{"text_format":"1","workbook":"xlsx","n_sheets":51,"sheets":["Client dialog","SelectClientDlg","Dialog1","Sheet1","testing","Submission","Tax_return","What do I have to pay","employment","Religion","Religion2","Self_employment","Self_employment2","Self_employment short 1","Self_employment short 2","Lloyds","Partnership short","Partnership","Partnership (3)","Partnership (4)","Partnership (5)","Land_property","Foreign","Foreign dtr","Trusts","CG summary","CG working sheet","CG Long List","Non_residence","calc","Calculation","Submit","Responses","Summary","sortsheet","ClientDetails","ReportCategories","Statements","Extra","Audit 2000","Module1","Module2","Module3","Module4","Module5","Module6","Module7","Module8","Module9","Module10","Modulet"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":739,"comments":18,"pivot_tables":0},"unopened":[{"sheet":"Client dialog","index":0,"reason":"not_a_worksheet"},{"sheet":"SelectClientDlg","index":1,"reason":"not_a_worksheet"},{"sheet":"Dialog1","index":2,"reason":"not_a_worksheet"},{"sheet":"Audit 2000","index":39,"reason":"part_missing"},{"sheet":"Module1","index":40,"reason":"part_missing"},{"sheet":"Module2","index":41,"reason":"part_missing"},{"sheet":"Module3","index":42,"reason":"part_missing"},{"sheet":"Module4","index":43,"reason":"part_missing"},{"sheet":"Module5","index":44,"reason":"part_missing"},{"sheet":"Module6","index":45,"reason":"part_missing"},{"sheet":"Module7","index":46,"reason":"part_missing"},{"sheet":"Module8","index":47,"reason":"part_missing"},{"sheet":"Module9","index":48,"reason":"part_missing"},{"sheet":"Module10","index":49,"reason":"part_missing"},{"sheet":"Modulet","index":50,"reason":"part_missing"}],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

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["<?xml version='1.0' encoding='UTF-8'?><GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\"><EnvelopeVersion>2.0</EnvelopeVersion><Header><MessageDetails><Class>HMRC-SA-SA100-TIL</Class><Qualifier>response</Qualifier><Function>submit</Function><TransactionID></TransactionID><CorrelationID>9469BAC24A9C4997BC9D6580EB7E71E0</CorrelationID><ResponseEndPoint PollInterval=\"10\">https://transaction-engine.tax.service.gov.uk/submission</ResponseEndPoint><Transformation>XML</Transformation><GatewayTimestamp>2026-04-06T07:02:00.084</GatewayTimestamp></MessageDetails><SenderDetails/></Header><GovTalkDetails><Keys/></GovTalkDetails><Body><SuccessResponse xmlns=\"http://www.inlandrevenue.gov.uk/SuccessResponse\"><IRmarkReceipt><dsig:Signature xmlns:dsig=\"http://www.w3.org/2000/09/xmldsig#\">\n\t<dsig:SignedInfo>\n\t\t<dsig:CanonicalizationMethod Algorithm=\"#TEST\"/>\n\t\t<dsig:SignatureMethod Algorithm=\"#TEST\"/>\n\t\t<dsig:Reference>\n\t\t\t<dsig:DigestMethod Algorithm=\"#TEST\"/>\n\t\t\t<dsig:DigestValue>TESTONLY</dsig:DigestValue>\n\t\t</dsig:Reference>\n\t</dsig:SignedInfo>\n\t<dsig:SignatureValue>TESTONLY</dsig:SignatureValue>\n</dsig:Signature><Message code=\"0000\">HMRC has received the HMRC-SA-SA100-TIL document ref: 3306136252 at 07.01 on 06/04/2026. The associated IRmark was: THIS IS A TESTNOTE: NO SUBMISSION HAS BEEN MADE - This submission would have been successfully processed if sent under non-test conditions.</Message></IRmarkReceipt><Message code=\"077001\">Thank you for your submission</Message><AcceptedTime>2026-04-06T07:01:50.428</AcceptedTime></SuccessResponse></Body></GovTalkMessage>"]

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[1,1,"case 1",137.97999999999999,137.97999999999999,null,null,137.97999999999999,{"$f":"D1-H1","v":0},null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.32 on 13/02/2026. The associated IRmark was: 4LUTCUIN7QGM263IFLEIBES2ABD7XNE6. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[2,10,"case 10",4379.99,4379.99,null,null,9991.119999999999,-5611.1299999999992,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.32 on 13/02/2026. The associated IRmark was: NGRMA5V263RQEE7WLZEEQ6KPZ3A6D7UO. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[3,100,"xcase 100",92573.42,92573.42,null,null,7461.9300000000021,85111.489999999991,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.32 on 13/02/2026. The associated IRmark was: JZ46CX3RP7HTJIALQYJTZ2M75XMU3LVJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[4,101,"case 101",191001.83,192490.66,null,"CG",6990.6100000000006,184011.21999999997,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.32 on 13/02/2026. The associated IRmark was: FVNCALHZQKDFWBAOECCOVZHM6DKLHBS5. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[5,102,"case 102",-78471.86,null,78471.86,null,766.23,-79238.09,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.33 on 13/02/2026. The associated IRmark was: UW37NW7MCWVVF2MWY5ETQLZPJSYKI2J5. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[6,103,"case 103",35352.480000000003,48831.18,null,"CG",6678.91,28673.570000000003,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.33 on 13/02/2026. The associated IRmark was: ZXRG3GMT5PJBKQFZLRJL6B2ZT22RLZZ4. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[7,104,"case 104",7102.4,7102.4,null,null,54.8,7047.5999999999995,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.33 on 13/02/2026. The associated IRmark was: PHFHDOETNMWBV7Y56EOAA54EWEAU7PAV. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[8,105,"case 105",523.91,523.91,null,null,1041.98,-518.07000000000005,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.33 on 13/02/2026. The associated IRmark was: ZYQ4M2WSDRVV5HD2EN5F7LI6JSJZ7BM7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[9,106,"case 106",89859.839999999997,89859.839999999997,null,null,197.01999999999998,89662.819999999992,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.34 on 13/02/2026. The associated IRmark was: HRJ6YJYZH7FLELDWDX5BOTX5OPTCWUXA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[10,107,"case 107",20814.060000000001,19066.060000000001,null,"CG",4379.99,16434.07,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.34 on 13/02/2026. The associated IRmark was: GROZDGU7LPIED4BYOQE4HRNMTAQYJC6Z. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[11,108,"case 108",-56.04,null,56.04,null,4177.3500000000004,-4233.3900000000003,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.34 on 13/02/2026. The associated IRmark was: UJUHU3P3VIHWG2QRMYDF2MT4LW4TIVCD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[12,109,"case 109",3454.08,3454.08,null,null,6999.9400000000005,-3545.8600000000006,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.34 on 13/02/2026. The associated IRmark was: 2AVHHSTPRMTYWYU7OFXUHVBWNIXD26SO. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[13,11,"case 11",4177.3500000000004,4177.3500000000004,null,null,25819.78,-21642.43,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.35 on 13/02/2026. The associated IRmark was: 72N4DOPW6CRT4UZWJ3QXCUYN27XAEOPE. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[14,110,"case 110",78900,83535.839999999997,null,"CG",7235.170000000001,71664.83,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.35 on 13/02/2026. The associated IRmark was: 7NOBZEVUSYUVZ4FEZZU47LK4IBMDLBM5. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[15,111,"case 111",-1724.25,null,1724.25,null,10552.15,-12276.4,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.35 on 13/02/2026. The associated IRmark was: GDLDB65AUBHOM2OXXGDDVS5SJNRHTV3D. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[16,112,"case 112",22079.7,22079.7,null,null,16020.32,6059.380000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.35 on 13/02/2026. The associated IRmark was: XLL7E6O7IDBVDZQMRUA5STJCFI3CCQXO. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[17,113,"case 113",39993.61,41649.75,null,"CG",25254.110000000004,14739.499999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.35 on 13/02/2026. The associated IRmark was: RKTL3MDAIUTEH7DYMHQIAZ4VCDSW3V5N. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[18,114,"case 114",5264.5,5264.5,null,null,3236.8100000000004,2027.6899999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.36 on 13/02/2026. The associated IRmark was: 5OPOP2V6S3EXK2IFEJ3K7S2X5WYSN2U6. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[19,115,"case 115",18087.84,20027.57,null,null,4012.7799999999988,14075.060000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.36 on 13/02/2026. The associated IRmark was: OV32CAZSNNPXBLUIY4OHW7V7DF5YLY4D. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[20,116,"case 116",9331.09,9429.94,null,null,2700.85,6630.24,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.36 on 13/02/2026. The associated IRmark was: Z5IFI5LYRJMHCXJI6LNGV77ML2HPBPYQ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[21,117,"case 117",3004,3004,null,null,15160.220000000001,-12156.220000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.36 on 13/02/2026. The associated IRmark was: BWJCD7BVXN36EGZ3VN45EJCNMJJBYT4R. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[22,118,"case 118",15897.72,16556.759999999998,null,"CG",27692.709999999995,-11794.989999999996]
