or the Self-employment (short) page."]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,"Business details",null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Business name – unless it is in your own name",null,null,6,null,"If your business started after 5 April 2024, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name","v":"(Please enter the name here)"},null,null,null,null,"start date DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L39&L40=\"\"),\"Please enter business name\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,2,null,"Description of business",null,null,7,null,"If your business ceased after 5 April 2024 but before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 2025, enter the final date of trading"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q40),ISBLANK(Q40)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L43&L44&L45=\"\"),\"Please enter business description\",\"\")","v":""},null,null,8,null,"Date your books or accounts start – the beginning of"]
[null,null,null,null,null,null,null,null,null,3,null,"First line of your business address – unless you work",null,null,null,null,"your accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,"from home",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q48)=FALSE,ISBLANK(Q48)=FALSE),AND(L75>0,ISBLANK(Q48))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q40,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address1","v":"(Please enter the address here)"},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q44),ISBLANK(Q44)),\"\",\"Please enter a date\")","v":""},null,{"$f":"IF(Q44=0,endyear,MIN(Q44,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address2","v":""},null,null,9,null,"Date your books or accounts are made up to or the end",null,null,{"$f":"IF(OR(BR341=TRUE,AND(BR337=FALSE,AU243-ABS(BP335)<6725)),0,INT((T49-T48+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of your accounting period – read the notes if you have"]
[null,null,null,null,null,null,null,null,null,4,null,"Postcode of your business address",null,null,null,null,"filled in box 6 or 7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q53)=FALSE,ISBLANK(Q53)=FALSE),AND(L75>0,ISBLANK(Q53))),\"Please enter a date\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,5,null,"If the details in boxes 1, 2, 3 or 4 have changed in the",null,null,10,null,"If you used traditional accounting rather than"]
[null,null,null,null,null,null,null,null,null,null,null,"last 12 months put a tick in the box and give details in the",null,null,null,null,"cash basis to calculate your income and expenses,"]
[null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"If you provided the information about your 2024-25"]
[null,null,null,null,null,null,null,null,null,null,null,"Boxes 11 and 12 are not in use",null,null,null,null,"profit on last year's tax return, put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,13,null,"If special arrangements apply, put a tick in the box"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income"]
[]
[null,null,null,null,null,null,null,null,null,15,null,"Your turnover – the takings, fees, sales or money earned",null,null,16,null,"Any other business income not included in box 15 -"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business.",null,null,null,null,{"$f":"boxnum15","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum14","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Trading income allowance - read the notes"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes before filling in this section"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,{"$f":"NOT(AF88)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total expenses",null,null,null,"Disallowable expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may",null,null,null,"Use this column if the figures in boxes 17 to 30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"just put your total expenses in box 31",null,null,null,"include disallowable amounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q53-Q48+1=0,\"\",IF(AND(se_total_expenses>0,(L75-AK180)*365/(Q53-Q48+1)>=90000),\"Turnover too high, check expenses or start and end dates\",\"\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Cost of goods bought for re-sale or goods used",null,32]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum16","v":0},null,null,null,{"$f":"boxnum31","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Construction industry – payments to subcontractors",null,33]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum17","v":0},null,null,null,{"$f":"boxnum32","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Wages, salaries and other staff costs",null,34]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum18","v":0},null,null,null,{"$f":"boxnum33","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Car, van and travel expenses",null,35]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum19","v":0},null,null,null,{"$f":"boxnum34","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Rent, rates, power and insurance costs",null,36]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum20","v":0},null,null,null,{"$f":"boxnum35","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Repairs and maintenance of property and equipment",null,37]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum21","v":0},null,null,null,{"$f":"boxnum36","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Phone, fax, stationery and other office costs",null,38]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum22","v":0},null,null,null,{"$f":"boxnum37","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Advertising and business entertainment costs",null,39]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum23","v":0},null,null,null,{"$f":"boxnum38","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Interest on bank and other loans",null,40]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum24","v":0},null,null,null,{"$f":"boxnum39","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Bank, credit card and other financial charges",null,41]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum25","v":0},null,null,null,{"$f":"boxnum40","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Irrecoverable debts written off",null,42]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum26","v":0},null,null,null,{"$f":"boxnum41","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Accountancy, legal and other professional fees",null,43]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum27","v":0},null,null,null,{"$f":"boxnum42","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Depreciation and loss/profit on sale of assets",null,44]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum28","v":0},null,null,null,{"$f":"boxnum43","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Other business expenses",null,45]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum29","v":0},null,null,null,{"$f":"boxnum44","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W94:W133)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total expenses (total of boxes 17 to 30)",null,46,null,"Total disallowable expenses (total of boxes 32 to 45)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(X89),W134,X89)","v":0},{"$f":"IF(AND(W134>0,ABS(W136-W134)>0.001),\"Please check totals above\",\"\")","v":""},null,null,{"$f":"SUM(AA94:AA133)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Q77>0,W136>0),\"You can't use box 16.1 and box 31\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss",null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Net profit – if your business income is more than your",null,48,null,"Or, net loss – if your expenses are more than your business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 15 + box 16 minus box 31 is positive)",null,null,null,"income (if box 31 minus (box 15 + box 16) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(L75+Q74-W136,0)","v":0},null,null,null,{"$f":"MAX(W136-L75-Q74,0)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax allowances for vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"There are ‘capital’ tax allowances for vehicles, equipment and certain buildings used in your business (do not include the cost"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of these in your business expenses). Please read the Self-employment (full) notes and use the examples to work out your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"capital allowances."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"Annual investment allowance",null,54,null,"Electric charge-point allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,"Capital allowances at 18% on equipment, including cars",null,55,null,"Enhanced 100% and other capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with lower CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Allowances on sale or cessation of business use (where"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,"Capital allowances at 6% on equipment, including cars",null,null,null,"you have disposed of assets for less than their tax value)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with higher CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Total capital allowances (total of boxes 49 to 56)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Zero-emission goods vehicle allowance",null,null,null,{"$f":"AG161+AG165+AG169+AG172+AG175+AG178+AG181+AK161+AK164+AK168","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 58 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Balancing charge on sales of assets or on the cessation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of business use (including where Business Premises"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"The Structures and Buildings Allowance",null,null,null,"Renovation Allowance has been claimed) for example,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"where you’ve disposed of assets for more than their"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"53.1",null,"Freeport and Investment Zones Structures and Buildings Allowance"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or your loss for tax purposes. Please read the Self-employment (full) notes and fill in the boxes below that apply."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Goods and services for your own use – read ",null,63,null,"Total deductions from net profit or additions to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the notes",null,null,null,"net loss (box 57 + box 62)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AK171+AG198","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,61,null,"Total additions to net profit or deductions from net loss",null,64,null,"Net business profit for tax purposes (if box 47 + box 61"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 46 + box 59 + box 60)",null,null,null,"minus (box 48 + box 63) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA136+AK180+AG190","v":0},null,null,null,{"$f":"MAX(0,AL194)","v":0},{"$f":"IF(AG151>0,AG151,-AK151)+AG194-AK190","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"Income, receipts and other profits included in business",null,65,null,"Net business loss for tax purposes (if box 48 + box 63"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income or expenses but not taxable as business profits",null,null,null,"minus (box 47 + box 61) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-AL194)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 3",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overlap profit brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss (continued)",null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the ‘Self-employment (full) notes’ and fill in the boxes below that apply. In all cases complete boxes 73 and 76."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 accounting date is not between 31 March and 5 April you will need to apportion profits from each accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to the tax year – use box 68 to adjust your tax profit (box 64) or loss (box 65) accordingly."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 some situations, or if you carry on a certain trade or profession, you may need to make further adjustments in boxes 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,null,null,null,null,null,null,null,null,null,null,null,null,null,"and 72. If you’ve untaxed transition profit from 2023–24 enter the amount treated as arising this year in box 73.3 – if your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"business ceased in the year enter all your untaxed transition profit."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 4 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 66 and 67 are not in use",null,null,null,"Boxes 73.1 and 73.2 are not in use"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Adjustment where your accounting period ended before",null,73.3,null,"Spread of the transition profit treated as arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"31 March 2025 or where your accounting period was not",null,null,null,"in this tax year - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12 months long - if the adjustment needs to be taken off 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,"profit figure, pput a minus sign (-) in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73.400000000000006,null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year's spread of the transition profit (up to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 73.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 69 and 70 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Adjustment for change of accounting practice",null,74,null,"Loss brought forward from earlier years set-off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s adjusted profit"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,null,"Averaging adjustment (only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works) ",null,75,null,"Any other business income not included in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– if the adjustment needs to be taken off the profit figure,",null,null,null,"boxes 15, 16 or 60"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a minus sign (–) in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Total taxable profits from this business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,null,"Adjusted profit for 2024-25",{"$f":"0-AK194-AQ227+AK198+Q77","v":0},null,null,"- see the working sheet in the notes, do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes",null,null,null,"the amount in box 73.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AR243>=0,AR243+AQ233+AQ239,MAX(0,AQ239+AQ233))","v":0},{"$f":"AK194+AQ227-AK198-Q77","v":0},null,null,{"$f":"AQ243-AU234+AU238","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AR243","v":0}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses",null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a net loss for the tax year (in box 65, or because of box 68), or if you have losses from previous years,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"read the 'Self-employment (full) notes' and fill in boxes 77 to 80, as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Adjusted loss for 2024–25",null,79,null,"Loss to be carried back to previous year(s) and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes",null,null,null,"against income (or capital gains) "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU244<0,MAX(0,-AU244),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Loss from this tax year set-off against other",null,80,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income for 2024-25",null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AQ258-AQ262-AU258+AU252-AU234)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CIS Deductions and tax taken off",null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,81,null,"Total Construction Industry Scheme (CIS) deductions",null,82,null,"Other tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taken from your payments by contractors – CIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Balance Sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your business accounts include a Balance Sheet showing the assets, liabilities and capital of the business, fill in the relevant"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes below. If you do not have a balance sheet, go to box 100. Read the Self-employment (full) notes for further information."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assets",null,null,null,"Liabilities"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,83,null,"Equipment, machinery and vehicles",null,91,null,"Trade creditors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum81","v":0},null,null,null,{"$f":"boxnum89","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84,null,"Other fixed assets",null,92,null,"Loans and overdrawn bank account balances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum82","v":0},null,null,null,{"$f":"boxnum90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,"Stock and work in progress",null,93,null,"Other liabilities and accruals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum83","v":0},null,null,null,{"$f":"boxnum91","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(BD287:BD293)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,86,null,"Trade debtors",null,null,null,"Net business assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum84","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,null,"Net business assets (box 90 minus (boxes 91 to 93))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,null,"Bank/building society balances",null,null,null,{"$f":"AZ308-BD294","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum85","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital account"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,null,"Cash in hand"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum86","v":0},null,95,null,"Balance at start of period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum93","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,89,null,"Other current assets and prepayments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum87","v":0},null,96,null,"Net profit or loss (box 47 or box 48)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AZ308<>0,BD294<>0,BD303<>0),IF(AG151>0,AG151,-AK151),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,"Total assets (total of boxes 83 to 89)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AZ287:AZ305)","v":0},null,97,null,"Capital introduced"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum95","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,null,"Drawings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"boxnum96","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,null,"Balance at end of period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(BD298-BD315)>0.0001,\"Please check Balance Sheet\",\"\")","v":""},null,null,null,{"$f":"BD303+BD306+BD309-BD312","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 5",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employment and partnerships for 2024–25 are less than £6,725 you do not have to pay Class 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"National Insurance contributions, but you may want to pay voluntary (box 100) to protect your rights to certain benefits."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,"If your total profits for 2024-25 are less than £6,725",null,null,null,102,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BR337=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,BR341=FALSE,supplementary3,AU243>0),\"Warning - age, exception\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,null,"Please give any other information in this space"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ348&BK348&BL348&BM348&BO348&BP348&BQ348","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ349&BK349&BL349&BM349&BO349&BP349&BQ349","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,null,null,"SEF6",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L39&L40,28)","v":"(Please enter the name here)"},null,null,"SA103F","BusinessDetails","BusinessName"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"IF(L43&L44&L45=\"\",\"desc\",LEFT(L43&L44&L45,42))","v":"desc"},null,null,null,null,"BusinessDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"LEFT(L49&L50,28)","v":"(Please enter the address he"},null,null,null,null,"BusinessAddressFirstLine"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"UPPER(LEFT(L53,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(S41,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
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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,97,"MO",{"$f":"BD309","v":0},null,null,null,null,null,"CapitalIntroduced"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,"MO",{"$f":"BD312","v":0},null,null,null,null,null,"Drawings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,"MO",{"$f":"BD315","v":0},null,null,null,null,null,"CapitalAccountBalanceAtEnd"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,"ZZ",{"$f":"IF(BR337=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BX492=\"yes\",0.01,0)+calc!J1336","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,"ZZ",{"$f":"IF(BR341=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,102,"MO",{"$f":"IF(BR341=TRUE,0,BP335)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,"Z2",{"$f":"LEFT(TRIM(BI348&BI349&BI350&BI351&BI352&BI353&BI354&BI355&BI356&BI357&BI358&BI359&BI360),20480)","v":""},null,null,null,"OtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(BX397:BX496)),1,SUM(BX397:BX496))","v":0}]

{"sheet":"Self_employment2","index":12,"n_rows":498,"n_cols":82,"rows_kept":498,"cut":false,"hidden":false,"merged":[[49,11,49,12],[38,11,38,12],[39,11,39,12],[42,11,42,12],[43,11,43,12],[44,11,44,12],[48,11,48,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the second FULL SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[null,"Use this SELF EMPLOYMENT for the later of two periods"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (full)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes to check if you should use this page or the Self-employment (short) page."]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,"Business details",null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Business name – unless it is in your own name",null,null,6,null,"If your business started after 5 April 2024, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name","v":"(Please enter the name here)"},null,null,null,null,"start date DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L39&L40=\"\"),\"Please enter business name\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,2,null,"Description of business",null,null,7,null,"If your business ceased after 5 April 2024 but before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 2025, enter the final date of trading"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q40),ISBLANK(Q40)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L75>0,L43&L44&L45=\"\"),\"Please enter business description\",\"\")","v":""},null,null,8,null,"Date your books or accounts start – the beginning of"]
[null,null,null,null,null,null,null,null,null,3,null,"First line of your business address – unless you work",null,null,null,null,"your accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,"from home",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q48)=FALSE,ISBLANK(Q48)=FALSE),AND(L75>0,ISBLANK(Q48))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q40,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address1","v":"(Please enter the address here)"},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q44),ISBLANK(Q44)),\"\",\"Please enter a date\")","v":""},null,{"$f":"IF(Q44=0,endyear,MIN(Q44,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address2","v":""},null,null,9,null,"Date your books or accounts are made up to or the end",null,null,{"$f":"IF(OR(BR341=TRUE,AND(BR337=FALSE,AU243-ABS(BP335)<6725)),0,INT((T49-T48+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of your accounting period – read the notes if you have"]
[null,null,null,null,null,null,null,null,null,4,null,"Postcode of your business address",null,null,null,null,"filled in box 6 or 7"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q53)=FALSE,ISBLANK(Q53)=FALSE),AND(L75>0,ISBLANK(Q53))),\"Please enter a date\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,5,null,"If the details in boxes 1, 2, 3 or 4 have changed in the",null,null,10,null,"If you used traditional accounting rather than"]
[null,null,null,null,null,null,null,null,null,null,null,"last 12 months put a tick in the box and give details in the",null,null,null,null,"cash basis to calculate your income and expenses,"]
[null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"If you provided the information about your 2024-25"]
[null,null,null,null,null,null,null,null,null,null,null,"Boxes 11 and 12 are not in use",null,null,null,null,"profit on last year's tax return, put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,13,null,"If special arrangements apply, put a tick in the box"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income"]
[]
[null,null,null,null,null,null,null,null,null,15,null,"Your turnover – the takings, fees, sales or money earned",null,null,16,null,"Any other business income not included in box 15 -"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.1",null,"Trading income allowance - read the notes"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes before filling in this section"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,{"$f":"NOT(AF88)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total expenses",null,null,null,"Disallowable expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may",null,null,null,"Use this column if the figures in boxes 17 to 30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"just put your total expenses in box 31",null,null,null,"include disallowable amounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q53-Q48+1=0,\"\",IF(AND(se5_total_expenses>0,(L75-AK180)*365/(Q53-Q48+1)>=90000),\"Turnover too high, check expenses or start and end dates\",\"\"))","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Cost of goods bought for re-sale or goods used",null,32]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Construction industry – payments to subcontractors",null,33]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Wages, salaries and other staff costs",null,34]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Car, van and travel expenses",null,35]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Rent, rates, power and insurance costs",null,36]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Repairs and maintenance of property and equipment",null,37]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Phone, fax, stationery and other office costs",null,38]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Advertising and business entertainment costs",null,39]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Interest on bank and other loans",null,40]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Bank, credit card and other financial charges",null,41]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Irrecoverable debts written off",null,42]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Accountancy, legal and other professional fees",null,43]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Depreciation and loss/profit on sale of assets",null,44]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Other business expenses",null,45]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(W94:W133)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total expenses (total of boxes 17 to 30)",null,46,null,"Total disallowable expenses (total of boxes 32 to 45)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(X89),W134,X89)","v":0},{"$f":"IF(AND(W134>0,ABS(W136-W134)>0.001),\"Please check totals above\",\"\")","v":""},null,null,{"$f":"SUM(AA94:AA133)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Q77>0,W136>0),\"You can't use box 16.1 and box 31\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Net profit – if your business income is more than your",null,48,null,"Or, net loss – if your expenses are more than your business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 15 + box 16 minus box 31 is positive)",null,null,null,"income (if box 31 minus (box 15 + box 16) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(L75+Q74-W136,0)","v":0},null,null,null,{"$f":"MAX(W136-L75-Q74,0)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax allowances for vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"There are ‘capital’ tax allowances for vehicles, equipment and certain buildings used in your business (do not include the cost"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of these in your business expenses). Please read the Self-employment (full) notes and use the examples to work out your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"capital allowances."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"Annual investment allowance",null,54,null,"Electric charge-point allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,null,"Capital allowances at 18% on equipment, including cars",null,55,null,"Enhanced 100% and other capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with lower CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Allowances on sale or cessation of business use (where"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,"Capital allowances at 6% on equipment, including cars",null,null,null,"you have disposed of assets for less than their tax value)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"with higher CO2 emissions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Total capital allowances (total of boxes 49 to 56)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Zero-emission goods vehicle allowance",null,null,null,{"$f":"AG161+AG165+AG169+AG172+AG175+AG178+AG181+AK161+AK164+AK168","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 58 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Balancing charge on sales of assets or on the cessation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of business use (including where Business Premises"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"The Structures and Buildings Allowance",null,null,null,"Renovation Allowance has been claimed) for example,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"where you’ve disposed of assets for more than their"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"53.1",null,"Freeport and Investment Zones Structures and Buildings Allowance"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may have to adjust your net profit or loss for disallowable expenses or capital allowances to arrive at your taxable profit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or your loss for tax purposes. Please read the Self-employment (full) notes and fill in the boxes below that apply."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Goods and services for your own use – read ",null,63,null,"Total deductions from net profit or additions to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the notes",null,null,null,"net loss (box 57 + box 62)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AK171+AG198","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,61,null,"Total additions to net profit or deductions from net loss",null,64,null,"Net business profit for tax purposes (if box 47 + box 61"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 46 + box 59 + box 60)",null,null,null,"minus (box 48 + box 63) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AA136+AK180+AG190","v":0},null,null,null,{"$f":"MAX(0,AL194)","v":0},{"$f":"IF(AG151>0,AG151,-AK151)+AG194-AK190","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"Income, receipts and other profits included in business",null,65,null,"Net business loss for tax purposes (if box 48 + box 63"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income or expenses but not taxable as business profits",null,null,null,"minus (box 47 + box 61) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-AL194)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 3",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overlap profit brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss (continued)",null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the ‘Self-employment (full) notes’ and fill in the boxes below that apply. In all cases complete boxes 73 and 76."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 accounting date is not between 31 March and 5 April you will need to apportion profits from each accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to the tax year – use box 68 to adjust your tax profit (box 64) or loss (box 65) accordingly."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 some situations, or if you carry on a certain trade or profession, you may need to make further adjustments in boxes 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,null,null,null,null,null,null,null,null,null,null,null,null,null,"and 72. If you’ve untaxed transition profit from 2023–24 enter the amount treated as arising this year in box 73.3 – if your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"business ceased in the year enter all your untaxed transition profit."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Boxes 66 and 67 are not in use",null,null,null,"Boxes 73.1 and 73.2 are not in use"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Adjustment where your accounting period ended before",null,73.3,null,"Spread of the transition profit treated as arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"31 March 2025 or where your accounting period was not",null,null,null,"in this tax year - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12 months long - if the adjustment needs to be taken off 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,"profit figure, pput a minus sign (-) in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73.400000000000006,null,"Loss brought forward from earlier years set off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year's spread of the transition profit (up to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 73.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 69 and 70 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Adjustment for change of accounting practice",null,74,null,"Loss brought forward from earlier years set-off against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s adjusted profit"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,null,"Averaging adjustment (only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works) ",null,75,null,"Any other business income not included in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– if the adjustment needs to be taken off the profit figure,",null,null,null,"boxes 15, 16 or 60"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a minus sign (–) in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Total taxable profits from this business"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,null,"Adjusted profit for 2024-25",{"$f":"0-AK194-AQ227+AK198+Q77","v":0},null,null,"- see the working sheet in the notes, do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes",null,null,null,"the amount in box 73.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AR243>=0,AR243+AQ233+AQ239,MAX(0,AQ239+AQ233))","v":0},{"$f":"AK194+AQ227-AK198-Q77","v":0},null,null,{"$f":"AQ243-AU234+AU238","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AR243","v":0}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses",null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a net loss for the tax year (in box 65, or because of box 68), or if you have losses from previous years,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"read the 'Self-employment (full) notes' and fill in boxes 77 to 80, as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Adjusted loss for 2024–25",null,79,null,"Loss to be carried back to previous year(s) and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes",null,null,null,"against income (or capital gains) "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU244<0,MAX(0,-AU244),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Loss from this tax year set-off against other",null,80,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income for 2024-25",null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AQ258-AQ262-AU258+AU252-AU234)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CIS Deductions and tax taken off",null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,81,null,"Total Construction Industry Scheme (CIS) deductions",null,82,null,"Other tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taken from your payments by contractors – CIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Balance Sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your business accounts include a Balance Sheet showing the assets, liabilities and capital of the business, fill in the relevant"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes below. If you do not have a balance sheet, go to box 100. Read the Self-employment (full) notes for further information."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Assets",null,null,null,"Liabilities"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,83,null,"Equipment, machinery and vehicles",null,91,null,"Trade creditors"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,84,null,"Other fixed assets",null,92,null,"Loans and overdrawn bank account balances"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,null,"Stock and work in progress",null,93,null,"Other liabilities and accruals"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(BD287:BD293)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,86,null,"Trade debtors",null,null,null,"Net business assets"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,null,"Net business assets (box 90 minus (boxes 91 to 93))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,null,"Bank/building society balances",null,null,null,{"$f":"AZ308-BD294","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital account"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,null,"Cash in hand"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,null,"Balance at start of period"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,89,null,"Other current assets and prepayments"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,null,"Net profit or loss (box 47 or box 48)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AZ308<>0,BD294<>0),IF(AG151>0,AG151,-AK151),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,"Total assets (total of boxes 83 to 89)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AZ287:AZ305)","v":0},null,97,null,"Capital introduced"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,null,"Drawings"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,null,"Balance at end of period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS(BD298-BD315)>0.0001,\"Please check Balance Sheet\",\"\")","v":""},null,null,null,{"$f":"BD303+BD306+BD309-BD312","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 5",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employment and partnerships for 2024–25 are less than £6,725 you do not have to pay Class 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"National Insurance contributions, but you may want to pay voluntary (box 100) to protect your rights to certain benefits."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,100,null,"If your total profits for 2024-25 are less than £6,725",null,null,null,102,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BR337=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""},null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,BR341=FALSE,supplementary3,Self_employment!BR341=FALSE,AU243>0),\"Warning - age, exception\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,null,"Please give any other information in this space"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ348&BK348&BL348&BM348&BO348&BP348&BQ348","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ349&BK349&BL349&BM349&BO349&BP349&BQ349","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,null,null,"SEF6",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L39&L40,28)","v":"(Please enter the name here)"},null,null,"SA103F","BusinessDetails","BusinessName"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"LEFT(L43&L44&L45,42)","v":""},null,null,null,null,"BusinessDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"LEFT(L49&L50,28)","v":"(Please enter the address he"},null,null,null,null,"BusinessAddressFirstLine"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"UPPER(LEFT(L53,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(S41,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"Q40","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"Q44","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"DT",{"$f":"Q48","v":0},null,null,null,null,"DateAccountingPeriodStarts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"DT",{"$f":"Q53","v":0},null,null,null,null,"DateAccountingPeriodEnds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"ZZ",{"$f":"IF(S58,\"yes\",\"\")","v":""},null,null,null,null,"ElectionToOptOutOfCashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"ZZ",{"$f":"IF(S66,\"yes\",\"\")","v":""},null,null,null,"OtherInformation","SpecialArrangementsApply"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"IF(S67,\"yes\",\"\")","v":""},null,null,null,null,"InformationProvidedLastYear"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BX492=\"yes\",0.001,0)+calc!J1337","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,"ZZ",{"$f":"IF(BR341=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,102,"MO",{"$f":"IF(BR341=TRUE,0,BP335)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,103,"Z2",{"$f":"LEFT(TRIM(BI348&BI349&BI350&BI351&BI352&BI353&BI354&BI355&BI356&BI357&BI358&BI359&BI360),20480)","v":""},null,null,null,"OtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(BX397:BX496)),1,SUM(BX397:BX496))","v":0}]

{"sheet":"Self_employment short 1","index":13,"n_rows":214,"n_cols":39,"rows_kept":214,"cut":false,"hidden":false,"merged":[[33,11,33,12],[34,11,34,12],[35,11,35,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the first SHORT SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[null,"Use this SELF EMPLOYMENT for the earlier of two periods"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (short)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (short) notes to check if you should use this page or the Self-employment (full) page."]
[null,null,null,null,null,null,null,null,null,"Business details"]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Description of business",null,null,5,null,"If your business started after 5 April 2024, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"start date DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q35),ISBLANK(Q35)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L55>0,L34&L35&L36=\"\"),\"Please enter description\",\"\")","v":""},null,null,6,null,"If your business ceased before 6 April 2025, enter the"]
[null,null,null,null,null,null,null,null,null,2,null,"Postcode of your business address",null,null,null,null,"final date of trading DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q39),ISBLANK(Q39)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,3,null,"If your business name, description, address or postcode",null,null,7,null,"Date your books or accounts are made up to "]
[null,null,null,null,null,null,null,null,null,null,null,"have changed in the last 12 months, put a tick in the box",null,null,null,null,"- between 31 March and 5 April 2025, or the final date"]
[null,null,null,null,null,null,null,null,null,null,null,"and give details in the ‘Any other information’ box of",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q43)=FALSE,ISBLANK(Q43)=FALSE),AND(L55>0,ISBLANK(Q43))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q35,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,"your tax return",null,null,null,null,null,null,null,{"$f":"IF(Q39=0,endyear,MIN(Q39,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"If you've used traditional accounting rather than",null,null,{"$f":"IF(OR(AD150=TRUE,AND(W138<6725,AD146=FALSE)),0,INT((T44-T43+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,4,null,"If you are a foster carer or shared lives carer, put a tick",null,null,null,null,"cash basis to calculate your income and expenses,"]
[null,null,null,null,null,null,null,null,null,null,null,"in the box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income – if your annual business turnover was below £90,000"]
[]
[null,null,null,null,null,null,null,null,null,9,null,"Your turnover – the takings, fees, sales or money earned",null,null,10,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1",null,"Trading income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L55>=90000,\"Too high - use the full pages\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Allowable business expenses",null,null,null,null,null,null,null,{"$f":"IF(AND(se2_total_expenses>0,(L55-AB110)>=90000),\"Turnover too high, check expenses\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may just put your total expenses in box 20, rather than filling in the whole section."]
[]
[]
[null,null,null,null,null,null,null,null,null,11,null,"Costs of goods bought for re-sale or goods used",null,null,16,null,"Accountancy, legal and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,12,null,"Car, van and travel expenses ",null,null,17,null,"Interest and bank and credit card etc. financial charges"]
[null,null,null,null,null,null,null,null,null,null,null,"– after private use proportion"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Phone, fax, stationery and other office costs"]
[null,null,null,null,null,null,null,null,null,13,null,"Wages, salaries and other staff costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Other allowable business expenses – client entertaining"]
[null,null,null,null,null,null,null,null,null,14,null,"Rent, rates, power and insurance costs",null,null,null,null,"costs are not an allowable expense"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L66:L79)+SUM(Q66:Q76)","v":0}]
[null,null,null,null,null,null,null,null,null,15,null,"Repairs and maintenance of property and equipment",null,null,20,null,"Total allowable expenses – total of boxes 11 to 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(se2_total_expenses),Q77,se2_total_expenses)","v":0},{"$f":"IF(AND(Q77>0,ABS(Q79-Q77)>0.001),\"Please check totals above\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Net profit – if your business income is more than your",null,null,22,null,"Or, net loss – if your expenses exceed your business "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 8 + box 9 minus box 20 is positive)",null,null,null,null,"income (if box 20 minus (box 8 + box 9) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,L55+Q54-Q79)","v":0},null,null,null,null,{"$f":"MAX(0,-L55-Q54+Q79)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax allowances for certain bulidings, vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Don’t include the cost of these in your business expenses."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Annual Investment Allowance",null,null,"25.1",null,"The Structures and Buildings Allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Allowance for small balance of unrelieved expenditure",null,null,"25.2",null,"Freeport and Investment Zones Structures"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and Buildings Allowance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Total balancing charges – for example where you have"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"disposed of items for more than their tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Other capital allowances"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your taxable profit may not be the same as your net profit. Please read the Self-employment (short) notes to see if you need to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Goods or services for your own use",null,null,29,null,"Loss brought forward from earlier years set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(W93>0,Q57>W93+SUM(AB110)+SUM(W119)),\"Please check box 10.1\",\"\")","v":""},null,null,null,"against this year’s profits "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- up to the amount in box 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Net business profit for tax purposes (if box 21 + box 26 +",null,null,null,null,null,{"$f":"IF(AB121>W125,\"Please check\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 27 minus (boxes 22 to 25.2) is positive)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Or if you've completed box 10.1",null,null,30,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 21 + box 26 + box 27 minus box 10.1)",null,null,null,null,"or box 10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q57>0,W93-AB93+AB110+W119-Q57,MAX(0,X125))","v":0},{"$f":"W93+AB110+W119-AB93-W102-W105-W108-W111-AB102-AB106","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total taxable profits or net business loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all Self-employments and Partnerships for 2024–25 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 36) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total taxable profits from this business (if box 28",null,null,32,null,"Net business loss for tax purposes (if boxes 22 to 25.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ box 30 minus box 29 is positive)",null,null,null,null,"minus (box 21 + box 26 + box 27) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,W125+AB125-AB121)","v":0},{"$f":"IF(AND(W138>0,AB138>0),\"Can't have profit and loss\",\"\")","v":""},null,null,null,{"$f":"MAX(0,-X125)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses, Class 2 and 4 NICs and CIS deductions",null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a loss for tax purposes (box 32), read the Self-employment (short) notes and fill in boxes 33 to 35 as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Loss from this tax year set-off against other income",null,null,36,null,"If your total profits for 2024-25 are less"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024-25",null,null,null,null,"than £6,725 and you choose to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs voluntarily, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD146=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Loss to be carried back to previous years and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (or capital gains)",null,null,37,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AD150=FALSE,supplementary3,Self_employment!BR341=FALSE,W138>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward",null,null,38,null,"Total CIS deductions taken from your payments by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB138-W146-W150+AC141-AB121)","v":0},null,null,null,null,"contractors – construction industry subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES2"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L34&L35&L36,42)","v":""},null,null,"SA103S","BusinessDetails","BusinessDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"UPPER(LEFT(L39,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"IF(S47,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"IF(S35,\"yes\",\"\")","v":""},null,null,null,null,"FosterEtcCarerIndicator"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"DT",{"$f":"$Q$35","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"$Q$39","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"$Q$43","v":0},null,null,null,null,"DateBusinessBooksAreMadeUpTo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"ZZ",{"$f":"IF(S48,\"yes\",\"\")","v":""},null,null,null,null,"ElectionToOptOutOfCashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"$L$55","v":0},null,null,null,"BusinessIncome","Turnover"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"Q54","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1","MO",{"$f":"Q57","v":0},null,null,null,null,"TradingIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"L66","v":0},null,null,null,"AllowableBusinessExpenses","CostOfGoods"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"L70","v":0},null,null,null,null,"CarVanAndTravelExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"L73","v":0},null,null,null,null,"WagesSalariesAndStaffCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"L76","v":0},null,null,null,null,"RentAndOtherPropertyCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"L79","v":0},null,null,null,null,"RepairsAndMaintenanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"Q66","v":0},null,null,null,null,"AccountancyAndLegalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"Q69","v":0},null,null,null,null,"InterestAndFinanceCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"Q72","v":0},null,null,null,null,"PhoneAndOtherOfficeCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"Q76","v":0},null,null,null,null,"OtherAllowableBusinessExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"Q79","v":0},null,null,null,null,"TotalAllowableExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"IF(W93>0,W93,-AB93)","v":0},null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"W102","v":0},null,null,null,"CapitalAllowances","AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W105","v":0},null,null,null,null,"AllowanceForSmallBalanceOfUnrelievedExpenditure"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1","MO",{"$f":"W108","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W111","v":0},null,null,null,null,"OtherCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.1","MO",{"$f":"AB102","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.2","MO",{"$f":"AB106","v":0},null,null,null,null,"FreeportAndInvestmentZonesStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"AB110","v":0},null,null,null,null,"TotalBalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"W119","v":0},null,null,null,"TaxableProfits","OwnGoodsAndServices"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"W125","v":0},null,null,null,null,"NetBusinessProfitForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"AB121","v":0},null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"AB125","v":0},null,null,null,null,"AnyOtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W138","v":0},null,null,null,"ProfitsLossesNICsAndCIS","TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"AB138","v":0},null,null,null,null,"NetBusinessLossForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W146","v":0},null,null,null,null,"LossOfYearSetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"W150","v":0},null,null,null,null,"LossToCarryBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W154","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"ZZ",{"$f":"IF(AD146,\"yes\",\"\")","v":""},null,null,null,null,"PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIC £","MO",{"$f":"IF(AH209=\"yes\",0.01,0)+calc!J1338","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"ZZ",{"$f":"IF(AD150,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB155","v":0},null,null,null,null,"SubContractorsTaxDeduction"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AH171:AH212)),1,SUM(AH171:AH212))+IF(AH174=\"yes\",1,0)","v":0}]

{"sheet":"Self_employment short 2","index":14,"n_rows":214,"n_cols":39,"rows_kept":214,"cut":false,"hidden":false,"merged":[[33,11,33,12],[34,11,34,12],[35,11,35,12]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the second SHORT SELF-EMPLOYMENT section of SA2000 and looks like:"]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[null,"Use this SELF EMPLOYMENT for the earlier of two periods"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Self-employment (short)"]
[null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (short) notes to check if you should use this page or the Self-employment (full) page."]
[null,null,null,null,null,null,null,null,null,"Business details"]
[]
[null,null,null,null,null,null,null,null,null,1,null,"Description of business",null,null,5,null,"If your business started after 5 April 2024, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"start date DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q35),ISBLANK(Q35)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L55>0,L34&L35&L36=\"\"),\"Please enter description\",\"\")","v":""},null,null,6,null,"If your business ceased before 6 April 2025, enter the"]
[null,null,null,null,null,null,null,null,null,2,null,"Postcode of your business address",null,null,null,null,"final date of trading DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q39),ISBLANK(Q39)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,3,null,"If your business name, description, address or postcode",null,null,7,null,"Date your books or accounts are made up to "]
[null,null,null,null,null,null,null,null,null,null,null,"have changed in the last 12 months, put a tick in the box",null,null,null,null,"- between 31 March and 5 April 2025, or the final date"]
[null,null,null,null,null,null,null,null,null,null,null,"and give details in the ‘Any other information’ box of",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q43)=FALSE,ISBLANK(Q43)=FALSE),AND(L55>0,ISBLANK(Q43))),\"Please enter a date\",\"\")","v":""},null,{"$f":"MAX(Q35,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,"your tax return",null,null,null,null,null,null,null,{"$f":"IF(Q39=0,endyear,MIN(Q39,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"If you've used traditional accounting rather than",null,null,{"$f":"IF(OR(AD150=TRUE,AND(W138<6725,AD146=FALSE)),0,INT((T44-T43+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,4,null,"If you are a foster carer or shared lives carer, put a tick",null,null,null,null,"cash basis to calculate your income and expenses,"]
[null,null,null,null,null,null,null,null,null,null,null,"in the box",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income – if your annual business turnover was below £90,000"]
[]
[null,null,null,null,null,null,null,null,null,9,null,"Your turnover – the takings, fees, sales or money earned",null,null,10,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1",null,"Trading income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L55>=90000,\"Too high - use the full pages\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Allowable business expenses",null,null,null,null,null,null,null,{"$f":"IF(AND(se3_total_expenses>0,(L55-AB110)>=90000),\"Turnover too high, check expenses\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may just put your total expenses in box 20, rather than filling in the whole section."]
[]
[]
[null,null,null,null,null,null,null,null,null,11,null,"Costs of goods bought for re-sale or goods used",null,null,16,null,"Accountancy, legal and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,12,null,"Car, van and travel expenses ",null,null,17,null,"Interest and bank and credit card etc. financial charges"]
[null,null,null,null,null,null,null,null,null,null,null,"– after private use proportion"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Phone, fax, stationery and other office costs"]
[null,null,null,null,null,null,null,null,null,13,null,"Wages, salaries and other staff costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Other allowable business expenses – client entertaining"]
[null,null,null,null,null,null,null,null,null,14,null,"Rent, rates, power and insurance costs",null,null,null,null,"costs are not an allowable expense"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L66:L79)+SUM(Q66:Q76)","v":0}]
[null,null,null,null,null,null,null,null,null,15,null,"Repairs and maintenance of property and equipment",null,null,20,null,"Total allowable expenses – total of boxes 11 to 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(se3_total_expenses),Q77,se3_total_expenses)","v":0},{"$f":"IF(AND(Q77>0,ABS(Q79-Q77)>0.001),\"Please check totals above\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES 1",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Net profit – if your business income is more than your",null,null,22,null,"Or, net loss – if your expenses exceed your business "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"expenses (if box 8 + box 9 minus box 20 is positive)",null,null,null,null,"income (if box 20 minus (box 8 + box 9) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,L55+Q54-Q79)","v":0},null,null,null,null,{"$f":"MAX(0,-L55-Q54+Q79)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax allowances for certain bulidings, vehicles and equipment (capital allowances)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Don’t include the cost of these in your business expenses."]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Annual Investment Allowance",null,null,"25.1",null,"The Structures and Buildings Allowance"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Allowance for small balance of unrelieved expenditure",null,null,"25.2",null,"Freeport and Investment Zones Structures"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and Buildings Allowance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Total balancing charges – for example where you have"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"disposed of items for more than their tax value"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Other capital allowances"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your taxable profit may not be the same as your net profit. Please read the Self-employment (short) notes to see if you need to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"make any adjustments and fill in the boxes which apply to arrive at your taxable profit for the year."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Goods or services for your own use",null,null,29,null,"Loss brought forward from earlier years set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(W93>0,Q57>W93+SUM(AB110)+SUM(W119)),\"Please check box 10.1\",\"\")","v":""},null,null,null,"against this year’s profits "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- up to the amount in box 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Net business profit for tax purposes (if box 21 + box 26 +",null,null,null,null,null,{"$f":"IF(AB121>W125,\"Please check\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 27 minus (boxes 22 to 25.2) is positive)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Or if you've completed box 10.1",null,null,30,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(box 21 + box 26 + box 27 minus box 10.1)",null,null,null,null,"or box 10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q57>0,W93-AB93+AB110+W119-Q57,MAX(0,X125))","v":0},{"$f":"W93+AB110+W119-AB93-W102-W105-W108-W111-AB102-AB106","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total taxable profits or net business loss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all Self-employments and Partnerships for 2024–25 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 36) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total taxable profits from this business (if box 28",null,null,32,null,"Net business loss for tax purposes (if boxes 22 to 25.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+ box 30 minus box 29 is positive)",null,null,null,null,"minus (box 21 + box 26 + box 27) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,W125+AB125-AB121)","v":0},{"$f":"IF(AND(W138>0,AB138>0),\"Can't have profit and loss\",\"\")","v":""},null,null,null,{"$f":"MAX(0,-X125)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses, Class 2 and 4 NICs and CIS deductions",null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a loss for tax purposes (box 32), read the Self-employment (short) notes and fill in boxes 33 to 35 as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Loss from this tax year set-off against other income",null,null,36,null,"If your total profits for 2024-25 are less"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024-25",null,null,null,null,"than £6,725 and you choose to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs voluntarily, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD146=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Loss to be carried back to previous years and set-off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (or capital gains)",null,null,37,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AD150=FALSE,supplementary3,Self_employment!BR341=FALSE,W138>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward",null,null,38,null,"Total CIS deductions taken from your payments by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB138-W146-W150+AC141-AB121)","v":0},null,null,null,null,"contractors – construction industry subcontractors only"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES2"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L34&L35&L36,42)","v":""},null,null,"SA103S","BusinessDetails","BusinessDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"UPPER(LEFT(L39,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"IF(S47,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"IF(S35,\"yes\",\"\")","v":""},null,null,null,null,"FosterEtcCarerIndicator"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"DT",{"$f":"$Q$35","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"DT",{"$f":"$Q$39","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"$Q$43","v":0},null,null,null,null,"DateBusinessBooksAreMadeUpTo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"ZZ",{"$f":"IF(S48,\"yes\",\"\")","v":""},null,null,null,null,"ElectionToOptOutOfCashBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"$L$55","v":0},null,null,null,"BusinessIncome","Turnover"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"Q54","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1","MO",{"$f":"Q57","v":0},null,null,null,null,"TradingIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"L66","v":0},null,null,null,"AllowableBusinessExpenses","CostOfGoods"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"L70","v":0},null,null,null,null,"CarVanAndTravelExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"L73","v":0},null,null,null,null,"WagesSalariesAndStaffCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"L76","v":0},null,null,null,null,"RentAndOtherPropertyCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"L79","v":0},null,null,null,null,"RepairsAndMaintenanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"Q66","v":0},null,null,null,null,"AccountancyAndLegalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"Q69","v":0},null,null,null,null,"InterestAndFinanceCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"Q72","v":0},null,null,null,null,"PhoneAndOtherOfficeCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"Q76","v":0},null,null,null,null,"OtherAllowableBusinessExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"Q79","v":0},null,null,null,null,"TotalAllowableExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"IF(W93>0,W93,-AB93)","v":0},null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"W102","v":0},null,null,null,"CapitalAllowances","AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W105","v":0},null,null,null,null,"AllowanceForSmallBalanceOfUnrelievedExpenditure"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1","MO",{"$f":"W108","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W111","v":0},null,null,null,null,"OtherCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.1","MO",{"$f":"AB102","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.2","MO",{"$f":"AB106","v":0},null,null,null,null,"FreeportAndInvestmentZonesStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"AB110","v":0},null,null,null,null,"TotalBalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"W119","v":0},null,null,null,"TaxableProfits","OwnGoodsAndServices"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"W125","v":0},null,null,null,null,"NetBusinessProfitForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"AB121","v":0},null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"AB125","v":0},null,null,null,null,"AnyOtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W138","v":0},null,null,null,"ProfitsLossesNICsAndCIS","TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"AB138","v":0},null,null,null,null,"NetBusinessLossForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W146","v":0},null,null,null,null,"LossOfYearSetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"W150","v":0},null,null,null,null,"LossToCarryBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W154","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"ZZ",{"$f":"IF(AD146,\"yes\",\"\")","v":""},null,null,null,null,"PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIC £","MO",{"$f":"IF(AH209=\"yes\",0.001,0)+calc!J1339","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"ZZ",{"$f":"IF(AD150,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB155","v":0},null,null,null,null,"SubContractorsTaxDeduction"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AH171:AH212)),1,SUM(AH171:AH212))","v":0}]

{"sheet":"Lloyds","index":15,"n_rows":358,"n_cols":22,"rows_kept":358,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"HM Revenue",null,null,null,null,null,"Lloyd's underwriters"]
[null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
["If your final syndicate results were declared and your Lloyd’s deposit was released before 1 January 2024, do not complete "]
["these pages. Please read the Lloyd’s underwriters notes for more information."]
[null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[]
[]
["Income from personal funds at Lloyd’s – UK interest (year ended 31 December 2024)"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[null,null,"UK interest which has not been taxed",null,null,null,null,"UK interest which has been taxed already"]
[1,null,"Untaxed interest from UK banks or building societies,",null,null,3,null,"Taxed interest from any other UK savings and"]
[null,null,"UK unit trusts etc and gilts – the amount received",null,null,null,null,"investments – after tax taken off"]
[]
[]
[null,null,"Accrued Income Scheme and deeply"]
[null,null,"discounted securities",null,null,4,null,"Tax taken off"]
[2,null,"Profits from Accrued Income Scheme and deeply"]
[null,null,"discounted securities"]
[null,null,null,null,null,5,null,"Total UK interest and tax taken off (total of boxes 1 to 4)"]
[null,null,null,null,null,null,null,{"$f":"C20+C27+H21+H24","v":0}]
[]
[]
["Income from personal funds at Lloyd’s – UK dividends (year ended 31 December 2024)"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[]
[6,null,"Stock dividends from UK companies – the amount of",null,null,9,null,"Other dividends and distributions from"]
[null,null,"dividend received",null,null,null,null,"UK companies – the amount received (Property Income"]
[null,null,null,null,null,null,null,"Distributions (PIDs) go in box 3 above)"]
[]
[null,null,"Box 7 is not in use"]
[]
[null,null,null,null,null,null,null,"Box 10 is not in use"]
[8,null,"Bonus issues of securities and redeemable shares"]
[]
[null,null,null,null,null,11,null,"Total UK company dividends and distributions"]
[null,null,null,null,null,null,null,"(boxes 6 + box 8 + box 9)"]
[null,null,null,null,null,null,null,{"$f":"C36+C42+H37","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
["Foreign sources income from assets in personal funds at Lloyd’s"]
["(year ended 31 December 2024)"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[null,null,"Non-UK interest and other foreign",null,null,null,null,"Non-UK dividends"]
[null,null,"sources income"]
[12,null,"Net amount received",null,null,15,null,"Amount received"]
[]
[]
[13,null,"Amount of foreign tax taken off",null,null,16,null,"Amount of foreign tax taken off"]
[]
[]
[14,null,"Amount of UK tax taken off",null,null,17,null,"Amount of Special Withholding Tax or UK tax taken off"]
[]
[]
[null,null,null,null,null,18,null,"Total non-UK income (total of boxes 12 to 17)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C75:C81)+SUM(H75:H81)","v":0}]
[]
[]
[null,null,null,null,null,null,null,"Box 19 is not in use"]
[]
[]
[]
["Other Lloyd’s receipts"]
["Please read the Lloyd’s underwriters notes before filling in this section"]
[]
[]
[20,null,"Aggregate syndicate profits",null,null,24,null,"Repayments of foreign tax previously allowed"]
[null,null,null,{"$f":"IF(AND(SUM(C144)>0,SUM(C96)>0),\"Can't have both profits and losses\",\"\")","v":""},null,null,null,"by deduction"]
[]
[21,null,"Net withdrawal/release from Special Reserve Fund"]
[null,null,null,null,null,25,null,"Other Lloyd’s non-syndicate income"]
[]
[22,null,"Stop loss recoveries"]
[null,null,null,null,null,26,null,"Total of other Lloyd’s receipts (total of boxes 20 to 25)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C96:C105)+SUM(H97:H100)","v":0}]
[23,null,"Compensation receipts"]
[]
[]
[]
["Total Lloyd’s income"]
[]
[]
[27,null,"Total Lloyd’s income (box 5 + box 11 + box 18 + box 26)"]
[null,null,{"$f":"H27+H45+H84+H103","v":0}]
[]
[]
["Foreign tax repayments"]
[]
[]
[28,null,"If you have received a repayment of foreign tax on which"]
[null,null,"Foreign Tax Credit Relief was given – enter the amount"]
[null,null,"below and, if you are calculating your tax, copy this figure to"]
[null,null,"box 14 on the Tax calculation summary page"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
["Lloyd’s losses and expenses",null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""}]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[29,null,"Aggregate syndicate losses",null,null,35,null,"Lloyd’s Member’s Associations expenses paid"]
[null,null,null,{"$f":"IF(AND(SUM(C144)>0,SUM(C96)>0),\"Can't have both profits and losses\",\"\")","v":""}]
[]
[30,null,"Net transfer to Special Reserve Fund",null,null,36,null,"Member’s Agent profit commission and salaries"]
[]
[]
[31,null,"Stop loss premiums paid",null,null,37,null,"Fees for bank guarantees/letters of credit"]
[]
[]
[32,null,"Personal Quota Share and Exeat premiums paid",null,null,38,null,"Accountancy fees"]
[]
[]
[33,null,"Estate Protection Plan premiums paid",null,null,39,null,"Other Lloyd’s expenses"]
[]
[]
[34,null,"Interest paid on loans to fund underwriting",null,null,40,null,"Total losses and expenses (total of boxes 29 to 39)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C144:C159)+SUM(H144:H156)","v":0}]
[]
[]
["Total incomings and outgoings"]
["Compare your total Lloyd’s income in box 27 with your total losses and expenses in box 40. If the amount in box 40 is less than"]
["the amount in box 27, you have made a profit. If the amount in box 40 is more than the amount in box 27, you have made a loss."]
["Enter the amount of the profit in box 41, or the amount of the loss in box 42"]
[]
[41,null,"Amount of profit (if box 27 minus box 40 is a",null,null,42,null,"Amount of loss (if box 27 minus box 40 is a"]
[null,null,"positive amount)",null,null,null,null,"negative amount)"]
[null,null,{"$f":"MAX(0,C112-H159)","v":0},null,null,null,null,{"$f":"MAX(0,-C112+H159)","v":0}]
[]
["Lloyd’s foreign tax"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[43,null,"Foreign tax on personal fund income (box 13 + box 16)",null,null,46,null,"Syndicate foreign tax"]
[null,null,{"$f":"C78+H78","v":0}]
[]
[44,null,"US income tax paid",null,null,47,null,"Additional payments of foreign tax"]
[]
[]
[45,null,"Canadian tax paid",null,null,48,null,"Total foreign tax (total of boxes 43 to 47)"]
[null,null,null,null,null,null,null,{"$f":"SUM(C175:C181)+SUM(H175:H178)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 3",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
["Calculating Lloyd’s taxable profits or allowable losses"]
[]
[null,null,"If you made a profit fill in boxes 49 to 52",null,null,null,null,"If you made a loss fill in boxes 53 to 58"]
[49,null,"Profit from box 41",null,null,53,null,"Loss from box 42"]
[null,null,{"$f":"C169","v":0},null,null,null,null,{"$f":"H169","v":0}]
[]
[50,null,"Foreign tax claimed as a deduction – only if Foreign Tax",null,null,54,null,"Foreign tax claimed as a deduction – from box 48"]
[null,null,"Credit Relief has not been claimed on the Foreign pages",null,null,null,null,{"$f":"IF(AND(H169>0,OR(lloyds_foreign=TRUE,lloyds_foreign=-1)),H181,0)","v":0},-1]
[null,null,{"$f":"IF(AND(C169>0,OR(lloyds_foreign=-1,lloyds_foreign=TRUE)),H181,0)","v":0}]
[null,null,null,null,null,55,null,"Loss for the year 2024–25 (box 53 + box 54)"]
[51,null,"Lloyd's losses brought forward from earlier years",null,null,null,null,{"$f":"H212+H215","v":0}]
[null,null,"used against this year’s profits – copy this amount to"]
[null,null,"box 60 below",null,null,56,null,"Loss set-off against other income for 2024–25"]
[]
[]
[52,null,"Total taxable profits from Lloyd's (box 49 minus",null,null,57,null,"Loss carried back to set against earlier years"]
[null,null,"(box 50 + box 51))"]
[null,null,{"$f":"C212-C216-C221","v":0}]
[null,null,null,null,null,58,null,"Unused loss available to carry forward after all"]
[null,null,null,null,null,null,null,"other set offs"]
[null,null,null,null,null,null,null,{"$f":"H218-H221-H224-H224","v":0}]
[]
[]
["Lloyd’s losses reconciliation"]
[]
[]
[59,null,"Losses brought forward from earlier years",null,null,61,null,"Unused loss from 2024–25 – from box 58"]
[null,null,null,null,null,null,null,{"$f":"H228","v":0}]
[]
[60,null,"Losses brought forward used against this year’s profits",null,null,62,null,"Total loss available to carry forward"]
[null,null,"– the amount from box 51",null,null,null,null,"(box 59 minus box 60, or (box 59 + box 61)"]
[null,null,{"$f":"C221","v":0},null,null,null,null,{"$f":"IF(H235>0,C235+H235,C235-C239)","v":0}]
[]
[]
[]
[]
[]
[]
["Class 2 and Class 4 National Insurance contributions (NICs)"]
[]
[]
[63,null,"If your total profits for 2024-25 are less than £6,725",null,null,65,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,"and you choose to pay Class 2 NICs voluntarily, put a tick"]
[null,null,"in the box",null,null,null,null,null,null,false]
[null,null,null,{"$f":"IF(AND(J251=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""},null,null,null,null,null,{"$f":"startyear","v":45388}]
[null,null,null,null,null,null,null,null,null,{"$f":"endyear","v":45752}]
[64,null,"If you are exempt from paying Class 4 NICs, put a tick in ",null,null,null,null,null,null,{"$f":"IF(OR(J256=TRUE,AND(J251=FALSE,C225-ABS(H250)<6725)),0,INT((J253-J252+1)/7))","v":0}]
[null,null,"the box"]
[null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,J256=FALSE,supplementary3,Self_employment!BR341=FALSE,'Self_employment short 1'!AD150=FALSE,Partnership!AZ264=FALSE,C225>0),\"Warning - age, exception\",\"\")","v":""}]
[]
["Any other information"]
[]
[]
[66,null,"Please give any other information in this space"]
[null,{"$f":"C262&D262&E262&F262&G262&H262&I262","v":""}]
[null,{"$f":"C263&D263&E263&F263&G263&H263&I263","v":""}]
[null,""]
[null,""]
[null,""]
[null,""]
[null,""]
[]
[]
["SA103L",null,null,null,null,"LU 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LloydsForm"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$f":"C20","v":0},null,null,"SA103L","UKIncome","UKInterest","BankEtcAndGiltUntaxedInterest"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"C27","v":0},null,null,null,null,null,"AccruedIncomeSchemeAggregateAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"H21","v":0},null,null,null,null,null,"TaxedUnitTrustEtcInterest"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"H24","v":0},null,null,null,null,null,"TaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"H27","v":0},null,null,null,null,null,"TotalUKInterestAndTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"C36","v":0},null,null,null,null,"UKDividends","StockDividendsAmountReceived"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"C42","v":0},null,null,null,null,null,"BonusIssuesOfSecuritiesAndRedeemableShares"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"H37","v":0},null,null,null,null,null,"OtherDistributionsAmountReceived"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"H45","v":0},null,null,null,null,null,"TotalUKDividendsAndDistributions"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"C75","v":0},null,null,null,"ForeignIncome","Interest","ForeignInterestEtcAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"C78","v":0},null,null,null,null,null,"ForeignTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"C81","v":0},null,null,null,null,null,"UKTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"H75","v":0},null,null,null,null,"Dividends","NonUKDividendsAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"H78","v":0},null,null,null,null,null,"ForeignTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"H81","v":0},null,null,null,null,null,"UKTaxDeducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"H84","v":0},null,null,null,null,null,"TotalNonUKIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"C96","v":0},null,null,null,"OtherReceipts","AggregateSyndicateProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"C99","v":0},null,null,null,null,"SpecialReserveFundNetWithdrawalRelease"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"C102","v":0},null,null,null,null,"StopLossRecoveries"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"C105","v":0},null,null,null,null,"CompensationReceipts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"H97","v":0},null,null,null,null,"RepaymentOfForeignTaxDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"H100","v":0},null,null,null,null,"OtherNonsyndicateIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"H103","v":0},null,null,null,null,"TotalOtherLloydsReceipts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"C112","v":0},null,null,null,"TotalLloydsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"C122","v":0},null,null,null,"RepaymentOfForeignTaxTaxCreditRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"C144","v":0},null,null,null,"LossesAndExpenses","AggregateSyndicateLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"C147","v":0},null,null,null,null,"SpecialReserveFundNetTransfer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"C150","v":0},null,null,null,null,"StopLossPremiumsPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"C153","v":0},null,null,null,null,"PersonalQuotaShareAndExeatPremiums"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"C156","v":0},null,null,null,null,"EstateProtectionPlanPremiums"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"C159","v":0},null,null,null,null,"UnderwritingLoanInterest"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"H144","v":0},null,null,null,null,"LloydsMembersAssociationExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"H147","v":0},null,null,null,null,"MembersAgentProfitCommissionAndSalaries"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"H150","v":0},null,null,null,null,"BankGuaranteelettersOfCreditFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"H153","v":0},null,null,null,null,"AccountancyFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"H156","v":0},null,null,null,null,"OtherLloydsExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"H159","v":0},null,null,null,null,"TotalLossesAndExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"C169","v":0},null,null,null,"ProfitAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,42,"MO",{"$f":"H169","v":0},null,null,null,"LossAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"C175","v":0},null,null,null,"ForeignTax","ForeignTaxOnPersonalFundIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,44,"MO",{"$f":"C178","v":0},null,null,null,null,"USIncomeTaxPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"C181","v":0},null,null,null,null,"CanadianTaxPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,46,"MO",{"$f":"H175","v":0},null,null,null,null,"SyndicateForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"H178","v":0},null,null,null,null,"AdditionalPaymentsOfForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,48,"MO",{"$f":"H181","v":0},null,null,null,null,"TotalForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,49,"MO",{"$f":"C212","v":0},null,null,null,"TaxableProfits","ProfitAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,50,"MO",{"$f":"C216","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,51,"MO",{"$f":"C221","v":0},null,null,null,null,"UnusedLossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"IF(AND(OR(P339>0,P340>0),C225=0),0.001,C225)","v":0},null,null,null,null,"TotalTaxableProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,53,"MO",{"$f":"H212","v":0},null,null,null,"AllowableLosses","LossAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,54,"MO",{"$f":"H215","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,55,"MO",{"$f":"H218","v":0},null,null,null,null,"LossForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,56,"MO",{"$f":"H221","v":0},null,null,null,null,"LossOffsetAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,57,"MO",{"$f":"H224","v":0},null,null,null,null,"LossCarriedBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,58,"MO",{"$f":"H228","v":0},null,null,null,null,"UnusedLossesToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,59,"MO",{"$f":"C235","v":0},null,null,null,"LossesReconciliation","LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,60,"MO",{"$f":"C239","v":0},null,null,null,null,"LossesUsedAgainstProfitsOfYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,61,"MO",{"$f":"H235","v":0},null,null,null,null,"UnusedLossFromTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,62,"MO",{"$f":"H239","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,63,"ZZ",{"$f":"IF(J251=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(P352=\"yes\",0.01,0)+calc!J1340","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,64,"ZZ",{"$f":"IF(J256=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,65,"MO",{"$f":"IF(J256=TRUE,0,H250)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,66,"Z2",{"$f":"LEFT(TRIM(B262&B263&B264&B265&B266&B267&B268),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(P293:P356)),1,SUM(P293:P356))","v":0}]

{"sheet":"Partnership short","index":16,"n_rows":320,"n_cols":62,"rows_kept":320,"cut":false,"hidden":false,"merged":[[170,33,170,34],[171,33,171,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the SHORT PARTNERSHIP section of SA2000 and looks like:"]
[]
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[null,"Click with the mouse to go to a page"]
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[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,4.7]
[null,null,null,null,null,null,null,null,null,null,null,"utr"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"description"]
[null,null,null,null,null,null,null,null,null,null,null,4.7]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.28]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.3099999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.68]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
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[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.76]
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[null,null,null,null,null,null,null,null,null,null,null,4.78]
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[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (short)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 5 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP168<>AP189,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you became a partner after 5 April 2024, enter the ",null,null,{"$f":"LEFT(AI168,1)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUBSTITUTE(AH168,\" \",\"\")","v":""},null,null,null,"date you joined the partnership DD/MM/YYYY",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI168,1))),0,VALUE(LEFT(AI168,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH194<>0,AH168=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$168,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Partnership name",null,null,null,null,null,null,null,{"$f":"MID($AI$168,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"If you left the partnership after 5 April 2024 and ",null,null,{"$f":"MID($AI$168,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"before 6 April 2025, enter the date you left",null,null,{"$f":"MID($AI$168,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH168>0,AH171&AH172=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"MID($AI$168,6,1)*10","v":{"$error":"#VALUE!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM169),ISBLANK(AM169)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the ‘Partnership (short)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes’. If your partnership’s accounting date is not between 31 March and 5 April you will need to apportion your share of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership’s profits from each accounting period to the tax year – use box 9 to adjust your share of the profit or loss (box 8).  If"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the partnership carries on certain trades or professions, or in certain situations, you may need to make further tax adjustments 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,"boxes 10 to 12. If you have untaxed transition profit from 2023–24 you will need to complete the ‘Partnership (full)’ page.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you want to enter a loss, or an adjustment needs to be taken off, put a minus (–) in the box next to the £ sign."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$168,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP169:AP187)),0,11-MOD(SUM(AP169:AP187),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP188>9,AP188-9,AP188)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 6 and 7 are not in use",null,null,"Boxes 13, 14 and 15 are not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(AM169,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,16,null,"Adjusted profit for 2024–25 - see the working sheet ",null,{"$f":"IF(AM173=0,endyear,MIN(AM173,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or box 12 on the Partnership Statement",null,null,null,null,"in the notes",{"$f":"AH194+AH199-AH211","v":0},{"$f":"IF(OR(BA244=TRUE,AND(BA241=FALSE,AM210-ABS(AX244)<6725)),0,INT((AO192-AO191+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN193>=0,AN193+AH203+AH207,MAX(0,AH203+AH207))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Adjustment where the partnership's accounting period",null,null,17,null,"Losses brought forward from earlier years set-off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ended before 31 March 2025 or where the partnership's",null,null,null,null,"against this year's profit (up to the amount in box 16)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting period was not 12 months long"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Taxable profits after losses brought forward "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,null,null,"(box 16 minus box 17)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- from box 11A on the Partnership Statement",null,null,null,null,{"$f":"AM194-AM198","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Averaging adjustment – only for farmers, market ",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Your share of total taxable profits from the "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax",null,null,null,null,"partnership’s business for 2024–25 (box 18 + box 19)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief isn't been claimed on the Foreign pages",null,null,null,null,{"$f":"AM202+AM206","v":0}]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104S",null,null,null,"PS 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 6 & \" of \" & tupp25)","v":""},null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2024–25 – see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"set-off against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN193<0,-AN193,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024–25",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM194>0,AX220-AM198,AX220+AS226-AS230-AX226))","v":0},{"$f":"IF(parfu2_print_page_1losscf<0,\"Don't forget loss b/fwd\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all Self-employments and Partnerships for 2024–25 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Read the Partnership (short) notes."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2024-25 are less than £6,725",null,null,26,null,"If you are exempt from Class 4 NICs, put a tick in  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily, put a tick",null,null,null,null,"the box – read the notes "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(BA241=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,BA244=FALSE,supplementary4,Self_employment!BR341=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AM210>0),\"Warning - age, exception\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership untaxed interest"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Your share of untaxed interest – from box 13 ",null,null,null,null,"Box 29 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Your share of Construction Industry Scheme deductions",null,null,31,null,"Your share of any tax taken off trading income "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"made by contractors – from box 24 on the Partnership",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Statement",null,null,null,null,"on the Partnership Statement "]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"Please give any other information in this space "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS268&AT268&AU268&AV268&AW268&AX268&AY268","v":""}]
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{"sheet":"Partnership","index":17,"n_rows":556,"n_cols":94,"rows_kept":556,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the first FULL PARTNERSHIP section of SA2000 and looks like:"]
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[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[null,"Total Class 2 Charge (if available from HMRC)"]
[null,"(otherwise we will calculate it from the business start and end dates)"]
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[null,null,null,null,null,null,null,null,29,null,null,"xxx"]
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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,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP194,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you became a partner after 5 April 2024, enter",null,null,{"$f":"LEFT(AI172,1)","v":"0"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"the date you joined the partnership DD/MM/YYYY",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH199<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM177),ISBLANK(AM177)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,4,null,"If you left the partnership after 5 April 2024",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and before 6 April 2025, enter the date you left",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the ‘Partnership (full)",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes’. If your partnership’s accounting date is not between 31 March and 5 April you will need to apportion your share of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership’s profits from each accounting period to the tax year – use box 9 to adjust your share of the profit or loss (box 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,"If the partnership carries on certain trades or professions, or in certain situations, you may need to make further 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,null,null,null,null,null,null,null,null,"in boxes 10 to 12. If you have untaxed transition profit from 2023–24 enter the amount treated as arising this year in box 16.3  –"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you ceased to be partner in the year enter all your untaxed transition profit. If you want to enter a loss, or an adjustment needs"]
[null,null,null,null,null,null,null,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 be taken off, put a minus (–) in the box next to the £ sign."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 6 and 7 are not in use",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AM173,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM177=0,endyear,MIN(AM177,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX235-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Adjustment where the partnership's accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ended before 31 March 2025 or where the partnership'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,"accounting period was not 12 months long"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 13, 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- from box 11A on the Partnership Statement",null,null,null,null,"in the notes)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K53","v":0},null,null,null,null,{"$f":"IF(AN211>=0,AN211+AH208+AM197,MAX(0,AH208+AM197))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AH199+AH204-AM201","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN211","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s trading or professional profits (continued)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 16.1 and 16.2 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.3",null,"Spread of the transition profit treated as arising",null,null,18,null,"Taxable profits after losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AM208-AS236","v":0},{"$f":"IF(AX227<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS232>AS227,\"16.4 is too large\",\"\")","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,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Losses brought forward from earlier years set off ",null,null,null,null,"partnership’s business for 2024–25"]
[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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX227+AX231","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2024–25 - see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024–25",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM208>0,AX218-AS236,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2024-25 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2024-25 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR341=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,AX235>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ261=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 2"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade whose accounting date is not between 31 March and 5 April, you will 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,"adjustments to arrive at your share of the partnership's source of untaxed income, profit or loss for the tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the 'Partnership (full) notes' for more information."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"including adjustment for the tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K61","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Adjustment to untaxed savings income including",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD290+BD294","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD301+BI290-BI294","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD297+BI298","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2024–25 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"- including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD312+BD316-BD320)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2024–25 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2024–25 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD332+BD336)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K82","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for the tax year"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2024–25 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN352+BN356-BN360","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN370+BN374-BS370","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2024–25 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K100","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN381+BN385-BN389-BN393)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,null,"Share of total untaxed income - other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 64, 65 and 66 are not in use",null,null,null,null,"income (box 41 + box 44 + box 48 + box 55 + box 60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BI317+BI331+BN363+BS374+BN396","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX441-CC430","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX430-BX434","v":0},null,null,null,null,{"$f":"K90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K88","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX235+CC423+CC437-CC441","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
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[]
[]
[]
[]
[]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
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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,8,"MO",{"$f":"AH199","v":0},null,null,null,"ShareOfProfits","ShareOfPartnershipProfitOrLoss"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"AM208","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.3,"MO",{"$f":"AS227","v":0},null,null,null,null,"SpreadTransitionProfitTreatedAsArising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.399999999999999,"MO",{"$f":"AS232","v":0},null,null,null,null,"LossBroughtForwardUsedAgainstSpreadTransitionProfit"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI486>0,AX227=0),0.001,AX227)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(AZ264=TRUE,0,AX264)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"BD297","v":0},null,null,null,null,null,"AdjustedUKSavingsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"BD301","v":0},null,null,null,null,null,"ForeignIncome","ForeignUntaxedSavingsIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"BI290","v":0},null,null,null,null,null,null,"ForeignUntaxedSavingsAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"BI294","v":0},null,null,null,null,null,null,"TotalForeignTaxTakenOff"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"41.2","MO",{"$f":"BI324","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,"MO",{"$f":"CC430","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"MO",{"$f":"CC437","v":0},null,null,null,null,"ShareOfOtherTaxedIncome","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"MO",{"$f":"CC441","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX449","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,"MO",{"$f":"BX456","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX461","v":0},null,null,null,null,"ShareOfTaxTakenOffByContractors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,79,"MO",{"$f":"CC457","v":0},null,null,null,null,"ShareOfTaxTakenOffTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC460","v":0},null,null,null,null,"ShareOfTotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(CI477:CI554)),1,SUM(CI477:CI554))","v":0}]