[23,119,"case 119",-101791.21,null,99131.48,null,6818.6299999999992,-108609.84000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.37 on 13/02/2026. The associated IRmark was: XNPLFZE76JCV37EBA54K5LRUNAN3R7NP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[24,12,"case 12",6999.94,6999.94,null,null,2195.6699999999983,4804.2700000000013,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.37 on 13/02/2026. The associated IRmark was: HMFYLDZGZC6MRAWPVKZQ645QBOMCMOLZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[25,120,"case 120",-102650.01,null,102551.16,null,3952.09,-106602.09999999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.37 on 13/02/2026. The associated IRmark was: PKYMJQ3BCUPGU4NZIWA4WSALHNSD3ZGD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[26,121,"case 121",590.5,null,5.5,null,-652.60000000000036,1243.1000000000004,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.37 on 13/02/2026. The associated IRmark was: RU6MK6J4Z6O2XGXY7SRXYYAW6RM6MLKE. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[27,122,"case 122",10206.799999999999,10206.799999999999,null,null,5656.82,4549.9799999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.38 on 13/02/2026. The associated IRmark was: N2KIYXUN6LNXQ7KTVE6FLHO2CIOUQLYA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[28,123,"case 123",236958.41,979.47,null,"CG",7457.65,229500.76,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.38 on 13/02/2026. The associated IRmark was: HNTS46CD2MBJ374L6WVH2NYVSHDNVVLP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[29,124,"case 124",13629.06,null,496.86,null,25941.42,-12312.359999999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.38 on 13/02/2026. The associated IRmark was: OIVEDMCA3T2CFDLMWCP4YA42FROP5WPH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[30,125,"case 125",-2140.6799999999998,null,2140.6799999999998,"CG",36014,-38154.68,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.38 on 13/02/2026. The associated IRmark was: 7SNYCPX6DI5UQXTAY36TGWXGCLLBTWZE. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[31,126,"case 126",-76.900000000000006,null,76.900000000000006,null,327.80000000000018,-404.70000000000016,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.39 on 13/02/2026. The associated IRmark was: J7MYAQ5LUYKKKBYY77WCNYXTOGXAICCP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[32,127,"case 127",21042.05,21042.05,null,null,11160.150000000001,9881.8999999999978,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.39 on 13/02/2026. The associated IRmark was: DA4C3AYGX5MMBCVTDWIPKISLIC5KRZDK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[33,128,"case 128",-139.9,null,139.9,null,9683.5999999999985,-9823.4999999999982,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.39 on 13/02/2026. The associated IRmark was: 5W5VOLFAEZVAQWWUVIXVEOGBTLDKAM5L. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[34,129,"case 129",326931.96000000002,326931.96000000002,null,null,42682.22,284249.74,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.39 on 13/02/2026. The associated IRmark was: XITQ6N7HLX3HHZAN42J2T2FN4ZA7ZPOP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[35,13,"case 13",26436.78,25819.78,null,null,770.3,25666.48]
[36,130,"case 130",6358.4,null,null,"CG",4605.8999999999996,1752.5,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.40 on 13/02/2026. The associated IRmark was: 2AH7KMYUWZ5MHUIM5FWM4G6QG5X42RPA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[37,131,"case 131",109057.18,62714.59,null,"CG",344.20000000000005,108712.98,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.40 on 13/02/2026. The associated IRmark was: ZHEHGAZPLWA7YIHMZ4AGXXQIAPDXRZAK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[38,132,"case 132",573.04,573.04,null,null,9660.42,-9087.380000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.40 on 13/02/2026. The associated IRmark was: PFWS3FJVJ5QH3OSL2XVJ5UROLAUWGMCF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[39,133,"case 133",45029.440000000002,17264.32,null,"CG",21131.599999999999,23897.840000000004,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.40 on 13/02/2026. The associated IRmark was: B33NDDYXK27WTDXLNWWEWEGWW5FBFQZW. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[40,134,"case 134",13336.99,13269.49,null,null,15728.630000000001,-2391.6400000000012,"/hd:GovTalkMessage[1]/hd:Body[1]/MTR:IRenvelope[1]/MTR:MTR[1]/MTR:SA102[1]/MTR:Employment[1]/MTR:PercentageShareholding[1]","Value '3100' is too large"]
[41,135,"case 135",38284.699999999997,38284.699999999997,null,null,54970.489999999991,-16685.789999999994,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.41 on 13/02/2026. The associated IRmark was: YMS773Q2QBU6SMXPYP77GL644YIUQSMN. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[42,136,"case 136",4289.7700000000004,4289.7700000000004,null,null,3915.119999999999,374.65000000000146,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.41 on 13/02/2026. The associated IRmark was: UT2LOORBXF234KZSTMKBXEUUKTMNYYMZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[43,137,"case 137",5215.75,5215.75,null,null,16492.57,-11276.82,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.41 on 13/02/2026. The associated IRmark was: 766UPCDM45CH2LKFLQQ3LTBDKSZ7A6OH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[44,138,"case 138",52898.47,52898.47,null,null,-965.46000000000276,53863.930000000008,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.42 on 13/02/2026. The associated IRmark was: H3R5G576BWLIPNTWDZQUO2R5O6FYX7UM. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[45,139,"case 139",271750.14,8372141.46,null,"CG",3707.8100000000013,268042.33,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.42 on 13/02/2026. The associated IRmark was: AUQTEPH6P4BQRJID47YAQDNJHDYRPB2U. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[46,14,"case 14",7235.17,7235.17,null,null,-91.25,7326.42,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.42 on 13/02/2026. The associated IRmark was: N3XOKHR4PBYWMNIX7RHDXMGRP4O2YCFI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[47,140,"case 140",67967.12,67968.820000000007,null,null,10872.8,57094.319999999992,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.42 on 13/02/2026. The associated IRmark was: RWQXXH4QMA4CYIRTIQ3ICPWST62BSC7J. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[48,141,"case 141",231296.96,235781.48,null,null,5217,226079.96,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.43 on 13/02/2026. The associated IRmark was: S2KWQREMXB5V2AHY46FNTH47OXES22AY. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[49,142,"case 142",61090.32,61090.32,null,"CG",22345,38745.32,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.43 on 13/02/2026. The associated IRmark was: DDDVUQJ4GRHJEUYZLLTPWQCJMUDDYGW2. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[50,143,"case 143",18856.02,19676.580000000002,null,"CG",6511.45,12344.57]
[51,144,"case 144",20839.68,22660.12,null,"CG",47178.46,-26338.78]