{"sheet":"Partnership (3)","index":18,"n_rows":556,"n_cols":94,"rows_kept":556,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the third PARTNERSHIP section of SA2000 and looks like:"]
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[null,null,null,null,null,null,null,null,null,null,null,4.7]
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[null,null,null,null,null,null,null,null,null,null,null,4.3600000000000003]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.68]
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[null,null,null,null,null,null,null,null,null,null,null,4.71]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
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[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.76]
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[null,null,null,null,null,null,null,null,null,null,null,4.78]
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[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,0]
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[null,null,null,null,null,null,null,null,null,null,null,"gains"]
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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,"HM Revenue",null,null,null,null,null,"Partnership (full)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Taxpayer Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP194,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you became a partner after 5 April 2024, enter",null,null,{"$f":"LEFT(AI172,1)","v":"0"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"the date you joined the partnership DD/MM/YYYY",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH199<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM177),ISBLANK(AM177)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,4,null,"If you left the partnership after 5 April 2024",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and before 6 April 2025, enter the date you left",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the ‘Partnership (full)",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes’. If your partnership’s accounting date is not between 31 March and 5 April you will need to apportion your share of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership’s profits from each accounting period to the tax year – use box 9 to adjust your share of the profit or loss (box 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,"If the partnership carries on certain trades or professions, or in certain situations, you may need to make further 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,null,null,null,null,null,null,null,null,"in boxes 10 to 12. If you have untaxed transition profit from 2023–24 enter the amount treated as arising this year in box 16.3  –"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you ceased to be partner in the year enter all your untaxed transition profit. If you want to enter a loss, or an adjustment needs"]
[null,null,null,null,null,null,null,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 be taken off, put a minus (–) in the box next to the £ sign."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 6 and 7 are not in use",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AM173,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM177=0,endyear,MIN(AM177,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX235-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Adjustment where the partnership's accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ended before 31 March 2025 or where the partnership'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,"accounting period was not 12 months long"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 13, 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- from box 11A on the Partnership Statement",null,null,null,null,"in the notes)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K53","v":0},null,null,null,null,{"$f":"IF(AN211>=0,AN211+AH208+AM197,MAX(0,AH208+AM197))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AH199+AH204-AM201","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN211","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s trading or professional profits (continued)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 16.1 and 16.2 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.3",null,"Spread of the transition profit treated as arising",null,null,18,null,"Taxable profits after losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AM208-AS236","v":0},{"$f":"IF(AX227<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS232>AS227,\"16.4 is too large\",\"\")","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,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Losses brought forward from earlier years set off ",null,null,null,null,"partnership’s business for 2024–25"]
[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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX227+AX231","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2024–25 - see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024–25",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM208>0,AX218-AS236,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu3_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2024-25 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2024-25 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box",null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR341=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AX235>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ261=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 2"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade whose accounting date is not between 31 March and 5 April, you will 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,"adjustments to arrive at your share of the partnership's source of untaxed income, profit or loss for the tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the 'Partnership (full) notes' for more information."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"including adjustment for the tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K61","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Adjustment to untaxed savings income including",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD290+BD294","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD301+BI290-BI294","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD297+BI298","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2024–25 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"- including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD312+BD316-BD320)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2024–25 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2024–25 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD332+BD336)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K82","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for the tax year"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2024–25 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN352+BN356-BN360","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN370+BN374-BS370","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2024–25 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K100","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN381+BN385-BN389-BN393)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,null,"Share of total untaxed income - other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 64, 65 and 66 are not in use",null,null,null,null,"income (box 41 + box 44 + box 48 + box 55 + box 60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BI317+BI331+BN363+BS374+BN396","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX441-CC430","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX430-BX434","v":0},null,null,null,null,{"$f":"K90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K88","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX235+CC423+CC437-CC441","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 24 on the Partnership Statement",null,null,null,null,{"$f":"BX456+BX461+CC457","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K92","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AM173","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$f":"AM177","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH199","v":0},null,null,null,"ShareOfProfits","ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"AH204","v":0},null,null,null,null,"TaxYearAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH208","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AM197","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM201","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"AM208","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.3,"MO",{"$f":"AS227","v":0},null,null,null,null,"SpreadTransitionProfitTreatedAsArising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.399999999999999,"MO",{"$f":"AS232","v":0},null,null,null,null,"LossBroughtForwardUsedAgainstSpreadTransitionProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AS236","v":0},null,null,null,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI486>0,AX227=0),0.001,AX227)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AX231","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"IF(CI490=0.001,0.001,AX235)","v":0},null,null,null,null,"TotalTaxableBusinessProfits"]
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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,73,"MO",{"$f":"CC433","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"MO",{"$f":"CC441","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX449","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
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{"sheet":"Partnership (4)","index":19,"n_rows":556,"n_cols":94,"rows_kept":556,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the fourth PARTNERSHIP section of SA2000 and looks like:"]
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[null,null,null,null,null,null,null,null,null,null,null,"utr"]
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[null,null,null,null,null,null,null,null,null,null,null,"description"]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
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[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
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[null,null,null,null,null,null,null,null,null,null,null,"gains"]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you became a partner after 5 April 2024, enter",null,null,{"$f":"LEFT(AI172,1)","v":"0"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"the date you joined the partnership DD/MM/YYYY",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH199<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM177),ISBLANK(AM177)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,4,null,"If you left the partnership after 5 April 2024",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and before 6 April 2025, enter the date you left",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the ‘Partnership (full)",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes’. If your partnership’s accounting date is not between 31 March and 5 April you will need to apportion your share of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership’s profits from each accounting period to the tax year – use box 9 to adjust your share of the profit or loss (box 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,"If the partnership carries on certain trades or professions, or in certain situations, you may need to make further 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,null,null,null,null,null,null,null,null,"in boxes 10 to 12. If you have untaxed transition profit from 2023–24 enter the amount treated as arising this year in box 16.3  –"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you ceased to be partner in the year enter all your untaxed transition profit. If you want to enter a loss, or an adjustment needs"]
[null,null,null,null,null,null,null,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 be taken off, put a minus (–) in the box next to the £ sign."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 6 and 7 are not in use",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AM173,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM177=0,endyear,MIN(AM177,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX235-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Adjustment where the partnership's accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ended before 31 March 2025 or where the partnership'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,"accounting period was not 12 months long"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 13, 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- from box 11A on the Partnership Statement",null,null,null,null,"in the notes)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K53","v":0},null,null,null,null,{"$f":"IF(AN211>=0,AN211+AH208+AM197,MAX(0,AH208+AM197))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AH199+AH204-AM201","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN211","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s trading or professional profits (continued)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 16.1 and 16.2 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.3",null,"Spread of the transition profit treated as arising",null,null,18,null,"Taxable profits after losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AM208-AS236","v":0},{"$f":"IF(AX227<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS232>AS227,\"16.4 is too large\",\"\")","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,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Losses brought forward from earlier years set off ",null,null,null,null,"partnership’s business for 2024–25"]
[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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX227+AX231","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2024–25 - see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024–25",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM208>0,AX218-AS236,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu4_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2024-25 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2024-25 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR341=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AX235>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ261=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 2"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade whose accounting date is not between 31 March and 5 April, you will 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,"adjustments to arrive at your share of the partnership's source of untaxed income, profit or loss for the tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the 'Partnership (full) notes' for more information."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"including adjustment for the tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K61","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Adjustment to untaxed savings income including",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD290+BD294","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD301+BI290-BI294","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD297+BI298","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2024–25 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"- including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD312+BD316-BD320)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2024–25 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2024–25 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD332+BD336)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K82","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for the tax year"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2024–25 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN352+BN356-BN360","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN370+BN374-BS370","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2024–25 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K100","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN381+BN385-BN389-BN393)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,null,"Share of total untaxed income - other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 64, 65 and 66 are not in use",null,null,null,null,"income (box 41 + box 44 + box 48 + box 55 + box 60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BI317+BI331+BN363+BS374+BN396","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX441-CC430","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX430-BX434","v":0},null,null,null,null,{"$f":"K90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K88","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX235+CC423+CC437-CC441","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 24 on the Partnership Statement",null,null,null,null,{"$f":"BX456+BX461+CC457","v":0}]
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[]
[]
[]
[]
[]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
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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,8,"MO",{"$f":"AH199","v":0},null,null,null,"ShareOfProfits","ShareOfPartnershipProfitOrLoss"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AM197","v":0},null,null,null,null,"AveragingAdjustment"]
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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,16,"MO",{"$f":"AM208","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.3,"MO",{"$f":"AS227","v":0},null,null,null,null,"SpreadTransitionProfitTreatedAsArising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.399999999999999,"MO",{"$f":"AS232","v":0},null,null,null,null,"LossBroughtForwardUsedAgainstSpreadTransitionProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AS236","v":0},null,null,null,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI486>0,AX227=0),0.001,AX227)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"IF(CI490=0.001,0.001,AX235)","v":0},null,null,null,null,"TotalTaxableBusinessProfits"]
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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,22,"MO",{"$f":"AS252","v":0},null,null,null,null,"LossSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AX248","v":0},null,null,null,null,"LossToBeCarriedBack"]
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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,25,"ZZ",{"$f":"IF(AZ261=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"ZZ",{"$f":"IF(AZ264=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(AZ264=TRUE,0,AX264)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"BD290","v":0},null,null,null,"ShareOfUntaxedIncome","SavingsIncome","UKUntaxedSavingsIncomeShare"]
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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,30,"MO",{"$f":"BD297","v":0},null,null,null,null,null,"AdjustedUKSavingsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"BD301","v":0},null,null,null,null,null,"ForeignIncome","ForeignUntaxedSavingsIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"BI290","v":0},null,null,null,null,null,null,"ForeignUntaxedSavingsAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"BI294","v":0},null,null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"BI298","v":0},null,null,null,null,null,null,"AdjustedForeignSavingsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"BI302","v":0},null,null,null,null,null,"TotalUntaxedSavingsIncome"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"IF(OR(CI509<>0,CI510<>0,CI511<>0),MAX(0.001,BI317),BI317)","v":0},null,null,null,null,null,"TaxableProfitsAfterAdjustmentAndLosses"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"41.2","MO",{"$f":"BI324","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"MO",{"$f":"CC433","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"MO",{"$f":"CC441","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX449","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,"MO",{"$f":"BX456","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX461","v":0},null,null,null,null,"ShareOfTaxTakenOffByContractors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,79,"MO",{"$f":"CC457","v":0},null,null,null,null,"ShareOfTaxTakenOffTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC460","v":0},null,null,null,null,"ShareOfTotalTaxTakenOff"]
[]
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{"sheet":"Partnership (5)","index":20,"n_rows":556,"n_cols":94,"rows_kept":556,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the fifth PARTNERSHIP section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to a page"]
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[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,"utr"]
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[null,null,null,null,null,null,null,null,null,null,null,"description"]
[null,null,null,null,null,null,null,null,null,null,null,4.7]
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[null,null,null,null,null,null,null,null,null,null,null,4.28]
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[null,null,null,null,null,null,null,null,null,null,null,4.3600000000000003]
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[null,null,null,null,null,null,null,null,null,null,null,4.4400000000000004]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.68]
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[null,null,null,null,null,null,null,null,null,null,null,4.71]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
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[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.76]
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[null,null,null,null,null,null,null,null,null,null,null,4.78]
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[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (full)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Taxpayer Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete a ‘Partnership’ page for each partnership of which you were a member and for each partnership business."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP194,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you became a partner after 5 April 2024, enter",null,null,{"$f":"LEFT(AI172,1)","v":"0"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K52","v":0},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"the date you joined the partnership DD/MM/YYYY",null,null,{"$f":"IF(ISERROR(VALUE(LEFT(AI172,1))),0,VALUE(LEFT(AI172,1)))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH199<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM177),ISBLANK(AM177)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$172,2,1)*6","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Description of partnership trade or profession",null,null,null,null,null,null,null,{"$f":"MID($AI$172,3,1)*7","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K54&\"\"","v":""},null,null,4,null,"If you left the partnership after 5 April 2024",null,null,{"$f":"MID($AI$172,4,1)*8","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and before 6 April 2025, enter the date you left",null,null,{"$f":"MID($AI$172,5,1)*9","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,7,1)*5","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,8,1)*4","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional profits",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,9,1)*3","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the Partnership Statement to complete these pages and if you need any help, read the ‘Partnership (full)",null,null,null,null,null,null,null,null,null,{"$f":"MID($AI$172,10,1)*2","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes’. If your partnership’s accounting date is not between 31 March and 5 April you will need to apportion your share of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"partnership’s profits from each accounting period to the tax year – use box 9 to adjust your share of the profit or loss (box 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,"If the partnership carries on certain trades or professions, or in certain situations, you may need to make further 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,null,null,null,null,null,null,null,null,"in boxes 10 to 12. If you have untaxed transition profit from 2023–24 enter the amount treated as arising this year in box 16.3  –"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you ceased to be partner in the year enter all your untaxed transition profit. If you want to enter a loss, or an adjustment needs"]
[null,null,null,null,null,null,null,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 be taken off, put a minus (–) in the box next to the £ sign."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AP173:AP184)),0,11-MOD(SUM(AP173:AP184),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP193>9,AP193-9,AP193)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 6 and 7 are not in use",null,null,11,null,"Averaging adjustment – only for farmers, market "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"gardeners and creators of literary or artistic works",null,{"$f":"MAX(AM173,startyear)","v":45388}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM177=0,endyear,MIN(AM177,endyear))","v":45752}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 11 or 12 on the Partnership Statement",null,null,null,null,null,null,{"$f":"IF(OR(AZ264=TRUE,AND(AZ261=FALSE,AX235-ABS(AX264)<6725)),0,INT((AO197-AO196+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K51-K55","v":0},null,null,12,null,"Foreign tax claimed as a deduction – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Credit Relief has not been claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Adjustment where the partnership's accounting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ended before 31 March 2025 or where the partnership'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,"accounting period was not 12 months long"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 13, 14 and 15 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,16,null,"Adjusted profit for 2023–24 (see the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- from box 11A on the Partnership Statement",null,null,null,null,"in the notes)"]
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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,{"$f":"AH199+AH204-AM201","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN211","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s trading or professional profits (continued)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 16.1 and 16.2 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.3",null,"Spread of the transition profit treated as arising",null,null,18,null,"Taxable profits after losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in this tax year – read the notes",null,null,null,null,"- do not include the amount in box 16.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AM208-AS236","v":0},{"$f":"IF(AX227<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS232>AS227,\"16.4 is too large\",\"\")","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,20,null,"Your share of the total taxable profits from the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Losses brought forward from earlier years set off ",null,null,null,null,"partnership’s business for 2024–25"]
[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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX227+AX231","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2024–25 - see the working sheet",null,null,23,null,"Loss to be carried back to previous year(s) and set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"against income (or capital gains)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN212<0,-AN212,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024–25",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM208>0,AX218-AS236,AX218+AS248-AS252-AX248))","v":0},{"$f":"IF(parfu5_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 and Class 4 National Insurance contributions (NICs)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your total profits from all self-employments and partnerships for 2024-25 are less than £6,725, you do not have to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 National Insurance contributions, but you may want to pay voluntarily (box 25) to protect your rights to certain benefits."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"If your total profits for 2024-25 are less than £6,725,",null,null,26,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and you choose to pay Class 2 NICs voluntarily,",null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B575,AZ264=FALSE,supplementary4,Self_employment!BR341=FALSE,'Self_employment short 1'!AD150=FALSE,Lloyds!J256=FALSE,Partnership!AZ264=FALSE,AX235>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ261=TRUE,calc!D1349>=6725),\"Total profits are too high\",\"\")","v":""},null,27,null,"Adjustment to profits chargeable to Class 4 NICs"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 2"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's untaxed income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your partnership has a trade whose accounting date is not between 31 March and 5 April, you will 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,"adjustments to arrive at your share of the partnership's source of untaxed income, profit or loss for the tax year."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the 'Partnership (full) notes' for more information."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Untaxed savings income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Share of UK untaxed savings income – from box 13 on ",null,null,32,null,"Adjustment to foreign savings income in box 31"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"including adjustment for the tax year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K61","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Adjustment to untaxed savings income including",null,null,33,null,"Total foreign tax taken off – only if Foreign Tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"adjustment for basis period",null,null,null,null,"Credit Relief is not being claimed on Foreign pages"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Adjusted UK savings income (box 28 + box 29)",null,null,34,null,"Adjusted foreign savings income (box 31 + box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD290+BD294","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD301+BI290-BI294","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Share of foreign untaxed savings income – from box 14 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,35,null,"Total untaxed savings income taxable at 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K63","v":0},null,null,null,null,"(box 30 + box 34)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD297+BI298","v":0}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from UK property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings here"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Share of profit or loss for 2024–25 from UK property",null,null,40,null,"Loss to be carried forward after any set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 19 on the Partnership Statement",null,null,null,null,"- including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD312+BD316-BD320)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"Losses brought forward from earlier years set off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against profits (up to the amount in box 36 + box 37)",null,null,"41.1",null,"Residential property finance costs - from box 26 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K98","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2024–25 total income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furnished holiday lettings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Share of profit for 2024–25 from UK or EEA furnished",null,null,44,null,"Taxable profit for the year (box 42 + box 43)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"holiday lettings – from box 20 on the Partnership Statement",null,null,null,null,{"$f":"MAX(0,BD332+BD336)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K82","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Adjustment to profit from furnished holiday lettings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 42 including adjustment for the tax year"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 4 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed UK income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Share of other untaxed UK income – from box 15",null,null,49,null,"Share of loss for 2024–25 from other untaxed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"UK income – from box 16 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K68","v":0},null,null,null,null,{"$f":"K70","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,null,"Adjustment to other untaxed UK income in box 45",null,null,50,null,"Adjustment to loss from other untaxed UK income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"in box 49"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses brought forward from earlier years set off ",null,null,51,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 45 + box 46))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,null,"Taxable profit (box 45 + box 46 minus box 47)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN352+BN356-BN360","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,54,null,"Total foreign tax taken off – only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"Adjustment to income from offshore funds in box 52",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BN370+BN374-BS370","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other untaxed foreign income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,null,"Share of other untaxed foreign income – from box 17 on",null,null,61,null,"Share of loss for 2024–25 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the Partnership Statement",null,null,null,null,"income – from box 21 on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K72","v":0},null,null,null,null,{"$f":"K84","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,null,"Adjustment to other untaxed foreign income in box 56",null,null,62,null,"Adjustment to loss in box 61 from other untaxed foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustment for the tax year",null,null,null,null,"income in box 61"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Losses brought forward from earlier years set off ",null,null,63,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"against income (up to the amount in (box 56 + box 57))",null,null,null,null,"– including unused losses brought forward"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,"63.1",null,"Residential property finance costs– from box 27 on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,"Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K100","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Taxable profit (box 56 + box 57 minus (box 58 + box 59))",null,null,"63.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BN381+BN385-BN389-BN393)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 4"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total untaxed income"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,null,"Share of total untaxed income - other than savings "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 64, 65 and 66 are not in use",null,null,null,null,"income (box 41 + box 44 + box 48 + box 55 + box 60)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BI317+BI331+BN363+BS374+BN396","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K86+K66","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,null,"Total foreign tax taken off – only if Foreign Tax Credit ",null,null,73,null,"Taxed income taxable at 20% (box 71 minus box 72)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief is not being claimed on Foreign pages",null,null,null,null,{"$f":"BX441-CC430","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX430-BX434","v":0},null,null,null,null,{"$f":"K90","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,75,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"Relief is not being claimed on Foreign pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K88","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's total taxed and untaxed income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,null,"Share of total taxed and untaxed income other than that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus box 75)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX235+CC423+CC437-CC441","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's tax paid and deductions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,null,"Share of Income Tax taken off partnership income ",null,null,79,null,"Share of any tax taken off trading income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 25 on the Partnership Statement",null,null,null,null,"(not contractor deductions) – from box 24A"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K96","v":0},null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K94","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Share of Construction Industry Scheme (CIS)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"deductions made by contractors",null,null,80,null,"Share of total tax taken off (boxes 77 to 79)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– from box 24 on the Partnership Statement",null,null,null,null,{"$f":"BX456+BX461+CC457","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K92","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH172,\" \",\"\"),10)","v":"0"},null,null,"SA104F","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AM173","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$f":"AM177","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH199","v":0},null,null,null,"ShareOfProfits","ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"AH204","v":0},null,null,null,null,"TaxYearAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH208","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AM197","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM201","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"AM208","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.3,"MO",{"$f":"AS227","v":0},null,null,null,null,"SpreadTransitionProfitTreatedAsArising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.399999999999999,"MO",{"$f":"AS232","v":0},null,null,null,null,"LossBroughtForwardUsedAgainstSpreadTransitionProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AS236","v":0},null,null,null,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(CI486>0,AX227=0),0.001,AX227)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AX231","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"IF(CI490=0.001,0.001,AX235)","v":0},null,null,null,null,"TotalTaxableBusinessProfits"]
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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,53,"MO",{"$f":"BN374","v":0},null,null,null,null,null,"OffshoreFundsIncomeAdjustment"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,"MO",{"$f":"BS374","v":0},null,null,null,null,null,"TaxableIncomeAfterAdjustmentAndForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,"MO",{"$f":"BN381","v":0},null,null,null,null,"OtherUntaxedForeignIncome","OtherUntaxedForeignIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,"MO",{"$f":"BN385","v":0},null,null,null,null,null,"OtherUntaxedForeignIncomeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,"MO",{"$f":"BN389","v":0},null,null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,"MO",{"$f":"BN393","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,"MO",{"$f":"IF(AND(CI531>0,BN396=0),0.001,BN396)","v":0},null,null,null,null,null,"TaxableProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,61,"MO",{"$f":"BS381","v":0},null,null,null,null,null,"ForeignLosses","ShareOfLossFromOtherUntaxedForeignIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,"MO",{"$f":"BS385","v":0},null,null,null,null,null,null,"AdjustmentToLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,63,"MO",{"$f":"BS389","v":0},null,null,null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.1","MO",{"$f":"BS393","v":0},null,null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.2","MO",{"$f":"BS396","v":0},null,null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,"MO",{"$f":"CC423","v":0},null,null,null,null,"TotalUntaxedIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,"MO",{"$f":"BX430","v":0},null,null,null,"ShareOfPartnershipIncome","ShareOfDividendIncome","DividendIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,"MO",{"$f":"BX434","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"MO",{"$f":"BX437","v":0},null,null,null,null,null,"TotalDividendIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,"MO",{"$f":"BX441","v":0},null,null,null,null,"ShareOfTaxedIncomeTaxableAt20Percent","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,"MO",{"$f":"CC430","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"MO",{"$f":"CC433","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"MO",{"$f":"CC437","v":0},null,null,null,null,"ShareOfOtherTaxedIncome","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"MO",{"$f":"CC441","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX449","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77,"MO",{"$f":"BX456","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX461","v":0},null,null,null,null,"ShareOfTaxTakenOffByContractors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,79,"MO",{"$f":"CC457","v":0},null,null,null,null,"ShareOfTaxTakenOffTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC460","v":0},null,null,null,null,"ShareOfTotalTaxTakenOff"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(CI477:CI554)),1,SUM(CI477:CI554))","v":0}]

{"sheet":"Land_property","index":21,"n_rows":221,"n_cols":40,"rows_kept":221,"cut":false,"hidden":false,"merged":[]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the LAND AND PROPERTY section of SA2000 and looks like:"]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"UK Property"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"NOT(V32)","v":true},false]
[]
[null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,null,null,null,null,null,null,"UK property details"]
[]
[null,null,null,null,null,null,null,null,1,null,"Number of properties rented out",null,null,3,null,"If you have any income from property let jointly,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,2,null,"If all property income ceased in 2024-25 and you"]
[null,null,null,null,null,null,null,null,null,null,"do not expect to receive such income in 2025-26,",null,null,4,null,"If you are claiming Rent a Room relief and"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box and consider if you need to",null,null,null,null,"your rents are £7,500 or less (or £3,750 if"]
[null,null,null,null,null,null,null,null,null,null,"fill in the 'Capital Gains Tax summary' page",null,null,null,null,"let jointly), put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,"Furnished holiday lettings (FHL) in the UK or European Economic Area (EEA)"]
[null,null,null,null,null,null,null,null,"You need to fill in one page for UK businesses and a separate page for EEA businesses. Read the notes."]
[]
[]
[null,null,null,null,null,null,null,null,5,null,"Income – the amount of rent and any income for",null,null,"11.1",null,"Electric charge-point allowance"]
[null,null,null,null,null,null,null,null,null,null,"services provided to tenants"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"11.2",null,"Zero-emission car allowance"]
[null,null,null,null,null,null,null,null,"5.1",null,"Property income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(SUM(K54)>0,SUM(K62:K74)+SUM(P50)+SUM(P53)+SUM(P55)>0),\"Please check\",\"\")","v":""},null,12,null,"Other capital allowances"]
[]
[null,null,null,null,null,null,null,null,"5.2",null,"If you've used traditional accounting rather than",null,null,null,null,null,{"$f":"K51+K74+K77-K62-K65-K68-K71-P50-P53-P55-K54","v":0}]
[null,null,null,null,null,null,null,null,null,null,"cash basis to calculate your income and expenses,",null,null,13,null,"Adjusted profit for the year - use the working sheet"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,null,"in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,Q56)","v":0}]
[null,null,null,null,null,null,null,null,6,null,"Rent paid, repairs, insurance and costs of services",null,null,null,null,null,{"$f":"MAX(0,P59-P67)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"provided – the total amount",null,null,14,null,"Loss brought forward used against this year’s profits",{"$f":"IF(AND(P59>0,SUM(P64)>P59),\"You are using too much\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes if you have a non-FHL property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"business loss"]
[null,null,null,null,null,null,null,null,7,null,"Loan interest and other financial costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Taxable profit for the year (box 13 minus box 14)"]
[null,null,null,null,null,null,null,null,8,null,"Legal, management and other professional fees",null,null,null,null,{"$f":"IF(P59>0,MAX(0,P59-SUM(P64)),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Loss for the year - use the working sheet in the notes"]
[null,null,null,null,null,null,null,null,9,null,"Other allowable property expenses",null,null,null,null,{"$f":"MAX(0,-Q56)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Total loss to carry forward"]
[null,null,null,null,null,null,null,null,10,null,"Private use adjustment ",null,null,null,null,{"$f":"P64-Q60+P70","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"If this business is in the EEA, put a tick"]
[null,null,null,null,null,null,null,null,11,null,"Balancing charges",null,null,null,null,"in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"If you want to make a period of grace election,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,"SA105",null,null,null,null,"UKP 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Property income",null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings, Real Estate Investment Trust or Property Authorised Investment Funds dividends/"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"distributions here."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Total rents and other income from property",null,null,21,null,"Tax taken off any income in box 20 "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1",null,"Property income allowance – read the notes",null,null,22,null,"Premiums for the grant of a lease – from box E"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the working sheet"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.2",null,"If you’ve used traditional accounting rather than"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"cash basis to calculate your income and expenses",null,null,23,null,"Reverse premiums and inducements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Property expenses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Rent, rates, insurance and ground rents",null,null,27,null,"Legal, management and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Property repairs and maintenance",null,null,28,null,"Costs of services provided, including wages"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Non-residential property finance costs",null,null,29,null,"Other allowable property expenses"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Private use adjustment",null,null,37,null,"Rent a Room exempt amount"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"You have made a loss.\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Balancing charges",null,null,38,null,"Adjusted profit for the year - use the working sheet",null,null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"You can use some against the FHL profit.\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"Please enter the amount\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AC124)","v":0},{"$f":"IF(lp_print_page_2lossbf>AB123,\"Reduce loss bf, too high\",\"\")","v":""},null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"you wish to set against\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"Annual Investment Allowance",null,null,null,null,null,{"$f":"W93+AB97+AB100+W119+W122-SUM(W106:W112)-SUM(AB106:AB112)-W125-W128-W131-W135-W138-W141-W144-W148-AB119-W96","v":0},null,null,{"$f":"IF(AND(P59>0,$AC$124<0),\"Furnished Holiday Lettings profit:\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss brought forward used against this year’s profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(SUM(AF125)>MAX(0,-AC124),AND(P59>0,SUM(AF125)>P59)),\"You are using too much\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"The Structures and Buildings Allowance",null,null,null,null,null,null,null,null,"Loss brought forward not used against this year’s profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,"Taxable profit for the year (box 38 minus box 39)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB123-AB126)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.1",null,"Electric charge-point allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,"Adjusted loss for the year – use the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.2",null,"Freeport and Investment Zones Structures and",null,null,null,null,{"$f":"MAX(0,-AC124)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Buildings Allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Loss set-off against 2024-25 total income – this will"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"be unusual"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Zero-emission goods vehicle allowance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Loss to carry forward to following year, including"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"34.1",null,"Zero-emission car allowance",null,null,null,null,"unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AB123>0,AB129>0),0,IF(AB123>0,AB126-AB123,AB133+AB126-AB137))+SUM(AF128)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"All other capital allowances",null,null,44,null,"Residential property finance costs"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Costs of replacing domestic items",null,null,45,null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– for residential lettings only"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA105",null,null,null,null,"UKP 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"IF(AND(ISBLANK(K38)=FALSE,SUM(K38)=0),1,K38)","v":0},null,null,"SA105","UKPropertyDetails","NumberOfProperties"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"IF(R43,\"yes\",\"\")","v":""},null,null,null,null,"PropertyIncomeCeasedInYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"IF(R39,\"yes\",\"\")","v":""},null,null,null,null,"IncomeFromPropertyLetJointly"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"IF(R44,\"yes\",\"\")","v":""},null,null,null,null,"RentARoomReliefClaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"K51","v":0},null,null,null,"FurnishedHolidayLettings","FurnishedHolidayLettingsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.1","MO",{"$f":"K54","v":0},null,null,null,null,"PropertyIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.2","ZZ",{"$f":"IF(R59,\"yes\",\"\")","v":""},null,null,null,null,"TraditionalAccounting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"K62","v":0},null,null,null,null,"FurnishedHolidayLettingsExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"K65","v":0},null,null,null,null,"FurnishedHolidayLettingsInterestEtcCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"K68","v":0},null,null,null,null,"FurnishedHolidayLettingsManagementEtcFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"K71","v":0},null,null,null,null,"FurnishedHolidayLettingsOtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"K74","v":0},null,null,null,null,"PrivateUseAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"K77","v":0},null,null,null,null,"BalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.1","MO",{"$f":"P50","v":0},null,null,null,null,"ElectricChargePointAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.2","MO",{"$f":"P53","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"P55","v":0},null,null,null,null,"CapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"P59","v":0},null,null,null,null,"AdjustedProfitForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"P64","v":0},null,null,null,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"IF(AND(AI168>0,P67=0),0.001,P67)","v":0},null,null,null,null,"TaxableProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"IF(AND(AI156+AI163+AI164>0,P70=0,AI170=0),0.001,P70)","v":0},null,null,null,null,"LossForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"P73","v":0},null,null,null,null,"LossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"ZZ",{"$f":"IF(R78,\"yes\",\"\")","v":""},null,null,null,null,"InEEA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"ZZ",{"$f":"IF(R79,\"yes\",\"\")","v":""},null,null,null,null,"PeriodOfGraceElection"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"AF175","v":0},null,null,null,"FurnishedHolidayLettings","FurnishedHolidayLettingsIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",0,null,null,null,null,"FurnishedHolidayLettingsExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",0,null,null,null,null,"FurnishedHolidayLettingsInterestEtcCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",0,null,null,null,null,"FurnishedHolidayLettingsManagementEtcFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",0,null,null,null,null,"FurnishedHolidayLettingsOtherExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",0,null,null,null,null,"PrivateUseAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",0,null,null,null,null,"BalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",0,null,null,null,null,"CapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"MAX(AI175+AI180-(AI176+AI177+AI178+AI179),0)","v":0},null,null,null,null,"AdjustedProfitForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"AF184","v":0},null,null,null,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"MAX(AI175+AI180+AI181-(AI176+AI177+AI178+AI179-AI182),0)","v":0},null,null,null,null,"TaxableProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"MAX(-AI175-AI180+(AI176+AI177+AI178+AI179),0)","v":0},null,null,null,null,"LossForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"ZZ",{"$f":"IF(OR(AF187=TRUE,AND(AI173=\"\",AI175>0)),\"yes\",\"\")","v":""},null,null,null,null,"InEEA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"ZZ",{"$f":"IF(AF188=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"PeriodOfGraceElection"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"W93","v":0},null,null,null,"PropertyIncomeAndExpenses","TotalRentsAndOtherIncomeFromProperty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1","MO",{"$f":"W96","v":0},null,null,null,null,"PropertyIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.2","ZZ",{"$f":"IF(AD101,\"yes\",\"\")","v":""},null,null,null,null,"TraditionalAccounting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"AB93","v":0},null,null,null,null,"TaxTakenOffAnyIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"AB97","v":0},null,null,null,null,"PremiumsForGrantOfALease"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AB100","v":0},null,null,null,null,"ReversePremiumsAndInducements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W106","v":0},null,null,null,null,"RentRatesInsuranceAndGroundRents"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W109","v":0},null,null,null,null,"RepairsAndMaintenance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"W112","v":0},null,null,null,null,"AllowableInterestAndOtherFinancialCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"AB106","v":0},null,null,null,null,"LegalManagementAndProfessionalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"AB109","v":0},null,null,null,null,"CostsOfServicesProvided"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"AB112","v":0},null,null,null,null,"OtherPropertyExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"W119","v":0},null,null,null,"TaxableProfitOrLoss","PrivateUseAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W122","v":0},null,null,null,null,"BalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"W125","v":0},null,null,null,null,"AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W128","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.1","MO",{"$f":"W131","v":0},null,null,null,null,"ElectricChargePointAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.2","MO",{"$f":"W135","v":0},null,null,null,null,"FreeportAndInvestmentZonesStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"MO",{"$f":"W138","v":0},null,null,null,null,"ZeroEmissionGoodsVehicleAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"34.1","MO",{"$f":"W141","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W144","v":0},null,null,null,null,"EnhancedCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"W148","v":0},null,null,null,null,"CostsOfReplacingDomesticItems"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"MO",{"$f":"AB119","v":0},null,null,null,null,"RentARoomExemptAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB123","v":0},null,null,null,null,"AdjustedProfitForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"MO",{"$f":"AB126","v":0},null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"AB129","v":0},null,null,null,null,"TaxableProfitForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"AB133","v":0},null,null,null,null,"AdjustedLossForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"MO",{"$f":"AB137","v":0},null,null,null,null,"LossSetOffAgainstTotalIncomeOfTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"AB141","v":0},null,null,null,null,"LossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"MO",{"$f":"AB144","v":0},null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"AB147","v":0},null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AI152:AI218)),999,SUM(AI152:AI218))*100","v":0}]

{"sheet":"Foreign","index":22,"n_rows":395,"n_cols":88,"rows_kept":395,"cut":false,"hidden":false,"merged":[[100,21,100,23],[240,46,240,47],[236,46,236,47],[233,46,233,47],[229,46,229,47],[226,46,226,47],[219,46,219,47],[220,46,220,47],[221,46,221,47],[222,46,222,47],[223,46,223,47]]}
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the FOREIGN section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to a page"]
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[null,"Click with the mouse to go to:"]
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[null,"We remind you of HMRC rules for claiming Foreign Tax Credit Relief:"]
[null,"where a Double Taxation Agreement exists between the UK and the other country"]
[null,"the amount of foreign tax available for the relief is restricted to the minimum"]
[null,"foreign tax payable under the terms of the Agreement"]
[null,"You should check HMRC guides and notes in case this restriction applies to you."]
[]
[null,"www.hmrc.gov.uk/sa/forms/net_98-99.htm",null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Foreign"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
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[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
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[]
[]
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[null,null,null,null,null,null,null,null,"Filling in the 'Foreign' pages"]
[null,null,null,null,null,null,null,null,"The Foreign notes explain how to give details of your foreign income and gains on these pages. To get notes and helpsheets"]
[null,null,null,null,null,null,null,null,"that will help you fill in this form, go to www.gov.uk/taxreturnforms"]
[]
[null,null,null,null,null,null,null,null,null,null,"• Page F 1 covers unremittable income and the claim to",null,null,null,null,"• Pages F 4 and F 5 are for foreign property income."]
[null,null,null,null,null,null,null,null,null,null,"  Foreign Tax Credit Relief.",null,null,null,null,"• Page F 6 is for claiming Foreign Tax Credit Relief on"]
[null,null,null,null,null,null,null,null,null,null,"• Pages F 2 and F 3 are for foreign savings income such as",null,null,null,null,"  income and capital gains included elsewhere on your tax"]
[null,null,null,null,null,null,null,null,null,null,"  interest, dividends, pensions and social security benefits",null,null,null,null,"  return; and for entering other overseas income, gains from"]
[null,null,null,null,null,null,null,null,null,null,"   and income received by a person abroad. If you fill in any",null,null,null,null,"  offshore funds and gains on foreign life insurance policies."]
[null,null,null,null,null,null,null,null,null,null,"   of columns A, B or C on page F 2, ensure you also"]
[null,null,null,null,null,null,null,null,null,null,"   consider columns D, E and F on page F 3."]
[null,null,null,null,null,null,null,null,"Remittance basis"]
[null,null,null,null,null,null,null,null,"If you are resident but not domiciled or not ordinarily resident in the UK, you can claim to be taxed on the amount of income"]
[null,null,null,null,null,null,null,null,"received in the UK (the remittance basis). "]
[]
[null,null,null,null,null,null,null,null,1,null,"If you are making a claim for the remittance basis, put a tick in"]
[null,null,null,null,null,null,null,null,null,null,"the box - read page FN 2 of the Notes "]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Unremittable income"]
[]
[null,null,null,null,null,null,null,null,1,null,"If you were unable to transfer any of your overseas"]
[null,null,null,null,null,null,null,null,null,null,"income to the UK, put a tick in the box – and give details in"]
[null,null,null,null,null,null,null,null,null,null,"the ‘Any other information’ box on your tax return or on a"]
[null,null,null,null,null,null,null,null,null,null,"separate sheet"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief"]
[null,null,null,null,null,null,null,null,"If foreign tax was taken off your foreign income you may be able to claim Foreign Tax Credit Relief. Please read the"]
[null,null,null,null,null,null,null,null,"'Foreign notes' to see if you can claim the relief and how you should make the claim"]
[null,null,null,null,null,null,null,null,"If you are calculating your tax bill you may also want to calculate your Foreign Tax Credit Relief. If you do, use the"]
[null,null,null,null,null,null,null,null,"Working Sheet provided with Helpsheet 263, ‘Relief for Foreign Tax paid’ and fill in box 2."]
[]
[null,null,null,null,null,null,null,null,2,null,"If you are calculating your tax, enter the total"]
[null,null,null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief on your income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(ISBLANK(c6.9),SUM('Foreign dtr'!B:B)>0),\"Please calculate tax credit\",\"\")","v":""}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,"SA106",null,null,null,null,"F 1"]
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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,"Income from overseas sources"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from overseas sources",null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 2 & \" of \" & tupp25)","v":""},null,null,{"$f":"checkprt","v":""},null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 3 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have income from overseas savings, foreign dividends, remitted foreign savings or dividend income, overseas pensions or benefits,",null,null,null,null,null,null,null,"or income, dividends received by an overseas trust, company or other person abroad, fill in the columns on these 2 pages. Use a"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"separate row for each source of income or country and check the relevant Double Taxation Treaty for any limits to the relief you can claim.",null,null,null,null,null,null,null,"Please refer to the ‘Foreign notes’ to find the country or territory codes that you require. If there are not enough rows, attach a separate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"sheet giving the same information as below. All entries should be in UK pounds."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A","Country or","B","Amount of income arising or received",null,"C Foreign tax taken off or paid ",null,null,null,null,null,"D Special Withholding Tax",null,"E To claim Foreign Tax Credit",null,null,"F Taxable amount – if you are claiming",null,"hide","hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"territory code ",null,"before any tax taken off ",null,null,null,null,null,null,null,"  and any UK tax taken off",null,"Relief put a tick in the box",null,null,"Foreign Tax Credit Relief, copy column B"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"www.sa2000.co.uk/foreigncountrycodes.pdf",null,null,null,null,null,null,null,null,null,null,null,null,null,"here. If not, enter column B minus column C "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Interest and other income from overseas savings ",null,null,null,null,null,null,null,null,null,"Interest and other income from overseas savings continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U103>\"\",LEN(U103)<3),AND(U103=\"\",W103>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL103,W103*AM103,AM103*(W103-Y103))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U104>\"\",LEN(U104)<3),AND(U104=\"\",W104>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL104,W104*AM104,AM104*(W104-Y104))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U105>\"\",LEN(U105)<3),AND(U105=\"\",W105>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL105,W105*AM105,AM105*(W105-Y105))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Total of column above ",null,null,4,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE103:AE113)","v":0},null,null,null,null,{"$f":"SUM(AJ103:AJ113)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from foreign companies ",null,null,null,null,null,null,null,null,null,"Dividends from foreign companies continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U117>\"\",LEN(U117)<3),AND(U117=\"\",W117>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL117,W117*AM117,AM117*(W117-Y117))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Total of column above ",null,null,6,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE117:AE127)","v":0},null,null,null,null,{"$f":"SUM(AJ117:AJ127)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remitted foreign savings income",null,null,null,null,null,null,null,null,null,"Remitted foreign savings income continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U131>\"\",LEN(U131)<3),AND(U131=\"\",W131>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL131,W131*AM131,AM131*(W131-Y131))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.1",null,"Total of column above ",null,null,"7.2",null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE131:AE131)","v":0},null,null,null,null,{"$f":"SUM(AJ131:AJ131)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remitted foreign dividend income",null,null,null,null,null,null,null,null,null,"Remitted foreign dividend income continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U135>\"\",LEN(U135)<3),AND(U135=\"\",W135>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL135,W135*AM135,AM135*(W135-Y135))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.3",null,"Total of column above ",null,null,"7.4",null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE135:AE135)","v":0},null,null,null,null,{"$f":"SUM(AJ135:AJ135)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount in box 7.4 subject to dividend tax credit","7.5"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overseas pensions, social security benefits and royalties",null,null,null,null,null,null,null,null,null,"Overseas pensions, social security benefits and royalties continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U141>\"\",LEN(U141)<3),AND(U141=\"\",W141>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL141,W141*AM141,AM141*(W141-Y141))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U142>\"\",LEN(U142)<3),AND(U142=\"\",W142>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL142,W142*AM142,AM142*(W142-Y142))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U143>\"\",LEN(U143)<3),AND(U143=\"\",W143>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL143,W143*AM143,AM143*(W143-Y143))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U144>\"\",LEN(U144)<3),AND(U144=\"\",W144>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL144,W144*AM144,AM144*(W144-Y144))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Total of column above ",null,null,9,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE141:AE144)","v":0},null,null,null,null,{"$f":"SUM(AJ141:AJ144)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend income received by a person abroad – read Helpsheet 262."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’re omitting income from this section because you are claiming an exemption, see box 46",null,null,null,null,null,null,null,null,null,"Dividend income received by a person abroad continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U149>\"\",LEN(U149)<3),AND(U149=\"\",W149>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL149,W149*AM149,AM149*(W149-Y149))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Total of column above ",null,null,11,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE149:AE149)","v":0},null,null,null,null,{"$f":"SUM(AJ149:AJ149)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"All other income received by a person abroad and any remitted ‘ring fenced’ foreign income – read Helpsheet 262"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"if you are omitting income from this section because you are claiming an exemption, see box 46",null,null,null,null,null,null,null,null,null,"All other income received by a person abroad and any remitted ‘ring fenced’ foreign income continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U154>\"\",LEN(U154)<3),AND(U154=\"\",W154>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL154,W154*AM154,AM154*(W154-Y154))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V103&V104&V105&V106&V107&V108&V109&V110&V111&V112&V113&V117&V118&V119&V120&V121&V122&V123&V124&V125&V126&V127&V141&V142&V143&V144&V149&V154","v":""},null,null,null,null,null,null,12,null,"Total of column above ",null,null,13,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE154:AE154)","v":0},null,null,null,null,{"$f":"SUM(AJ154:AJ154)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount of residential property income or restricted finance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"costs associated with income in box 13 for calculating relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for residential finance costs – use the Working Sheet in the notes",null,null,"13.1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unused residential property finance costs brought forward",null,null,"13.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"},null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA106",null,null,"F 2",null,null,null,null,"SA106",null,null,null,null,"F3"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from land and property abroad",null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 5 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have income from furnished holiday accommodation in a European Economic Area (EEA) country, please enter the details on page",null,null,null,null,null,null,null,null,null,null,null,null,"UKP 1 of the ‘UK property’ pages, not on the ‘Foreign’ pages – please read the notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you only have one overseas let property, or you have more than one but they’re all in the same country, you can just complete these pages.",null,null,null,null,null,null,null,null,null,null,null,null,"Fill in a single summary section for all the properties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have overseas let properties in more than one country and if any foreign tax has been taken off one or more of those properties, take",null,null,null,null,null,null,null,null,null,null,null,null,"a copy of these pages and fill in boxes 14 to 24.2 for each property. Fill in a single summary section for all the properties."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income and expenses - ***** First Property *****",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp5 + 4 & \" of \" & tupp25)","v":""},null,null,"Calculating profits and losses for tax purposes - ***** First Property *****"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Total rents and other receipts (excluding taxable ",null,null,null,null,16,"Premiums paid for the grant of a lease",null,null,null,null,null,21,null,"Capital allowances for equipment and vehicles ",null,null,23,null,"Costs of replacing domestic items (for residential",null,"hide","hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"premiums for the grant of a lease)",null,null,null,null,null,null,null,null,null,null,null,null,null,"(but not for furnished residential lettings)",null,null,null,null,"lettings only)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Allowable property expenses (rent, repairs, legal fees,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.1",null,"Property income allowance – read the notes",null,null,null,null,null,"cost of services provided) – enter the total amount",null,null,null,null,null,"21.1",null,"Zero-emission car allowance",null,null,24,null,"Adjusted profit or loss for the year (boxes 18 to 20)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus (boxes 21 to 23) - if you're claiming property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income allowance (box 14 + box 16 + box 20 minus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.2",null,"If you’ve used traditional accounting rather than cash basis",null,null,null,null,18,"Net profit or loss (box 14 + box 16 minus box 17) ",null,null,null,null,null,22,null,"Zero-emission goods vehicle allowance",null,null,null,null,"box 14.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to calculate your income and expenses, put a tick in the box",null,null,null,null,null,"– if this is a negative figure (a loss) put a minus sign ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AQ185>0,AQ182+AW181+AW196-AQ185,AW190+AW193+AW196-BE182-BE185-BE188-BE191-BE194-BJ182)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the box "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Number of overseas let properties",null,null,null,null,null,{"$f":"AQ182+AW181-AW185","v":0},null,null,null,null,null,"22.1",null,"The Structures and Building Allowance",null,null,"24.1",null,"Residential property finance costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Private use adjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"22.2",null,"Electric charge-point allowance",null,null,"24.2",null,"Unused residential property finance costs brought forward"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Balancing charges"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"***** Second Property *****",null,null,null,null,null,null,null,null,null,null,null,null,null,"***** Second Property *****"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Total rents and other receipts (excluding taxable ",null,null,null,null,16,"Premiums paid for the grant of a lease",null,null,null,null,null,21,null,"Capital allowances for equipment and vehicles ",null,null,23,null,"Costs of replacing domestic items (for residential"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"premiums for the grant of a lease)",null,null,null,null,null,null,null,null,null,null,null,null,null,"(but not for furnished residential lettings)",null,null,null,null,"lettings only)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Allowable property expenses (rent, repairs, legal fees,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.1",null,"Property income allowance – read the notes",null,null,null,null,null,"cost of services provided) – enter the total amount",null,null,null,null,null,"21.1",null,"Zero-emission car allowance",null,null,24,null,"Adjusted profit or loss for the year (boxes 18 to 20)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"minus (boxes 21 to 23) - if you're claiming property"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income allowance (box 14 + box 16 + box 20 minus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"14.2",null,"If you’ve used traditional accounting rather than cash basis",null,null,null,null,18,"Net profit or loss (box 14 + box 16 minus box 17) ",null,null,null,null,null,22,null,"Zero-emission goods vehicle allowance",null,null,null,null,"box 14.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to calculate your income and expenses, put a tick in the box",null,null,null,null,null,"– if this is a negative figure (a loss) put a minus sign ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AQ204>0,AQ201+AW200+AW215-AQ204,AW209+AW212+AW215-BE201-BE204-BE207-BE210-BE213-BJ201)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the box "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Number of overseas let properties",null,null,null,null,null,{"$f":"AQ201+AW200-AW204","v":0},null,null,null,null,null,"22.1",null,"The Structures and Building Allowance",null,null,"24.1",null,"Residential property finance costs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Private use adjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"22.2",null,"Electric charge-point allowance",null,null,"24.2",null,"Unused residential property finance costs brought forward"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Balancing charges"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Summary of income from land and property abroad"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have filled in any of boxes 14 to 24.2 enter the details below. Please note that boxes 21 to 24.2 are on page F5."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A","Country or territory code ",null,null,"B","Adjusted profit or loss (from box 24) ",null,null,"C","Foreign tax taken off or paid ",null,null,null,null,"D","UK tax taken off","E To claim Foreign Tax Credit",null,null,null,"F Taxable amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  Relief put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ220>\"\",LEN(AQ220)<3),AND(AQ220=\"\",AU220<>0)),\"Please check code\",\"\")","v":""},null,null,{"$f":"BJ188","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(BL220,BM220*AU220,BM220*(AU220-AY220)))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ221>\"\",LEN(AQ221)<3),AND(AQ221=\"\",AU221<>0)),\"Please check code\",\"\")","v":""},null,null,{"$f":"BJ207","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(BL221,BM221*AU221,BM221*(AU221-AY221)))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ222>\"\",LEN(AQ222)<>3),AND(AQ222=\"\",AU222<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL222,BM222*AU222,BM222*(AU222-AY222))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ223>\"\",LEN(AQ223)<>3),AND(AQ223=\"\",AU223<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL223,BM223*AU223,BM223*(AU223-AY223))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ224>\"\",LEN(AQ224)<>3),AND(AQ224=\"\",AU224<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL224,BM224*AU224,BM224*(AU224-AY224))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AR220&AR221","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"Total of column above"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AU220:AV224)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Total loss brought forward from earlier years"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Total taxable profits (if box 25 minus ",null,null,28,"Total foreign tax ",null,null,null,29,null,"Total of column above",null,null,30,null,"Total taxable amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 26 is a positive amount)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AU227-AU230)","v":0},null,null,null,{"$f":"SUM(AY220:AY224)","v":0},null,null,null,null,null,{"$f":"SUM(BE220:BE224)","v":0},null,null,null,null,{"$f":"MAX(0,SUM(BJ220:BJ224)-AU230*1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Loss offset against total income "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Total loss to carry forward to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"following year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU227-AU230>=0,0,-AU227+AU230-AU237)","v":0},null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"},null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA106",null,null,null,null,null,"F 4",null,null,null,null,null,null,null,null,null,null,null,"F 5"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign tax paid on employment, self-employment and other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’re claiming Foreign Tax Credit Relief on income included elsewhere in your tax return, fill in the columns below and say"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the ‘Any other information’ box (on page TR 7) where on your tax return this income is included. The country or territory"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"codes are shown in the ‘Foreign notes’. Ensure that the foreign tax being claimed is the ‘minimum’ due under the laws of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"foreign country after all deductions, exemptions, reliefs and allowances have been claimed.",null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A Country or",null,"C Foreign tax paid",null,"E To claim Foreign",null,null,"F Taxable amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"    territory code",null,null,null,"Tax Credit Relief "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ261>\"\",LEN(BQ261)<3),AND(BQ261=\"\",BS261>0)),\"Please check\",\"\")","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ262>\"\",LEN(BQ262)<3),AND(BQ262=\"\",BS262>0)),\"Please check\",\"\")","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ263>\"\",LEN(BQ263)<3),AND(BQ263=\"\",BS263>0)),\"Please check\",\"\")","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ264>\"\",LEN(BQ264)<3),AND(BQ264=\"\",BS264>0)),\"Please check\",\"\")","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BR261&BR262&BR263&BR264","v":""},null,null,null,null,null,{"$f":"SUM(BX261:BX264)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(BZ261:BZ264,0,BX261:BX264)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital gains – Foreign Tax Credit Relief and Special Withholding Tax "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have completed the 'Capital gains summary' pages and you have paid foreign tax on those gains, and you want to claim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign Tax Credit Relief for the foreign tax, fill in box 33 and boxes 37 to 40. Do not include these amounts in box 2 on page F 1."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Amount of chargeable gain under UK rules",null,null,null,37,null,"Foreign tax paid"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Number of days over which UK gain accrued",null,null,null,38,null,"To claim Foreign Tax Credit Relief, put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Amount of chargeable gain under foreign tax rules",null,null,null,39,null,"Total Foreign Tax Credit Relief on gains"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"Number of days over which foreign gain accrued",null,null,null,40,null,"Special Withholding Tax "]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other overseas income and gains"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,"Gains on disposals of holdings in offshore funds",null,null,null,43,null,"Gains on foreign life insurance policies, capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(excluding the amounts entered in box 13) and",null,null,null,null,null,"redemption policies and life annuity contracts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"discretionary income from non-resident trusts",null,null,null,null,null,"(excluding the amounts entered in box 13) – enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– enter the amount of the gain or payment",null,null,null,null,null,"amount of the gain"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,null,"Number of years"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"If you’ve received a benefit from a person abroad, or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you’re chargeable on a benefit received by you, a close"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"family member, or you’re the recipient of an onward gift",null,null,null,45,null,"Tax treated as paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"that is matched to protected foreign source income,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"enter the value of the payment. If you’re omitting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income from this section because you’re claiming an",null,null,null,46,null,"If you have omitted income from boxes 11, 13 and 42"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"exemption, see box 46. If you’re the settlor or close",null,null,null,null,null,"because you are claiming an exemption in relation to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"family member of the settlor and you’ve received, or are",null,null,null,null,null,"a transfer of assets, enter the total amount omitted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"treated as having received, a benefit from a trustee of",null,null,null,null,null,"(and give full details in the ‘Any other information’"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the settlement, or you’re the recipient of an onward gift,",null,null,null,null,null,"box on your tax return)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and the benefit or onward gift does not exceed the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"settlement’s available protected income, enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount treated as your income. Include full details in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the ‘Any other information’ box on your tax return"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read the notes"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA106",null,null,null,null,"F 6",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"IF(R61,\"yes\",\"\")","v":""},null,null,"UnremittableIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"K72","v":0},null,null,"ForeignTaxCreditRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.1","MO",{"$f":"AJ160","v":0},null,null,"ResidentialPropertyIncomeOrRestrictedFinanceCosts"]
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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,"14.2","ZZ",{"$f":"IF(AU189,\"yes\",\"\")","v":""},null,null,null,"TraditionalAccounting"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"ZZ",{"$f":"IF(AND(AQ182>0,SUM(AQ191)=0),1,MIN(99,SUM(AQ191)))","v":0},null,null,null,"NumberOfProperties"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"AW181","v":0},null,null,null,"PremiumsPaidForLease"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AW185","v":0},null,null,null,"AllowablePropertyExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"AW190","v":0},null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AW193","v":0},null,null,null,"PrivateUseAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"AW196","v":0},null,null,null,"BalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"BE182","v":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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"21.1","MO",{"$f":"BE185","v":0},null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"BE188","v":0},null,null,null,"ZeroEmissionGoodsVehicleAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"22.1","MO",{"$f":"BE191","v":0},null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"22.2","MO",{"$f":"BE194","v":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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"BJ182","v":0},null,null,null,"CostsOfReplacingDomesticItems"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"IF(AND(BJ188=0,AQ182>0),0.001,BJ188)","v":0},null,null,null,"AdjustedProfitOrLossForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.1","MO",{"$f":"BJ191","v":0},null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"24.2","MO",{"$f":"BJ194","v":0},null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"B","MO",{"$f":"AU220","v":0},null,null,null,"PropertyAbroadProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"C","MO",{"$f":"AY220","v":0},null,null,null,"PropertyAbroadForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"D","MO",{"$f":"BE220","v":0},null,null,null,"PropertyAbroadUKtaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"E","ZZ",{"$f":"IF(BL220,\"yes\",\"\")","v":""},null,null,null,"PropertyAbroadClaimToFTCR"]
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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,42,"MO",{"$f":"BQ308","v":0},null,null,null,"BenefitsFromOverseasTrustsEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"BW291","v":0},null,null,null,"ForeignLifeInsuranceGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"MO",0,null,null,null,"NumberOfYearsSincePolicyMade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"BW296","v":0},null,null,null,"TaxTreatedAsPaid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"MO",{"$f":"BW303","v":0},null,null,null,"OmittedAmountTransferOfAssetsExemption"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(CE320:CE394)),999,ABS(SUM(CE320:CE394)))+check_fo1+check_fo2+check_fo72+check_fo74+check_fo3+check_fo4+check_fo5+check_fo6","v":0}]

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

{"sheet":"Trusts","index":24,"n_rows":176,"n_cols":40,"rows_kept":176,"cut":false,"hidden":false,"merged":[]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the TRUSTS section of SA2000 and looks like:"]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Trusts etc."]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp6 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets"]
[null,null,null,null,null,null,null,null,"Income from trusts and settlements"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Discretionary income payment from a UK resident trust"]
[null,null,null,null,null,null,null,null,1,null,"Net amount – after tax taken off",null,null,2,null,"Total payments from settlor-interested trusts"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Non-discretionary income entitlement from a trust"]
[null,null,null,null,null,null,null,null,3,null,"Net amount of non-savings income – after tax taken off",null,null,5,null,"Net amount of dividend income – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P44/0.9*0.1","v":0}]
[]
[null,null,null,null,null,null,null,null,4,null,"Net amount of savings income – after tax taken off",null,null,6,null,"If you have included in your tax return income from"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"trusts or settlements whose trustees are not resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the UK for tax purposes, put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Income chargeable on settlors"]
[null,null,null,null,null,null,null,null,"If you’ve received income from residential property, consider completing box 25"]
[]
[null,null,null,null,null,null,null,null,7,null,"Net amount of non-savings income taxed at",null,null,11,null,"Net amount of savings income taxed at trust rate –"]
[null,null,null,null,null,null,null,null,null,null,"basic rate – after tax taken off",null,null,null,null,"after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P61/0.675*0.225","v":0}]
[]
[null,null,null,null,null,null,null,null,8,null,"Net amount of savings income taxed at",null,null,12,null,"Net amount of dividend income taxed at"]
[null,null,null,null,null,null,null,null,null,null,"basic rate – after tax taken off",null,null,null,null,"dividend trust rate – after tax taken off"]
[]
[]
[null,null,null,null,null,null,null,null,9,null,"Net amount of dividend income taxed at",null,null,13,null,"Non-savings income paid gross"]
[null,null,null,null,null,null,null,null,null,null,"dividend rate – after tax taken off"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Savings income paid gross"]
[null,null,null,null,null,null,null,null,10,null,"Net amount of non-savings income taxed at"]
[null,null,null,null,null,null,null,null,null,null,"trust rate – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Additional tax paid by the trustees on certain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK life insurance policy gains"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Turn over for Income from the estates of deceased persons"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,"SA107",null,null,null,null,"T 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from the estates of deceased persons",null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp6 + 2 & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from United Kingdom (UK) estates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have received income from a UK estate only, enter the net income after tax paid or tax credit in boxes 16 to 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’ve received income from residential property, consider completing box 25."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Non-savings income – after tax taken off",null,null,"18.1",null,"Dividend income that has been taxed at 7.5%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes non-residential property income and profits",null,null,null,null,"– after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from a trade. Residential property income goes in box 25",null,null,null,null,"This includes dividends from UK and foreign companies"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Savings income – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes bank or building society interest",null,null,19,null,"Non-savings income taxed at non-repayable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"basic rate – after tax taken off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes gains realised on certain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Dividend income – after tax taken off",null,null,null,null,"life insurance policies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This includes dividends from UK and foreign companies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Do not include dividend income that has been taxed at"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.5%, this goes in box 18.1.",null,null,null,null,"Boxes 20 and 21 are not in use"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from foreign estates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have received income from a foreign estate do not fill in boxes 16 to 19. Instead, enter the income in box 22"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and any relief for UK tax already accounted for in box 23."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Foreign estate income",null,null,23,null,"Relief for UK tax already accounted for"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign tax paid on estate income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in box 24 if any Foreign Tax Credit Relief is claimable but has not been claimed on foreign income arising"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to a UK estate or a foreign estate."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Foreign tax for which Foreign Tax Credit Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"has not been claimed"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Residential property income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Amount of residential property income or restricted",null,null,"25.1",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"finance costs from trusts and estates for calculating"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relief for residential finance costs – use the working sheet"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Please give any other information in this space"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V139&W139&X139&Y139&Z139&AA139&AB139","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA107",null,null,null,null,"T 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$f":"K38","v":0},null,null,"SA107","IncomeFromTrustsAndSettlements","DiscretionaryIncomePayment","DiscretionaryIncomePaymentNetAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"P38","v":0},null,null,null,null,null,"PaymentsFromSettlorInterestedTrusts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"K44","v":0},null,null,null,null,"NondiscretionaryIncomeEntitlementFromTrusts","NonDiscretionaryIncomeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"K47","v":0},null,null,null,null,null,"NonDiscretionaryIncomeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"P44","v":0},null,null,null,null,null,"NonDiscretionaryIncomeTaxedAtDividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"ZZ",{"$f":"IF(R49,\"yes\",\"\")","v":""},null,null,null,null,null,"IncomeFromTrustsEtcNonResidentTrustees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"K57","v":0},null,null,null,"IncomeChargeableOnSettlors","NetSettlorIncomeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"K61","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"K65","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtDividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"K69","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtTrustRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"P57","v":0},null,null,null,null,"SavingsIncomeAtTrustRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"P61","v":0},null,null,null,null,"NetSettlorIncomeTaxedAtDividendTrustRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"P64","v":0},null,null,null,null,"GrossSettlorIncomeToBeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"P67","v":0},null,null,null,null,"GrossSettlorIncomeToBeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"P71","v":0},null,null,null,null,"AmountOfUKLifeInsurancePolicy"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"V95","v":0},null,null,null,"IncomeFromEstates","UKEstates","EstateIncomeTaxedAtBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"V99","v":0},null,null,null,null,null,"EstateIncomeTaxedAtLowerRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"V105","v":0},null,null,null,null,null,"EstateIncomeTaxedAtDividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"18.1","MO",{"$f":"AA95","v":0},null,null,null,null,null,"EstateIncomeAlreadyTaxedAt75dividendRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AA102","v":0},null,null,null,null,null,"EstateIncomeTaxedAtNonrepayableBasicRate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"V117","v":0},null,null,null,null,"ForeignEstates","ForeignEstateIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AA117","v":0},null,null,null,null,null,"ReliefForUKTaxAccountedFor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"V126","v":0},null,null,null,"ForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"V134","v":0},null,null,null,"IncomeFromResidentialProperty","ResidentialPropertyIncomeOrRestrictedFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.1","MO",{"$f":"AA131","v":0},null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Z2",{"$f":"LEFT(TRIM(U139&U140&U141&U142&U143&U144),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(AH149:AH174)),999,SUM(AH149:AH174))","v":0}]

{"sheet":"CG summary","index":25,"n_rows":377,"n_cols":69,"rows_kept":377,"cut":false,"hidden":false,"merged":[[154,26,154,27],[192,33,192,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the CG Summary section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"total gains",{"$f":"K73+K101+V126+V160+AH185+AA115","v":0},"<--- change"]
[null,null,null,null,null,null,null,null,null,null,"total losses",{"$f":"K77+P92+AA122+AA151+AH189+SUM($AM$208)-SUM(cg_clog_loss)","v":0},"<--- change"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Summary of capital losses"]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's losses",null,null,null,null,{"$f":"K77+P92+AA122+AA151+AH189+SUM($AM$208)-SUM(cg_clog_loss)","v":0},"Clogged losses"]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's losses to be used against gains",null,null,null,null,{"$f":"MIN(L17-SUM(AM214)-SUM(AM184)-SUM(AM194),L16-SUM(AA115)-SUM(cg_prev_year))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Total of this year's losses used this year",null,null,null,null,{"$f":"P27+SUM(AM214)+SUM(AM184)+SUM(AM194)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's gains after losses",null,null,null,null,{"$f":"L16-P27-SUM(AA115)-SUM(cg_prev_year)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Amount to be reduced by previous year's losses",null,null,null,null,{"$f":"MIN(P31,MAX(0,P31+SUM(AA115)-calc!D1512))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Brought forward losses from 96/97 up to last year"]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 96/97 up to last year used this year",null,null,null,null,{"$f":"MIN(P33,SUM(cg_print_page_8alossbf))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Total losses from 96/97 and later carried forward",null,null,null,null,{"$f":"cg_print_page_8alossbf-P37+P25-P29","v":0},{"$f":"IF(cg_print_page_8alosscf<0,\"Should not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"Brought forward losses from 95/96 and earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,"Amount to be reduced by previous year's losses",null,null,null,null,{"$f":"P33-P37","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 95/96 and earlier used this year",null,null,null,null,{"$f":"MIN(P43,SUM(cg_print_page_8blossbf))","v":0},{"$f":"IF(ABS(P37+P45-AH208)>0.001,\"These two should equal box 5 below\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 95/96 and earlier carried forward",null,null,null,null,{"$f":"P41-P45","v":0},{"$f":"IF(cg_print_page_8blosscf<0,\"Should not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Capital gains summary"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp7 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[]
[null,null,null,null,null,null,null,null,1,null,"Your name",null,null,2,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"You must enclose your computations, including details of each gain or loss, as well as filling in the boxes."]
[null,null,null,null,null,null,null,null,"Residential property and carried interest Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,3,null,"Number of disposals",null,null,10,null,"Tax on gains in box 9 already charged"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(COUNTIF(cg_selectionll,4)=0,P73>0),1,COUNTIF(cg_selectionll,4))","v":0}]
[]
[null,null,null,null,null,null,null,null,4,null,"Disposal proceeds",null,null,11,null,"Total gains or lossed on non-UK residential property or"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_disposalll)","v":0},null,null,null,null,"carried interest reported on Real Time"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Transaction returns"]
[null,null,null,null,null,null,null,null,5,null,"Allowable costs (including purchase price)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_totalll)+SUMIF(cg_selectionll,4,cg_costofsalell)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Tax on gains in box 11 already paid"]
[null,null,null,null,null,null,null,null,6,null,"Gains on residential property in the year, before losses"]
[null,null,null,null,null,null,null,null,null,null,"- do not include gains on carried interest. Any gains on"]
[null,null,null,null,null,null,null,null,null,null,"residential property included in boxes 9 and 11 amounts",null,null,13,null,"Carried interest (arising basis) - the amount before"]
[null,null,null,null,null,null,null,null,null,null,"must be included in this total",null,null,null,null,"any claim or election"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_gainllp)+SUMIF(cg_selectionll,4,cg_gain2llp)+SUMIF(cg_selectionll,4,cg_gain3llp)+P73*0+SUMIF(cg_selectionll,4,cg_gain4llp)","v":0}]
[]
[null,null,null,null,null,null,null,null,7,null,"Losses in the year – any losses included in boxes 9",null,null,"13A",null,"Carried interest (accruals basis) - the amount before"]
[null,null,null,null,null,null,null,null,null,null,"and 11 amounts must be included in this total",null,null,null,null,"any claim or election"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_lossllp)+SUMIF(cg_selectionll,4,cg_loss2llp)+SUMIF(cg_selectionll,4,cg_loss3llp)","v":0}]
[]
[null,null,null,null,null,null,null,null,8,null,"If you are making any claim or election, put the",null,null,"13B",null,"Gains on carried interest in the year - the sum of"]
[null,null,null,null,null,null,null,null,null,null,"relevant code in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 13 and 13A, less any claim or election. Any gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on carried interest included in box 11 amounts must be "]
[null,null,null,null,null,null,null,null,9,null,"Total gains or losses on UK residential property reported",null,null,null,null,"included in this total"]
[null,null,null,null,null,null,null,null,null,null,"on Capital Gains Tax UK Property Disposal returns"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(cg_entregaincf>cg_entremax,\"Please check the relief\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,"Cryptoassets - Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,"13.1",null,"Number of disposals",null,null,"13.5",null,"Losses in the year - any losses included in box 13.7"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,5)","v":0},null,null,null,null,"amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,5,cg_lossllp)+SUMIF(cg_selectionll,5,cg_loss2llp)+SUMIF(cg_selectionll,5,cg_loss3llp)","v":0}]
[null,null,null,null,null,null,null,null,"13.2",null,"Disposal proceeds"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,5,cg_disposalll)","v":0},null,null,"13.6",null,"If you are making any claim or election, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relevant code in the box"]
[null,null,null,null,null,null,null,null,".13.3",null,"Allowable costs (including purchase price)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,5,cg_totalll)+SUMIF(cg_selectionll,5,cg_costofsalell)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"13.7",null,"Total gains or losses on the disposal of an asset of"]
[null,null,null,null,null,null,null,null,".13,4",null,"Gains in the year, before losses - any gains included",null,null,null,null,"this type reported on Real Time Transaction returns"]
[null,null,null,null,null,null,null,null,null,null,"in box 13.7 amounts must be included in this total",null,null,null,null,{"$f":"SUMIF(cg_selectionll,5,cg_rtttllp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,SUMIF(cg_selectionll,5,cg_gainllp)+SUMIF(cg_selectionll,5,cg_gain2llp)+SUMIF(cg_selectionll,5,cg_gain3llp)+SUMIF(cg_selectionll,5,cg_gain4llp))","v":0},{"$f":"SUMIF(cg_selectionll,5,cg_gain2llp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L101>0,\"Post budget gains\",\"\")","v":""},null,"13.8",null,"Tax on gains in box 13.7 already paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,5,cg_rttttaxll)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other property, assets and gains Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Number of disposals",null,null,18,null,"Attributed gains where personal losses cannot be set off"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,3)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AB115>0,\"Post budget gains\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Disposal proceeds",null,null,null,null,"Gains from previous years"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_disposalll)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Allowable costs (including purchase price)",null,null,19,null,"Losses in the year - any losses included in box 21"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_totalll)+SUMIF(cg_selectionll,3,cg_costofsalell)","v":0},null,null,null,null,"amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_lossllp)+SUMIF(cg_selectionll,3,cg_loss2llp)+SUMIF(cg_selectionll,3,cg_loss3llp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Gains in the year, before losses - do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"attributed gains included in box 18. Any gains included",null,null,20,null,"If you are making any claim or election, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 21 amounts must be included in this total",null,null,null,null,"relevant code in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,SUMIF(cg_selectionll,3,cg_gainllp)+SUMIF(cg_selectionll,3,cg_gain2llp)+SUMIF(cg_selectionll,3,cg_gain3llp)+SUMIF(cg_selectionll,3,cg_gain4llp)+SUM(cg_prev_year)-SUM(AA115)*0)","v":0},{"$f":"SUMIF(cg_selectionll,3,cg_gain2llp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W126>0,\"Post budget gains\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.1",null,"Enter the amount included in box 17 total relating to",null,null,21,null,"Total gains or losses on the disposal of an asset of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"disposals of non-residential land and buildings",null,null,null,null,"this type reported on Real Time Transaction returns"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_rtttllp)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"In boxes 17.2 to 17.4, enter the amounts in the box 17",null,null,22,null,"Tax on gains in box 21 already paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total that relates to a disposal where BADR is being",null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_rttttaxll)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"claimed as advised in the guidance notes."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.2",null,"Residential property and non-residential land"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and buildings"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.3",null,"Listed and unlisted shares and securities"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.4",null,"Other assets"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Listed shares and securities Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Number of disposals",null,null,27,null,"Losses in the year - any losses included in box 29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,1)","v":0},null,null,null,null,"amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_lossllp)+SUMIF(cg_selectionll,1,cg_loss2llp)+SUMIF(cg_selectionll,1,cg_loss3llp)","v":0},null,null,"BAD = Business Assets Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Disposal proceeds",null,null,null,null,null,null,null,"EOT = Employee Ownership Trust"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_disposalll)","v":0},null,null,28,null,"If you are making any claim or election, put the",null,null,"ESH = Employee Shares                     "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relevant code in the box",null,null,"GHO = Gift Hold-Over Relief                 "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,null,"Allowable costs (including purchase price)",null,null,null,null,null,null,null,"INV = Investors Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_totalll)+SUMIF(cg_selectionll,1,cg_costofsalell)","v":0},null,null,null,null,null,null,null,"LET = Letting Relief                           "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"Total gains or losses on the disposal of an asset of",null,null,"MUL = Multiple Claims "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,null,"Gains in the year, before losses - any gains included",null,null,null,null,"this type reported on Real Time Transaction returns",null,null,"NVC = Negligible Value Claims "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 29 amounts must be included in this total",null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_rtttllp)","v":0},null,null,"OTH = Other Claims "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_gainllp)+SUMIF(cg_selectionll,1,cg_gain2llp)+SUMIF(cg_selectionll,1,cg_gain3llp)+SUMIF(cg_selectionll,1,cg_gain4llp)","v":0},{"$f":"SUMIF(cg_selectionll,1,cg_gain2llp)","v":0},null,null,null,null,null,null,"PRO = Provisional Rollover Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(W160>0,\"Post budget gains\",\"\")","v":""},null,30,null,"Tax on gains in box 29 already paid",null,null,"PRR = Private Residence Relief "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,1,cg_rttttaxll)","v":0},null,null,"ROR = Roll-Over Relief                        "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SIR = Social Investment Tax Relief "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG 2"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unlisted shares and securities Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Number of disposals",null,null,39,null,"Gains exceeding the lifetime limit for Employee"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,2)","v":0},null,null,null,null,"Shareholder Status shares"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"Disposal proceeds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_disposalll)","v":0},null,null,40,null,"Gains invested under Seed Enterprise Investment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scheme and qualifying for relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Allowable costs (including purchase price)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_totalll)+SUMIF(cg_selectionll,2,cg_costofsalell)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,null,"Losses used against income - amount claimed against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Gains in the year, before losses - any gains included",null,null,null,null,"2024-25 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,"in box 37 amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_gainllp)+SUMIF(cg_selectionll,2,cg_gain2llp)+SUMIF(cg_selectionll,2,cg_gain3llp)+SUMIF(cg_selectionll,2,cg_gain4llp)","v":0},{"$f":"SUMIF(cg_selectionll,2,cg_gain2llp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AI185>0,\"Post budget gains\",\"\")","v":""},null,42,null,"Amount in box 41 relating to share loss relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Losses in the year - any losses included in",null,null,null,null,"in 2024-25 to which Enterprise Investment Scheme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 37 amounts must be included in this total",null,null,null,null,"or Seed Enterprise Investment Scheme Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_lossllp)+SUMIF(cg_selectionll,2,cg_loss2llp)+SUMIF(cg_selectionll,2,cg_loss3llp)","v":0},null,null,null,null,"is attributable"]
[]
[null,null,null,null,null,null,null,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,"If you are making any claim or election, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relevant code in the box",null,null,43,null,"Losses used against income - amount claimed against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2023-24 income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Total gains or losses on the disposal of an asset of"]
[null,null,null,null,null,null,null,null,null,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 type reported on Real Time Transaction returns",null,null,44,null,"Amount in box 43 relating to share loss relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_rtttllp)","v":0},null,null,null,null,"in 2023-24 to which Enterprise Investment Scheme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or Seed Enterprise Investment Scheme Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,null,"Tax on gains in box 37 already paid",null,null,null,null,"is attributable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_rttttaxll)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses and adjustments Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses set against 2024-25 capital gains"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,null,"Losses brought forward and used in-year",null,null,46,null,"Income losses of 2024-25 set against gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P37+P45","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2024-25 capital losses - other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses available to be carried forward",null,null,48,null,"Losses used against an earlier year’s gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"cg_print_page_8alosscf+cg_print_page_8blosscf","v":0},{"$f":"IF(AH214<0,\"Should not be negative\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investors’ Relief and Business Asset Disposal Relief (previously ‘Entrepreneurs’ Relief’)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"Gains qualifying for Investors’ Relief",null,null,50,null,"Gains qualifying for Business Asset Disposal Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_netgain3ll,\">0\")+SUMIF(cg_netgain4ll,\">0\")","v":0},{"$f":"SUMIF(cg_netgain4ll,\">0\")","v":0},null,null,{"$f":"IF(AND(AH220+AM220>0,ISBLANK(K81),ISBLANK(P96),ISBLANK(AA155),ISBLANK(AH193),ISBLANK(AA126)),\"Please complete at least one of box 8, 13.6, 20, 28 or 36\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AI220>0,\"Post budget gains\",\"\")","v":""},null,null,null,null,{"$f":"IF(AN220>0,\"Post budget gains\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"50.1",null,"Lifetime allowance of Business Asset Disposal Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and Entrepreneurs' Relief claimed - the total amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Relief brought forward",null,null,null,null,"claimed to date"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUNDDOWN(AH220+AM220,2)+SUM(cg_entregainbf)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax adjustments to 2024-25 capital gains"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,null,"Adjustments to Capital Gains Tax",null,null,52,null,"Additional liability for non-resident or dual"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"calc!F1549","v":0},null,null,null,"resident trusts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU236>0,\"Extra CGT for gains on or after 30/10/24\",\"\")","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,"Non-resident Capital Gains Tax (NRCGT) on UK property or land and indirect disposals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1",null,"For direct disposals of UK residential property or",null,null,"52.3",null,"If any of the gains in box 52.2 are from indirect"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"properties, put the total gains chargeable to NRCGT",null,null,null,null,"disposals, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.4",null,"Tax on gains in boxes 52.1 and 52.2 already charged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.2",null,"For direct disposals of non-residential UK properties or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"land, or indirect disposals of any UK properties or land,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put the total gains chargable to NRCGT in the box",null,null,"52.5",null,"Total losses available against NRCGT gains for the year"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU251>0,\"Post budget gains\",\"\")","v":""},null,null,null,{"$f":"P61+P69+P103+AA133+AA162+AH200+AY248","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gains on excluded indexed securities and gains and losses on share repurchases and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"security redemptions from a qualifying asset holding company (QAHC)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes before filling in this section."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Details of any gains or losses in this section should already be included in the relevant sections on pages CG2 and CG3."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52EG",null,"Total gains from the disposal of excluded indexed",null,null,"52QG",null,"Total gains from QAHC share repurchases and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"securities – the amount before losses and reliefs",null,null,null,null,"security redemptions – the amount before losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and reliefs"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52QL",null,"Total losses from QAHC share repurchases and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"security redemptions"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,null,"If your computations include any estimates or valuations, put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,null,"Please give any other information in this space"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AT276&AU276&AV276&AW276&AX276&AY276&AZ276&BA276","v":""}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AT287&AU287&AV287&AW287&AX287&AY287&AZ287&BA287","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,{"$f":"AT289&AU289&AV289&AY289&AZ289&BA289","v":""},{"$f":"IF(check_cg>0,\"Make sure you send in a CG computation\",\"\")","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,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG4"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"K61","v":0},null,null,"SA108","ResidentialPropertyAndCarriedInterest","NumberOfDisposals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"K64","v":0},null,null,null,null,"DisposalProceeds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"K67","v":0},null,null,null,null,"AllowableCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"IF(AND(BL302>0,K73=0,BL305=0,BL309=0),0.001,K73)","v":0},null,null,null,null,"GainsOnResidentialPropertyInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"K77","v":0},null,null,null,null,"LossesInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"ZZ",{"$f":"LEFT(K81,3)","v":""},null,null,null,null,"ClaimOrElectionMade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"K85","v":0},null,null,null,null,"GainOrLossFromUKpropertyDisposal"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"P61","v":0},null,null,null,null,"UKpropertyDisposalTaxAlreadyCharged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"P66","v":0},null,null,null,null,"GainOrLossFromRTTreturn"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"P69","v":0},null,null,null,null,"RTTtaxAlreadyCharged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"P73","v":0},null,null,null,null,"CarriedInterestArisingBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13A","MO",{"$f":"P77","v":0},null,null,null,null,"CarriedInterestAccrualsBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13B","MO",{"$f":"P84","v":0},null,null,null,null,"GainsOnCarriedInterestInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.1","ZZ",{"$f":"K91","v":0},null,null,null,"Cryptoassets","NumberOfDisposals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.2","MO",{"$f":"K94","v":0},null,null,null,null,"DisposalProceeds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.3","MO",{"$f":"K97","v":0},null,null,null,null,"AllowableCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.4","MO",{"$f":"IF(AND(BL315>0,K101=0,BL318=0,BL320=0),0.001,K101)","v":0},null,null,null,null,"GainsInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.5","MO",{"$f":"P92","v":0},null,null,null,null,"LossesInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.6","ZZ",{"$f":"LEFT(P96,3)","v":""},null,null,null,null,"ClaimOrElectionMade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.7","MO",{"$f":"P100","v":0},null,null,null,null,"GainFromRTTreturn"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.8","MO",{"$f":"P103","v":0},null,null,null,null,"RTTtaxAlreadyCharged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"ZZ",{"$f":"V115","v":0},null,null,null,"OtherPropertyAssetsAndGains","NumberOfDisposals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"V118","v":0},null,null,null,null,"DisposalProceeds"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"V121","v":0},null,null,null,null,"AllowableCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"IF(AND(BL323>0,V126=0,BL331=0,BL333=0),0.001,V126)","v":0},null,null,null,null,"GainsInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.1","MO",{"$f":"V130","v":0},null,null,null,null,"NonResidentialDisposalsIncludedInBox17"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.2","MO",{"$f":"V138","v":0},null,null,null,null,"LandAndPropertyDisposalsWhereBADRisBeingClaimed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.3","MO",{"$f":"V141","v":0},null,null,null,null,"SharesDisposalsWhereBADRisBeingClaimed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.4","MO",{"$f":"V144","v":0},null,null,null,null,"OtherDisposalsWhereBADRisBeingClaimed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"AA115","v":0},null,null,null,null,"AttributedGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AA122","v":0},null,null,null,null,"LossesInTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"ZZ",{"$f":"LEFT(AA126,3)","v":""},null,null,null,null,"ClaimOrElectionMade"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"AA130","v":0},null,null,null,null,"GainFromRTTreturn"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"AA133","v":0},null,null,null,null,"RTTtaxAlreadyCharged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"ZZ",{"$f":"V150","v":0},null,null,null,"ListedSharesAndSecurities","NumberOfDisposals"]
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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,49,"MO",{"$f":"AH220","v":0},null,null,null,null,"GainsQualifyingForInvestorsRelief"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"AY237","v":0},null,null,null,null,"NonResidentdualResidentTrustLiability"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1","MO",{"$f":"AT246","v":0},null,null,null,"NRCGTonUKpropertyOrLandAndIndirectDisposals","TotalGainsChargeableForDirectDisposalsForUKresidentialProperty"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(IF(ISERROR(SUM(BL301:BL370)),999,SUM(BL301:BL370))-0.001,2)","v":0}]

{"sheet":"CG working sheet","index":26,"n_rows":55,"n_cols":7,"rows_kept":55,"cut":false,"hidden":false,"merged":[[10,1,10,5]]}
["Capital gains Computation Working Sheet"]
[null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""}]
[null,"Your name",null,null,null,"Your unique tax reference (UTR)"]
[null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"utr","v":0}]
[]
["Please don't use for Non-resident Capital Gains Tax (NRCGT) on UK property or land"]
["(They go directly on the CG Summary box 52.1)"]
[]
[]
[]
["Description of asset"]
["for example, type and number of shares sold or address of property",null,null,{"$f":"IF(ISBLANK(B11),\"Please enter the description\",\"\")","v":"Please enter the description"}]
[]
["Type of asset",null,null,null,{"$f":"IF(cg_selection=0,\"Please select the type of asset\",\"\")","v":"Please select the type of asset"}]
[]
["Date of sale DD/MM/YYYY",null,{"$f":"IF(OR(ISBLANK(B16),AND(ISNUMBER(B16)=FALSE,ISBLANK(B16)=FALSE)),\"Please enter the date of sale\",\"\")","v":"Please enter the date of sale"}]
[]
["Disposal/sale proceeds",null,"A",null,{"$f":"IF(ISBLANK(D18),\"Please enter the proceeds\",\"\")","v":"Please enter the proceeds"}]
["or market value if appropriate"]
[]
["Incidental costs of disposal/sale",null,"B"]
[]
["Net disposal proceeds box A minus box B",null,null,null,"C",{"$f":"D18-ABS(D21)","v":0}]
[]
["Date of acquisition",null,{"$f":"IF(OR(ISBLANK(B25),AND(ISNUMBER(B25)=FALSE,ISBLANK(B25)=FALSE)),\"Please enter the date of acquisition\",\"\")","v":"Please enter the date of acquisition"}]
[]
["Cost or 31 March 1982 value see page CGN 5",null,"D"]
[]
["Incidental costs of acquisition",null,"E"]
[]
["Improvement costs",null,"F"]
[]
["Total costs boxes D + E + F ",null,null,null,"G",{"$f":"cg_cost+cg_incidental+cg_improvement","v":0}]
[]
["Gain or loss box C minus box G",null,null,null,"H",{"$f":"F23-F33","v":0}]
[]
["Capital gains elections or reliefs",null,null,null,"I - 1"]
["not the annual exempt amount"]
[]
[{"$f":"\"Business Asset Disposal Relief\" & \" (Entrepreneurs relief)\"","v":"Business Asset Disposal Relief (Entrepreneurs relief)"},null,null,null,"I - 2"]
["(Tick the box to claim)"]
["and description"]
[]
["Net gain / (loss) box H minus boxes  I",null,null,null,"J",{"$f":"F35-F37-F40","v":0}]
[]
[{"$f":"\"If, during \" & TaxYear & \", you submitted a Real Time Transaction\"","v":"If, during 2024/25, you submitted a Real Time Transaction"}]
["Tax return(s) for the disposal of an asset of this type, put"]
["a tick in the box"]
[]
["And the tax already paid",null,null,null,"K"]
["Note:",null,null,null,null,{"$f":"IF(AND(cg_rttttax>0,cg_rttt=FALSE),\"Please tick the box\",\"\")","v":""}]
["The total gains or losses on UK residential property"]
["reported on Capital Gains Tax UK Property"]
["Disposal returns must be entered separately"]
["in boxes 9 and 10 on the CG Summary page",null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]

{"sheet":"CG Long List","index":27,"n_rows":8,"n_cols":30,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
["Capital Gains Long List",null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""}]
["Your name",null,null,"Your unique tax reference (UTR)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"cg_gain2llp"]
[{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,{"$f":"utr","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"cg_gainllp",null,"cg_gain3llp","cg_gain4llp","cg_lossllp","cg_loss2llp","cg_loss3llp","cg_rtttllp"]
[]
[]
[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,"hide"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Elections","Tick to",null,null,"Final Gain or","Gain",null,"Entre gain","Tick for",null,"Final Gain","Other g post",null,"Entre gain","Final loss","Other l post","Entre l post","RTTT"]
["Description","Type","Date of sale","Disposal proceeds","Cost of sale","Net proceeds","Date of acq'n","Cost","Incidental","Improvement","Total","Gain or loss","or reliefs","claim","Entrepreneur","Description","loss pre b2","Loss post b2","Entre gain","post b2","RTTT","Tax charged","pre budget2","budget2 day","Entre gain","post b2","pre budget2","budget2 day","budget2 day","gain or loss"]

{"sheet":"Non_residence","index":28,"n_rows":272,"n_cols":50,"rows_kept":272,"cut":false,"hidden":false,"merged":[[94,25,94,26]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the RESIDENCE and REMITTANCE section of SA2000 and looks like:"]
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[]
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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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[]
[]
[]
[]
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[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Residence, remittance basis etc."]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"utr","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,"For help filling in this form, go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,"Residence status"]
[null,null,null,null,null,null,null,null,"Please read the Residence, remittance basis etc. notes before you fill in boxes 1 to 14."]
[]
[null,null,null,null,null,null,null,null,1,null,"If you were not resident in the UK for 2024–25,",null,7,null,"If you meet the third automatic overseas test, put"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,"a tick in the box",null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,2,null,"If you are eligible for overseas workday relief",null,8,null,"If you had a gap between employments in 2024-25,"]
[null,null,null,null,null,null,null,null,null,null,"for 2024-25, put a tick in the box",null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,3,null,"If your circumstances meet the criteria for split-year",null,9,null,"If you had a home overseas in 2024-25,"]
[null,null,null,null,null,null,null,null,null,null,"treatment for 2024-25, put a tick in the box",null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,"3.1",null,"If more than one case of split year treatment applies,",null,10,null,"Number of days spent in the UK during 2024–25"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Number of days in box 10 attributed to"]
[null,null,null,null,null,null,null,null,4,null,"If you were resident in the UK for 2023–24,",null,null,null,"exceptional circumstances"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"11.1",null,"Number of days when you were in the UK at midnight"]
[null,null,null,null,null,null,null,null,5,null,"If you have made an entry in box 2 and any of",null,null,null,"during 2024–25, but you were in transit – do not include"]
[null,null,null,null,null,null,null,null,null,null,"your foreign earnings are for an earlier year,",null,null,null,"these days in any entry in box 10"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"How many ties to the UK did you have in 2024-25?"]
[null,null,null,null,null,null,null,null,6,null,"If you have an entry in box 3 enter the date"]
[null,null,null,null,null,null,null,null,null,null,"from which the UK part of the year begins"]
[null,null,null,null,null,null,null,null,null,null,"or ends DD/MM/YYYY",null,13,null,"Number of days you worked for more than 3 hours"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(K65),ISBLANK(K65)),\"\",\"Please enter a date\")","v":""},null,null,"in the UK in 2024-25"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Number of days you worked for more than 3 hours"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"overseas in 2024-25"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(K65>0,OR(K65<startyear,K65>endyear)),\"Please check the date\",\"\")","v":""}]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,"SA109",null,null,null,"RR 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp8 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Personal allowances for non-residents and dual residents"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(nondom=TRUE,AO160=FALSE,AC95=FALSE),AND(R39=TRUE,AC91=FALSE,AC95=FALSE)),0,1)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"If you are entitled to claim personal allowances as a",null,17,null,"Enter the codes for the country or countries, of which "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"non-resident because of the terms of a Double Taxation",null,null,null,"you are a national and/or resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Agreement, put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"If you are entitled to claim personal allowances as a"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"non-resident on some other basis, or as a dual resident"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"remittance basis user under the terms of certain Double"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Taxation Agreements (read the notes), put a tick in the box",null,null,null,"www.sa2000.co.uk/foreigncountrycodes.pdf"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Residence in other countries"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Enter the codes for the country or countries,",null,21,null,"Relief under Double Taxation Agreements between"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"other than the UK, in which you were resident for",null,null,null,"the UK and other countries – amount claimed "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax purposes for 2024–25",null,null,null,"because of an agreement awarding residence to "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"another country – see Helpsheet 302"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Relief claimed because of other provisions of the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"If you were also resident in either or both of",null,null,null,"relevant Double Taxation Agreements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the countries above for 2023–24, enter the",null,null,null,"-see Helpsheet 304"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"appropriate code(s)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you are claiming relief in box 21 or box 22, fill in"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the appropriate claim form in ‘Helpsheet 302’ or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Helpsheet 304’ and send this as well"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,null,"Amount of Double Taxation Agreement income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for which partial relief is being claimed"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Domicile"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"If you are domiciled outside the UK and it is relevant",null,24,null,"If 2024–25 is the first year that you have told us that your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to your Income Tax or Capital Gains Tax liability for",null,null,null,"domicile is outside the UK, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2024-25, put a tick in the box. Please explain in box 40"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"how your domicile is relevant to your Income Tax or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Capital Gains Tax liaibility",null,25,null,"If you have put a tick in box 23 and have a domicile of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"origin within the UK, enter the date on which your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have put a tick in box 23, you must put an entry in",null,null,null,"domicile changed DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 25, 26 or 27",null,null,null,null,{"$f":"IF(OR(ISNUMBER(Z128),ISBLANK(Z128)),\"\",\"Please enter a date\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.1",null,"If you were deemed UK domicile under Condition A,",null,26,null,"If you were born in the UK but have never been"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,"domiciled here, put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.2",null,"If you were deemed UK domicile under Condition B,",null,27,null,"If you have put a tick in box 23 and you were born"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,"outside the UK, enter the date that you first came"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"to live in the UK DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Z137),ISBLANK(Z137)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"23.3",null,"Enter the number of years you’ve been resident in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK in the previous 20 years"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RR 2"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remittance Basis",null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HMRC has provided the following guidance:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"“Boxes 34 & 35 are mostly concerned with double-taxation agreements. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"If you are making a claim for the remittance basis",null,null,36,null,"Adjustment to payments on account for capital gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2024-25, put a tick in the box",null,null,null,null,null,null,null,null,"Taxpayers are required, under S809C(3) ITA2007, to nominate sufficient income or gains to produce a ‘relevant tax increase’ of £30k. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"e.g. A higher-rate taxpayer should nominate at least:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"If you have remitted any nominated income or gains",null,null,null,"£75k of non-savings or savings income (£75,000 @ 40% = £30,000), "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"If your unremitted income and capital gains for",null,null,null,null,"during 2024-25, put a tick in the box unless what",null,null,null,"or £88,888 of dividend income that doesn’t qualify for UK tax credits (£88,888 @ 33.75% = £29999.70) – this rises to £133,334 if the dividend income does qualify for UK tax credits, "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2024–25 is less than £2,000, put a tick in the box",null,null,null,null,"you have remitted is within the £10 aggregate limit",null,null,null,"or £107,143 of Capital Gains (£107,143 @ 28% = £30,000.04), "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"or any combination of the above that will produce £30k (the taxpayer will have to provide a detailed breakdown). "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"If you were deemed UK domicile for 2024–25, and have"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"remitted to the UK any of your foreign income or gains",null,null,38,null,"If you are claiming relief from UK tax for foreign income",null,null,null,"These amounts will be appropriately higher for longer periods of UK residence."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"that arose in a year when you previously claimed the",null,null,null,null,"or gains invested in a qualifying business, enter the total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"remittance basis, put a tick in the box",null,null,null,null,"amount invested and the Company Registration"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– give details in box 40",null,null,null,null,"Numbers below",null,null,null,"It doesn’t need to be spot-on to the penny because S809C(4) ITA2007 caps the increase to £30k; £80k of nominated savings income, for a higher-rate taxpayer, will still only give rise to a £30k charge. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If the taxpayer doesn’t nominate sufficient income or gains to produce a relevant tax increase of £30k then S809H(4) comes into effect to ‘top-up’ the increase to £30k. (The taxpayer must nominate at least £1 to satisfy S809C(3).)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"If you were UK resident for 2024–25 and for 12 or more of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the preceding 14 tax years, put a tick in the box - you must",null,null,null,null,"Company 1",null,null,null,"As the tax increase will be £30k irrespective of what is returned in boxes 34 & 35 they are not required in the tax calculation; we can work out whether the charge will apply from the conditions in S809H(1) and S809D."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"also fill in boxes 28, 34 and/or 35"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AO166=TRUE,nondom=FALSE,AO160=FALSE),\"Need box 28 or box 29\",\"\")","v":""},null,null,null,"Company 2",null,null,null,"Most major double-taxation agreements with the UK only provide relief, in the country of domicile, where actual income or gains have been subject to tax in the UK."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you enter a tick in this box, do not enter a tick in box 32"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go straight to box 33",null,null,null,null,"Company 3",null,null,null,"Nominating income or gains sufficient to increase the UK tax liability by £30k should enable a taxpayer to claim double-taxation relief for the £30k charge, in their country of domicile, as tax on the nominated income. A minimum (£1) nomination is unlikely to make the £30k charge eligible for relief.”"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"If you were UK resident for 2024–25 and for 7 or more",null,null,null,null,"If you have invested in more than 3 companies,",null,null,null,"For more information:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"of the preceding 9 tax years, put a tick in the box",null,null,null,null,"use the ‘Any other information’ box 40, to enter"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– you must also complete boxes 28, 34 and/or 35",null,null,null,null,"the information",null,null,null,"http://www.hmrc.gov.uk/manuals/rdrmmanual/RDRM32330.htm"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AO174=TRUE,nondom=FALSE,AO160=FALSE),\"Need box 28 or box 29\",\"\")","v":""},null,39,null,"If you have previously claimed relief for a qualifying"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"investment and the investment no longer qualifies for"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"If you were under 18 on 5 April 2025, put a tick in the box",null,null,null,null,"relief, put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Amount of income you are nominating – use the",null,null,"39.1",null,"If you have UK income or gains deemed to be foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box 40",null,null,null,null,"under qualifying asset holding company rules,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AO156=TRUE,AO160=FALSE,OR(AO166=TRUE,AO174=TRUE),AO177=FALSE,SUM(AG185)+SUM(AG189)=0),\"Please nominate\",\"\")","v":""},null,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Amount of capital gains you are nominating – use the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box 40"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AO156=TRUE,AO160=FALSE,OR(AO166=TRUE,AO174=TRUE),AO177=FALSE,SUM(AG185)+SUM(AG189)=0),\"income and/or gains\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 3, 3.1, 8, 11.1, 16, 23, 25, 30, 33, 34, 35, 37, 38 and 39 may require more information to be provided in box 40."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please refer to the ‘Residence, remittance basis etc notes’ on these boxes for more information about this."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,"Please give any other information in this space and on page RR 4 overleaf"]
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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,""]
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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,""]
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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,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"RR 3"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"IF(R39,\"yes\",\"\")","v":""},null,null,"SA109","ResidenceStatus","NotResidentInUK"]
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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,7,"ZZ",{"$f":"IF(R40,\"yes\",\"\")","v":""},null,null,null,null,"MeetTheThirdAutomaticOverseasTest"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"ZZ",{"$f":"IF(R48,\"yes\",\"\")","v":""},null,null,null,null,"HadAHomeOverseas"]
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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,11,"ZZ",{"$f":"O54","v":0},null,null,null,null,"NumberOfDaysDueToExceptionalCircumstances"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"ZZ",{"$f":"$O$62","v":0},null,null,null,null,"HowManyTiesToUK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"ZZ",{"$f":"$O$66","v":0},null,null,null,null,"NumberOfWorkdaysInUKForEmployment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"ZZ",{"$f":"O70","v":0},null,null,null,null,"NumberOfWorkdaysSpentOverseas"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"ZZ",{"$f":"IF(AC91,\"yes\",\"\")","v":""},null,null,null,"PersonalAllowances","PersonalAllowancesClaimDueToDTA"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"ZZ",{"$f":"IF(AC95,\"yes\",\"\")","v":""},null,null,null,null,"PersonalAllowancesClaimOnOtherBasis"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"UPPER(LEFT(Z91,3))","v":""},null,null,null,null,"CodeForCountryOfNationalityOrResidence"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"ZZ",{"$f":"UPPER(LEFT(Z92,3))","v":""},null,null,null,null,"CodeForCountryOfNationalityOrResidence"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"UPPER(LEFT(Z93,3))","v":""},null,null,null,null,"CodeForCountryOfNationalityOrResidence"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"ZZ",{"$f":"UPPER(LEFT(V104,3))","v":""},null,null,null,"ResidenceInOtherCountries","CodeForCountryOfResidenceForTaxInYear"]
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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,19,"ZZ",{"$f":"UPPER(LEFT(V111,3))","v":""},null,null,null,null,"CodeForCountryOfResidenceInPreviousYear"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"V116","v":0},null,null,null,null,"AmountOfDTAincomeForWhichPartialReliefIsClaimed"]
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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,26,"ZZ",{"$f":"IF(AC128,\"yes\",\"\")","v":""},null,null,null,null,"BornInUKButNonUKDomicile"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"DT",{"$f":"Z137","v":0},null,null,null,null,"DateOfComingToLiveInUK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"ZZ",{"$f":"IF(AO156,\"yes\",\"\")","v":""},null,null,null,"RemittanceBasis","Remittancebasisclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"ZZ",{"$f":"IF(AO160,\"yes\",\"\")","v":""},null,null,null,null,"UnremitedIncomeAndGainsUnremittedIncomeAndGainsUnder2000"]
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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,31,"ZZ",{"$f":"IF(AO166,\"yes\",\"\")","v":""},null,null,null,null,"UKResidentFor12OutOf14Years"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"ZZ",{"$f":"IF(AO177,\"yes\",\"\")","v":""},null,null,null,null,"LessThan18Years"]
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[null,"HMRC SA302",null,null,null,null,null,null,"Self Assessment: Tax Calculation",null,"select"]
[null,null,null,null,null,null,null,null,null,null,1]
[null,null,{"$f":"Tax_return!AO67 & \"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"\"Unique Tax Reference (UTR)\"","v":"Unique Tax Reference (UTR)"},null,null,null,1]
[null,null,{"$f":"Tax_return!AO68 & \"\"","v":"(Please enter the address here)"},null,null,null,{"$f":"utr&\"\"","v":"0"},null,null,null,1]
[null,null,{"$f":"Tax_return!AO69 & \"\"","v":""},null,null,null,null,null,null,null,1]
[null,null,{"$f":"Tax_return!AO70 & \"\"","v":""},null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,"Date ",{"$f":"TODAY()","v":"2025-06-23"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Tax Calculation for \" & TaxYear","v":"Tax Calculation for 2024/25"},null,null,{"$f":"\"(year ended 5 April 20\" & RIGHT(TaxYear,2) & \")\"","v":"(year ended 5 April 2025)"},null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"Income received (before tax taken off)",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"Pay from all employments",null,null,{"$f":"D290+D298","v":0},null,null,null,null,null,{"$f":"IF(E14+E15=0,0,IF(E13>0,1,0))","v":0}]
[null,"plus","benefits and expenses received",null,{"$f":"D291","v":0},null,null,null,null,null,{"$f":"IF(E14>0,1,0)","v":0}]
[null,"minus","allowable expenses",null,{"$f":"D297","v":0},null,null,null,null,null,{"$f":"IF(E15>0,1,0)","v":0}]
[null,{"$f":"IF(E14+E15>0,\"Total\",\"Pay\") & \" from all employments\"","v":"Pay from all employments"},null,null,null,{"$f":"D299","v":0},null,null,null,null,{"$f":"IF(F16>0,1,0)","v":0}]
[null,"Share schemes",null,null,null,{"$f":"D300","v":0},null,null,null,null,{"$f":"IF(F17>0,1,0)","v":0}]
[null,"Profit from self-employment",null,null,null,{"$f":"D307+D310","v":0},null,null,null,null,0]
[null,"Profit from partnerships",null,null,null,{"$f":"D317","v":0},null,null,null,null,0]
[null,"Interest from partnerships",null,null,null,{"$f":"D357","v":0},null,null,null,null,0]
[null,"Dividends from partnerships",null,null,null,{"$f":"D375","v":0},null,null,null,null,0]
[null,"Profit from UK land and property",null,null,null,{"$f":"D324","v":0},null,null,null,null,0]
[null,"Foreign income",null,null,null,{"$f":"D326+D331+D336","v":0},null,null,null,null,0]
[null,"Dividends from foreign companies",null,null,null,{"$f":"D379","v":0},null,null,null,null,0]
[null,"Foreign savings",null,null,null,{"$f":"D363","v":0},null,null,null,null,0]
[null,"Foreign Gains on life insurance policies with tax treated as paid",null,null,null,{"$f":"D392","v":0},null,null,null,null,0]
[null,"Trusts and estates",null,null,null,{"$f":"D343+D367+D384+D395+D396","v":0},null,null,null,null,0]
[null,"Interest received from UK banks and building societies",null,null,null,{"$f":"D371","v":0},null,null,null,null,0]
[null,"Dividends from UK companies",null,null,null,{"$f":"D390","v":0},null,null,null,null,0]
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[null,"Gains on life insurance policies etc.",null,null,null,{"$f":"D372","v":0},null,null,null,null,0]
[null,"Gains on life insurance policies etc. with tax treated as paid",null,null,null,{"$f":"D393","v":0},null,null,null,null,0]
[null,"Other income",null,null,null,{"$f":"D349","v":0},null,null,null,null,0]
[null,"Redundancy, lump sums, compensation etc.",null,null,null,{"$f":"c1.41","v":0},null,null,null,null,0]
[null,"Total income received",null,null,null,null,{"$f":"totalincome","v":0},null,null,null,{"$f":"IF(G35>0,1,0)","v":0}]
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[null,"minus ",null,null,null,null,null,null,null,null,{"$f":"IF(D494=D503,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D494=D503,0,1)","v":0}]
[null,"Payments into a retirement annuity contract etc.",null,null,null,{"$f":"D472","v":0},null,null,null,null,{"$f":"IF(F39>0,1,0)","v":0}]
[null,"Foreign tax on estates (tax credit relief not claimed)",null,null,null,{"$f":"D478","v":0},null,null,null,null,{"$f":"IF(F40>0,1,0)","v":0}]
[null,{"$f":"\"Income tax relief \"&IF(D461>D471,TEXT(D461,\"£#,###\") & \" reduced to maximum allowable\",\"\")","v":"Income tax relief "},null,null,null,{"$f":"MIN(D461,D471)","v":0},null,null,null,null,{"$f":"IF(F41>0,1,0)","v":0}]
[null,"Annuities",null,null,null,{"$f":"D475","v":0},null,null,null,null,{"$f":"IF(F42>0,1,0)","v":0}]
[null,"Gift of investments and property to charity",null,null,null,{"$f":"D473","v":0},null,null,null,null,0]
[null,{"$f":"IF(D494=D503,\"minus \",\"\")&\"Personal allowance\"","v":"minus Personal allowance"},null,null,null,{"$f":"IF(D494=D503,0,D494)","v":0},{"$f":"IF(D494=D503,D494,0)","v":12570},null,null,null,{"$f":"IF(F44+G44>0,1,0)","v":1}]
[null,{"$f":"\"less Marriage Allowance transfer\"","v":"less Marriage Allowance transfer"},null,null,null,{"$f":"IF(AND(D494<>IF(_case43=TRUE,E503,D503),D494>0),IF(_case43=TRUE,E498,D498),0)","v":0},{"$f":"IF(AND(D498>0,D494=D503,D494>0),D498,0)","v":0},null,null,null,{"$f":"IF(F45+G45>0,1,0)","v":0}]
[null,"Blind person's allowance",null,null,null,{"$f":"D495","v":0},null,null,null,null,0]
[null,"Blind person's surplus allowance from spouse",null,null,null,{"$f":"D496","v":0},null,null,null,null,0]
[null,"Total ",null,null,null,null,{"$f":"IF(_case43=TRUE,E503,D503)","v":12570},null,null,null,{"$f":"IF(D494=D503,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Total income \"&IF(D960>0,\"on which tax is due\",\"\")","v":"Total income "},null,null,null,null,{"$f":"D960","v":0},null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"How I have worked out your Income Tax",null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Your basic rate limit has been increased by \"&IF(AND(D485>0,D484>0),TEXT(D485,\"£#,###\")&\" and \"&TEXT(D484,\"£#,###\")&\" to \"&TEXT(D545,\"£#,###\")&\" for pension\",IF(D485>0,TEXT(D485,\"£#,###\")&\" to \"&TEXT(D545,\"£#,###\")&\" for pension payments.\",IF(D484>0,TEXT(D484,\"£#,###\")&\" to \"&TEXT(D545,\"£#,###\")&\" for Gift Aid payments.\",\"\")))","v":"Your basic rate limit has been increased by "},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D485+D484>0,OR(D404=1,D404=3)),1,0)","v":0}]
[null,{"$f":"\"Your Scottish basic rate limit has been increased by \"&IF(AND(D485>0,D484>0),TEXT(D485,\"£#,###\")&\" and \"&TEXT(D484,\"£#,###\")&\" to \"&TEXT(D545,\"£#,###\"),IF(D485>0,TEXT(D485,\"£#,###\")&\" to \"&TEXT(D545,\"£#,###\"),IF(D484>0,TEXT(D484,\"£#,###\")&\" to \"&TEXT(D545,\"£#,###\"),\"\")))","v":"Your Scottish basic rate limit has been increased by "},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D485+D484>0,D404=2),1,0)","v":0}]
[null,{"$f":"IF(AND(D485>0,D484>0),\"payments etc. and Gift Aid payments. \",\"\") & \"This reduces the amount of income charged to higher rates of tax.\"","v":"This reduces the amount of income charged to higher rates of tax."},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D485>0,D484>0,OR(D404=1,D404=3)),1,0)","v":0}]
[null,{"$f":"IF(OR(D485>0,D484>0),\"This ensures you receive additional relief on your contributions at your highest marginal rate.\",\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D485+D484>0,D404=2),1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I59:I64)>0,1,0)","v":0}]
[null,null,null,null,null,"Pay, pensions, profit etc.",null,null,null,null,{"$f":"IF(SUM(G59:G64)>0,1,0)","v":0}]
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[null,null,null,null,null,"Basic rate",{"$f":"D1063","v":0},{"$f":"\"x \"&IF(scottish=2,\"20% =\",\"20% =\")","v":"x 20% ="},{"$f":"D1064","v":0},null,{"$f":"IF(SUM(G59:G64)>0,1,0)","v":0}]
[null,null,null,null,null,"Intermediate rate",{"$f":"D1065","v":0},{"$f":"\"x \"&IF(scottish=2,\"21% =\",\"21% =\")","v":"x 21% ="},{"$f":"D1066","v":0},null,{"$f":"IF(OR(D404=1,D404=3,SUM(G59:G64)=0),0,1)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1067","v":0},{"$f":"\"x \"&IF(scottish=2,\"42% =\",\"40% =\")","v":"x 40% ="},{"$f":"D1068","v":0},null,{"$f":"IF(G62+G63+G64>0,1,0)","v":0}]
[null,null,null,null,null,"Advanced rate",{"$f":"D1069","v":0},{"$f":"\"x \"&IF(scottish=2,\"45% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1070","v":0},null,{"$f":"IF(G63>0,1,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},{"$f":"D1071","v":0},{"$f":"\"x \"&IF(scottish=2,\"48% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1072","v":0},null,{"$f":"IF(G64>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G67:G72)>0,1,0)","v":0}]
[null,null,null,null,null,"Savings interest from banks or building societies, securities etc.",null,null,null,null,{"$f":"IF(G67+G68+G69+G70+G71+G72>0,1,0)","v":0}]
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[null,null,null,null,null,"Basic rate band at nil rate",{"$f":"D988","v":0},"x   0% =",0,null,{"$f":"IF(G68+G69+G70+G71+G72>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1078","v":0},"x 20% =",{"$f":"D1079","v":0},null,{"$f":"IF(G69+G70+G71+G72>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate band at nil rate",{"$f":"D993","v":0},"x   0% =",0,null,{"$f":"IF(G70+G71+G72>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1080","v":0},"x 40% =",{"$f":"D1081","v":0},null,{"$f":"IF(G71+G72>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1082","v":0},"x 45% =",{"$f":"D1083","v":0},null,{"$f":"IF(G72>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G75:G80)>0,1,0)","v":0}]
[null,null,null,null,null," Dividends from companies etc.",null,null,null,null,{"$f":"IF(SUM(G75:G80)>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate at nil rate",{"$f":"D1000","v":0},"x   0% =",0,null,{"$f":"IF(G75+G76+G77+G78+G79+G80>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1087","v":0},"x 8.75% =",{"$f":"D1088","v":0},null,{"$f":"IF(G76+G77+G78+G79+G80>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate at nil rate",{"$f":"D1005","v":0},"x   0% =",0,null,{"$f":"IF(G77+G78+G79+G80>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1089","v":0},"x 33.75%= ",{"$f":"D1090","v":0},null,{"$f":"IF(G78+G79+G80>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate at nil rate",{"$f":"MAX(0,D998-D1000-D1005)","v":0},"x   0% =",0,null,{"$f":"IF(G79+G80>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1091","v":0},"x 39.35%=",{"$f":"D1092","v":0},null,{"$f":"IF(G80>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G83:G88)>0,1,0)","v":0}]
[null,null,null,null,null,"Redundancy, lump sums, compensation etc..",null,null,null,null,{"$f":"IF(SUM(G83:G88)>0,1,0)","v":0}]
[null,null,null,null,null,"Starter rate",{"$f":"D1094","v":0},{"$f":"\"x \"&IF(scottish=2,\"19% =\",\"19% =\")","v":"x 19% ="},{"$f":"D1095","v":0},null,{"$f":"IF(OR(D404=1,D404=3,SUM(G83:G88)=0),0,1)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1096","v":0},{"$f":"\"x \"&IF(scottish=2,\"20% =\",\"20% =\")","v":"x 20% ="},{"$f":"D1097","v":0},null,{"$f":"IF(G83+G84+G85+G86+G87+G88>0,1,0)","v":0}]
[null,null,null,null,null,"Intermediate rate",{"$f":"D1098","v":0},{"$f":"\"x \"&IF(scottish=2,\"21% =\",\"21% =\")","v":"x 21% ="},{"$f":"D1099","v":0},null,{"$f":"IF(OR(D404=1,D404=3,SUM(G83:G88)=0),0,1)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1100","v":0},{"$f":"\"x \"&IF(scottish=2,\"42% =\",\"40% =\")","v":"x 40% ="},{"$f":"D1101","v":0},null,{"$f":"IF(G83+G84+G85+G86+G87+G88>0,1,0)","v":0}]
[null,null,null,null,null,"Advanced rate",{"$f":"D1102","v":0},{"$f":"\"x \"&IF(scottish=2,\"45% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1103","v":0},null,{"$f":"IF(G83+G84+G85+G86+G87+G88>0,1,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},{"$f":"D1104","v":0},{"$f":"\"x \"&IF(scottish=2,\"48% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1105","v":0},null,{"$f":"IF(G83+G84+G85+G86+G87+G88>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G91:G96)>0,1,0)","v":0}]
[null,null,null,null,null,"Gains on life insurance policies etc. with tax treated as paid.",null,null,null,null,{"$f":"IF(SUM(G91:G96)>0,1,0)","v":0}]
[null,null,null,null,null,"Starting rate",{"$f":"D1107","v":0},"x   0% =",{"$f":"D1108","v":0},null,{"$f":"IF(G91+G92+G93+G94+G95+G96>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate band at nil rate",{"$f":"D1109","v":0},"x   0% =",0,null,{"$f":"IF(G92+G93+G94+G95+G96>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1111","v":0},"x 20% =",{"$f":"D1112","v":0},null,{"$f":"IF(G93+G94+G95+G96>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate band at nil rate",{"$f":"D1113","v":0},"x   0% =",0,null,{"$f":"IF(G94+G95+G96>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1115","v":0},"x 40% =",{"$f":"D1116","v":0},null,{"$f":"IF(G95+G96>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1117","v":0},"x 45% =",{"$f":"D1118","v":0},null,{"$f":"IF(G96>0,1,0)","v":0}]
[null,"Total income on which tax has been charged",null,null,null,null,{"$f":"D960","v":0},null,{"$f":"SUM(I59:I96)","v":0},null,{"$f":"IF(G97>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Income Tax \"&IF(D1123=ABS(D1277),\"due\",\"charged\")","v":"Income Tax due"},null,null,null,null,null,null,null,null,{"$f":"IF(D463+D464<=0,0,1)","v":0}]
[null,"plus",{"$f":"\"Tax due on transition profit of £\"&TEXT(D463+D464,\"#,##0.00\")","v":"Tax due on transition profit of £0.00"},null,null,null,null,null,{"$f":"D1122","v":0},null,{"$f":"IF(D463+D464<=0,0,1)","v":0}]
[null,{"$f":"\"Income Tax \"&IF(D1123=ABS(D1277),\"due\",\"charged\") & \" after allowances and reliefs\"","v":"Income Tax due after allowances and reliefs"},null,null,null,null,null,null,{"$f":"D1123","v":0},null,1]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I101=I120,0,1)","v":0}]
[null,"minus","Deficiency relief ",null,null,null,null,null,{"$f":"D1128","v":0},null,{"$f":"IF(I103>0,1,0)","v":0}]
[null,"minus","Top Slicing Relief",null,null,null,null,null,{"$f":"D1129","v":0},null,{"$f":"IF(I104>0,1,0)","v":0}]
[null,"minus","Venture Capital Trust relief",null,null,null,null,null,{"$f":"D1131","v":0},null,0]
[null,"minus","Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"D1133","v":0},null,0]
[null,"minus","Seed Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"D1135","v":0},null,0]
[null,"minus","Community Investment Tax Relief",null,null,null,null,null,{"$f":"D1137","v":0},null,0]
[null,"minus","Maintenance and alimony paid",null,null,null,null,null,{"$f":"D1141/10","v":0},null,0]
[null,"minus","Married Couple's Allowance",null,null,null,{"$f":"D1143","v":0},"@ 10% =",{"$f":"D1143/10","v":0},null,0]
[null,"minus","Surplus Married Couple's Allowance from spouse",null,null,null,{"$f":"D1144","v":0},"@ 10% =",{"$f":"D1144/10","v":0},null,0]
[null,"minus","Marriage Allowance Transfer",null,null,null,{"$f":"D1147","v":0},"@ 20% =",{"$f":"D1147/5","v":0},null,0]
[null,"minus",{"$f":"\"Relief for finance costs \" &IF(AND(D1150>0,D1149<>D1632),TEXT(D1632,\"£#,###\")&\" reduced to maximum allowable\",\"\")","v":"Relief for finance costs "},null,null,null,{"$f":"IF(AND(I113>0,D1149<>D1632),D1149,D1632)","v":0},"@ 20% =",{"$f":"D1150","v":0},null,0]
[null,"minus","Relief for loan interest from investments",null,null,null,{"$f":"D1151","v":0},"@ 20% =",{"$f":"D1152","v":0},null,0]
[null,"minus","Relief for UK tax already accounted for",null,null,null,null,null,{"$f":"D1157","v":0},null,0]
[null,"minus","BR difference Tax Reduction",null,null,null,null,null,{"$f":"D1162","v":0},null,0]
[null,"minus",{"$f":"\"Foreign Tax Credit relief \"&IF(D1187<D1184,\"£\"&TEXT(D1184,\"0,000\")&\" reduced to maximum alowable\",\"\")","v":"Foreign Tax Credit relief "},null,null,null,null,null,{"$f":"MIN(D1184,D1187)","v":0},null,{"$f":"IF(D1184>0,1,0)","v":0}]
[null,"minus","Additional pension relief",null,null,null,null,null,{"$f":"D1704","v":0},null,0]
[null,"minus","Relief claimed on a qualifying distribution",null,null,null,null,null,{"$f":"D1158","v":0},null,0]
[null,"Income Tax due after tax reductions",null,null,null,null,null,null,{"$f":"D1188","v":0},null,{"$f":"IF(I101=I120,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I127<=0,0,1)","v":0}]
[null,"plus","Tax due on Gift Aid payments",null,null,null,{"$f":"D1167","v":0},"x 20% =",{"$f":"D1168","v":0},null,{"$f":"IF(I127<=0,0,IF(AND(I127>0,D1169=0,D1561=0,D1171=0),1,0))","v":0}]
[null,"plus","Tax due on Gift Aid payments",null,null,{"$f":"D1167","v":0},"x 20% =",{"$f":"D1168","v":0},null,null,{"$f":"IF($I$127=0,0,IF(K122=0,1,0))","v":0}]
[null,null,"minus","Capital Gains Tax",null,null,null,{"$f":"D1169","v":0},null,null,{"$f":"IF($I$127=0,0,IF(H124>0,1,0))","v":0}]
[null,null,"minus","Remittance basis charge for non-domiciles",null,null,null,{"$f":"D1561","v":0},null,null,{"$f":"IF($I$127=0,0,IF(H125>0,1,0))","v":0}]
[null,null,"minus","Income tax",null,null,null,{"$f":"D1171","v":0},null,null,{"$f":"IF($I$127=0,0,IF(H126>0,1,0))","v":0}]
[null,"Gift Aid tax charge",null,null,null,null,null,null,{"$f":"D1173","v":0},null,{"$f":"IF($I$127=0,0,IF(K122=1,0,1))","v":0}]
[null,"Income Tax due after Gift Aid",null,null,null,null,null,null,{"$f":"D1183","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,"plus","BR difference Tax Charge",null,null,null,null,null,{"$f":"D1179","v":0},null,{"$f":"IF(I130>0,1,0)","v":0}]
[null,"plus",{"$f":"\"Total pension savings charges £\"&TEXT(D1698,\"#,##0\") & \" minus tax treated as paid £\" & TEXT(D1699,\"#,##0.00\")","v":"Total pension savings charges £0 minus tax treated as paid £0.00"},null,null,null,null,null,{"$f":"D1174","v":0},null,{"$f":"IF(I131>0,1,0)","v":0}]
[null,"plus","State Pension lump sum payment",null,null,null,{"$f":"\"£\"&TEXT(D1709,\"#,##0.00\")","v":"£0.00"},{"$f":"\" x \" & TEXT(100*D1710,\"#,##0.00\") & \"%\"","v":" x 0.00%"},{"$f":"D1175","v":0},null,{"$f":"IF(I132>0,1,0)","v":0}]
[null,"plus","High Income Child Benefit Charge",null,null,null,null,null,{"$f":"D1176","v":0},null,{"$f":"IF(I133>0,1,0)","v":0}]
[null,"plus","Pension relief at source charge",null,null,null,null,null,{"$f":"D1703","v":0},null,{"$f":"IF(I134>0,1,0)","v":0}]
[null,"Income tax liability",null,null,null,null,"(1)",null,{"$f":"rescalc","v":0},null,{"$f":"IF(nonres=TRUE,1,0)","v":0}]
[null,"Non-UK residents disregarded income",null,null,{"$f":"D1818","v":0},null,null,null,null,null,0]
[null,"Tax deducted from disregarded income",null,null,null,null,null,null,{"$f":"D1250","v":0},null,0]
[null,"Tax which would otherwise be chargeable on non-disregarded income",null,null,null,null,null,null,{"$f":"D1251","v":0},null,0]
[null,"Limit on liability to income tax",null,null,null,null,"(2)",null,{"$f":"nonrescalc","v":0},null,0]
[null,"Income tax liability limited to ",null,null,null,null,"Lower of (1) or (2)",null,{"$f":"D1252","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,"minus","10% tax credits on dividends from UK companies (not repayable)",null,null,null,null,null,{"$f":"D1197","v":0},null,{"$f":"IF(AND(nonres=TRUE,I142>0),1,0)","v":0}]
[null,null,"8.75% tax treated as paid on dividends from UK companies (not repayable)",null,null,null,null,null,{"$f":"D1198","v":0},null,{"$f":"IF(AND(nonres=TRUE,I143>0),1,0)","v":0}]
[null,null,"Notional tax from gains on life policies etc.",null,null,null,null,null,{"$f":"D1202","v":0},null,{"$f":"IF(I144>0,1,0)","v":0}]
[null,null,"Notional tax from stock dividends and other income",null,null,null,null,null,{"$f":"D1206+D1210","v":0},null,{"$f":"IF(I145>0,1,0)","v":0}]
[null,{"$f":"\"Income Tax due \" & IF(I142+I143=0,\"\",\"after dividend tax credits\")","v":"Income Tax due "},null,null,null,null,null,null,{"$f":"D1253","v":0},null,1]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I152:I164)=0,0,1)","v":0}]
[null,"plus","Class 4 National Insurance contributions",null,null,null,{"$f":"D1352","v":0},"x 6% =",{"$f":"D1353","v":0},null,{"$f":"IF(OR(I148=0,D1256=0,D1358>0),0,IF(AND(D1355>0),0,1))","v":0}]
[null,"plus","Class 4 National Insurance contributions",null,null,null,null,null,null,null,{"$f":"IF(OR(D1256=0,D1358>0),0,IF(AND(D1353>0,D1355>0),1,0))","v":0}]
[null,null,null,null,null,{"$f":"D1352","v":0},"x 6% =",{"$f":"D1353","v":0},null,null,{"$f":"IF(OR(D1256=0,D1358>0),0,IF(AND(D1353>0,D1355=0),0,1))","v":0}]
[null,null,null,null,null,{"$f":"D1354","v":0},"x 2% =",{"$f":"D1355","v":0},null,null,{"$f":"IF(OR(D1256=0,D1358>0),0,IF(AND(D1353>0,D1355=0),0,1))","v":0}]
[null,"Plus","Class 4 National Insurance contributions",null,null,null,null,{"$f":"D1254","v":0},null,null,{"$f":"IF(OR(D1256=0,D1358=0),0,1)","v":0}]
[null,null,{"$f":"\"Your Class 4 has been adjusted for Class 2 due and \" & TEXT(D1358,\"£0.00\") &\" primary Class 1 contributions\"","v":"Your Class 4 has been adjusted for Class 2 due and £0.00 primary Class 1 contributions"},null,null,null,null,null,null,null,{"$f":"IF(OR(D1256=0,D1358=0),0,1)","v":0}]
[null,"Plus","Class 2 National Insurance contributions",null,null,null,null,{"$f":"D1255","v":0},null,null,{"$f":"IF(OR(D1256=0,D1255=0),0,1)","v":0}]
[null,null,"Total Class 2 National Insurance contributions due",null,null,null,null,null,{"$f":"D1256","v":0},null,{"$f":"IF(D1256=0,0,IF(AND(D1255>0,D1255=D1256),1,0))","v":0}]
[null,null,"Total Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"D1256","v":0},null,{"$f":"IF(D1256=0,0,IF(AND(D1255>0,D1255<>D1256),1,0))","v":0}]
[null,null,"Total Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"D1256","v":0},null,{"$f":"IF(D1256=0,0,IF(D1255=0,1,0))","v":0}]
[null,null,"Your Class 2 National Insurance contributions have been treated as paid, the contributions due are",null,null,null,null,null,0,null,{"$f":"D1370","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF($H$152=0,0,1)","v":0}]
[null,"plus",{"$f":"\"Underpaid tax for earlier years in your tax code for \" & TaxYear","v":"Underpaid tax for earlier years in your tax code for 2024/25"},null,null,null,null,null,{"$f":"D1258","v":0},null,{"$f":"IF(I160>0,1,0)","v":0}]
[null,"plus",{"$f":"\"Student Loan repayments (plan 0\" & slplantype&\")\"","v":"Student Loan repayments (plan 0)"},null,null,null,null,null,{"$f":"D1259","v":0},null,{"$f":"IF(I161>0,1,0)","v":0}]
[null,"plus",{"$f":"\"Postgraduate Loan repayments\"","v":"Postgraduate Loan repayments"},null,null,null,null,null,{"$f":"D1260","v":0},null,{"$f":"IF(I162>0,1,0)","v":0}]
[null,"plus","Tax due on annuity and royalty payments",null,null,{"$f":"D1261","v":0},null,{"$f":"\"@ 20%\"","v":"@ 20%"},{"$f":"D1262","v":0},null,{"$f":"IF(I163>0,1,0)","v":0}]
[null,"plus","Remittance basis charge for non-domiciles",null,null,null,null,null,{"$f":"D1561","v":0},null,{"$f":"IF(I164>0,1,0)","v":0}]
[null,{"$f":"\"Income Tax and Class 2 National Insurance contributions due\"","v":"Income Tax and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1265","v":0},{"$f":"D1256+D1258+D1259+D1260+D1261+D1561","v":0},{"$f":"IF($J$165=0,0,IF(AND($D$1256>0,K155=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax, Class 2 and Class 4 National Insurance contributions due\"","v":"Income Tax, Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1265","v":0},null,{"$f":"IF($J$165=0,0,IF(AND($D$1256>0,K156=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax and Class 4 National Insurance contributions due\"","v":"Income Tax and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1265","v":0},null,{"$f":"IF($J$165=0,0,IF(AND($D$1256>0,K157=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax due\"","v":"Income Tax due"},null,null,null,null,null,null,{"$f":"D1265","v":0},null,{"$f":"IF(AND($J$165=0,D1370=0),0,IF(K158=1,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"minus","Tax deducted",null,null,null,null,null,null,null,{"$f":"IF(D1220+D1268=0,0,1)","v":0}]
[null,null,"From all employments, UK pensions and state benefits",null,null,null,{"$f":"IF(D1221>0,D1219,0)","v":0},{"$f":"IF(D1221>0,0,D1219)","v":0},null,null,{"$f":"IF(OR(D1219>0,D1220>0),1,0)","v":0}]
[null,null,"minus Outstanding Debt Collected through PAYE",null,null,null,{"$f":"D1221","v":0},null,null,null,{"$f":"IF(D1220>0,1,0)","v":0}]
[null,null,"Balance of PAYE tax",null,null,null,null,{"$f":"D1222","v":0},null,null,{"$f":"IF(D1220>0,1,0)","v":0}]
[null,null,"CIS trading income",null,null,null,null,{"$f":"D1223+D1224+D1225","v":0},null,null,{"$f":"IF(H174>0,1,0)","v":0}]
[null,null,"Partnerships",null,null,null,null,{"$f":"D1226+D1227","v":0},null,null,0]
[null,null,"UK land and property",null,null,null,null,{"$f":"D1228","v":0},null,null,0]
[null,null,"Foreign income",null,null,null,null,{"$f":"D1229","v":0},null,null,0]
[null,null,"Trusts and estates",null,null,null,null,{"$f":"D1239","v":0},null,null,0]
[null,null,"Overseas income",null,null,null,null,{"$f":"D1240","v":0},null,null,0]
[null,null,"Interest received from UK banks and building societies",null,null,null,null,{"$f":"D1241+D1242","v":0},null,null,0]
[null,null,"Void ISAs",null,null,null,null,{"$f":"D1243","v":0},null,null,0]
[null,null,"Other income",null,null,null,null,{"$f":"D1244","v":0},null,null,0]
[null,null,{"$f":"\"Underpaid tax for \" & TaxYear & \" included in your tax code for \" & taxyearplus1","v":"Underpaid tax for 2024/25 included in your tax code for 2025/26"},null,null,null,null,{"$f":"D1267","v":0},null,null,0]
[null,null,"Total tax deducted",null,null,null,null,null,{"$f":"D1268","v":0},null,{"$f":"IF(D1221+D1268>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K184","v":0}]
[null,{"$f":"\"Income Tax and Class 2 National Insurance contributions due\"","v":"Income Tax and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1269)","v":0},null,{"$f":"IF($K$170=0,0,IF(AND($D$1256>0,$D$1268<=$D$1265),K165,0))","v":0}]
[null,{"$f":"\"Income Tax, Class 2 and Class 4 National Insurance contributions due\"","v":"Income Tax, Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1269)","v":0},null,{"$f":"IF($K$170=0,0,IF(AND($D$1256>0,$D$1268<=$D$1265),K166,0))","v":0}]
[null,{"$f":"\"Income Tax and Class 4 National Insurance contributions due\"","v":"Income Tax and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1269)","v":0},null,{"$f":"IF($K$170=0,0,IF(AND($D$1256>0,$D$1268<=$D$1265),K167,0))","v":0}]
[null,"Total Income Tax due",null,null,null,null,null,null,{"$f":"ABS($D$1269)","v":0},null,{"$f":"IF($K$170=0,0,IF(AND($D$1256=0,$D$1268<=$D$1265),1,0))","v":0}]
[null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"ABS($D$1269)","v":0},null,{"$f":"IF(K170=0,0,IF(D1268>D1265,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I208=0,0,1)","v":0}]
[null,"plus","Capital Gains Tax",null,null,null,null,null,null,null,{"$f":"IF(I208+H207+H203=0,0,1)","v":0}]
[null,null,"Business Asset Disposal Relief and or Investors' relief",null,null,{"$f":"D1519","v":0},"@ 10%=",{"$f":"D1520","v":0},null,null,{"$f":"IF(F193>0,1,0)","v":0}]
[null,null,"Carried interest basic rate",null,null,{"$f":"D1531","v":0},"@ 18%=",{"$f":"D1532","v":0}]
[null,null,"Carried interest",null,null,{"$f":"D1533","v":0},"@ 28%=",{"$f":"D1534","v":0}]
[null,null,"Residential property basic rate",null,null,{"$f":"D1536","v":0},"@ 18%=",{"$f":"D1537","v":0},null,null,0]
[null,null,"Residential property",null,null,{"$f":"D1538","v":0},"@ 24%=",{"$f":"D1539","v":0},null,null,0]
[null,null,"Other gains basic rate",null,null,{"$f":"D1541","v":0},"@ 10%=",{"$f":"D1542","v":0},null,null,0]
[null,null,"Other gains",null,null,{"$f":"D1543","v":0},"@ 20%=",{"$f":"D1544","v":0},null,null,0]
[null,"Taxable capital gains",null,null,null,{"$f":"D1516+D1518+D1519","v":0},null,null,null,null,0]
[null,null,null,null,null,null,null,{"$f":"D1545","v":0},null,null,{"$f":"IF(H201>0,1,0)","v":0}]
[null,null,"Capital Gains Tax adjustment including Autumn Budget 2024 changes",null,null,null,null,{"$f":"D1546","v":0},null,null,{"$f":"IF(H202>0,1,0)","v":0}]
[null,null,"Additional liability for offshore trusts",null,null,null,null,{"$f":"D1547","v":0},null,null,{"$f":"IF(H203>0,1,0)","v":0}]
[null,null,"Capital Gains tax due",null,null,null,null,{"$f":"D1548","v":0},null,null,{"$f":"IF(H204>0,1,0)","v":0}]
[null,"minus",{"$f":"\"Foreign Tax Credit Relief on capital gains\"&IF(D1551<D1549,\" £\"&TEXT(D1549,\"0,000.00\")&\" reduced to maximum allowable\",\"\")","v":"Foreign Tax Credit Relief on capital gains"},null,null,null,null,{"$f":"MIN(D1549,D1551)","v":0},null,null,{"$f":"IF(H205>0,1,0)","v":0}]
[null,null,"Capital Gains Tax liability",null,null,null,null,{"$f":"MAX(0,D1548-D1551)","v":0},null,null,{"$f":"IF(H206<>0,1,0)","v":0}]
[null,"minus","Tax on Capital Gains already paid",null,null,null,null,{"$f":"D1553+D1554","v":0},null,null,{"$f":"IF(H207>0,1,0)","v":0}]
[null,null,"Total Capital Gains Tax due",null,null,null,null,{"$f":"D1553+D1554","v":0},{"$f":"D1270","v":0},null,{"$f":"IF(I208>0,1,0)","v":0}]
[null,null,"Capital Gains Tax calculated as overpaid",null,null,{"$f":"D1556","v":0},null,null,null,null,{"$f":"IF(F209>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1558=0,0,1)","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS(D1271)","v":0},null,{"$f":"IF(OR(D1558=0),0,IF(AND($D$1256>0,$D$1268<=$D$1265+$D$1270),K165,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS(D1271)","v":0},null,{"$f":"IF(D1558=0,0,IF(AND($D$1256>0,$D$1268<=$D$1265+$D$1270),K166,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS(D1271)","v":0},null,{"$f":"IF(D1558=0,0,IF(AND($D$1256>0,$D$1268<=$D$1265+$D$1270),K167,0))","v":0}]
[null,"Income and Capital Gains Tax due",null,null,null,null,null,null,{"$f":"ABS(D1271)","v":0},null,{"$f":"IF(D1558=0,0,IF(K211+K212+K213>0,0,1))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1558>0,1,0)","v":0}]
[null,"Minus Capital Gains Tax Overpaid",null,null,null,null,null,null,null,null,{"$f":"IF(D1558>0,1,0)","v":0}]
[null,"reducing Income Tax and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"D1558","v":0},null,{"$f":"IF(D1558>0,K211,0)","v":0}]
[null,"reducing Income Tax, Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"D1558","v":0},null,{"$f":"IF(D1558>0,K212,0)","v":0}]
[null,"reducing Income Tax and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"D1558","v":0},null,{"$f":"IF(D1558>0,K213,0)","v":0}]
[null,"reducing Income Tax due",null,null,null,null,null,null,{"$f":"D1558","v":0},null,{"$f":"IF(D1558>0,K214,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1558>0,1,0)","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS($D$1274)","v":0},null,{"$f":"IF(OR(F209+D1270=0),0,IF(AND($D$1256>0,$D$1268<=$D$1265+$D$1270),K165,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS($D$1274)","v":0},null,{"$f":"IF(OR(F209+D1270=0),0,IF(AND($D$1256>0,$D$1268<=$D$1265+$D$1270),K166,0))","v":0}]
[null,"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due",null,null,null,null,null,null,{"$f":"ABS($D$1274)","v":0},null,{"$f":"IF(OR(F209+D1270=0),0,IF(AND($D$1256>0,$D$1268<=$D$1265+$D$1270),K167,0))","v":0}]
[null,"Income and Capital Gains Tax due",null,null,null,null,null,null,{"$f":"ABS($D$1274)","v":0},null,{"$f":"IF(OR(F209+D1270=0),0,IF(K222+K223+K224+K226>0,0,1))","v":0}]
[null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"ABS($D$1274)","v":0},null,{"$f":"IF(OR(F209+D1270=0),0,IF(D1268>D1265+D1270,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I230+I231=0,0,1)","v":0}]
[null,"Capital Gains Tax overpaid amount remaining",null,null,null,null,null,null,{"$f":"D1559","v":0},null,{"$f":"IF(I228>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"IF($I$184>$I$168+$I$208,\"minus\",\"plus\")","v":"plus"},"Tax already refunded in the year",null,null,null,null,null,{"$f":"D1275","v":0},null,{"$f":"IF(I230<>0,1,0)","v":0}]
[null,{"$f":"IF($I$184>$I$168+$I$208,\"minus\",\"plus\")","v":"plus"},"Unpaid tax calculated by reference to earlier years",null,null,null,null,null,{"$f":"D1276","v":0},null,{"$f":"IF(I231<>0,1,0)","v":0}]
[null,{"$f":"IF(D1268>D1265+D1270+D1275+D1276,\"Income Tax overpaid\",IF(D1256>0,\"Total tax and National Insurance contributions due\",\"Total tax due\"))","v":"Total tax due"},null,null,null,null,null,null,{"$f":"ABS(D1277)","v":0},null,{"$f":"IF(D1276+D1275=0,0,1)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"Tax Calculation for \"&TaxYear","v":"Tax Calculation for 2024/25"}]
[]
[null,"HMRC's tax calculation working sheet SA110 Notes is inadequate."]
[null,"It does not cover some of the less common forms of income."]
[null,"But you will not be able to use the Working Sheet if you have income in:"]
[null,"• box 20 on page TR 3 of your tax return"]
[null,"• box 13 on page Ai 1 of the Additional information pages"]
[null,"• box 1 in the ‘Income Tax losses’ section on page Ai 3 of the Additional"]
[null,"information pages"]
[null,"• boxes 2 or 19 or 23 of the Trusts etc. pages"]
[null,"• box 28 of the Residence, remittance basis etc. pages."]
[null,"• boxes 5, 6 or 40 of the Foreign pages,"]
[null,"if the figure in the relevant box relates to withholding tax deducted"]
[null,"under the UK/Swiss Tax Cooperation Agreement that is deemed"]
[null,"to clear your UK tax liability on the relevant income or gains."]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"We include below the complete tax calculation taken from the specification \"Calculate Tax and NIC 2024-2025\""]
[null,"The full calculation specification is available on our website",null,null,null,null,"www.sa2000.co.uk/2024_2025calculation.pdf"]
[]
[]
[null,null,"c1.1",{"$f":"INT(employment!O47+employment!O57)+INT(employment!O111+employment!O121)+INT(employment!O175+employment!O185)+INT(employment!O239+employment!O249)+INT(employment!O303+employment!O313)+INT(employment!O367+employment!O377)","v":0}]
[null,null,"c1.2",{"$f":"INT(Religion!C119)+INT(Religion2!C119)","v":0}]
[null,null,"c1.3",{"$f":"INT(Tax_return!EX744+Tax_return!EX749)","v":0}]
[null,null,"c1.4",{"$f":"D287+D288+D289","v":0}]
[null,null,"c1.5",{"$f":"INT(employment!U79)+INT(employment!U143)+INT(employment!U207)+INT(employment!U271)+INT(employment!U335)+INT(employment!U399)","v":0}]
[null,null,"c1.5A",{"$f":"INT(employment!U81)","v":0},{"$f":"INT(employment!U145)","v":0},{"$f":"INT(employment!U209)","v":0},{"$f":"INT(employment!U273)","v":0},{"$f":"INT(employment!U337)","v":0},{"$f":"INT(employment!U401)","v":0}]
[null,null,"c1.5B",{"$f":"ROUNDUP(employment!U91,0)","v":0},{"$f":"ROUNDUP(employment!U155,0)","v":0},{"$f":"ROUNDUP(employment!U219,0)","v":0},{"$f":"ROUNDUP(employment!U283,0)","v":0},{"$f":"ROUNDUP(employment!U347,0)","v":0},{"$f":"ROUNDUP(employment!U411,0)","v":0}]
[null,null,"c1.5C",{"$f":"MIN(D292,D293)","v":0},0,0,0,0,0]
[null,null,"c1.6",{"$f":"SUM(D294:I294)","v":0}]
[null,null,"c1.7",{"$f":"ROUNDUP(Tax_return!FB748+Tax_return!FB751+Tax_return!FB754,0)","v":0}]
[null,null,"c1.8",{"$f":"D295+D296","v":0}]
[null,null,"c1.8.1",{"$f":"INT(employment!O60)+INT(employment!O124)+INT(employment!O188)+INT(employment!O252)+INT(employment!O316)+INT(employment!O380)","v":0}]
[null,null,"c1.9",{"$f":"MAX(0,D290+D291+D298-D297)","v":0}]
[null,null,"c1.10",{"$f":"INT(Tax_return!EX737)","v":0}]
[null,null,"c1.11",{"$f":"ROUNDUP('Self_employment short 1'!AB121,0)+ROUNDUP('Self_employment short 2'!AB121,0)","v":0}]
[null,null,"c1.12",{"$f":"INT('Self_employment short 1'!W138)+INT('Self_employment short 2'!W138)","v":0}]
[null,null,"c1.13",{"$f":"D301+D302","v":0}]
[null,null,"c1.14",{"$f":"ROUNDUP(Self_employment!AU234,0)+ROUNDUP(Self_employment2!AU234,0)","v":0}]
[null,null,"c1.15",{"$f":"INT(Self_employment!AU243)+INT(Self_employment2!AU243)","v":0}]
[null,null,"c1.16",{"$f":"D305+D304","v":0}]
[null,null,"c1.17",{"$f":"D303+D306","v":0}]
[null,null,"c1.18",{"$f":"ROUNDUP(Lloyds!C221,0)","v":0}]
[null,null,"c1.19",{"$f":"INT(Lloyds!C225)","v":0}]
[null,null,"c1.20",{"$f":"D308+D309","v":0}]
[null,null,"c1.21",{"$f":"ROUNDUP('Partnership short'!AM198,0)","v":0}]
[null,null,"c1.22",{"$f":"INT('Partnership short'!AM210)","v":0}]
[null,null,"c1.23",{"$f":"D311+D312","v":0}]
[null,null,"c1.24",{"$f":"ROUNDUP(Partnership!AS236+Partnership!BD320+Partnership!BN360+Partnership!BN389,0)+ROUNDUP('Partnership (3)'!AS236+'Partnership (3)'!BD320+'Partnership (3)'!BN360+'Partnership (3)'!BN389,0)+ROUNDUP('Partnership (4)'!AS236+'Partnership (4)'!BD320+'Partnership (4)'!BN360+'Partnership (4)'!BN389,0)+ROUNDUP('Partnership (5)'!AS236+'Partnership (5)'!BD320+'Partnership (5)'!BN360+'Partnership (5)'!BN389,0)","v":0}]
[null,null,"c1.25",{"$f":"INT(Partnership!BX449)+INT('Partnership (3)'!BX449)+INT('Partnership (4)'!BX449)+INT('Partnership (5)'!BX449)","v":0}]
[null,null,"c1.26",{"$f":"D314+D315","v":0}]
[null,null,"c1.27",{"$f":"D313+D316","v":0}]
[null,null,"c1.28",{"$f":"ROUNDUP(MIN(Land_property!P59,SUM(Land_property!P64)),0)+ROUNDUP(MIN(Land_property!AI183,Land_property!AI184),0)","v":0}]
[null,null,"c1.29",{"$f":"INT(Land_property!P67)+INT(Land_property!AI185)","v":0}]
[null,null,"c1.30",{"$f":"D318+D319","v":0}]
[null,null,"c1.31",{"$f":"ROUNDUP(MIN(SUM(Land_property!AB123),SUM(lp_print_page_2lossbf)),0)","v":0}]
[null,null,"c1.32",{"$f":"INT(Land_property!AB129)","v":0}]
[null,null,"c1.33",{"$f":"D321+D322","v":0}]
[null,null,"c1.34",{"$f":"D320+D323","v":0}]
[null,null,"c1.35",{"$f":"INT(check_fo72+check_fo74+check_fo3+check_fo5+Foreign!BQ291+Foreign!BQ308)","v":0}]
[null,null,"c1.35a",{"$f":"INT(D325+D1195)","v":0}]
[null,null,"c1.36",{"$f":"ROUNDUP(Foreign_print_page_4abf,0)","v":0}]
[null,null,"c1.37",{"$f":"INT(Foreign!BJ234)","v":0}]
[null,null,"c1.38",{"$f":"ROUNDUP(Foreign!AU237,0)","v":0}]
[null,null,"c1.39",{"$f":"ROUNDUP(Foreign_print_page_4acf,0)","v":0}]
[null,null,"c1.40",{"$f":"MAX(0,D328+D327-D329-D330)","v":0}]
[null,null,"c1.41",{"$f":"IF(nondom=TRUE,INT(Tax_return!BL191),0)","v":0}]
[null,null,"c1.42",{"$f":"IF(nondom=TRUE,INT(check_fo1),0)","v":0}]
[null,null,"c1.43",{"$f":"IF(nondom=TRUE,INT(check_fo2),0)","v":0}]
[null,null,"c1.43a",{"$f":"IF(nondom=TRUE,INT(check_fo4),0)","v":0}]
[null,null,"c1.44",{"$f":"D332+D333+D334+D335","v":0}]
[null,null,"c1.45",{"$f":"INT((Trusts!K44+Trusts!K57+Trusts!V95)*100/80)","v":0}]
[null,null,"c1.46",{"$f":"INT((Trusts!K38)*100/55)","v":0}]
[null,null,"c1.47",{"$f":"INT((Trusts!K69)*100/55)","v":0}]
[null,null,"c1.48",{"$f":"INT(Trusts!V117)","v":0}]
[null,null,"c1.49",0]
[null,null,"c1.50",{"$f":"INT(Trusts!P64)","v":0}]
[null,null,"c1.51",{"$f":"D337+D338+D339+D340+D342","v":0}]
[null,null,"c1.52",{"$f":"INT(Tax_return!BH206+Tax_return!BH218+Tax_return!BL209+Tax_return!BL215+Tax_return!BL218)","v":0}]
[null,null,"c1.53",{"$f":"MAX(INT(Tax_return!BH228-Tax_return!BH231),0)","v":0}]
[null,null,"c1.54",{"$f":"INT(Tax_return!BL227)","v":0}]
[null,null,"c1.55",{"$f":"ROUNDUP(Tax_return!FI839,0)","v":0}]
[null,null,"c1.55a",{"$f":"MAX(0,D345-D347)","v":0}]
[null,null,"c1.56",{"$f":"D346+D348","v":0},null,{"$f":"c1.40","v":0}]
[null,null,"c1.56a",0]
[null,null,"c1.57",{"$f":"D299+D300+D307+D310+D317+D324+D326+D331+D336+D343+D344+D349+D350","v":0}]
[null,null,"c1.58",{"$f":"INT(Tax_return!EX754)","v":0}]
[]
[]
[null,null,"c2.1",{"$f":"INT('Partnership short'!AS251)","v":0}]
[null,null,"c2.2",{"$f":"INT(Partnership!BI302+Partnership!CC433)+INT('Partnership (3)'!BI302+'Partnership (3)'!CC433)+INT('Partnership (4)'!BI302+'Partnership (4)'!CC433)+INT('Partnership (5)'!BI302+'Partnership (5)'!CC433)","v":0}]
[null,null,"c2.3",{"$f":"D355+D356","v":0}]
[null,null,"c2.4",{"$f":"INT(Foreign!BW296*100/20)","v":0}]
[null,null,"c2.5",{"$f":"MIN(D358,INT(Foreign!BW291))","v":0}]
[null,null,"c2.6",{"$f":"MAX(0,Foreign!BW291-calc!D359)","v":0}]
[null,null,"c2.7",{"$f":"IF(nondom=TRUE,0,INT(check_fo1))","v":0}]
[null,null,"c2.8",{"$f":"INT(Tax_return!BH194)","v":0}]
[null,null,"c2.9",{"$f":"D360+D361+D362","v":0}]
[null,null,"c2.10",{"$f":"INT((Trusts!K47+Trusts!K61+Trusts!V99)*100/80)","v":0}]
[null,null,"c2.11",{"$f":"INT(Trusts!P57*100/55)","v":0}]
[null,null,"c2.12",{"$f":"INT(Trusts!P67)","v":0}]
[null,null,"c2.13",{"$f":"D364+D365+D366","v":0}]
[null,null,"c2.14",{"$f":"INT(int_div_2*100/80)","v":0}]
[null,null,"c2.15",{"$f":"INT(int_div_1)","v":0}]
[null,null,"c2.16",{"$f":"INT(int_div_6)","v":0}]
[null,null,"c2.17",{"$f":"D368+D369+D370","v":0}]
[null,null,"c2.18",{"$f":"INT(Tax_return!EN703+Tax_return!ER694)","v":0}]
[null,null,"c2.19",{"$f":"D357+D363+D367+D371+D372","v":0}]
[]
[null,null,"c3.1",{"$f":"INT(Partnership!BX437)+INT('Partnership (3)'!BX437)+INT('Partnership (4)'!BX437)+INT('Partnership (5)'!BX437)","v":0}]
[null,null,"c3.2",{"$f":"IF(nondom=TRUE,0,INT(check_fo4))","v":0}]
[null,null,"c3.3",{"$f":"IF(nondom=TRUE,0,INT(Tax_return!BL191))","v":0}]
[null,null,"c3.4",{"$f":"IF(nondom=TRUE,0,INT(SUM(check_fo2)))","v":0}]
[null,null,"c3.5",{"$f":"D376+D377+D378","v":0}]
[null,null,"c3.6",{"$f":"INT((Trusts!P44+Trusts!K65)*100/91.25)","v":0}]
[null,null,"c3.7",{"$f":"INT(Trusts!V105*100/91.25)","v":0}]
[null,null,"c3.7.1",{"$f":"INT(Trusts!AA95*100/92.5)","v":0}]
[null,null,"c3.8",{"$f":"INT(Trusts!P61*100/60.65)","v":0}]
[null,null,"c3.9",{"$f":"D380+D381+D382+D383","v":0}]
[null,null,"c3.10",{"$f":"INT(int_div_7)","v":0}]
[null,null,"c3.11",{"$f":"INT(int_div_8)","v":0}]
[null,null,"c3.12",{"$f":"INT(int_div_9)","v":0}]
[null,null,"c3.13",{"$f":"INT(int_div_12)","v":0}]
[null,null,"c3.13a",{"$f":"INT(SUM(Tax_return!ER714))","v":0}]
[null,null,"c3.14",{"$f":"D385+D386+D387+D388+D389","v":0}]
[null,null,"c3.15",{"$f":"D375+D379+D384+D390","v":0}]
[null,null,"c3.16",{"$f":"D359","v":0}]
[null,null,"c3.17",{"$f":"INT(Tax_return!EN695)","v":0}]
[null,null,"c3.18",{"$f":"D392+D393","v":0}]
[null,null,"c3.19",{"$f":"INT(Trusts!AA102*100/80)","v":0}]
[null,null,"c3.20",{"$f":"INT(Trusts!P38)","v":0}]
[null,null,"c3.21",{"$f":"D351+D352+D373+D391+D394+D395+D396","v":0},"total income"]
[null,null,"c3.22",{"$f":"INT(Non_residence!V116)","v":0}]
[null,null,"c3.23",{"$f":"totalincome+D398","v":0}]
[null,null,"c3.24",{"$f":"INT(Tax_return!FN846)","v":0}]
[null,null,"c3.25",{"$f":"ROUNDUP(Tax_return!BR255+Tax_return!BR262+Tax_return!BW254+Tax_return!BW259,0)","v":0}]
[null,null,"c3.26",{"$f":"MAX(0,D399+D400-D401)","v":0}]
[]
[null,null,"c3a.1",{"$f":"IF(nonres=TRUE,1,IF(scottish=2,2,IF(scottish=3,3,1)))","v":1}]
[null,null,"c3a.1a",{"$f":"IF(D404=2,2306,0)","v":0}]
[null,null,"c3a.2",{"$f":"IF(D404=2,11685,37700)","v":37700}]
[null,null,"c3a.2a",{"$f":"IF(D404=2,17101,0)","v":0}]
[null,null,"c3a.2b",{"$f":"37700-D405-D406-D407","v":0}]
[null,null,"c3a.3",{"$f":"IF(D404=2,31338,87440)","v":87440}]
[null,null,"c3a.3.1",{"$f":"IF(D404=2,62710,0)","v":0}]
[null,null,"c3a.3a",{"$f":"IF(D404=2,125140,125140)","v":125140}]
[null,null,"c3a.3b",0.19]
[null,null,"c3a.4",{"$f":"IF(D404=3,0.2,IF(D404=2,0.2,0.2))","v":0.2}]
[null,null,"c3a.4a",0.21]
[null,null,"c3a.5",{"$f":"IF(D404=3,0.4,IF(D404=2,0.42,0.4))","v":0.4}]
[null,null,"c3a.5a",0.45]
[null,null,"c3a.6",{"$f":"IF(D404=3,0.45,IF(D404=2,0.48,0.45))","v":0.45}]
[]
[null,null,"c4.1",{"$f":"ROUNDUP('CG summary'!AM184,0)","v":0}]
[null,null,"c4.2",{"$f":"ROUNDUP('CG summary'!AM190,0)","v":0}]
[null,null,"c4.3",{"$f":"MAX(0,D419-D420)","v":0}]
[null,null,"c4.4",{"$f":"IF(nonres1=TRUE,0,ROUNDUP(Tax_return!FB772,0))","v":0}]
[null,null,"c4.5",{"$f":"D301","v":0}]
[null,null,"c4.6",{"$f":"ROUNDUP('Self_employment short 1'!W146,0)+ROUNDUP('Self_employment short 2'!W146,0)","v":0}]
[null,null,"c4.7",{"$f":"D304","v":0}]
[null,null,"c4.7.1",{"$f":"ROUNDUP(Self_employment!AU230,0)+ROUNDUP(Self_employment2!AU230,0)","v":0}]
[null,null,"c4.8",{"$f":"ROUNDUP(Self_employment!AQ262,0)+ROUNDUP(Self_employment2!AQ262,0)","v":0}]
[null,null,"c4.9",0]
[null,null,"c4.10",0]
[null,null,"c4.11",0]
[null,null,"c4.12",0]
[null,null,"c4.13",{"$f":"D311","v":0}]
[null,null,"c4.14",{"$f":"ROUNDUP('Partnership short'!AS230,0)","v":0}]
[null,null,"c4.15",0]
[null,null,"c4.16",0,null,"SPS 13"]
[null,null,"c4.17",0]
[null,null,"c4.18",0]
[null,null,"c4.19",{"$f":"D314","v":0}]
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[null,null,"c4.43",50000,50000]
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[null,null,"c4.51",{"$f":"ROUNDUP(D474*100/80,0)","v":0},{"$f":"ROUNDUP(E474*100/80,0)","v":0}]
[null,null,"c4.52",{"$f":"ROUNDUP(Trusts!V126,0)","v":0},{"$f":"D476","v":0}]
[null,null,"c4.53",{"$f":"D343+D367+D384+D395+D396","v":0},{"$f":"D477","v":0}]
[null,null,"c4.54",{"$f":"MIN(D476,D477)","v":0},{"$f":"MIN(E476,E477)","v":0}]
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[null,null,"c4.54.2",{"$f":"MAX(0,D399+D479-D471-D472-D473-D475-D478)","v":0},{"$f":"MAX(0,D399+E479-E471-E472-E473-E475-E478)","v":0},0,"******** includex for transition"]
[null,null,"c4.54.3",{"$f":"MIN(D479,D480)","v":0},{"$f":"MIN(E479,E480)","v":0}]
[null,null,"c4.55",{"$f":"IF(F480=1,MAX(0,D480),MAX(0,D480-D481))+IF(includet=1,_tsr4-SUM(G1387:G1390),0)","v":0},{"$f":"IF(include=TRUE,E480,MAX(0,E480-E481))","v":0},0,"******** includet for top slicing relief"]
[null,null,"c4.56",{"$f":"ROUNDUP(MAX(0,Tax_return!BR269-Tax_return!BR276)+Tax_return!BW270,0)","v":0},{"$f":"D483","v":0}]
[null,null,"c4.57",{"$f":"ROUNDUP(D483*100/80,0)","v":0},{"$f":"ROUNDUP(E483*100/80,0)","v":0},0,"******** includeg for gift aid"]
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[null,null,"c4.80",{"$f":"500","v":500}]
[]
[]
[]
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[]
[]
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[]
[]
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[null,null,"c8.25",{"$f":"D1108+D1110+D1112+D1114+D1116+D1118","v":0}]
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[null,null,"c8.25b",0,null,null,0]
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[null,null,"c8.26",{"$f":"D1073+D1084+D1093+D1106+D1119+D1122","v":0},null,null,0]
[null,"check","c8.27",{"$f":"D1073+D1084+D1093+D1106+D1119+D1122","v":0}]
[null,null,"c8.28",0,{"$f":"_c827anew-_c827bnew","v":0}]
[]
[null,null,"c9.1",{"$f":"D1123","v":0}]
[null,null,"c9.2",{"$f":"D1058","v":0}]
[null,null,"c9.3",{"$f":"D1476","v":0}]
[null,null,"c9.4",{"$f":"ROUNDUP(Tax_return!EX768,0)","v":0}]
[null,null,"c9.5",{"$f":"ROUNDUP(D1130*0.3,2)","v":0}]
[null,null,"c9.6",{"$f":"ROUNDUP(Tax_return!EX772,0)","v":0}]
[null,null,"c9.7",{"$f":"ROUNDUP(D1132*0.3,2)","v":0}]
[null,null,"c9.8",{"$f":"ROUNDUP(Tax_return!FB780,0)","v":0}]
[null,null,"c9.9",{"$f":"ROUNDUP(D1134*0.5,2)","v":0}]
[null,null,"c9.10",{"$f":"ROUNDUP(Tax_return!EX776,0)","v":0}]
[null,null,"c9.11",{"$f":"ROUNDUP(D1136*0.05,2)","v":0}]
[null,null,"c9.12",0]
[null,null,"c9.13",0]
[null,null,"c9.14",{"$f":"D1128+D1129+D1131+D1133+D1135+D1137+D1139","v":0}]
[null,null,"c9.15",{"$f":"MIN(ROUNDUP(Tax_return!FB768,0),4280)","v":0}]
[null,null,"c9.15a",{"$f":"ROUNDUP(D1141*0.1,2)","v":0}]
[null,null,"c9.16",{"$f":"IF(G497=TRUE,IF(wifes_name>\"\",D1329,IF(husbands_name>\"\",D1328,0)),0)","v":0},null,{"$f":"10*MAX(0,0.1*D1143-c7.1)","v":0}]
[null,null,"c9.17",{"$f":"IF(G497=TRUE,ROUNDUP(surplusallowance,0),0)","v":0}]
[null,null,"c9.18",{"$f":"D1143+D1144","v":0}]
[null,null,"c9.19",{"$f":"ROUNDUP(D1145*0.1,2)","v":0}]
[null,null,"c9.20",{"$f":"IF(nonres1=TRUE,0,IF(G497=TRUE,IF(AND(Tax_return!CL355=TRUE,D535=0,D1143+D1144=0),1260,0),0))","v":0}]
[null,null,"c9.21",{"$f":"D1147*0.2","v":0}]
[null,null,"c9.22",{"$f":"D1634","v":0}]
[null,null,"c9.23",{"$f":"ROUNDUP(D1149*0.2,2)","v":0}]
[null,null,"c9.23a",{"$f":"ROUNDUP(Tax_return!FB786,0)","v":0}]
[null,null,"c9.23b",{"$f":"ROUNDUP(D1151*0.2,2)","v":0}]
[null,null,"c9.24",0]
[null,null,"c9.25",0]
[null,null,"c9.26",0]
[null,null,"c9.27",0]
[null,null,"c9.28",{"$f":"Trusts!AA117","v":0},{"$f":"D1140+D1142+D1146+D1148+D1150+D1152+D1154+D1157+D1158+D1159","v":0}]
[null,null,"c9.29",{"$f":"D1613","v":0}]
[null,null,"c9.30",{"$f":"D1704","v":0}]
[null,null,"c9.30a",{"$f":"ABS(D413-0.2)","v":0}]
[null,null,"c9.30b",{"$f":"MIN(D484,D969+D1013)","v":0}]
[null,null,"c9.30c",{"$f":"IF(D413>0.2,D1161*D1160,0)","v":0}]
[null,null,"c9.31",{"$f":"MAX(0,c7.1-D1140-D1142-D1146-D1148-D1150-D1152-D1157-D1158-D1159-D1162)","v":0}]
[null,null,"c9.31a",{"$f":"IF(nonres1,D1833,0)","v":0}]
[null,null,"c9.31b",{"$f":"D1198","v":0}]
[null,null,"c9.32",{"$f":"D1202+D1206+D1210","v":0}]
[null,null,"c9.33",{"$f":"D484","v":0}]
[null,null,"c9.34",{"$f":"INT(D1167*0.2)","v":0}]
[null,null,"c9.35",{"$f":"D1548","v":0}]
[null,null,"c9.36",{"$f":"D1561","v":0}]
[null,null,"c9.37",{"$f":"MAX(0,c7.1+D1164-D1140-D1146-D1148-D1150-D1152-D1157-D1158)","v":0}]
[null,null,"c9.38",{"$f":"D1171-D1165-D1166","v":0}]
[null,null,"c9.39",{"$f":"IF(D1168>0,MAX(0,D1168-D1169-D1170-D1172),0)","v":0}]
[null,null,"c9.39a",{"$f":"D1697","v":0}]
[null,null,"c9.39b",{"$f":"D1711","v":0}]
[null,null,"c9.39c",{"$f":"D1787","v":0}]
[null,null,"c9.39d",{"$f":"D1703","v":0}]
[null,null,"c9.39e",{"$f":"IF(D413<0.2,D1161*D1160,0)","v":0}]
[null,null,"c9.39f",{"$f":"MIN(E1125,D1178)","v":0}]
[null,null,"c9.39g",0]
[null,null,"c9.39h",0]
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[null,null,"c9.40",{"$f":"D1163+D1182","v":0}]
[null,null,"c9.41",{"$f":"c6.9","v":0}]
[null,null,"c9.41a",{"$f":"D1184+D1548","v":0}]
[null,null,"c9.41b",{"$f":"MAX(0,D1183+D1548-D1168)","v":0}]
[null,null,"c9.41c",{"$f":"MIN(D1184,D1186)","v":0}]
[null,null,"c9.42",{"$f":"MAX(0,D1163-D1187)","v":0}]
[null,null,"c9.43",{"$f":"D1164+D1182+D1188","v":0},"income tax due"]
[]
[null,null,"c10.1",{"$f":"INT(Lloyds!H37)","v":0}]
[null,null,"c10.2",{"$f":"D1574","v":0}]
[null,null,"c10.3",{"$f":"MIN(D1191,D1192)","v":0}]
[null,null,"c10.3.1",{"$f":"ROUNDDOWN(Foreign!AJ139*100/90,0)","v":0}]
[null,null,"c10.3.2",{"$f":"ROUNDUP(D1194*0.1,2)","v":0}]
[null,null,"c10.3.3",{"$f":"ROUNDUP(D950*0.1,2)","v":0}]
[null,null,"c10.4",{"$f":"MIN(D1195,D1196)","v":0}]
[null,null,"c10.5",{"$f":"IF(nonres=TRUE,ROUNDDOWN((D375+D380+D383+D385+D386+D388)*0.0875,2),0)","v":0}]
[null,null,"c10.6",0]
[null,null,"c10.7",0]
[null,null,"c10.8",{"$f":"D956","v":0}]
[null,null,"c10.9",{"$f":"ROUNDUP(D1201*0.2,2)","v":0}]
[null,null,"c10.10",0]
[null,null,"c10.11",0]
[null,null,"c10.12",0]
[null,null,"c10.13",{"$f":"D1596+D1599","v":0}]
[null,null,"c10.14",0]
[null,null,"c10.15",0]
[null,null,"c10.16",0]
[null,null,"c10.17",{"$f":"D1578+D1581+D1584+D1587+D1590+D1593","v":0}]
[null,null,"c10.18",0]
[null,null,"c10.19",0]
[null,null,"c10.20",{"$f":"D1202+D1206+D1210","v":0}]
[]
[null,null,"c11.1",{"$f":"employment!O54+employment!O118+employment!O182+employment!O246+employment!O310+employment!O374","v":0}]
[null,null,"c11.2",{"$f":"Tax_return!EX757","v":0}]
[null,null,"c11.3",{"$f":"Religion!H118+Religion2!H118","v":0}]
[null,null,"c11.4",{"$f":"Tax_return!BH213+Tax_return!BL205+Tax_return!BL212","v":0}]
[null,null,"c11.5",{"$f":"SUM(D1215:D1218)","v":0}]
[null,null,"c11.6",{"$f":"SUM(Calculation!P66)","v":0}]
[null,null,"c11.7",{"$f":"MIN(D1219,D1220)","v":0}]
[null,null,"c11.8",{"$f":"MAX(0,D1219-D1221)","v":0}]
[null,null,"c11.9",{"$f":"'Self_employment short 1'!AB155+'Self_employment short 2'!AB155","v":0}]
[null,null,"c11.10",{"$f":"Self_employment!AZ276+Self_employment!BD274+Self_employment2!AZ276+Self_employment2!BD274","v":0}]
[null,null,"c11.11",{"$f":"Lloyds!H24+Lloyds!C81+Lloyds!H81","v":0}]
[null,null,"c11.12",{"$f":"'Partnership short'!AS259+'Partnership short'!AX259","v":0}]
[null,null,"c11.13",{"$f":"Partnership!BX456+Partnership!BX461+Partnership!CC457+'Partnership (3)'!BX456+'Partnership (3)'!BX461+'Partnership (3)'!CC457+'Partnership (4)'!BX456+'Partnership (4)'!BX461+'Partnership (4)'!CC457+'Partnership (5)'!BX456+'Partnership (5)'!BX461+'Partnership (5)'!CC457","v":0}]
[null,null,"c11.14",{"$f":"Land_property!AB93","v":0}]
[null,null,"c11.15",{"$f":"Foreign!AE115+Foreign!AE129+Foreign!AE133+Foreign!AE137+Foreign!AE146+Foreign!AE151+Foreign!AE156+Foreign!BE234+Foreign!BW282","v":0}]
[null,null,"c11.16",{"$f":"ROUNDUP((Trusts!K44+Trusts!K57+Trusts!V95)*100/80*0.2,2)","v":0}]
[null,null,"c11.17",{"$f":"ROUNDUP(Trusts!K38*100/55*0.45,2)","v":0}]
[null,null,"c11.18",{"$f":"ROUNDUP(Trusts!K69*100/55*0.45,2)","v":0}]
[null,null,"c11.19",{"$f":"ROUNDUP(Trusts!AA95*100/92.5*0.075,2)","v":0}]
[null,null,"c11.20",{"$f":"ROUNDUP((Trusts!K47+Trusts!K61+Trusts!V99)*100/80*0.2,2)","v":0}]
[null,null,"c11.21",{"$f":"ROUNDUP(Trusts!P57*100/55*0.45,2)","v":0}]
[null,null,"c11.22",{"$f":"ROUNDUP(Trusts!P61*100/60.65*0.3935,2)","v":0}]
[null,null,"c11.23",{"$f":"ROUNDUP((Trusts!P44+Trusts!K65+Trusts!V105)*100/91.25*0.0875,2)","v":0}]
[null,null,"c11.24",{"$f":"Trusts!P71","v":0}]
[null,null,"c11.25",{"$f":"SUM(D1230:D1238)","v":0}]
[null,null,"c11.26",{"$f":"Non_residence!Z105+Non_residence!Z110","v":0}]
[null,null,"c11.27",{"$f":"ROUNDUP(int_div_2*100/80*0.2,2)","v":0}]
[null,null,"c11.28",{"$f":"Tax_return!EN688","v":0}]
[null,null,"c11.29",{"$f":"Tax_return!ER700","v":0}]
[null,null,"c11.30",{"$f":"Tax_return!BH234","v":0}]
[null,null,"c11.31",{"$f":"D1222+D1223+D1224+D1225+D1226+D1227+D1228+D1229+D1239+D1240+D1241+D1242+D1243+D1244","v":0}]
[]
[null,null,"c12.1",{"$f":"D1189","v":0}]
[null,null,"c12.1a",0]
[null,null,"c12.1b",0]
[null,null,"c12.1c",{"$f":"D1833","v":0}]
[null,null,"c12.1d",{"$f":"nonrescalc-D1250","v":0}]
[null,null,"c12.1e",{"$f":"IF(nonres=TRUE,MIN(rescalc,nonrescalc),c12.16)","v":0}]
[null,null,"c12.1f",{"$f":"MAX(0,D1252-D1197-D1198-D1213)","v":0}]
[null,null,"c12.2",{"$f":"D1368","v":0},"nic 4"]
[null,null,"c12.3",{"$f":"D1369","v":0},"nic 2"]
[null,null,"c12.4",{"$f":"D1254+D1255","v":0}]
[null,null,"c12.5",{"$f":"D1253+D1256","v":0}]
[null,null,"c12.6",{"$f":"Calculation!K62","v":0},"underpaid earlier"]
[null,null,"c12.7",{"$f":"D1771","v":0},"Sloans"]
[null,null,"c12.7b",{"$f":"D1772","v":0},"pgloans"]
[null,null,"c12.8",{"$f":"ROUNDDOWN((charity_tr+Tax_return!FB761)*100/80,0)","v":0},"annuity"]
[null,null,"c12.9",{"$f":"ROUNDDOWN(D1261*0.2,2)","v":0},"pension"]
[null,null,"c12.10",0,"lump sum"]
[null,null,"c12.11",{"$f":"D1561","v":0}]
[null,null,"c12.12",{"$f":"D1257+D1258+D1259+D1260+D1262+D1264","v":0}]
[null,null,"c12.13",{"$f":"D1245","v":0},"tax at source"]
[null,null,"c12.14",{"$f":"Calculation!P62","v":0},"unpaid paye later"]
[null,null,"c12.15",{"$f":"D1266+D1267","v":0}]
[null,null,"c12.16",{"$f":"D1265-D1268","v":0}]
[null,null,"c12.17",{"$f":"D1555","v":0},"cap gains"]
[null,null,"c12.17a",{"$f":"D1269+D1270","v":0}]
[null,null,"c12.17b",{"$f":"D1558","v":0}]
[null,null,"c12.17c",{"$f":"D1269-D1272","v":0}]
[null,null,"c12.18",{"$f":"D1270+D1273","v":0},"total tax and nic"]
[null,null,"c12.19",{"$f":"Tax_return!CP392","v":0},"any tax refunded"]
[null,null,"c12.20",{"$f":"Calculation!V105","v":0},"unpaid from earlier years"]
[null,null,"c12.21",{"$f":"D1274+D1275+D1276","v":0},"total tax and nic due"]
[null,null,"c12.22",0]
[null,null,"c12.23",0]
[]
[null,null,null,null,null,"c13.1",{"$f":"SUM(tax_over_earlier)","v":0}]
[null,null,null,null,null,"c13.2",{"$f":"SUM(Calculation!Z104)","v":0}]
[null,null,null,null,null,"c13.3",{"$f":"SUM(tax_paid)","v":0}]
[null,null,null,null,null,"c13.4",0]
[null,null,null,null,null,"c13.5",{"$f":"IF(AND(TODAY()<=codingout,OR(supplementary1=TRUE,Tax_return!BH218>0),Tax_return!CX408=FALSE),D1277-G1283,0)","v":0}]
[null,null,null,null,null,"c13.6",{"$f":"D1255","v":0}]
[null,null,null,null,null,"c13.7",{"$f":"G1285-G1286","v":0}]
[null,null,null,null,null,"c13.8",{"$f":"IF(AND(G1287>0,G1287<3000),G1287,0)","v":0}]
[null,null,null,null,null,"c13.9",{"$f":"G1281+G1282+G1283+G1284+G1288","v":0}]
[null,null,null,null,null,"c13.10",{"$f":"D1277-G1289","v":0}]
[null,null,null,null,null,"c13.11",{"$f":"D1269-(D1255+D1259+D1260+G1288+SUM(Non_residence!AL155))","v":0}]
[null,null,null,null,null,"c13.12",{"$f":"IF(G1291<1000,0,MAX(0,D1252+D1254+D1262+D1264-SUM(Non_residence!AL155)))","v":0}]
[null,null,null,null,null,"c13.13",{"$f":"ROUNDDOWN(0.2*G1292,2)","v":0}]
[null,null,null,null,null,"c13.14",{"$f":"IF(G1291<1000,0,IF(Calculation!R77=TRUE,SUM(tax_to_pay),0))","v":0},null,{"$f":"IF(G1291<1000,0,IF(G1291<G1293,0,0.5*G1291))","v":0}]
[null,null,null,null,null,"c13.15",{"$f":"IF(G1291<1000,0,ROUNDDOWN(G1291*0.5,2))","v":0}]
[null,null,null,null,null,"c13.16",{"$f":"IF(G1291<1000,0,IF(G1291<G1293,0,IF(Calculation!R77=TRUE,MIN(SUM(tax_to_pay),G1295),G1295)))","v":0}]
[null,null,null,null,null,"c13.17",{"$f":"G1290+G1296","v":0}]
[]
[]
[null,null,"c14.1",{"$f":"D490","v":0},{"$f":"E490","v":0}]
[null,null,"c14.2",100000,100000]
[null,null,"c14.3",{"$f":"MAX(0,D1300-D1301)","v":0},{"$f":"MAX(0,E1300-E1301)","v":0}]
[null,null,"c14.4",12570,12570]
[null,null,"c14.5",{"$f":"INT(D1302*0.5)","v":0},{"$f":"INT(E1302*0.5)","v":0}]
[null,null,"c14.6",{"$f":"MAX(0,D1303-D1304)","v":12570},{"$f":"MAX(0,E1303-E1304)","v":12570}]
[null,null,null,null,null,"p a"]
[null,null,null,null,null,"pa taper limit",null,null,{"$f":"DATE(1948,4,6)","v":"1948-04-06"},"first day of 1948 tax year"]
[null,null,null,null,null,null,{"$f":"LEFT(TaxYear,4)","v":"2024"},null,{"$f":"DATE(1938,4,6)","v":"1938-04-06"},"first day of 1938 tax year"]
[null,null,"c15.1",{"$f":"IF(G1313>=I1311,0,11080)","v":0},null,"Self",{"$f":"IF(dobself=0,DATE(G1308-64,4,6),dobself)","v":"1960-04-06"},null,{"$f":"DATE(G1308-64,4,6)","v":"1960-04-06"},"first day of 64 years ago"]
[null,null,"c15.2",{"$f":"D490","v":0},null,"wife",{"$f":"IF(dobwife=0,DATE(G1308-64,4,6),dobwife)","v":"1960-04-06"},null,{"$f":"DATE(G1308-74,4,6)","v":"1950-04-06"},"first day of 74 years ago"]
[null,null,"c15.3",37000,null,"wife2",{"$f":"IF(dobwife2=0,DATE(G1308-64,4,6),dobwife2)","v":"1960-04-06"},null,{"$f":"DATE(1935,4,6)","v":12880},"first day of 1935 tax year"]
[null,null,"c15.4",{"$f":"MAX(0,D1310-D1311)","v":0},null,"wife either",{"$f":"MIN(G1310,G1311)","v":"1960-04-06"}]
[null,null,"c15.5",{"$f":"INT(D1312*0.5)","v":0},null,"oldest",{"$f":"IF(ISBLANK(wifes_name),I1309,MIN(G1309,G1310,G1311))","v":"1960-04-06"}]
[null,null,"c15.6",{"$f":"D1303","v":12570}]
[null,null,"c15.7",{"$f":"D1305","v":12570},null,"6 May 2024 and 5 June 2024",null,null,null,{"$f":"DATE($G$1308,4+K1315,6)","v":45418},1]
[null,null,"c15.8",{"$f":"MAX(0,D1314-D1315)","v":0},null,"6 June 2024 and 5 July 2024",null,null,null,45449,2]
[null,null,"c15.9",{"$f":"MAX(0,D1313-D1316)","v":0},null,"6 July 2024 and 5 August 2024",null,null,null,45479,3]
[null,null,"c15.10",{"$f":"MAX(0,D1309-D1317)","v":0},null,"6 August 2024 and 5 September 2024",null,null,null,45510,4]
[null,null,"c15.11",{"$f":"IF(D1309>0,MAX(D1318,4280),0)","v":0},null,"6 September 2024 and 5 October 2024",null,null,null,45541,5]
[null,null,"c15.12",{"$f":"IF(dateofm>=J1315,VLOOKUP(dateofm,J1315:K1326,2),0)","v":0},null,"6 October 2024 and 5 November 2024",null,null,null,45571,6]
[null,null,"c15.13",{"$f":"D1319*D1320","v":0},null,"6 November 2024 and 5 December 2024",null,null,null,45602,7]
[null,null,"c15.14",{"$f":"INT(D1321/12)","v":0},null,"6 December 2024 and 5 January 2025",null,null,null,45632,8]
[null,null,"c15.15",{"$f":"MAX(0,D1319-D1322)","v":0},null,"6 January 2025 and 5 February 2025",null,null,null,45663,9]
[null,null,"c15.16",{"$f":"IF(OR(Tax_return!FQ821=TRUE,Tax_return!FQ808=TRUE),2140,IF(OR(Tax_return!FQ826=TRUE,Tax_return!FQ812=TRUE),4280,0))","v":0},null,"6 February 2025 and 5 March 2025",null,null,null,45694,10]
[null,null,"c15.17",{"$f":"IF(dateofm>=J1315,VLOOKUP(dateofm,J1315:K1326,2),0)","v":0},null,"6 March 2025 and 5 April 2025",null,null,null,45722,11]
[null,null,"c15.18",{"$f":"D1324*D1325","v":0},null,"6 April 2025 and later",null,null,null,45753,12]
[null,null,"c15.19",{"$f":"ROUNDUP(D1326/12,0)","v":0}]
[null,null,"c15.20",{"$f":"MAX(0,D1324-D1327)","v":0}]
[null,null,"c15.21",{"$f":"IF(wifes_name>\"\",MAX(0,D1323-D1328),IF(husbands_name>\"\",D1328,0))","v":0}]
[]
[]
[]
[]
[]
[null,null,{"$f":"OR(AND(supplementary3=TRUE,OR(Self_employment!BR341=TRUE,Self_employment2!BR341=TRUE,'Self_employment short 1'!AD150=TRUE,'Self_employment short 2'!AD150=TRUE,Lloyds!J256=TRUE)),AND(supplementary4=TRUE,OR(Partnership!AZ264=TRUE,'Partnership short'!BA244=TRUE,'Partnership (3)'!AZ264=TRUE,'Partnership (4)'!AZ264=TRUE,'Partnership (5)'!AZ264=TRUE)))","v":false},"exempt",null,"Class 2 summary",null,null,"#weeks x £3.45"]
[null,null,{"$f":"OR(AND(supplementary3=TRUE,OR(Self_employment!BR337=TRUE,Self_employment2!BR337=TRUE,'Self_employment short 1'!AD146=TRUE,'Self_employment short 2'!AD146=TRUE,Lloyds!J251=TRUE)),AND(supplementary4=TRUE,OR(Partnership!AZ261=TRUE,'Partnership short'!BA241=TRUE,'Partnership (3)'!AZ261=TRUE,'Partnership (4)'!AZ261=TRUE,'Partnership (5)'!AZ261=TRUE)))","v":false},"voluntary",{"$f":"Self_employment!BR341","v":0},"se1",{"$f":"MAX(0,Self_employment!T50)","v":0},{"$f":"G1336+0.0001","v":1E-4},{"$f":"IF($G$1346>52,IF(H1336=$H$1346,52,0),G1336)*3.45","v":0},{"$f":"IF(AND(E1336=TRUE,$I$1347>0),ROUND($I$1347,2),IF(AND(I1336>0,$I$1347>0),ROUND($I$1347,2),I1336))","v":0}]
[null,null,"c16.1",{"$f":"INT('Self_employment short 1'!W138)+INT('Self_employment short 2'!W138)","v":0},{"$f":"Self_employment2!BR341","v":0},"se2",{"$f":"MAX(0,Self_employment2!T50)","v":0},{"$f":"G1337+0.0002","v":2.0000000000000001E-4},0,{"$f":"IF(AND(E1337=TRUE,$I$1347>0),ROUND($I$1347,2),IF(AND(I1337>0,$I$1347>0),ROUND($I$1347,2),I1337))","v":0}]
[null,null,"c16.2",{"$f":"INT(Self_employment!AU243)+INT(Self_employment2!AU243)","v":0},{"$f":"'Self_employment short 1'!AD150","v":0},"se sh1",{"$f":"MAX(0,'Self_employment short 1'!T45)","v":0},{"$f":"G1338+0.0003","v":2.9999999999999997E-4},0,0]
[null,null,"c16.3",{"$f":"INT(Lloyds!C225)","v":0},{"$f":"'Self_employment short 2'!AD150","v":0},"se sh2",{"$f":"MAX(0,'Self_employment short 2'!T45)","v":0},{"$f":"G1339+0.0004","v":4.0000000000000002E-4},0,0]
[null,null,"c16.4",{"$f":"INT('Partnership short'!AM210)","v":0},{"$f":"Lloyds!J256","v":0},"lloyds",{"$f":"MAX(0,Lloyds!J254)","v":0},{"$f":"G1340+0.0005","v":5.0000000000000001E-4},0,0]
[null,null,"c16.5",{"$f":"INT(Partnership!AX235)+INT('Partnership (3)'!AX235)+INT('Partnership (4)'!AX235)+INT('Partnership (5)'!AX235)","v":0},{"$f":"'Partnership short'!BA244","v":0},"ptr sh",{"$f":"MAX(0,'Partnership short'!AO193)","v":0},{"$f":"G1341+0.0006","v":5.9999999999999995E-4},0,0]
[null,null,"c16.5.1",{"$f":"D479","v":0},{"$f":"Partnership!AZ264","v":0},"ptr 1",{"$f":"MAX(0,Partnership!AO198)","v":0},{"$f":"G1342+0.0007","v":6.9999999999999999E-4},0,0]
[null,null,"c16.6",{"$f":"SUM(D1337:D1342)","v":0},{"$f":"'Partnership (3)'!AZ264","v":0},"ptr 3",{"$f":"MAX(0,'Partnership (3)'!AO198)","v":0},{"$f":"G1343+0.0008","v":8.0000000000000004E-4},0,0]
[null,null,"c16.7",{"$f":"ROUNDUP(ABS(Self_employment!BP335),0)+ROUNDUP(ABS(Self_employment2!BP335),0)","v":0},{"$f":"'Partnership (4)'!AZ264","v":0},"ptr 4",{"$f":"MAX(0,'Partnership (4)'!AO198)","v":0},{"$f":"G1344+0.0009","v":8.9999999999999998E-4},0,0]
[null,null,"c16.8",{"$f":"ROUNDUP(ABS(Lloyds!H250),0)","v":0},{"$f":"'Partnership (5)'!AZ264","v":0},"ptr 5",{"$f":"MAX(0,'Partnership (5)'!AO198)","v":0},{"$f":"G1345+0.001","v":1E-3},0,0]
[null,null,"c16.9",{"$f":"ROUNDUP(ABS('Partnership short'!AX244),0)","v":0},{"$f":"OR(E1336,E1337,E1338,E1339,E1340,E1341,E1342,E1343,E1344,E1345)","v":false},null,{"$f":"SUM(G1336:G1345)","v":0},{"$f":"MAX(H1336:H1345)","v":1E-3},{"$f":"SUM(I1336:I1345)","v":0}]
[null,null,"c16.10",{"$f":"ROUNDUP(ABS(Partnership!AX264),0)+ROUND(ABS('Partnership (3)'!AX264),0)+ROUND(ABS('Partnership (4)'!AX264),0)+ROUND(ABS('Partnership (5)'!AX264),0)","v":0},null,null,null,null,{"$f":"MIN(53*4.1,MAX(SUM(class2chargep)+IF(ISBLANK(class2chargep),0,0.0001),SUM(class2charges)+IF(ISBLANK(class2charges),0,0.0001)))","v":0}]
[null,null,"c16.11",{"$f":"SUM(D1344:D1347)","v":0}]
[null,null,"c16.12",{"$f":"MAX(0,D1343-D1348)","v":0}]
[null,null,"c16.13",{"$f":"IF(OR(exception),0,MAX(0,D1349-12570))","v":0}]
[null,"xxxx","c16.14",{"$f":"IF(exception,0,IF(F1351,3016,2262))","v":2262},null,false]
[null,null,"c16.15",{"$f":"MIN(D1350,37700)","v":0}]
[null,"xxxx","c16.16",{"$f":"MIN(ROUNDDOWN(D1352*0.06,2),IF(F1351,3016,2262))","v":0}]
[null,null,"c16.17",{"$f":"MAX(0,D1350-D1352)","v":0}]
[null,null,"c16.18",{"$f":"ROUNDDOWN(D1354*0.02,2)","v":0}]
[null,null,"c16.19",{"$f":"D1353+D1355","v":0},"reg 100 calc",null,{"$f":"nonres","v":0}]
[null,null,"c16.20",{"$f":"IF(OR(exception,D1350=0),0,ROUNDUP(employment!AD430+employment!AD495+employment!AD560+employment!AD625+employment!AD690+employment!AD755,0)+ROUNDUP(Religion!N131,0)+ROUNDUP(Religion2!N131,0))","v":0}]
[null,null,"c16.21",{"$f":"ROUNDUP(D1357*0.08,2)","v":0}]
[null,null,"c16.22",0]
[null,null,"c16.23",{"$f":"D1351","v":2262}]
[null,null,"c16.24",{"$f":"MAX(0,D1360-D1358)","v":2262}]
[null,null,"c16.25",{"$f":"ROUNDDOWN(D1361/0.06,2)","v":37700}]
[null,null,"c16.26",{"$f":"IF(OR(exception,D1350=0,D1357=0),0,MIN(D1349,50270)-12570)","v":0}]
[null,null,"c16.27",{"$f":"MAX(0,D1363-D1362)","v":0}]
[null,null,"c16.28",{"$f":"ROUNDDOWN(D1364*0.02,2)","v":0}]
[null,null,"c16.29",{"$f":"IF(OR(exception,D1350=0,D1357=0),0,ROUNDDOWN(MAX(0,D1349-50270)*0.02,2))","v":0}]
[null,null,"c16.30",{"$f":"IF(AND(D1360-D1358>=0,D1361>D1358+ROUND(D1350*0.06,2)),D1361,IF(AND(D1360-D1358>=0,D1361<=D1358+ROUND(D1350*0.06,2)),D1361+D1365+D1366,D1365+D1366))","v":2262}]
[null,null,"c16.31",{"$f":"IF(OR(exception),0,IF(D1357>0,MIN(D1356,D1367),D1356))","v":0}]
[null,null,"c16.32",{"$f":"IF(AND(D1349<6725,deferment=TRUE),IF(I1347>0,ROUND(I1347,2),I1346),0)","v":0}]
[null,null,"c16.33",{"$f":"IF(AND(D1349>=6725,OR(supplementary3=TRUE,supplementary4=TRUE)),1,0)","v":0}]
[]
[null,null,"c17.1",{"$f":"D959","v":0}]
[null,null,"c17.2",{"$f":"D352","v":0}]
[null,null,"c17.3",{"$f":"INT(Land_property!AB97)","v":0}]
[null,null,"c17.4",{"$f":"D1373+D1374","v":0}]
[null,null,"c17.5",{"$f":"MAX(0,D1372-D1375)","v":0}]
[null,null,"c17.6",{"$f":"MAX(0,D500-D492)","v":12570}]
[null,null,"c17.7",{"$f":"D473","v":0}]
[null,null,"c17.8",{"$f":"MAX(0,D1377-D1378)","v":12570}]
[null,null,"c17.9",{"$f":"MAX(0,D1376-D1379)","v":0}]
[null,null,"c17.10",37700]
[null,null,"c17.11",{"$f":"D485","v":0}]
[null,null,"c17.12",{"$f":"D1381+D1382","v":37700},null,null,"Life Insurance Gains and Top Slicing Relief"]
[null,null,"c17.13",{"$f":"MAX(0,D1380-D1383)","v":0}]
[null,null,"c17.14",87440,null,null,"Gains","Years"]
[null,null,"c17.15",0,null,null,"A","B","A divided by B"]
[null,null,"c17.16",{"$f":"MIN(D1384,D1385)","v":0},null,"Foreign",{"$f":"Foreign!BW291","v":0},{"$f":"Foreign!BW293","v":0},{"$f":"G1387/MAX(1,H1387)","v":0}]
[null,null,"c17.17",{"$f":"ROUNDUP(D1387*0.4,2)","v":0},null,"UK tax paid",{"$f":"Tax_return!EN695","v":0},{"$f":"Tax_return!EN699","v":0},0]
[null,null,"c17.18",{"$f":"MAX(0,D1384-D1387)","v":0},null,"UK no tax",{"$f":"Tax_return!EN703","v":0},{"$f":"Tax_return!EN707","v":0},0]
[null,null,"c17.19",{"$f":"ROUNDUP(D1389*0.45,2)","v":0},null,"void ISAs",{"$f":"Tax_return!ER694","v":0},{"$f":"Tax_return!ER697","v":0},0]
[null,null,"c17.20",{"$f":"D1388+D1390","v":0},null,"Data Entry",null,null,0]
[null,null,"c17.21",{"$f":"IF(D1472,1,INT(Foreign!BW291+Tax_return!EN695+Tax_return!EN703+Tax_return!ER694))","v":1},null,null,null,null,0]
[null,null,"c17.22",{"$f":"IF(D1472,1,I1402)","v":1},null,null,null,null,0]
[null,null,"c17.22a",{"$f":"IF(D1391=0,0,MAX(0,D395+D396+D493-D1374))","v":0},null,null,null,null,0]
[null,null,"c17.22b",{"$f":"MAX(0,D1394-D1379)","v":0},null,null,null,null,0]
[null,null,"c17.22c",{"$f":"MAX(0,D373-D360-D372)","v":0},null,null,null,null,0]
[null,null,"c17.22d",{"$f":"MAX(0,D1379-D1394)","v":12570},null,null,null,null,0]
[null,null,"c17.22e",{"$f":"MAX(0,D1396-D1397)","v":0},null,null,null,null,0]
[null,null,"c17.22e1",{"$f":"MIN(D1398,5000)","v":0}]
[null,null,"c17.22e2",{"$f":"MIN(D1399,MAX(0,5000-D1395))","v":0}]
[null,null,"c17.22e3",{"$f":"MIN(MAX(0,D1398-D1400),D538)","v":0}]
[null,null,"c17.22f",{"$f":"D391","v":0},null,null,null,null,{"$f":"INT(SUM(I1387:I1398))","v":0}]
[null,null,"c17.22g",{"$f":"MAX(0,D1397-D1396)","v":12570}]
[null,null,"c17.22h",{"$f":"MAX(0,D1402-D1403)","v":0}]
[null,null,"c17.22i",{"$f":"D1395+D1398+D1404","v":0}]
[null,null,"c17.22j",{"$f":"MAX(0,D1403-D1402)","v":12570}]
[null,null,"c17.22k",{"$f":"MAX(0,D1392-D1406)","v":0}]
[null,null,"c17.23",{"$f":"MIN(D1407,5000)","v":0}]
[null,null,"c17.23a",{"$f":"MIN(D1408,MAX(0,5000-D1405))","v":0}]
[null,null,"c17.23b",{"$f":"ROUNDDOWN(D1409*0,2)","v":0}]
[null,null,"c17.23c",{"$f":"MAX(0,5000-D1395)","v":5000}]
[null,null,"c17.23d",{"$f":"MAX(0,D1398-D1411)","v":0}]
[null,null,"c17.24",{"$f":"MIN(MAX(0,D1407-D1409),MAX(0,D538-D1412))","v":0}]
[null,null,"c17.24a",{"$f":"ROUNDDOWN(D1413*0,2)","v":0}]
[null,null,"c17.25",{"$f":"MIN(D1405,D1383)","v":0}]
[null,null,"c17.25a",{"$f":"MIN(MAX(0,D1407-D1409-D1413),MAX(0,D1383-D1409-D1413-D1415))","v":0}]
[null,null,"c17.25b",{"$f":"ROUNDDOWN(D1416*0.2,2)","v":0}]
[null,null,"c17.26",{"$f":"MAX(0,D1405-D1415)","v":0}]
[null,null,"c17.27",{"$f":"MIN(MAX(0,D1407-D1409-D1413-D1416),MAX(0,87440-D1418))","v":0}]
[null,null,"c17.27a",{"$f":"ROUNDDOWN(D1419*0.4,2)","v":0}]
[null,null,"c17.28",{"$f":"MAX(0,D1407-D1409-D1413-D1416-D1419)","v":0}]
[null,null,"c17.28a",{"$f":"ROUNDDOWN(D1421*0.45,2)","v":0}]
[null,null,"c17.29",{"$f":"D1410+D1414+D1417+D1420+D1422","v":0}]
[null,null,"c17.30",{"$f":"ROUNDDOWN(D1407*0.2,2)","v":0}]
[null,null,"c17.31",{"$f":"MAX(0,D1423-D1424)","v":0}]
[null,null,"c17.32",{"$f":"D1376+D1393","v":1}]
[null,null,"c17.33",{"$f":"MAX(0,D1426-D1392)","v":0}]
[null,null,"c17.34",{"$f":"MAX(0,D1427-D1379)","v":0}]
[null,null,"c17.35",{"$f":"MAX(0,D1428-D1383)","v":0}]
[null,null,"c17.36",{"$f":"MIN(D1393,D1429)","v":0}]
[null,null,"c17.37",{"$f":"MAX(0,D1429-D1430)","v":0}]
[null,null,"c17.38",{"$f":"MAX(0,D1387-D1431)","v":0}]
[null,null,"c17.38.1",{"$f":"IF(D494<12570,E1433,D1377)","v":12570},{"$f":"MAX(0,E500-E492)","v":12570},12570]
[null,null,"c17.38.2",{"$f":"MAX(0,_c17new-D1378)","v":12570},null,"***********"]
[null,null,"c17.38.2a",{"$f":"MAX(0,D1434-D1379)","v":0}]
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[null,null,"c28.1",0]
[null,null,"c28.2",0]
[null,null,"c28.3",0]
[null,null,"c28.4",0]
[null,null,"c28.5",0]
[null,null,"c28.6",0]
[null,null,"c28.7",{"$f":"IF(nonres1=TRUE,MAX(0,D490-D1818),D490)","v":0}]
[null,null,"c28.8",60000]
[null,null,"c28.9",{"$f":"MAX(0,D1780-D1781)","v":0}]
[null,null,"c28.10",{"$f":"ROUNDDOWN(D1782/200,0)","v":0}]
[null,null,"c28.11",{"$f":"ROUNDDOWN(Tax_return!CD333,0)","v":0}]
[null,null,"c28.12",{"$f":"ROUNDDOWN(D1784/100,2)","v":0}]
[null,null,"c28.13",{"$f":"D1783*D1785","v":0}]
[null,null,"c28.14",{"$f":"ROUNDDOWN(MIN(D1784,D1786),0)","v":0}]
[]
[null,null,"c91.1",{"$f":"IF(F480=1,D351+D479,c1.40)","v":0}]
[null,null,"c91.2",{"$f":"INT(Tax_return!BH206+Tax_return!BL209+Tax_return!BL215+Tax_return!BL218)","v":0}]
[null,null,"c91.3",{"$f":"D338","v":0}]
[null,null,"c91.3a",{"$f":"D339","v":0}]
[null,null,"c91.4",0]
[null,null,"c91.5",{"$f":"D1790+D1791+D1792+D1793","v":0},"exc ns"]
[null,null,"c91.6",{"$f":"MAX(0,D1789-D1794)","v":0}]
[null,null,"c91.7",{"$f":"D352","v":0}]
[null,null,"c91.8",{"$f":"D373","v":0}]
[null,null,"c91.9",{"$f":"D368","v":0}]
[null,null,"c91.10",{"$f":"INT(int_div_1)","v":0}]
[null,null,"c91.11",{"$f":"INT(int_div_6)","v":0}]
[null,null,"c91.12",{"$f":"D364","v":0}]
[null,null,"c91.13",{"$f":"SUM(D1798:D1801)","v":0},"exc sav"]
[null,null,"c91.14",{"$f":"MAX(0,D1797-D1802)","v":0}]
[null,null,"c91.15",{"$f":"D391","v":0}]
[null,null,"c91.16",{"$f":"D379","v":0},"exc for div"]
[null,null,"c91.17",{"$f":"D387+D388+D389","v":0}]
[null,null,"c91.18",{"$f":"D380","v":0}]
[null,null,"c91.19",{"$f":"D381","v":0},"exc stock inc"]
[null,null,"c91.19a",{"$f":"D382","v":0}]
[null,null,"c91.20",{"$f":"D383","v":0}]
[null,null,"c91.21",{"$f":"D385","v":0}]
[null,null,"c91.22",{"$f":"D386","v":0}]
[null,null,"c91.22a",{"$f":"SUM(D1805:D1812)","v":0},"exc uk div"]
[null,null,"c91.23",{"$f":"MAX(0,D1804-D1813)","v":0}]
[null,null,"c91.24",{"$f":"D394","v":0}]
[null,null,"c91.25",{"$f":"D395","v":0}]
[null,null,"c91.26",{"$f":"D396","v":0}]
[null,null,"c91.27",{"$f":"D1794+D1802+D1813","v":0},"tot exc"]
[null,null,"c91.28",{"$f":"D1795+D1796+D1803+D1814+D1815+D1816+D1817","v":0}]
[null,null,"c91.29",{"$f":"ROUNDUP(Tax_return!BL212,0)","v":0}]
[null,null,"c91.30",{"$f":"D1231","v":0}]
[null,null,"c91.30a",{"$f":"D1232","v":0}]
[null,null,"c91.31",{"$f":"ROUNDUP(D1793*0.22,2)","v":0}]
[null,null,"c91.31a",{"$f":"D1820+D1821+D1822+D1823","v":0}]
[null,null,"c91.32",{"$f":"D1241","v":0}]
[null,null,"c91.33",{"$f":"ROUNDUP(D1242,0)","v":0}]
[null,null,"c91.34",{"$f":"ROUNDDOWN(D1801*0.2,2)","v":0}]
[null,null,"c91.34a",{"$f":"D1825+D1826+D1827","v":0}]
[null,null,"c91.34b",{"$f":"D1237","v":0}]
[null,null,"c91.34b1",{"$f":"D1233","v":0}]
[null,null,"c91.34c",{"$f":"D1236","v":0}]
[null,null,"c91.34d",{"$f":"ROUNDDOWN((D380+D383+D385+D386+D388)*0.0875,2)","v":0}]
[null,null,"c91.35",{"$f":"IF(nonres=TRUE,D1824+D1828+D1829+D1830+D1831+D1832,0)","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Tax Working Sheet - maximum income ",null,null,null,null,null,null,null,null,null,null,null,"For the Residence remittance etc. Pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"UTR \" &utr","v":"UTR 0"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Disregarded income",null,null,null,null,null,null,null,"Gross income",null,null,"Tax deducted"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Savings",null,null,null,null,null,null,null,{"$f":"D1802","v":0},null,null,{"$f":"D1828","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Non savings",null,null,null,null,null,null,null,{"$f":"D1794","v":0},null,null,{"$f":"D1824","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends",null,null,null,null,null,null,null,{"$f":"D1813","v":0},null,null,{"$f":"D1829+D1831+D1832","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Foreign and stock",null,null,null,null,null,null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total column above",null,null,"total column above"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,{"$f":"SUM(U1843:U1846)","v":0},null,2,{"$f":"SUM(X1843:X1846)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total income minus deductions for the year",null,null,null,null,null,null,3,{"$f":"D482","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 3 minus box 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total gross income after disregarded income",null,null,null,null,null,null,4,{"$f":"MAX(0,U1850-U1848)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Personal Pensions and Gift Aid",null,null,null,null,null,null,null,"box 5 + box 6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,5,{"$f":"D473+D472","v":0},null,6,37700,null,7,{"$f":"O1857+R1857","v":37700}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Smaller of box 4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and box 7",null,null,"box 8 x 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,{"$f":"MIN(U1853,U1857)","v":0},null,9,{"$f":"ROUND(U1860*0.2,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 4 minus box 8"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,{"$f":"MAX(U1853-U1860,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Smaller of box 10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and box 11",null,null,"box 12 x 40%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,112300,null,12,{"$f":"MIN(U1863,R1866)","v":0},null,13,{"$f":"ROUND(U1866*0.4,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 10 minus box 12",null,null,"box 14 x 45%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,{"$f":"MAX(U1863-U1866,0)","v":0},null,15,{"$f":"ROUND(U1869*0.45,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tick if lower rate",null,null,null,null,"Stock div",null,null,{"$f":"D1810","v":0},null,null,{"$f":"U1871*IF(lowerrate=TRUE,0.1,0.275)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 2 + 9 + 13 + 15"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total tax due",null,null,null,null,null,null,null,null,null,16,{"$f":"X1860+X1866+X1869+X1871*0","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Reliefs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Venture Capital Trust relief, Community Investment Tax relief,"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Enterprise Investment Scheme and Seed EIS relief",null,null,null,null,null,null,17,{"$f":"D1140","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Maintenance or alimony payments",null,null,null,null,null,null,18,{"$f":"D1142","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 17 + 18 + 19"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax adjustments",null,null,null,null,null,null,19,{"$f":"D1150+D1152+D1154+D1158+D1184+D1198","v":0},null,20,{"$f":"U1879+U1882+U1886","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 16 minus box 20"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,{"$f":"MAX(0,X1874-X1886)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax due on Gift Aid",null,null,null,null,null,null,22,{"$f":"D1173","v":0},null,23,{"$f":"MAX(0,X1874+X1848-U1879-U1882-U1886)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Capital Gains Tax",null,null,null,null,null,null,null,null,null,24,{"$f":"D1169","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Pension charge",null,null,null,null,null,null,null,null,null,25,{"$f":"D1174","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gift Aid tax charge",null,null,null,null,null,null,null,null,null,26,{"$f":"MAX(0,U1892-X1892-X1894-X1896)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Income Tax due",null,null,null,null,null,null,null,null,null,27,{"$f":"X1889+X1898","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax due on Annuities and annual payments",null,null,null,null,null,null,null,null,null,28,{"$f":"D1262","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 2 + 27 + 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Maximum amount of Income Tax due",null,null,null,null,null,null,null,null,null,29,{"$f":"X1848+X1900+X1902","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax Working Sheet 2 - maximum income - Non Residents"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name & \"\"","v":"(Please enter the name here)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"UTR \" &utr","v":"UTR 0"},null,null,null,null,null,null,null,null,null,null,"Non excluded tax","Difference if"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pro-rated over","s.278 tax is less"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest",null,null,null,null,"Gross income",null,null,"Tax pro rata at",null,null,"non-excluded income","than s.128 tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D397-IF(_case43=TRUE,E500,D500)=0,0,D1189/(D397-IF(_case43=TRUE,E500,D500)))","v":0},null,null,{"$f":"IF(U1853=0,0,X1905/U1853)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest from UK banks or building societies"]
[null,null,null,null,null,null,null,null,null,null,null,null,"- where no tax has been deducted",null,null,null,null,{"$f":"D369","v":0},null,null,{"$f":"ROUND(R1916*$U$1914,2)","v":0},null,null,0,{"$f":"MAX(0,X1916-U1916)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"- where tax has been deducted",null,null,null,null,{"$f":"D368","v":0},null,null,{"$f":"ROUND(R1917*$U$1914,2)","v":0},null,null,{"$f":"D1241","v":0},{"$f":"MAX(0,X1917-U1917)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest from gilt edged and other UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,"securities (and accrued income charges)",null,null,null,null,{"$f":"D370","v":0},null,null,{"$f":"ROUND(R1920*$U$1914,2)","v":0},null,null,{"$f":"D1242","v":0},{"$f":"MAX(0,X1920-U1920)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from UK companies and"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from authorised unit trusts and open-ended"]
[null,null,null,null,null,null,null,null,null,null,null,null,"investment companies",null,null,null,null,{"$f":"D385+D386","v":0},null,null,{"$f":"ROUND(R1925*$U$1914,2)","v":0},null,null,{"$f":"0.1*R1925","v":0},{"$f":"MAX(0,X1925-U1925)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Stock dividends – the appropriate amount in cash/cash"]
[null,null,null,null,null,null,null,null,null,null,null,null,"equivalent of the share capital",null,null,null,null,{"$f":"D387","v":0},null,null,{"$f":"ROUND(R1928*$U$1914,2)","v":0},null,null,{"$f":"0.1*R1928","v":0},{"$f":"MAX(0,X1928-U1928)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Non-qualifying distributions and close company loans"]
[null,null,null,null,null,null,null,null,null,null,null,null,"written off or released",null,null,null,null,{"$f":"D388","v":0},null,null,{"$f":"ROUND(R1931*$U$1914,2)","v":0},null,null,{"$f":"0.1*R1931","v":0},{"$f":"MAX(0,X1931-U1931)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"State pensions and benefits"]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Retirement Pension",null,null,null,null,{"$f":"Tax_return!BH206","v":0},null,null,{"$f":"ROUND(R1934*$U$1914,2)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Pension Lump Sum",null,null,null,null,{"$f":"Tax_return!BH210","v":0},null,null,{"$f":"ROUND(R1935*$U$1914,2)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Pensions (other than State pensions)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"and retirement annuities less deductions",null,null,null,null,{"$f":"int_div_13","v":0},null,null,{"$f":"ROUND(R1937*$U$1914,2)","v":0},null,null,{"$f":"ROUND(R1937*$X$1914,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Taxable Incapacity Benefit",null,null,null,null,{"$f":"Tax_return!BL209","v":0},null,null,{"$f":"ROUND(R1938*$U$1914,2)","v":0},null,null,{"$f":"ROUND(R1938*$X$1914,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total of any other taxable"]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Pensions and benefits",null,null,null,null,{"$f":"Tax_return!BL218","v":0},null,null,{"$f":"ROUND(R1940*$U$1914,2)","v":0},null,null,0]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment ",null,null,null,null,{"$f":"D299+D352","v":0},null,null,{"$f":"ROUND(R1942*$U$1914,2)","v":0},null,null,{"$f":"ROUND(R1942*$X$1914,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Share Schemes",null,null,null,null,{"$f":"D300","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Self-employment ",null,null,null,null,{"$f":"D307+D310","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Partnerships ",null,null,null,null,{"$f":"D317+D357+D375","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Land and property ",null,null,null,null,{"$f":"D324","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Foreign income ",null,null,null,null,{"$f":"D336+D363+D379","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Trusts, settlements or estates ",null,null,null,null,{"$f":"D343+D367+D384+D395+D396","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gains on life policies etc",null,null,null,null,{"$f":"D372+D394","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Other income ",null,null,null,null,{"$f":"D349","v":0},null,null,0,null,null,0]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Deductions",null,null,null,null,{"$f":"IF(_case43=TRUE,E500,D500)","v":12570},null,null,{"$f":"ROUND(R1952*$U$1914,2)","v":0},null,null,{"$f":"ROUND(R1952*$X$1914,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,null,null,{"$f":"SUM(R1916:R1950)-R1952","v":-12570},null,null,{"$f":"SUM(U1916:U1950)-U1952","v":0},null,null,{"$f":"SUM(X1916:X1950)-X1952","v":0}]

{"sheet":"Calculation","index":30,"n_rows":160,"n_cols":38,"rows_kept":160,"cut":false,"hidden":false,"merged":[]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the CALCULATION section of SA2000 and looks like:"]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[null,null,"Please check the boxes on these pages, especially box 16 on page 2"]
[null,null,{"$f":"\"Box 16 is for payments on account you have already made for \" & TaxYear","v":"Box 16 is for payments on account you have already made for 2024/25"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Tax calculation summary"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2024 to 5 April 2025 (2024-25)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Self assessment"]
[null,null,null,null,null,null,null,null,"You can use the working sheet in the ‘Tax calculation summary notes’ to work out the total tax, Student Loan repayment,"]
[null,null,null,null,null,null,null,null,"Postgraduate Loan repayment, Class 2 NICs and Class 4 NICs due or overpaid for 2024–25. If the result is a positive amount,"]
[null,null,null,null,null,null,null,null,"enter it in box 1, if it’s negative, enter it in box 2. For help filling in this form, go to www.gov.uk/taxreturnforms and read the"]
[null,null,null,null,null,null,null,null,"notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,1,null,"Total tax (this may include Student Loan or",null,null,4,null,"Class 4 NICs due"]
[null,null,null,null,null,null,null,null,null,null,"Postgraduate Loan repayments), Class 2 NICs and",null,null,null,null,{"$f":"calc!D1254","v":0}]
[null,null,null,null,null,null,null,null,null,null,"Class 4 NICs due before any payments on account"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(ISERROR(calc!D1274),999999,calc!D1274))","v":0},null,null,"4.1",null,"Class 2 NICs due"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"calc!D1255","v":0}]
[null,null,null,null,null,null,null,null,2,null,"Total tax (this may include Student Loan or Postgraduate"]
[null,null,null,null,null,null,null,null,null,null,"Loan repayments), Class 2 NICs and Class 4 NICs overpaid",null,null,5,null,"Capital Gains Tax due"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-IF(ISERROR(calc!D1274),999999,calc!D1274))","v":0},null,null,null,null,{"$f":"calc!D1270","v":0}]
[]
[null,null,null,null,null,null,null,null,3,null,"Student Loan repayment due",null,null,6,null,"Pension charges due "]
[null,null,null,null,null,null,null,null,null,null,{"$f":"calc!D1259","v":0},null,null,null,null,{"$f":"calc!D1174","v":0}]
[]
[null,null,null,null,null,null,null,null,"3.1",null,"Postgraduate Loan repayment due"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"calc!D1260","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,"Underpaid tax and other debts"]
[null,null,null,null,null,null,null,null,"If you pay tax under PAYE, look at your P2 PAYE Notice of Coding and the notes in sections 10 and 11 of the"]
[null,null,null,null,null,null,null,null,"'Tax calculation summary notes', then fill in boxes 7, 8 and 9 as appropriate"]
[]
[null,null,null,null,null,null,null,null,7,null,"Underpaid tax for earlier years included in your",null,null,8,null,"Underpaid tax for 2024-25 included in your tax code"]
[null,null,null,null,null,null,null,null,null,null,"tax code for 2024-25 – enter the amount shown as",null,null,null,null,"for 2025-26 – enter the amount shown as ‘estimated"]
[null,null,null,null,null,null,null,null,null,null,"‘amount of underpaid tax for earlier years’ from",null,null,null,null,"underpayment for 2024-25’ from your P2 'PAYE"]
[null,null,null,null,null,null,null,null,null,null,"your P2 PAYE Coding Notic",null,null,null,null,"Coding Notice'"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Outstanding debt included in your tax code for 2024-25"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– enter the amount from your P2 PAYE Coding Notice"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Payments on account"]
[null,null,null,null,null,null,null,null,"Please read the notes in Section 12 of the Tax calculation summary notes to see if you need to make any payments on account"]
[null,null,null,null,null,null,null,null,"for 2025-26."]
[]
[null,null,null,null,null,null,null,null,10,null,"If you are claiming to reduce your 2025-26 payments on",null,null,11,null,"Your first payment on account for 2025-26"]
[null,null,null,null,null,null,null,null,null,null,"account, put a tick in the box – enter the reduced amount of",null,null,null,null,"– enter the amount (including pence)"]
[null,null,null,null,null,null,null,null,null,null,"your first payment in box 11 and say why you are making",null,null,null,null,{"$f":"IF(ISERROR(calc!I1294),999999,calc!I1294)","v":0}]
[null,null,null,null,null,null,null,null,null,null,"the claim in box 17 on page TC 2 of this form",null,null,null,null,{"$f":"IF(ISERROR(calc!I1295),999999,calc!I1295)","v":0},{"$f":"IF(AND(SUM(tax_to_pay)<calc!I1294,R77=FALSE),\"Check payment on account\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,"SA110",null,null,null,null,"TCS 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Blind person's surplus allowance and married couple's surplus allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Enter the amount of any surplus allowance transferred from your spouse or civil partner."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Blind person’s surplus allowance you can have",null,13,null,"If you or your spouse or civil partner were born before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 1935, enter the amount of married couple’s"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"surplus allowance you can have"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjustments to tax due"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"You may need to make an adjustment to increase or decrease your tax for 2024–25, calculated by reference to an earlier year,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"because you’re claiming averaging for farmers and creators of literary or artistic work or making certain adjustments to earlier years."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you’re carrying back certain losses from 2025–26 to 2024–25, any repayment will be in the form of a credit on your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"self-assessment statement of account and set against other amounts to be paid and will not affect the figures in boxes 1 to 6"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on page TC 1. If you need help in filling in these boxes, ask us or your tax adviser."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,null,"Increase in tax due because of adjustments to",null,16,null,"Any 2025–26 repayment you are claiming now"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"an earlier year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(V105>0,Tax_return!EN723=0),\"Reminder: You need an entry in box 14 on Add'l Inf page 1 or an Averaging figure\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16a",null,"Payments or credits that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Decrease in tax due because of adjustments to",null,null,null,"have been made towards your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"an earlier year",null,null,null,"2024-25 tax liability"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Please give any other information in this space"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V115&W115&X115&Y115&Z115&AA115","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V116&W116&X116&Y116&Z116&AA116","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 23/06/2025"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA110",null,null,null,"TCS 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$f":"IF(K41>0.005,K41,IF(ABS(K45)>0.005,-ABS(K45),0.001))","v":1E-3},null,null,"SA110","SelfAssessment","TotalTaxEtcDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Payments made due at 31 January 2026 (reported in SACTL)",null,null,null,null,null,null,null,null,3,"MO",{"$f":"K48","v":0},null,null,null,null,"StudentLoanRepaymentDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.1","MO",{"$f":"K51","v":0},null,null,null,null,"PostgraduateLoanRepaymentDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"MO",{"$f":"P39","v":0},null,null,null,null,"Class4NICsDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.1","MO",{"$f":"P42","v":0},null,null,null,null,"Class2NICsDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"MO",{"$f":"P45","v":0},null,null,null,null,"CapitalGainsTaxDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$f":"P48","v":0},null,null,null,null,"PensionChargesDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"MO",{"$f":"IF(AND(SUM(K62)=0,SUM(P62)=0),0.001,K62)","v":1E-3},null,null,null,"UnderpaidTax","UnderpaidTaxForEarlierYearsIncludedInCode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"SUM(P62)","v":0},null,null,null,null,"UnderpaidTaxForYearIncludedInFutureCode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"SUM(P66)","v":0},null,null,null,null,"OutstandingDebtCodedOutAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"ZZ",{"$f":"IF(R77,\"yes\",\"\")","v":""},null,null,null,"PaymentsOnAccount","ClaimToReducePaymentsOnAccount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"IF(AND(R77=TRUE,P75=0),0.001,P75)","v":0},null,null,null,null,"FirstPaymentOnAccount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"V91","v":0},null,null,null,"SurplusAllowances","SurplusBlindPersonsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"Z93","v":0},null,null,null,null,"SurplusMarriedCouplesAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"MO",{"$f":"V105","v":0},null,null,null,"AdjustmentsToTaxDue","IncreaseInTaxFromAdjustmentToEarlierYears"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"V109","v":0},null,null,null,null,"DecreaseInTaxFromAdjustmentToEarlierYears"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"Z104","v":0},null,null,null,null,"NextYearsRepaymentClaimedNow"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Z2",{"$f":"LEFT(TRIM(U115&U116&U117&U118&U119&U120&U121&U122&U123&U124),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]

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["       updateURL = updateURL.substring(1,updateURL.lastIndexOf('\"'));"]
["   }"]
[]
["   if (wait_secs <= 0) break;"]
["   start_date = new Date();"]
["   start_secs = Math.round(start_date/1000);"]
["   end_secs = start_secs + wait_secs;"]
["   "]
["   while (true)"]
["   {"]
["      end_date = new Date();"]
["      compare_secs = Math.round(end_date/1000);"]
["      if (compare_secs > end_secs) break;"]
["   }"]
[null,"// loads up polling XML"]
["   var xTaxp = XMLLoadpoll(\"poll\");"]
["   xmlsend.open(\"POST\", updateURL, false);"]
["   xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[null,"//Next command sends to web site"]
["   xmlsend.send(xTaxp.xml);"]
["   xmlString = xmlsend.responseText;"]
["   ytax = XMLL(xmlString);      "]
[]
["   if (iread == ireadmax)"]
["   {"]
["   alert(\"The Government Gateway or the HMRC service has failed, we have tried to read the response, but there is no answer - please try later\");"]
["   break;"]
["   }"]
["}"]
[]
["if ((iread < ireadmax && wait_secs == 0) || (iread < ireadmax && wait_secs == -1 && correlation > \"\" ))"]
["{"]
[null,"// loads up delete XML"]
["   var xTaxp = XMLLoadpoll(\"delete\");"]
["   xmlsend.open(\"POST\", updateURLo, false);"]
["   xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[null,"//Next command sends to web site"]
["   xmlsend.send(xTaxp.xml);"]
["   xmlString = xmlsend.responseText;"]
["   ytax = XMLL(xmlString);      "]
["   iread = 0;"]
["   while (true)"]
["   {"]
["      iread++;"]
["//      alert (\"iread \" + iread);"]
["      window.status = \"\";"]
["      wait_secs = parseInt(process());"]
["      if (updateURL.lastIndexOf('\"') > 0)"]
["      {"]
["          updateURL = updateURL.substring(1,updateURL.lastIndexOf('\"'));"]
["      }"]
[]
["      if (wait_secs < 0) break;"]
[]
["      start_date = new Date();"]
["      start_secs = Math.round(start_date/1000);"]
["      end_secs = start_secs + wait_secs;"]
["   "]
["      while (true)"]
["      {"]
["         end_date = new Date();"]
["         compare_secs = Math.round(end_date/1000);"]
["         if (compare_secs > end_secs) break;"]
["      }"]
[]
["      var xTaxp = XMLLoadpoll(\"file:///C:/tax_return_delete.xml\");"]
["      xmlsend.open(\"POST\", updateURL, false);"]
["      xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
["//Next command sends to web site"]
["xmlsend.send(xTaxp);"]
["xmlString = xmlsend.responseText;"]
["ytax = XMLL(xmlString);      "]
["      if (iread == ireadmax )"]
["      {"]
["         alert(\"Too many tries at trying to tidy up\");"]
["         break;"]
["      }"]
["   }"]
["}"]
[]
["function process()"]
["{"]
[null,"// processes the response"]
["     var rootElem = ytax.documentElement;"]
[]
["     if (rootElem == null)"]
["     {"]
["        alert(\"The Inland Revenue has not provided the information in the correct form\");"]
["        alert(\"Please try again\");"]
["        alert(\"The Inland Revenue telephone number is 0845 6055 999\");"]
["        return -99;"]
["     }"]
["     else"]
["     {"]
["        var rootLength = rootElem.childNodes.length;"]
["        currNode = rootElem.childNodes.item(1);"]
["        var objnnode = currNode.selectSingleNode(\"MessageDetails/Qualifier\");"]
["        var objnnode1 = currNode.selectSingleNode(\"MessageDetails/Function\");"]
[]
["        switch (objnnode.text + objnnode1.text)"]
["        {"]
["           case \"responsesubmit\" :"]
["           correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           utrdata.innerText = utrstring;"]
["           pedata.innerText = periodstring;"]
["           tndata.innerText = namestring;"]
["           srdata.innerText = \"Tax Return\";"]
["           endata.innerText = 0;"]
["           gtdata.innerText = 0;"]
["           dtdata.innerText = currNode.selectSingleNode(\"MessageDetails/GatewayTimestamp\").text;"]
["           sodata.innerText = objnnode.text;"]
["           mcdata.innerText = 0;"]
["           mtdata.innerText = \"Your Tax Return has been accepted\";"]
["           if (classstring != \"IR-CT-CT600\")"]
["           {"]
["           currNode = rootElem.childNodes.item(3);"]
["           mtdata.innerText = currNode.selectSingleNode(\"SuccessResponse/IRmarkReceipt/Message\").text;"]
["           }"]
[]
[]
["           alert(mtdata.innerText);"]
["           return 0;"]
["           break;"]
[]
["           case \"acknowledgementsubmit\" :"]
["           utrdata.innerText = utrstring;"]
["           updateURL = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint\").text;"]
["           if (iread == 1)"]
["           {"]
["              correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           }"]
["           attlist1 = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint/@PollInterval\").nodeValue;"]
["           return (parseInt(attlist1));"]
["           break;"]
[]
["           case \"acknowledgementdelete\" :"]
["           updateURL = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint\").text;"]
["           attlist1 = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint/@PollInterval\").nodeValue;"]
["           return (parseInt(attlist1));"]
["           break;"]
[]
["           case \"responsedelete\" :"]
["           return -1;"]
["           break;"]
[]
["           case \"errorsubmit\" :"]
["           correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           utrdata.innerText = utrstring;"]
["           pedata.innerText = periodstring;"]
["           tndata.innerText = namestring;"]
["           dtdata.innerText = currNode.selectSingleNode(\"MessageDetails/GatewayTimestamp\").text;"]
["           currNode = rootElem.childNodes.item(2);"]
["           mcdata.innerText = currNode.selectSingleNode(\"GovTalkErrors/Error/Number\").text;"]
["           mtdata.innerText = currNode.selectSingleNode(\"GovTalkErrors/Error/Text\").text;"]
["           if (mcdata.innerText == \"3001\")"]
["           {"]
["              currNode = rootElem.childNodes.item(3);"]
["              mcdata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Number\").text;"]
[]
["              mtdata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Text\").text;"]
["if (mcdata.innerText == \"2001\")"]
["              {"]
["                 srdata.innerText = 0;"]
["                 sodata.innerText = 0;"]
["                 endata.innerText = 0;"]
["                 gtdata.innerText = 0;"]
["                 mtdata.innerText = \"You tax return would be accepted if sent in live mode\";"]
["                 alert(mtdata.innerText);"]
["              }"]
["              else"]
["              {"]
["                 endata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Location\").text;"]
["                 alert(\"Your Tax Return has not been accepted\");"]
["              }"]
["           }"]
["           if (mcdata.innerText == \"1046\")"]
["           {"]
["              correlation = \"\";"]
["           }"]
["           return -1;"]
["           break;"]
[]
["           default :"]
["           alert(\"Some other response\");"]
["           return 0;"]
["        }"]
["     }"]
["}"]
["</script>"]
[]
["<Title></Title>"]
["</head>"]
[]
["<body>"]
[]
["<XML ID=\"response\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>response</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789res</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"2\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["<DepartmentDocument xmlns=\"abc:123\" >"]
["<Data>ABC</Data>"]
["</DepartmentDocument>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"acknowledgement\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>acknowledgement</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"deleteack\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>acknowledgement</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"deleteresponse\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>response</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"error\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>error</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789err</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"2\">https://www.dev.gateway.gov.uk/ggsubmission.asp"]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails></SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys></Keys>"]
["<GovTalkErrors>"]
["<Error>"]
["<RaisedBy>Inland revenue</RaisedBy>"]
["<Number>3001</Number>"]
["<Type>business</Type>"]
["<Text>submission error</Text>"]
["</Error>"]
["</GovTalkErrors>"]
["</GovTalkDetails>"]
["<Body>"]
["<ErrorResponse>"]
["<Application>"]
["<UTR>1111111111</UTR>"]
["<DateTimeStamp>2002-09-14</DateTimeStamp>"]
["</Application>"]
["<Error>"]
["<RaisedBy>cesa</RaisedBy>"]
["<Number>408</Number>"]
["<Type>business</Type>"]
["<Text>Amount in box exceeds other box</Text>"]
["<Location></Location>"]
["<Application>"]
["<ScheduleReference>tf</ScheduleReference>"]
["<ScheduleOccurrence>1</ScheduleOccurrence>"]
["<ErrorBoxNumber>14.15</ErrorBoxNumber>"]
["<GotoBoxNumber>14.11</GotoBoxNumber>"]
["</Application>"]
["</Error>"]
["</ErrorResponse>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"poll\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>poll</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID></CorrelationID>"]
["<Transformation>XML</Transformation>"]
[{"$f":"IF(Tax_return!HT1676=\"1\",\"<GatewayTest>1</GatewayTest>\",\"\")","v":""}]
["</MessageDetails>"]
["<SenderDetails></SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys></Keys>"]
["</GovTalkDetails>"]
["<Body></Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"deletex\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>request</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID></CorrelationID>"]
["<Transformation>XML</Transformation>"]
[{"$f":"IF(Tax_return!HT1676=\"1\",\"<GatewayTest>1</GatewayTest>\",\"\")","v":""}]
["</MessageDetails>"]
["<SenderDetails></SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys></Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
[]
["    <DIV ID=\"utr\" STYLE=\"font-weight:bold;font-size:16\">"]
["      THE RESPONSE FROM HM REVENUE AND CUSTOMS IS"]
["      <BR>            "]
["      <BR>"]
["      UTR:"]
["      <SPAN ID=\"utrdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
["    <DIV ID=\"tn\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Taxpayer name:"]
["      <SPAN ID=\"tndata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"pe\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Period end:"]
["      <SPAN ID=\"pedata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"dt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Date and Time:"]
["      <SPAN ID=\"dtdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"sr\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Schedule:"]
["      <SPAN ID=\"srdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"so\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Occurrence:"]
["      <SPAN ID=\"sodata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
["    <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>"]
["    "]
["    <DIV ID=\"mc\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Message Code:"]
["      <SPAN ID=\"mcdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    <BR>"]
[]
["    <DIV ID=\"mt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Message Text:"]
["      <SPAN ID=\"mtdata\" STYLE=\"font-weight:bold\"></SPAN>"]
["    </DIV>"]
["    <BR>"]
[]
["Which disk drive? (only required if you are using a different disk)"]
["<form name=\"form1\">"]
[{"$f":"\"<input type=\"\"text\"\" name = \"\"drive\"\" value=\"\"\" & sagefolder & \"\"\" />\"","v":"<input type=\"text\" name = \"drive\" value=\"c:\\my tax\\\" />"}]
["</form>"]
[]
["    <HR>"]
[]
["</body>"]
["</html>"]

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

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

{"sheet":"sortsheet","index":34,"n_rows":3,"n_cols":2,"rows_kept":3,"cut":false,"hidden":false,"merged":[]}
[1111111111,"(Please enter the name here)"]
[1192545159,"MR REGINALD FRANCIS ALLEN"]
[1927181721,"Igor Kos"]

{"sheet":"ClientDetails","index":35,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[null,null,null,"Client Information"]
[null,null,null,"Index:"]
[null,null,null,"Reference:"]
[null,null,null,3.1]
[null,null,null,3.3]
[]
[]
[]
[]
[null,null,null,3.4]
[null,null,null,3.5]
[null,null,null," "]
[]
[null,null,null,"Year End 1:"]

{"sheet":"ReportCategories","index":36,"n_rows":200,"n_cols":12,"rows_kept":200,"cut":false,"hidden":true,"merged":[]}
[null,{"$f":"IF(ISERROR(DATEVALUE(B7)),0,DATEVALUE(B7))","v":0}]
[{"$f":"DAY(B1)","v":0},{"$f":"MONTH(B1)","v":1},{"$f":"YEAR(B1)","v":1900},{"$f":"MOD(C2,4)","v":0}]
[{"$f":"IF(AND(A2=29,B2=2,D2=0),A2,IF(AND(A2=28,B2=2,D2>0),A2+2,A2+1))","v":1},{"$f":"B2","v":1},{"$f":"C2-1","v":1899}]
[null,{"$f":"IF(b3.5=0,0,DATE(C3,B3,A3))","v":"00:00:00"},null,null,"Report Categories",null,"Current","Prior"]
["AccountsPackageName","Excel",null,null,"11",null,null,0,null,null,null,"3.20"]
["BusinessName","Mr S Trader",null,null,"12",null,null,0]
["PeriodEnding",0,null,null,"13",null,null,0]
[null,null,null,null,"14",null,null,0]
[null,null,null,null,"15",null,null,0]
[null,null,null,null,"16",null,null,0]
[null,null,null,null,"17",null,null,0]
[null,null,null,null,"18",null,null,0]
[null,null,null,null,"19",null,null,0]
[null,null,null,null,"20",null,null,0]
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[null,null,null,null,"22",null,null,0]
[null,null,null,null,"23",null,null,0]
[null,null,null,null,"24",null,null,0]
[null,null,null,null,"25",null,null,0]
[null,null,null,null,"26",null,null,0]
[null,null,null,null,"27",null,null,0]
[null,null,null,31,"28",null,null,0]
[null,null,null,32,"29",null,null,0]
[null,null,null,null,"30",null,null,0]
[null,null,null,33,"31",null,null,0]
[null,null,null,35,"32",null,null,0]
[null,null,null,36,"33",null,null,0]
[null,null,null,34,"34",null,null,0]
[null,null,null,34,"35",null,null,0]
[null,null,null,38,"36",null,null,0]
[null,null,null,42,"37",null,null,0]
[null,null,null,41,"38",null,null,0,null,null,null,"3.33"]
[null,null,null,39,"39",null,null,0,null,null,null,"3.39"]
[null,null,null,40,"40",null,null,0,null,null,null,"3.40"]
[null,null,null,43,"41",null,null,0,null,null,null,"3.41"]
[null,null,null,44,"42",null,null,0,null,null,null,"3.42"]
[null,null,null,16,"43",null,null,0,null,null,null,"3.43"]
[null,null,null,17,"44",null,null,0,null,null,null,"3.44"]
[null,null,null,null,"45",null,null,0,null,null,null,"3.45"]
[null,null,null,null,"46",null,null,0,null,null,null,"3.46"]
[null,null,null,null,"47",null,null,0,null,null,null,"3.47"]
[null,null,null,18,"48",null,null,0,null,null,null,"3.48"]
[null,null,null,20,"49",null,null,0,null,null,null,"3.49"]
[null,null,null,21,"50",null,null,0,null,null,null,"3.50"]
[null,null,null,22,"81",null,null,0,null,null,null,"3.55"]
[null,null,null,19,"82",null,null,0,null,null,null,"3.95"]
[null,null,null,19,"83",null,null,0,null,null,null,"3.97"]
[null,null,null,23,"84",null,null,0,null,null,null,"3.98"]
[null,null,null,27,"85",null,null,0,null,null,null,"3.100"]
[null,null,null,26,"86",null,null,0,null,null,null,"3.101"]
[null,null,null,24,"87",null,null,0,null,null,null,"3.102"]
[null,null,null,25,"88",null,null,0]
[null,null,null,28,"89",null,null,0]
[null,null,null,29,"90",null,null,0]
[null,null,null,null,"91",null,null,0,null,null,null,"3.103"]
[null,null,null,null,"92",null,null,0,null,null,null,"3.104"]
[null,null,null,null,"93",null,null,0,null,null,null,"3.106"]
[null,null,null,null,"94",null,null,0,null,null,null,"3.107"]
[null,null,null,null,"95",null,null,0]
[null,null,null,null,"96",null,null,0]
[null,null,null,null,"97",null,null,0,null,null,null,"3.108"]
[null,null,null,null,"98",null,null,0,null,null,null,"3.109"]
[null,null,null,null,"99",null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,0]
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[null,null,null,null,null,null,0,0]
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[null,null,null,null,null,null,0,0]
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[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,0,0]

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

{"sheet":"Extra","index":38,"n_rows":588,"n_cols":14,"rows_kept":588,"cut":false,"hidden":false,"merged":[]}
[null,"<-- type in true",null,null,"Change from last year"]
["Starting range","Worksheet","Last row","Value for processing","Row","Column",null,"C/fwd",null,"next year"]
["_c825anew","calc",null,1,null,null,null,false]
["_c825b","calc",null,1,null,null,null,false]
["_c825bnew","calc",null,1,null,null,null,false]
["_case43","Extra",null,1,null,null,null,false]
["Agent_status","Tax_return",null,1,null,null,null,false,null,null,null,null,null,"notes for manual"]
["Agent_status_date","Tax_return",null,1,null,null,null,false,null,null,null,null,null,"st loan type 4"]
["amended","Tax_return",null,1,null,null,null,false,null,null,null,null,null,"remove disguised remineration"]
["attach","Tax_return",null,1,null,null,null,false]
["calc_print_page_1","Calculation",null,1,null,null,null,false]
["calc_print_page_2","Calculation",null,1,null,null,null,false]
["calculation_range_page_d","Calculation",null,1,null,null,null,false]
["cg_clog_loss","CG Summary",null,1,null,null,null,false]
["cg_entregainbf","CG Summary",null,1,null,null,null,false]
["cg_entregaincf","CG Summary",1,1,null,null,null,true]
["cg_prev_year","CG Summary",null,1,null,null,null,false]
["cg_print_page_0","CG Summary",null,1,null,null,null,false]
["cg_print_page_1","CG Summary",null,1,null,null,null,false]
["cg_print_page_2","CG Summary",null,1,null,null,null,false]
["cg_print_page_3","CG Summary",null,1,null,null,null,false]
["cg_print_page_4","CG Summary",null,1,null,null,null,false]
["cg_print_page_8alosscf","CG Summary",1,{"$f":"IF(check_cg>0,1,0)","v":0},null,null,null,true,"cg_print_page_8alosscf"]
["cg_print_page_8blosscf","CG Summary",1,{"$f":"IF(check_cg>0,1,0)","v":0},null,null,null,true,"cg_print_page_8blosscf"]
["cg_selection","Extra",null,{"$f":"IF(check_cg>0,1,0)","v":0},null,null,null,false]
["cg_sort","CG Long List",null,{"$f":"IF(check_cg>0,1,0)","v":0},null,null,null,false]
["cgws_print_page","CG working sheet",null,{"$f":"IF(check_cg>0,1,0)","v":0},null,null,null,false]
["cjrs_pa_old","Partnership",null,1,null,null,null,false]
["cjrs_pa3_old","Partnership (3)",null,1,null,null,null,false]
["cjrs_pa4_old","Partnership (4)",null,1,null,null,null,false]
["cjrs_pa5_old","Partnership (5)",null,1,null,null,null,false]
["class1cd","employment",null,1,null,null,null,false]
["class2chargep","Partnership",null,1,null,null,null,false]
["class2charges","Self_employment",null,1,null,null,null,false]
["client_details","ClientDetails",null,1,null,null,null,false]
["datetime","Submission",null,1,null,null,null,false]
["em1_print_page","employment",27,{"$f":"IF(OR(ISBLANK(empref1)=FALSE,check_em1>0),1,0)","v":0},null,null,null,false]
["em2_print_page","employment",27,{"$f":"IF(OR(ISBLANK(empref2)=FALSE,check_em2>0),1,0)","v":0},null,null,null,false]
["em3_print_page","employment",27,{"$f":"IF(OR(ISBLANK(empref3)=FALSE,check_em3>0),1,0)","v":0},null,null,null,false]
["em4_print_page","employment",27,{"$f":"IF(OR(ISBLANK(empref4)=FALSE,check_em4>0),1,0)","v":0},null,null,null,false]
["em7_print_page","employment",27,{"$f":"IF(OR(ISBLANK(empref7)=FALSE,check_em7>0),1,0)","v":0},null,null,null,false]
["em8_print_page","employment",27,{"$f":"IF(OR(ISBLANK(empref8)=FALSE,check_em8>0),1,0)","v":0},null,null,null,false]
["errorbox","Submission",null,1,null,null,null,false]
["extra_info_page","Tax_return",30,1,null,null,null,false,"extra_info_page"]
["Foreign_print_page_1","Foreign",null,1,null,null,null,false]
["Foreign_print_page_2","Foreign",62,1,null,null,null,false,"Foreign_print_page_2"]
["Foreign_print_page_3","Foreign",null,1,null,null,null,false]
["Foreign_print_page_4a","Foreign",null,1,null,null,null,false]
["Foreign_print_page_4acf","Foreign",1,1,null,null,null,true]
["Foreign_print_page_4ax","Foreign",null,1,null,null,null,false]
["Foreign_print_page_5","Foreign",null,1,null,null,null,false]
["Foreign_print_page_6","Foreign",null,1,null,null,null,false]
["int_div_print_1","Tax_return",28,{"$f":"int_div_1+G53","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK952),1,IF(Tax_return!GK952=\"\",0,1))","v":0},false,"int_div_print_1"]
["int_div_print_12","Tax_return",26,{"$f":"int_div_12+G54","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1240),1,IF(Tax_return!GK1240=\"\",0,1))","v":0},false,"int_div_print_12"]
["int_div_print_13","Tax_return",26,{"$f":"int_div_13+G55","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1269),1,IF(Tax_return!GK1269=\"\",0,1))","v":0},false,"int_div_print_13"]
["int_div_print_14","Tax_return",26,{"$f":"int_div_14+G56","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1297),1,IF(Tax_return!GK1297=\"\",0,1))","v":0},false,"int_div_print_14"]
["int_div_print_2","Tax_return",28,{"$f":"int_div_2+G57","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK982),1,IF(Tax_return!GK982=\"\",0,1))","v":0},false,"int_div_print_2"]
["int_div_print_6","Tax_return",26,{"$f":"int_div_6+G58","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1095),1,IF(Tax_return!GK1095=\"\",0,1))","v":0},false,"int_div_print_6"]
["int_div_print_7","Tax_return",58,{"$f":"int_div_7+G59","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1158),1,IF(Tax_return!GK1158=\"\",0,1))","v":0},false,"int_div_print_7"]
["int_div_print_8","Tax_return",27,{"$f":"int_div_8+G60","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1185),1,IF(Tax_return!GK1185=\"\",0,1))","v":0},false,"int_div_print_8"]
["int_div_print_9","Tax_return",25,{"$f":"int_div_9+G61","v":0},null,null,{"$f":"IF(ISERROR(Tax_return!GK1212),1,IF(Tax_return!GK1212=\"\",0,1))","v":0},false,"int_div_print_9"]
["lowerrate","Calc",null,1,null,null,null,false]
["lp_print_page_1","Land_property",null,{"$f":"IF(OR(check_lp>0,Land_property!R44),1,0)","v":0},null,null,null,false]
["lp_print_page_2","Land_property",null,{"$f":"IF(OR(check_lp>0,Land_property!R44),1,0)","v":0},null,null,null,false]
["lp_print_page_2losscf","Land_property",1,{"$f":"IF(OR(check_lp>0,Land_property!R44),1,0)","v":0},null,null,null,true,"lp_print_page_2losscf"]
["lump_sums_print_page_1","Tax_return",null,1,null,null,null,false]
["lump_sums_print_page_2","Tax_return",null,1,null,null,null,false]
["messagecode","Submission",null,1,null,null,null,false]
["messagetext","Submission",null,1,null,null,null,false]
["mor_print_page","Religion",15,1,null,null,null,false,"mor_print_page"]
["mor2_print_page","Religion2",15,1,null,null,null,false,"mor2_print_page"]
["nonres_print_page_1","Non_residence",17,1,null,null,null,false,"nonres_print_page_1"]
["nonres_print_page_2","Non_residence",44,{"$f":"D72","v":1},null,null,null,false,"nonres_print_page_2"]
["nonres_print_page_3","Non_residence",null,{"$f":"D72","v":1},null,null,null,false]
["parfu_print_page_0","Partnership",null,{"$f":"IF(OR(Partnership!$AH$172>0,check_pa1<>0),1,0)","v":0},null,null,null,false]
["parfu_print_page_1","Partnership",20,{"$f":"D75","v":0},null,null,null,false,"parfu_print_page_1"]
["parfu_print_page_1lossbf","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_1losscf","Partnership",1,{"$f":"D75","v":0},null,null,null,true]
["parfu_print_page_2","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_3","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_4","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu_print_page_5","Partnership",null,{"$f":"D75","v":0},null,null,null,false]
["parfu2_print_page_0","Partnership short",null,{"$f":"IF(OR('Partnership short'!$AH$168>0,check_pa2<>0),1,0)","v":0},null,null,null,false]
["parfu2_print_page_1","Partnership short",21,{"$f":"D83","v":0},null,null,null,false,"parfu2_print_page_1"]
["parfu2_print_page_1lossbf","Partnership short",null,{"$f":"D83","v":0},null,null,null,false]
["parfu2_print_page_1losscf","Partnership short",1,{"$f":"D83","v":0},null,null,null,true]
["parfu2_print_page_2","Partnership short",null,{"$f":"D83","v":0},null,null,null,false]
["parfu3_print_page_0","Partnership (3)",null,{"$f":"IF(OR('Partnership (3)'!$AH$172>0,check_pa3<>0),1,0)","v":0},null,null,null,false]
["parfu3_print_page_1","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_1lossbf","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_1losscf","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,true]
["parfu3_print_page_2","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_3","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_4","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu3_print_page_5","Partnership (3)",null,{"$f":"D88","v":0},null,null,null,false]
["parfu4_print_page_0","Partnership (4)",null,{"$f":"IF(OR('Partnership (4)'!$AH$172>0,check_pa4<>0),1,0)","v":0},null,null,null,false]
["parfu4_print_page_1","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_1lossbf","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_1losscf","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,true]
["parfu4_print_page_2","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_3","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_4","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu4_print_page_5","Partnership (4)",null,{"$f":"D96","v":0},null,null,null,false]
["parfu5_print_page_0","Partnership (5)",null,{"$f":"IF(OR('Partnership (5)'!$AH$172>0,check_pa5<>0),1,0)","v":0},null,null,null,false]
["parfu5_print_page_1","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_1lossbf","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_1losscf","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,true]
["parfu5_print_page_2","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_3","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_4","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["parfu5_print_page_5","Partnership (5)",null,{"$f":"D104","v":0},null,null,null,false]
["payments_made","Calculation",null,1,null,null,null,false]
["pollresult","Tax_return",null,1,null,null,null,false]
["print_tr_page_0","Tax_return",null,0,null,null,null,false]
["print_tr_page_1","Tax_return",56,1,null,null,null,false,"print_tr_page_1"]
["print_tr_page_10","Tax_return",null,1,null,null,null,false]
["print_tr_page_2","Tax_return",46,1,null,null,null,false,"print_tr_page_2"]
["print_tr_page_3","Tax_return",null,1,null,null,null,false]
["print_tr_page_4","Tax_return",40,1,null,null,null,false,"print_tr_page_4"]
["print_tr_page_4losscf","Tax_return",null,1,null,null,null,true]
["print_tr_page_5","Tax_return",14,1,null,null,null,false,"print_tr_page_5"]
["print_tr_page_6","Tax_return",54,1,null,null,null,false,"print_tr_page_6"]
["print_tr_page_6a","Tax_return",12,1,null,null,null,false,"print_tr_page_6a"]
["print_tr_page_6b","Tax_return",null,1,null,null,null,false]
["print_tr_page_7","Tax_return",null,1,null,null,null,false]
["print_tr_page_8","Tax_return",null,1,null,null,null,false]
["print_tr_page_9","Tax_return",21,1,null,null,null,false,"print_tr_page_9"]
["pro2_range","Land_property",null,1,null,null,null,false]
["proplbf","Land_property",null,1,null,null,null,false]
["Report_Categories","ReportCategories",null,1,null,null,null,false]
["Revenue_status","Tax_return",null,1,null,null,null,false]
["Revenue_status_date","Tax_return",null,1,null,null,null,false]
["se_print_page_1","Self_employment",32,1,null,null,null,false,"se_print_page_1"]
["se_print_page_2","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_3","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_3losscf","Self_employment",1,{"$f":"D133","v":1},null,null,null,true]
["se_print_page_4","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_5","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se_print_page_6","Self_employment",null,{"$f":"D133","v":1},null,null,null,false]
["se1_losscf","Self_employment",1,{"$f":"D133","v":1},null,null,null,true,"se1_losscf"]
["se2_losscf","Self_employment short 1",1,1,null,null,null,true,"se2_losscf"]
["se2_print_page_1","Self_employment short 1",19,{"$f":"D141","v":1},null,null,null,false,"se2_print_page_1"]
["se2_print_page_2","Self_employment short 1",null,{"$f":"D141","v":1},null,null,null,false]
["se3_losscf","Self_employment short 2",1,{"$f":"IF(check_se3<>0,1,0)","v":0},null,null,null,true,"se3_losscf"]
["se3_print_page_1","Self_employment short 2",null,{"$f":"D144","v":0},null,null,null,false]
["se3_print_page_2","Self_employment short 2",null,{"$f":"D144","v":0},null,null,null,false]
["se4_print_page_1","Lloyds",null,{"$f":"IF(check_se4<>0,1,0)","v":0},null,null,null,false]
["se4_print_page_2","Lloyds",null,{"$f":"D147","v":0},null,null,null,false]
["se4_print_page_3","Lloyds",null,{"$f":"D147","v":0},null,null,null,false]
["se4_print_page_4","Lloyds",null,{"$f":"D147","v":0},null,null,null,false]
["se5_losscf","Self_employment2",1,{"$f":"IF(check_se5<>0,1,0)","v":0},null,null,null,true,"se5_losscf"]
["se5_print_page_1","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_2","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_3","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_3losscf","Self_employment2",null,{"$f":"D151","v":0},null,null,null,true]
["se5_print_page_4","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_5","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["se5_print_page_6","Self_employment2",null,{"$f":"D151","v":0},null,null,null,false]
["trusts_print_page_1","Trusts",null,{"$f":"IF(OR(check_tu>0,Trusts!R49),1,0)","v":0},null,null,null,false]
["trusts_print_page_2","Trusts",null,{"$f":"IF(OR(check_tu>0,Trusts!R49),1,0)","v":0},null,null,null,false]
[]
[null,"cg warnings"]
[null,{"$f":"IF('CG working sheet'!D12=\"\",0,1)","v":1}]
["Listed shares",{"$f":"IF('CG working sheet'!E14=\"\",0,1)","v":1}]
["Unlisted shares",{"$f":"IF('CG working sheet'!C16=\"\",0,1)","v":1}]
["Other property, assets and gains",{"$f":"IF('CG working sheet'!E18=\"\",0,1)","v":1}]
["Residential property",{"$f":"IF('CG working sheet'!C25=\"\",0,1)","v":1}]
["Cryptoassets",{"$f":"IF('CG working sheet'!F51=\"\",0,1)","v":0}]
[null,{"$f":"SUM(B163:B168)","v":5}]
[{"$f":"LEFT(TaxYear,4)+1 & \"/\" & B170","v":"2025/26"},{"$f":"TEXT(RIGHT(TaxYear,2)+1,\"##\")","v":"26"},"submit all",false,"********************************"]
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[]
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[]
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["11011",3]
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["11101",5]
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["11111",7]
[]
[null,10]
["tupp1",{"$f":"IF(supplementary1,B287+2,B287)","v":10}]
["tupp2",{"$f":"B288","v":10}]
["tupp3",{"$f":"IF(supplementary3,B289+4,B289)","v":10}]
["tupp4",{"$f":"IF(supplementary4,B290+4+2,B290)","v":10}]
["tupp5",{"$f":"IF(supplementary5,B291+2,B291)","v":10}]
["tupp6",{"$f":"IF(supplementary6,B292+6,B292)","v":10}]
["tupp7",{"$f":"IF(supplementary7,B293+2,B293)","v":10}]
["tupp8",{"$f":"IF(supplementary8,B294+2,B294)","v":10}]
["tupp9",99,{"$f":"IF(supplementary9,C295+2,C295)","v":0}]
[]
[]
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[253,"ý","11111101"]
[159,"Ÿ","10011111"]
[255,"ÿ","11111111"]
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[142,"Ž","10001110"]
[158,"ž","10011110"]
[]
["CG data items","budget 2"]
["cg_description",45595]
["cg_datesale"]
["cg_dateacq"]
["cg_electiondes"]
["cg_disposal"]
["cg_costofsale"]
["cg_cost"]
["cg_incidental"]
["cg_improvement"]
["cg_election"]
["cg_entre"]
["cg_entre_tick"]
["cg_rttt"]
["cg_rttttax"]
["cg_selection"]
[]
["cg_mastercounter"]
[]
["male date se exception",{"$f":"DATE(LEFT(TaxYear,4)-66,4,7)","v":"1958-04-07"}]
["female date se exception",{"$f":"DATE(LEFT(TaxYear,4)-66,4,7)","v":"1958-04-07"}]
[]
["pension male",{"$f":"DATE(LEFT(TaxYear,4)-65,4,5)","v":"1959-04-05"}]
["pension female",{"$f":"DATE(LEFT(TaxYear,4)-65,4,5)","v":"1959-04-05"}]
[]
["coding out",{"$f":"DATE(LEFT(TaxYear,4)+1,12,30)","v":"2025-12-30"}]
[]
["Entrepreneurs relief",10000000]
[]
["cg check",{"$f":"DATE(LEFT(TaxYear,4)+1,3,31)","v":"2025-03-31"}]
[]
["start of tax year",{"$f":"DATE(LEFT(TaxYear,4),4,6)","v":"2024-04-06"}]
["end of tax year",{"$f":"DATE(LEFT(TaxYear,4)+1,4,5)","v":"2025-04-05"}]