[52,145,"case 145",-612.35,null,634.98,null,107225.1,-107837.45000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.43 on 13/02/2026. The associated IRmark was: OYV5N4YHMGCO2ZH3ESKNUGS77U5Z3BTP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[53,146,"case 146",631.30999999999995,131004.09,null,"CG",7036.0599999999995,-6404.75,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.44 on 13/02/2026. The associated IRmark was: DOQ6FZO7EDXWETBOURVBZB4WPHWEN2BU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[54,147,"case 147",12572.84,9289.01,null,"CG",10904.970000000001,1667.869999999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.44 on 13/02/2026. The associated IRmark was: 3UJPQO65OY57QVCWBCDQ5VODS6EJWB5D. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[55,148,"case 148",76840.62,77639.070000000007,null,"CG",4494.3999999999996,72346.22,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.44 on 13/02/2026. The associated IRmark was: ALK6JNJOELPKEGSSKKDJA3VCKVJRIIOZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[56,149,"case 149",-2545.0300000000002,null,2545.0300000000002,"CG",4.3700000000008004,-2549.400000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.44 on 13/02/2026. The associated IRmark was: CWYD4A7F5PJ6G7X5NQY34UTD5OKYP6AA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[57,15,"case 15",10552.15,10552.15,null,null,1681.9399999999996,8870.2099999999991,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.45 on 13/02/2026. The associated IRmark was: QZTHQYWJYFKOL5XW3SD6MDMJDFESFMAF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[58,150,"case 150",26730.43,27567.34,null,"CG",1790.6900000000005,24939.739999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.45 on 13/02/2026. The associated IRmark was: HKEKIWDH3A3KERE5N2PDES4LM73ZGQPB. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[59,151,"case 151",52112.02,56500.02,null,"CG",0,52112.02,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.45 on 13/02/2026. The associated IRmark was: RSKSGOA3C4NNGQV5EIKTJYCPPQNKNQGE. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[60,152,"case 152",32123.66,18809.669999999998,null,"CG",-6310.97,38434.629999999997,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.45 on 13/02/2026. The associated IRmark was: GOAEZA5I4APR2AVBXXRFCQOLLHB7SVGK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[61,153,"case 153",2819860.29,2814824.05,null,"CG",2311.5,2817548.79,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.45 on 13/02/2026. The associated IRmark was: N3JSVT4QPOQLSSA57SPOXNZUFHCO3R5W. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[62,154,"case 154",1662659.02,4736163.6399999997,null,"CG",-2834.79,1665493.81,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.46 on 13/02/2026. The associated IRmark was: AGN3MICZILY24N4M335XTDVADHVCSYGR. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[63,155,"case 155",24568.01,23755.4,null,"CG",306752.65000000002,-282184.64,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.46 on 13/02/2026. The associated IRmark was: 7ORNM6FVJHJD3CQGCT6PTY2U6Q5EPQVX. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[64,156,"case 156",54253.8,28197.279999999999,null,"CG",34977.019999999997,19276.780000000006,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.46 on 13/02/2026. The associated IRmark was: TRYA3BBKVPCY5A5DYSO66N7O23AUMTBZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[65,157,"case 157",284320.46000000002,194716.54,null,"CG",10332.57,273987.89,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.46 on 13/02/2026. The associated IRmark was: HW45EWQ2VORKVE6V3RLWTOSYYIDGPXAD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[66,158,"case 158",2292164.64,2297952.04,null,"CG",-202.13000000000011,{"$f":"D66-H66","v":2292366.77}]
[67,159,"case 159",4190.6499999999996,null,null,"CG",1144.8400000000001,3045.8099999999995,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.47 on 13/02/2026. The associated IRmark was: K2KAXXG64WT5HFGMPIFKGHOPBZT4HGIB. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[68,16,"case 16",16020.32,16020.32,null,null,3054.32,12966,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.47 on 13/02/2026. The associated IRmark was: MY5ZIGZ355J5SMBJA5YTQCQJBOPRTLMR. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[69,160,"case 160",135402.70000000001,129074.7,null,"CG",8646.39,126756.31000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.47 on 13/02/2026. The associated IRmark was: LDNVQXKTP2JX2RNUJVJ4BIFAQRY7WIJI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[70,161,"case 161",4756.1099999999997,4208.05,null,"CG",22093.25,-17337.14,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.47 on 13/02/2026. The associated IRmark was: ITSQXEJXLZMVNV657RRVVN2EDX7W3ZP2. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[71,162,"case 162",322335.55,237807.13,null,"CG",-91.25,322426.8,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.48 on 13/02/2026. The associated IRmark was: MIMQOHXO3D3ODVSHFLI5YIKTW3TOWW43. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[72,163,"case 163",170408.4,110062,null,"CG",-1996,172404.4,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.48 on 13/02/2026. The associated IRmark was: 4SMGQ5BYQVGJMLCRFAWTRFEDKOJLJIL4. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[73,164,"case 164",11443.06,12652.48,null,"CG",600,10843.06,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.48 on 13/02/2026. The associated IRmark was: BH2MLL6ZJD76FQYBTTL2NB44MMVN6E5Y. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[74,165,"case 165",261815.53,215701.53,null,"CG",-1032.5899999999999,262848.12,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.48 on 13/02/2026. The associated IRmark was: PZL2ZIFEKE4MVS6VY2JD4QYXX2HDUF6R. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[75,166,"case 166",18885.8,18885.8,null,"CG",2556.7099999999991,16329.09,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.49 on 13/02/2026. The associated IRmark was: Z5AWD234L734OYRBZ33PWO4DS7BFFS4R. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[76,167,"case 167",178871.33,139619.35999999999,null,"CG",156833.43000000002,22037.899999999965,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.49 on 13/02/2026. The associated IRmark was: 6GDHMKFYR3XO5Y7SAEXE5XICQTIFDR4V. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[77,168,"case 168",21681.83,21869.41,null,"CG",193308.97,-171627.14,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.49 on 13/02/2026. The associated IRmark was: YOTCN3DIZL2SZXPT5YP7YACL3MN5RBCV. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[78,169,"case 169",1124.7,1124.7,null,null,69722.76999999999,-68598.069999999992,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.49 on 13/02/2026. The associated IRmark was: 6QQOYHMXUDYCHH4KL7FDQ6RQF72XBSBD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC.",null,null,null,null,null,", "]
[79,17,"case 17",25254.11,25254.11,null,null,-5739.05,30993.16,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.50 on 13/02/2026. The associated IRmark was: XNW272AZVB3XW4R2ZIAKFAFMB4MLWRHL. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[80,170,"case 170",517057.9,517057.9,null,null,352528.91,164528.99000000005,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.50 on 13/02/2026. The associated IRmark was: 6V7XV4E6LMES2BHBTG3V73WHXQ7MSKC6. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[81,171,"case 171",-499.2,null,499.2,null,9562.3700000000008,-10061.570000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.50 on 13/02/2026. The associated IRmark was: 2RVKI6ZIGOCVLQU7I3ZESGOTRXCUPUTS. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[82,172,"case 172",4626.18,4608.68,null,null,26218.77,-21592.59,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.50 on 13/02/2026. The associated IRmark was: K6VT7JDCBEKLZ4H7M4M24A75LX22NKZQ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[83,173,"case 173",7494.65,5217,null,null,83565.83,-76071.180000000008,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.51 on 13/02/2026. The associated IRmark was: F2RKCIOXJWUUKCOVK7E23MIWITDELYDC. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[84,174,"case 174",23499.67,23439.3,null,null,240580.72,-217081.05,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.51 on 13/02/2026. The associated IRmark was: GOCZJWBV4662NDAVS7TWLCIDVMQ77LQU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[85,175,"case 175",12048.21,12048.21,null,null,14155.1,-2106.8900000000012,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.51 on 13/02/2026. The associated IRmark was: WZ6L6DA2TMMA3JDBBWUAD3FQCAC6EO7M. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[86,176,"case 176",77733,77733,null,null,15612.560000000001,62120.44,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.51 on 13/02/2026. The associated IRmark was: Q64MRE22DJLCANDPTCRKLAWH7DRHVPXF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[87,177,"case 177",21914.06,21414.06,null,null,-1433.5,23347.56,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.51 on 13/02/2026. The associated IRmark was: IYQSYUYKFPS3I2AFPUWVHEPKLLB72NAL. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[88,178,"case 178",7520,7520,null,null,130349.95000000001,-122829.95000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.52 on 13/02/2026. The associated IRmark was: OJIMOTR6F6LRSPABBQJTPIVOZRKFYK56. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[89,179,"case 179",9423.75,9423.75,null,null,-1145,10568.75,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.52 on 13/02/2026. The associated IRmark was: P5Y3VUSZ5HLMJWCLMH7LLBUYHMMLT7QT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[90,18,"case 18",3236.81,3236.81,null,null,76372.690000000017,-73135.880000000019,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.52 on 13/02/2026. The associated IRmark was: TNPYEC7IRQFY2YGYRJTCYDA6XENJNCON. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[91,180,"case 180",6412,6412,null,null,2182.15,4229.8500000000004,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.52 on 13/02/2026. The associated IRmark was: 2DRHISXFDYVLCF2FPES4IFEW7MJOGCYN. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[92,181,"case 181",22299.65,null,2321.15,"CG",378949.13,-356649.48,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.53 on 13/02/2026. The associated IRmark was: G3H3XFJCEZC5WMIECDR7WITO7BXWVIZC. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[93,182,"case 182",463.03,463.03,null,null,373977.73000000004,-373514.7,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.53 on 13/02/2026. The associated IRmark was: DSRXTJHU2IUOF6RJ72EJBMR3UZAEA4HC. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[94,183,"case 183",2233.4699999999998,2233.4699999999998,null,null,35703.17,-33469.699999999997,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.53 on 13/02/2026. The associated IRmark was: FBUUG3UBCRPVKGBZHJMCCZTLG5ZRB4LO. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[95,184,"case 184",9678.41,7962.01,null,null,55924.039999999994,-46245.62999999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.53 on 13/02/2026. The associated IRmark was: WSE2HSUXFQ533TY7IGIXRG25ORW2FCSA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[96,185,"case 185",16175.88,16175.88,null,null,68142.02,-51966.140000000007,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.54 on 13/02/2026. The associated IRmark was: UQSZBBBN2VICNBXPWHF6WOGTFPHITNYJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[97,186,"case 186",-1257.94,null,1257.94,null,14601.069999999998,-15859.009999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.54 on 13/02/2026. The associated IRmark was: AYHQS36ZE2ZYB6R3WPYMJP2PWZHWSGX4. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[98,187,"case 187",18768.3,18768.3,null,null,22264.089999999993,-3495.7899999999936,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.54 on 13/02/2026. The associated IRmark was: JMN2JKBYSJ27GS47LIWIF762V4JCGQPU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[99,188,"case 188",156297.53,178656.68,null,null,9899.52,146398.01,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.54 on 13/02/2026. The associated IRmark was: TLPXQJHGRV536VDLHXM344FTH3APUR3P. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[100,189,"case 189",20654.21,17358.21,null,"CG",92573.42,-71919.209999999992,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.55 on 13/02/2026. The associated IRmark was: XGXINLLA5PEPOTP6B5LLUZ2XKREYIOBV. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[101,19,"case 19",4012.78,4012.78,null,null,192490.65999999997,-188477.87999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.55 on 13/02/2026. The associated IRmark was: BCNXV44H5RJW3DUNEU732OJSCCT5IFOV. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[102,190,"case 190",52211.77,53719.77,null,null,-78471.86,130683.63,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.55 on 13/02/2026. The associated IRmark was: X44VEL7YCBGBWU5MQQZXKAMJH2Y2REGJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[103,191,"case 191",41384.019999999997,42892.02,null,null,48831.18,-7447.1600000000035,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.55 on 13/02/2026. The associated IRmark was: UXSWGVT2PY72GH47VDTRPDVFFAYJE6OV. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[104,192,"case 192",21750.2,21750.2,null,null,7102.4,14647.800000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.56 on 13/02/2026. The associated IRmark was: XSGEE5X5Q4YTSHHTHN3W2A5QLGQLLGEL. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[105,193,"case 193",11630.15,11630.15,null,null,523.90999999999985,11106.24,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.56 on 13/02/2026. The associated IRmark was: KKOT4BQO4ERS3DNE4JFBQB7YLKHTXX6N. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[106,194,"case 194",13703.37,13703.37,null,null,89859.84000000004,-76156.470000000045,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.56 on 13/02/2026. The associated IRmark was: EACPCJV65RAYGY6AOEQ7CKYOBINOEW3A. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[107,195,"case 195",1097.33,1097.33,null,null,19066.060000000001,-17968.730000000003,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.56 on 13/02/2026. The associated IRmark was: LT6N4WU6T272YJUX4BDX77GBIHXFBQ5B. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[108,196,"case 196",46543.17,45793.17,null,null,-56.050000000000182,46599.22,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.56 on 13/02/2026. The associated IRmark was: 2YP77TDNXAP46FLAX7VDUR4A7MBPL6OW. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[109,197,"case 197",330458.77,330458.77,null,null,3454.08,327004.69,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.57 on 13/02/2026. The associated IRmark was: PFFRZAGV6V4BK43ZQSPJ2YI424WFWUK7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[110,198,"case 198",-309.14,null,309.14,null,83535.839999999982,-83844.979999999981,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.57 on 13/02/2026. The associated IRmark was: 3DDFQ54GUTKR43CFWRUCPOUNC3M7VEWA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[111,199,"case 199",16331.86,16331.86,null,"CG",-1724.25,18056.11,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.57 on 13/02/2026. The associated IRmark was: X3PQQ5CMK47HM6IH6YRAAWJ6FOZ6UPVZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[112,2,"case 2",9491.1200000000008,9991.1200000000008,null,null,22079.699999999997,-12588.579999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.57 on 13/02/2026. The associated IRmark was: 4NJMB7I6IH2MNUBNMSOL2IELL4J5FRXA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[113,20,"case 20",2700.85,2700.85,null,null,41649.75,-38948.9,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.58 on 13/02/2026. The associated IRmark was: LNTLLB4TSASODP4BI5B5QEHZREF5RNQY. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[114,200,"case 200",23657.8,23506.799999999999,null,null,5264.5,18393.3,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.58 on 13/02/2026. The associated IRmark was: 7M5L7ERGEQQAQHAFCQG2SVJ7DCABDSGO. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[115,201,"case 201",82036.509999999995,84116.01,null,null,15827.570000000007,66208.939999999988,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.58 on 13/02/2026. The associated IRmark was: OZMCF6BLZ2P5RY53W6FISF5SADFOSCIA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[116,202,"case 202",17717.25,17717.25,null,null,5469.94,12247.310000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.58 on 13/02/2026. The associated IRmark was: WJO5F3BGRLM5DANIMAOCN5TNR255FIBJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[117,203,"case 203",6143.2,6328.7,null,null,3004,3139.2,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.59 on 13/02/2026. The associated IRmark was: UK7ADHFZTA5O6H3IQCVUBFGB5W36BVPD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[118,204,"case 204",-3641.28,null,3641.28,null,16556.759999999998,-20198.039999999997,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.59 on 13/02/2026. The associated IRmark was: UUNEAPUPMT4ZAULFXOUDTY3WPCLNRUO2. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[119,205,"case 205",-10814.5,null,10814.5,null,-99131.48,88316.98,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.59 on 13/02/2026. The associated IRmark was: BRBHE3R6QBGVTMMJMBZQ3YJYDLH3NWKZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[120,206,"case 206",17431.07,39803.75,null,"CG",-102551.16,119982.23000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 15.59 on 13/02/2026. The associated IRmark was: O2BQIAH3EAFNECMWJDVEVCMSN7PWA3WF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[121,207,"case 207",29360.639999999999,29360.639999999999,null,null,-5.5,29366.14,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.00 on 13/02/2026. The associated IRmark was: UNHVRGX5CN2PKYGMLUKMNCBR2C7QWTXU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[122,208,"case 208",24840,24840,null,null,10206.799999999999,14633.2,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.00 on 13/02/2026. The associated IRmark was: 4PJ2DW7KPZVPZ2CZGX2MDWIUKZT5UAMF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[123,209,"case 209",162634.6,162634.6,null,null,979.47000000000071,161655.13,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.00 on 13/02/2026. The associated IRmark was: EKQ6BOV6WTOZNTG2UIQQBRIRXPGXGNPI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[124,21,"case 21",15160.22,15160.22,null,null,-496.86000000000013,15657.08,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.00 on 13/02/2026. The associated IRmark was: BER7LKYLAUYX23GWVEA43SMNAQOTLFCF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[125,210,"case 210",37682.400000000001,37682.400000000001,null,null,-2140.6799999999998,39823.08,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.00 on 13/02/2026. The associated IRmark was: 2YWKK35P2734C6VIPLLFBSEGTTYIH6X7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[126,211,"case 211",173644.55,103781.75,null,"CG",-76.900000000000546,173721.44999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.01 on 13/02/2026. The associated IRmark was: 7YWY5BEVKPG6AOYGFMGEMLFI7XFFVQWK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[127,212,"case 212",-192.5,null,192.5,null,21042.05,-21234.55,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.01 on 13/02/2026. The associated IRmark was: 2MFTKDDRMEENGHOBAQALXMV5I5NJXTA3. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[128,213,"case 213",325294.86,249113.3,null,"CG",-139.90000000000009,325434.76,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.01 on 13/02/2026. The associated IRmark was: R2YCHU5REBRP3YTLXKSOIR5OAQPY7CQ5. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[129,214,"case 214",337130.51,336503.63,null,"CG",326931.95999999996,10198.550000000047,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.01 on 13/02/2026. The associated IRmark was: WNFU32ZWNCSSOIDLAPOGBZYMHTGG3ACU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[130,215,"case 215",102983.55,109810.25,null,"CG",0,{"$f":"D130-H130","v":102983.55},null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.02 on 13/02/2026. The associated IRmark was: YSJRSK6RK7TAIXUH33Z5FALMPPX6UYTE. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[131,216,"case 216",358455.24,435691.12,null,"CG",62714.59,295740.65000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.02 on 13/02/2026. The associated IRmark was: PT37S4FUK5YEA6MNCB4C6HVJPPHL4S3F. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[132,217,"case 217",933248.77,470883.89,null,"CG",573.03,932675.74,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.02 on 13/02/2026. The associated IRmark was: SK3W5NT4DIGBCWQMNTRI5U5ZKDA4KPDI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[133,218,"case 218",0,null,null,null,17264.32,-17264.32,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.02 on 13/02/2026. The associated IRmark was: 3OZMMB4P5QDZI2WE2YY4PX73KSF2PD4I. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[134,219,"case 219",13363.15,13363.15,null,null,13269.49,93.659999999999854,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.03 on 13/02/2026. The associated IRmark was: OKH7ALWJEEVDYS6EVZPFODKZHZWIHIPP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[135,22,"case 22",27692.71,27692.71,null,null,38284.699999999997,-10591.989999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.03 on 13/02/2026. The associated IRmark was: SQL76CO5YRK6GPS2COX2Q2EX4HYPZ4GX. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[136,220,"case 220",9682.36,5719.25,null,"CG",4289.7700000000004,5392.59,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.03 on 13/02/2026. The associated IRmark was: QKLADJZEUYEENI3TXCHAPOW7I55YA2HF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[137,221,"case 221",18040.5,18040.5,null,null,5215.75,12824.75,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.03 on 13/02/2026. The associated IRmark was: RV2QFHXZ5PD7S4VNEYC4LBYFNVVOEJBJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[138,222,"case 222",-11846.4,null,11846.4,null,52898.47,-64744.87,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.04 on 13/02/2026. The associated IRmark was: 2B4WEN3VNGL2EYM3ESX7ZC7HRNNAA6XT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[139,223,"case 223",6761.86,6761.86,null,null,8372141.4500000002,-8365379.5899999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.04 on 13/02/2026. The associated IRmark was: DJXBU4HF3F64W4M2GZT4O3R6D4XAQDXP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[140,224,"case 224",75539.94,75539.94,null,null,68136.819999999992,7403.1200000000099,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.04 on 13/02/2026. The associated IRmark was: ITXVDTQFIQK6PCYZJ2XSJQ5NUFBREBMM. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[141,225,"case 225",-6521.31,null,6521.31,null,235781.47999999998,-242302.78999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.04 on 13/02/2026. The associated IRmark was: 26DNXXH5BPJVPQ54GHRHEJGMZDIZGBUD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[142,226,"case 226",14965.44,14965.44,null,null,61090.32,-46124.88,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.04 on 13/02/2026. The associated IRmark was: XYI242NYYAERTJGSAO6MLBGDDZN4I2DW. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[143,227,"case 227",14961.71,14961.71,null,null,19676.580000000002,-4714.8700000000026,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.05 on 13/02/2026. The associated IRmark was: WSIXP6324ZUQ37G5LSFR65EIEWWLCX5M. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[144,228,"case 228",-14565.34,null,14565.34,null,22660.120000000006,-37225.460000000006,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.05 on 13/02/2026. The associated IRmark was: 36SZZN34JNXGOCE6IYKOP5F7XU7I3YXU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[145,229,"case 229",22547.78,22547.78,null,null,-634.98,23182.76,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.05 on 13/02/2026. The associated IRmark was: 72LNOOM2OJC5YL5RPEJ5SSFQW4GIVSDG. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[146,23,"case 23",6818.63,6818.63,null,null,131004.09,-124185.45999999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.05 on 13/02/2026. The associated IRmark was: 6LQBJ4CPZCER7M6GINW4K3LG4K26BR2B. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[147,230,"case 230",13064.65,13064.65,null,null,9289.0099999999984,3775.6400000000012,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.06 on 13/02/2026. The associated IRmark was: G22ZHUOTYYSAXV3U6OCZK6NPI777H7ZD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[148,231,"case 231",23361.5,23362.49,null,"CG",77639.070000000007,-54277.570000000007,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.06 on 13/02/2026. The associated IRmark was: Y7CD33RQUEX2VSZRGQG73JDBR24LT2F7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[149,232,"case 232",-694.83,null,694.83,null,-2545.0300000000007,1850.2000000000007,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.06 on 13/02/2026. The associated IRmark was: CVAOKAFAEWIVVUXUDOAHFK36VCIVGZIQ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[150,233,"case 233",30309.99,30309.99,null,null,27567.34,2742.6500000000015,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.06 on 13/02/2026. The associated IRmark was: P7BK4OIINYKKBTSQJ4VY2JZRXLRLTHGA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[151,234,"case 234",7421.46,7421.46,null,null,56500.020000000004,-49078.560000000005,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.07 on 13/02/2026. The associated IRmark was: M6DZDMVP3V3RATHKIE6LGRHWKGXCPAIB. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[152,235,"case 235",14760.54,14760.54,null,null,31659.67,-16899.129999999997,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.07 on 13/02/2026. The associated IRmark was: CS3UURBHWANRKHOPZZUFWPIWKANYKPVE. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[153,236,"case 236",97994.58,70069.679999999993,null,"CG",2814824.04,-2716829.46,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.07 on 13/02/2026. The associated IRmark was: PPPD6QKAPXXNNBS42ELAQEPSVFO6LFTL. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[154,237,"case 237",77494.06,77494.06,null,null,4736163.6399999997,-4658669.58,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.07 on 13/02/2026. The associated IRmark was: ASQOP7D4UZBLTSLSTW2JGQ3DOLTAZQAH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[155,238,"case 238",44640.4,55273.98,null,"CG",23755.399999999994,20885.000000000007,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.08 on 13/02/2026. The associated IRmark was: CSRFY56AROFRSOMIQ7MTKSRUGVW2RN4N. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[156,239,"case 239",341643.3,342012.7,null,null,28277.780000000002,313365.51999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.08 on 13/02/2026. The associated IRmark was: 5DBTUL4F6CDJ3GITS3AQPUWNQU3VNYOB. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[157,24,"case 24",2195.67,2195.67,null,null,194716.52999999997,-192520.85999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.08 on 13/02/2026. The associated IRmark was: PFLQOVEP4KSK5J6U5WM6F5ME3WPLUPSJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[158,240,"case 240",-15362.33,null,15362.33,null,2297952.0300000003,-2313314.3600000003,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.08 on 13/02/2026. The associated IRmark was: MX56JZ6NPLMJD4CQAXE2DHRQOI5ZQF2I. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[159,241,"case 241",7972.8,7972.8,null,"CG",4464.25,3508.55,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.08 on 13/02/2026. The associated IRmark was: FZEPS4GFXK5KINLCKXLF23MCGVWGPW3X. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[160,242,"case 242",18016.2,19702.759999999998,null,null,129074.7,-111058.5,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.09 on 13/02/2026. The associated IRmark was: 35G6SSDWUHZD6RIUVYTAPUHLNQ7UIMKI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[161,243,"case 243",23804,23804,null,null,4208.05,19595.95,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.09 on 13/02/2026. The associated IRmark was: 6KT344JOA7OCSJXV4M23VXCZLY5325I4. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[162,244,"case 244",-5219.6000000000004,null,5219.6000000000004,null,232891.91999999998,-238111.52,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.09 on 13/02/2026. The associated IRmark was: 5SRSLCUC3YT6D7ADPFEWAMVIA3LBHQBG. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[163,245,"case 245",9828.56,9828.56,null,null,110062,-100233.44,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.09 on 13/02/2026. The associated IRmark was: 5YRBKRXMTBAZ6VTRCN6WEIWFE6EERBMS. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[164,246,"case 246",31439.81,28708.94,null,null,11872.470000000003,19567.339999999997,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.10 on 13/02/2026. The associated IRmark was: XTDBKWZX47MUILHFP7OQELXESKIE7MJC. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[165,247,"case 247",36204.949999999997,35189.25,null,null,215701.53,-179496.58000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.10 on 13/02/2026. The associated IRmark was: HTZDBYXLUJNYMUAPYD4VKPJJE4ZDQWT7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[166,248,"case 248",-288.39999999999998,2294,null,null,18885.8,-19174.2,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.10 on 13/02/2026. The associated IRmark was: B5E34OUJTCVKGICE4DNN7AOXY7NR4HJU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[167,249,"case 249",740780.82,592056.57999999996,null,"CG",139619.36000000002,601161.46,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.10 on 13/02/2026. The associated IRmark was: MB7B7HT3CSG5IF25VDZVYHS5MUPE4XIP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[168,25,"case 25",3952.1,3952.1,null,null,21869.4,-17917.300000000003,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.11 on 13/02/2026. The associated IRmark was: ZW77Z7W3IB2MIOUYCNWJWPBWQVA27OMG. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[169,250,"case 250",398508.56,115920.19,null,"CG",1124.6999999999998,397383.86,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.11 on 13/02/2026. The associated IRmark was: NP5U4PTQKF37SMXVOPYYJAJPJ5AT37ZT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[170,251,"case 251",37990.54,23940.34,null,"CG",517057.89999999997,-479067.36,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.11 on 13/02/2026. The associated IRmark was: UBE4DUE5XRK7AJAIC3NDC7CR3KR6HPPP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[171,252,"case 252",170952.32000000001,170952.32000000001,null,"CG",-499.20000000000005,171451.52000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.11 on 13/02/2026. The associated IRmark was: G5DZ3KAAAZJ4LJJR6PCMA3NRLX6QBUYI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[172,253,"case 253",307137.46999999997,104576.8,null,"CG",4608.68,302528.78999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.12 on 13/02/2026. The associated IRmark was: 2EQHBIDKT7YUDKT526DOJ32R3EM2DYJO. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[173,254,"case 254",4553004.29,2142976.2799999998,null,"CG",5217,4547787.29,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.12 on 13/02/2026. The associated IRmark was: QGE4A3TKGA7TB7D7JYEWGIQ7MNAWBBVB. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[174,255,"case 255",75036.960000000006,75071.62,null,"CG",23439.300000000003,51597.66,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.12 on 13/02/2026. The associated IRmark was: PV7LBX66ZH4T2XCTMR5YMIBHM7Z5VYLW. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[175,256,"case 256",331341.96000000002,334221.96000000002,null,"CG",12048.2,319293.76,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.12 on 13/02/2026. The associated IRmark was: LGVHYFJUW3GTTYINHHOFTJ4UCWVYU6JA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[176,257,"case 257",359354.32,358604.32,null,null,77733,281621.32,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.12 on 13/02/2026. The associated IRmark was: E53566WUC3CTHJWHP2U5Z7HBZAQA34II. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[177,258,"case 258",-7504.93,null,5526.93,"CG",21414.06,-28918.99,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.13 on 13/02/2026. The associated IRmark was: RJ7QIQAVH6PQHSF7F2XHCQ7ZMTEGEOTT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[178,259,"case 259",316216.49,316216.49,null,null,7520,308696.49,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.13 on 13/02/2026. The associated IRmark was: MAD5JDZFTFX3B6F6YRPMGEQXHWQUD3KZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[179,26,"case 26",-652.6,null,652.6,null,9423.75,-10076.35,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.13 on 13/02/2026. The associated IRmark was: KW6GBIKEKAPDE5RMXTBW36GLVD25SAHT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[180,260,"case 260",113177.67,95122.47,null,"CG",6412,106765.67,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.13 on 13/02/2026. The associated IRmark was: CLXFEC7YZD5ZNHHFQ5ZPQ77PZM4HNEKT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[181,261,"case 261",9306.16,9149.16,null,null,-2321.15,11627.31,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.14 on 13/02/2026. The associated IRmark was: H6YOBPJMJX2K5UB7GYMYUHUA6AQVHNLF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[182,262,"case 262",-7179.4,null,7179.4,null,463.03,-7642.4299999999994,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.14 on 13/02/2026. The associated IRmark was: HOXXHM5HP3RBYC7YUNFBU5V73XRZX6FT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[183,263,"case 263",10219.530000000001,3271.53,null,"CG",2233.4699999999998,7986.0600000000013,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.14 on 13/02/2026. The associated IRmark was: VAN6DZBFJLR3JCYJSONBH5HC4OSY27LJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[184,264,"case 264",202101.93,204689.57,null,"CG",7962.01,194139.91999999998,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.14 on 13/02/2026. The associated IRmark was: UUMPHII4HZABE4J42D7JKID5A7UNK7FY. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[185,265,"case 265",53037.54,62935.34,null,"CG",16175.88,36861.660000000003,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.15 on 13/02/2026. The associated IRmark was: WMPTXBA56T5A4DAIGALUKCQGTCTUKEEM. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[186,266,"case 266",79368.69,79119.69,null,"CG",-1257.95,80626.64,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.15 on 13/02/2026. The associated IRmark was: 4POOL3CC7ZDSFWVHMEEJMLUF2KR43VGY. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[187,267,"case 267",25241.22,7715.28,null,"CG",18768.29,6472.93,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.15 on 13/02/2026. The associated IRmark was: INCLPZ3OW2HOMSVTXJZ5N6PWD3QVANE2. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[188,268,"case 268",645704.93000000005,28196.77,null,"CG",178656.68000000002,467048.25,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.15 on 13/02/2026. The associated IRmark was: 6DH6KUX5R56BKDLB7Z3F53TDAEQ25ZDG. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[189,269,"case 269",9345.8799999999992,9531.3799999999992,null,"CG",17358.2,-8012.3200000000015,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.16 on 13/02/2026. The associated IRmark was: LTHDDZY6IOFQPTOJ6G723MD444VJURII. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[190,27,"case 27",5656.82,5656.82,null,null,53719.77,-48062.95,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.16 on 13/02/2026. The associated IRmark was: EP2WEQRGK5C2NWAA5I2D4VTOBVFJKGSI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[191,270,"case 270",2514,2514,null,null,42892.02,-40378.019999999997,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.16 on 13/02/2026. The associated IRmark was: 4KBX2KW4TXRVBQKPYDN53NYP4IQXJ5W7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[192,271,"case 271",22493.75,22493.75,null,null,21750.190000000002,743.55999999999767,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.16 on 13/02/2026. The associated IRmark was: N5JEG2NNJ4IYZNBQ6PAWDXI7QWDVP3SM. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[193,272,"case 272",-7215.63,null,6966.91,null,11630.150000000001,-18845.780000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.17 on 13/02/2026. The associated IRmark was: ZNZRMLY6N27U4FBF2KIAMOMAYT56FC2G. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[194,273,"case 273",259154.05,259154.05,null,"CG",13703.37000000001,{"$f":"D194-H194","v":245450.68},null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.17 on 13/02/2026. The associated IRmark was: PFRRGMJVJWWGXQDLKJNXZE4B64G5BZD5. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[195,28,"case 28",7457.65,7457.65,null,null,1097.33,6360.32,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.17 on 13/02/2026. The associated IRmark was: 5JJMHOOCVX6AGS2SVK2C3IIJ673DY3JU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[196,29,"case 29",25941.42,25941.42,null,null,45793.16,-19851.740000000005,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.17 on 13/02/2026. The associated IRmark was: OLYEMAMIDAJBREYSF7DZXA544T4WTT46. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[197,3,"case 3",8061.94,7461.94,null,null,330458.77,-322396.83,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.17 on 13/02/2026. The associated IRmark was: HB2BWRDSZLZMYCAG2WIDEXMURMQVV643. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[198,30,"case 30",36014,36014,null,null,-309.14000000000124,36323.14,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.18 on 13/02/2026. The associated IRmark was: QKUUBGATUGR4MSLRGNLQSW7XM5R3WJFC. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[199,31,"case 31",327.8,327.8,null,null,16331.86,-16004.060000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.18 on 13/02/2026. The associated IRmark was: BXK4SIH275RDJX6SDKRBYEI2ZVYYA37K. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[200,32,"case 32",11160.15,11160.15,null,null,23506.799999999999,-12346.65,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.18 on 13/02/2026. The associated IRmark was: 5UWUQAQVRXSJKSMPHUK37FJ6MEZYF24V. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[201,33,"case 33",9189.7999999999993,9683.6,null,null,84116.01,-74926.209999999992,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.18 on 13/02/2026. The associated IRmark was: LTJ6CD5SC3PMCWM5CTSZFG7ENC76KFVL. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[202,34,"case 34",42682.22,42682.22,null,null,17717.25,24964.97,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.19 on 13/02/2026. The associated IRmark was: 2OKJHCDW3CJSSOATAICFHMF6IU6YR2PH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[203,35,"case 35",770.3,770.3,null,null,6328.7,-5558.4,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.19 on 13/02/2026. The associated IRmark was: OTZPABLWGUO23PXJQLMPME65RDZJ3CCD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[204,36,"case 36",4605.8999999999996,4605.8999999999996,null,null,-3641.2799999999988,8247.1799999999985,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.19 on 13/02/2026. The associated IRmark was: 7BZVYBSRVMJ5Q4GCSCWW4RQMK3I3OYL7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[205,37,"case 37",344.2,344.2,null,null,-10814.5,11158.7,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.19 on 13/02/2026. The associated IRmark was: UEP3LO3OAGUCNNDODKBUQXRBOS4WZSOU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[206,38,"case 38",9896.42,9660.42,null,null,39803.739999999991,-29907.319999999992,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.20 on 13/02/2026. The associated IRmark was: 4YPH7NSFCH36UJSAWU4EW2IBUERYAVAG. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[207,39,"case 39",21131.599999999999,21131.599999999999,null,null,29360.639999999999,-8229.0400000000009,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.20 on 13/02/2026. The associated IRmark was: 74CMXEK3GEKCJPPAG2DVU5ZUUEIOE5VZ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[208,4,"case 4",6990.61,6990.61,null,null,24840,-17849.39,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.20 on 13/02/2026. The associated IRmark was: JQWYWCAGRLGLJOL3EMKYULZZURAGNJ3A. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[209,40,"case 40",15728.63,15728.63,null,null,162634.6,-146905.97,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.20 on 13/02/2026. The associated IRmark was: 5FU2PO7WP7EJF6YU3PPB7QY2LTEUZZJH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[210,41,"case 41",54970.5,54970.5,null,null,37682.400000000001,17288.099999999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.20 on 13/02/2026. The associated IRmark was: O5ISQBYXPZH4ELU64OQAECGX7XLJWFTD. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[211,42,"case 42",3915.12,3915.12,null,null,101261.75999999999,-97346.64,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.21 on 13/02/2026. The associated IRmark was: IWQYOKHX5MKDXPLT3GWDHHZ6UIRJ3OVX. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[212,43,"case 43",19492.57,16492.57,null,"CG",-192.5,19685.07,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.21 on 13/02/2026. The associated IRmark was: NF6T7C4X7YFXTPDS2HQ7ILQ4J63UZHUA. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[213,44,"case 44",-965.45,null,965.45,null,249113.3,-250078.75,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.21 on 13/02/2026. The associated IRmark was: 2YY57QM3YMR4CICZE2UI63PXG2AYMAMI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[214,45,"case 45",3707.81,3707.81,null,null,336503.63,-332795.82,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.21 on 13/02/2026. The associated IRmark was: M5G36PO3IG2QNSETHPUIJK46LHRGDEA6. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[215,46,"case 46",-91.25,null,91.25,null,109810.25,-109901.5,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.22 on 13/02/2026. The associated IRmark was: GCGT7HATXWFPJVJTWJESSIC6QJABHKEH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[216,47,"case 47",1433.6,10872.8,null,"CG",435691.12,-434257.52,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.22 on 13/02/2026. The associated IRmark was: ZRY4YSE5CL3REKWJPJ42EQ4CBKGNUL6M. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[217,48,"case 48",10327.99,5217,null,null,471071.37000000011,-460743.38000000012,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.22 on 13/02/2026. The associated IRmark was: IV3EWLWDSY2JES26IZBKHR7MPM6W2JIB. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[218,49,"case 49",23016,22345,null,null,0,23016,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.22 on 13/02/2026. The associated IRmark was: YI7RHYUMG5IMG2YDI6T5GEVFDUWCEQM6. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[219,5,"case 5",766.23,766.23,null,null,13363.150000000001,-12596.920000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.23 on 13/02/2026. The associated IRmark was: VOQNF77BZDBYBC6WS45GWHF6OTZFT4Z3. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[220,50,"case 50",153175.03,6511.45,null,"CG",5719.24,147455.79,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.23 on 13/02/2026. The associated IRmark was: 6NGXDWEF43FCQFYINQJWFFVREQZ5V7UW. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[221,51,"case 51",48668.46,47178.46,null,"CG",18040.5,30627.96,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.23 on 13/02/2026. The associated IRmark was: PKGRV46TZAZR7BZF3D45ZDCY3SYPLWRS. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[222,52,"case 52",109663.27,107225.07,null,"CG",-11846.399999999994,121509.67,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.23 on 13/02/2026. The associated IRmark was: KAXOWB5MNIUK5Q5V3EOKDY37LAWSZLES. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[223,53,"case 53",7036.06,7036.06,null,null,6761.8600000000006,274.19999999999982,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.24 on 13/02/2026. The associated IRmark was: E3P54BAV7YIWTW363QKDIKKH6I3DLMBP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[224,54,"case 54",10904.98,10904.98,null,null,75539.930000000008,-64634.950000000012,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.24 on 13/02/2026. The associated IRmark was: ER35RFKREI26ZNF3BDFMIHMCFOZNURGS. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[225,55,"case 55",4494.3999999999996,4494.3999999999996,null,"CG",-6521.31,11015.71,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.24 on 13/02/2026. The associated IRmark was: HX7YBVMM6224TLN4YN4UHPPR6KE74VBL. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[226,56,"case 56",4.37,4.37,null,null,14965.440000000002,-14961.070000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.24 on 13/02/2026. The associated IRmark was: AIZH2W67YRS3JSA4GJ67BUHF7C5YMVW2. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[227,57,"case 57",1681.95,1681.95,null,null,14961.710000000001,-13279.76,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.25 on 13/02/2026. The associated IRmark was: W2PDPXS57GWQITYXOL4YJXCA7OY44XKG. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[228,58,"case 58",4315.6899999999996,1790.69,null,null,-14565.339999999982,18881.029999999981,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.25 on 13/02/2026. The associated IRmark was: XHVZEACE7VYVJDHPE2RPQAXTYQZWUYWW. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[229,59,"case 59",16147.95,null,null,null,22547.769999999997,-6399.8199999999961,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.25 on 13/02/2026. The associated IRmark was: EISJHFGNMP7V5CZRPDKILNI2IJZCCOQH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[230,6,"case 6",6678.91,6678.91,null,null,13064.650000000001,-6385.7400000000016,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.25 on 13/02/2026. The associated IRmark was: ZTXAFMS6FSZXO5RV5XX3OVZYYLXRUDPH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[231,60,"case 60",-6310.97,null,6310.97,null,23362.489999999998,-29673.46,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.25 on 13/02/2026. The associated IRmark was: CMGU4HERJB4GRQS7E5IOUYGULVZ7AARK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[232,61,"case 61",2311.5,2311.5,null,null,-694.83000000000175,3006.3300000000017,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.26 on 13/02/2026. The associated IRmark was: 4RO2OTX6HJV4UF4JYUE3FYRWRCLBWBOF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[233,62,"case 62",-2834.79,null,2834.79,null,30309.980000000003,-33144.770000000004,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.26 on 13/02/2026. The associated IRmark was: UKTDLXGOORILDXRJ6RSN7BKGEFE4XTXF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[234,63,"case 63",307369.65000000002,306752.65000000002,null,null,7421.4599999999919,299948.19000000006,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.26 on 13/02/2026. The associated IRmark was: 7KTSW6HAKXENG7GCVOTPHDOKWG32P66J. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[235,64,"case 64",6566.12,34977.019999999997,null,"CG",14760.529999999999,-8194.41,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.26 on 13/02/2026. The associated IRmark was: RL4CCAEXO6PZAEFTNNUDQHCBFQDMNBUE. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[236,65,"case 65",10332.57,10332.57,null,null,70069.679999999993,-59737.109999999993,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.27 on 13/02/2026. The associated IRmark was: S24WJSPWISJK5K2YA7PG62DV536GAQWQ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[237,66,"case 66",-202.13,null,202.13,null,77494.06,-77696.19,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.27 on 13/02/2026. The associated IRmark was: HVKI7R55PGPDBKXTKY3PZJW7GR6C4WZT. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[238,67,"case 67",1144.8499999999999,1144.8499999999999,null,null,55273.98,-54129.130000000005,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.27 on 13/02/2026. The associated IRmark was: N4BYDBYWZLIZLQLWZM5YRZSIRAIE35RH. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[239,68,"case 68",3733.82,3054.32,null,"CG",342012.69,-338278.87,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.27 on 13/02/2026. The associated IRmark was: UVDYJ2MG2BDMKLPNKETMBFENWQSZ54T2. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[240,69,"case 69",8646.39,8646.39,null,"CG",-15362.33,24008.720000000001,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.28 on 13/02/2026. The associated IRmark was: OEQTFTOTSQDD3652IIBM2B6HB6H3HRDI. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[241,7,"case 7",54.8,54.8,null,null,7972.8,-7918,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.28 on 13/02/2026. The associated IRmark was: K36JBHRD5ZIUVSME33E3QLLC7BHLSMTK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[242,70,"case 70",20293.25,22593.25,null,null,19702.759999999998,590.4900000000016,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.28 on 13/02/2026. The associated IRmark was: PUPLZVUAZDXXQVQXI7YVTFURESTTDWI7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[243,71,"case 71",-91.25,null,91.25,null,23804,-23895.25,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.28 on 13/02/2026. The associated IRmark was: XFKHCEYQHWP4HKOGNB2Y75VXM2X6W73O. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[244,72,"case 72",-1996,null,1996,null,-5219.6000000000004,3223.6000000000004,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.28 on 13/02/2026. The associated IRmark was: RBZ4YCKZBRASBCGNT2PSCZCUDC3CXQC5. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[245,73,"case 73",600,600,null,null,9828.56,-9228.56,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.29 on 13/02/2026. The associated IRmark was: MHDFIKGER2KCAP7MGLZ3ICUHWNQMSGUQ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[246,74,"case 74",-1032.5899999999999,null,1032.5899999999999,null,28708.939999999995,-29741.529999999995,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.29 on 13/02/2026. The associated IRmark was: 4KW3CXGQVMD6VYCF5X6X3SLZHD6WCBEW. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[247,75,"case 75",2556.71,2556.71,null,null,35189.259999999995,-32632.549999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.29 on 13/02/2026. The associated IRmark was: LBWRT4YNNDQD6HC4Q3FYJIZFFLFOFW3H. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[248,76,"case 76",159104.38,157233.12,null,null,2293.9999999999991,156810.38,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.29 on 13/02/2026. The associated IRmark was: HZ7ZEAABEMOHBQIJ4JF6ZISMS56FVW7C. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[249,77,"case 77",193308.97,193308.97,null,null,592056.56999999995,-398747.6,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.30 on 13/02/2026. The associated IRmark was: THVBWJ477VJC2DRGLNKJXQTY4WHPNUMP. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[250,78,"case 78",50046.85,69722.77,null,null,115920.18,-65873.329999999987,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.30 on 13/02/2026. The associated IRmark was: OWZ6A7VXDR7Z36ZMAIC4BN3E3UV5UNQJ. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[251,79,"case 79",-6117.05,null,5739.05,null,23940.34,-30057.39,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.30 on 13/02/2026. The associated IRmark was: QQY4DBXKIOHJ3K7HBWP4DA6HJ5OWGQYF. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[252,8,"case 8",1041.98,1041.98,null,null,170952.31,-169910.33,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.30 on 13/02/2026. The associated IRmark was: DZS64WSO4KM6N434WTKZUCDPJXNBNS7G. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[253,80,"case 80",352528.91,352528.91,null,null,104576.79,247952.12,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.31 on 13/02/2026. The associated IRmark was: O4RXUD6FANE4BJTPKMZXPKNRB2G7FCR3. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[254,81,"case 81",9562.3700000000008,9562.3700000000008,null,null,2142976.4000000013,-2133414.0300000012,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.31 on 13/02/2026. The associated IRmark was: XB4GUH3TTPJ4ZRCQP4KFL3TBEGOZZKKK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[255,82,"case 82",26218.77,26218.77,null,null,75071.62,-48852.849999999991,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.31 on 13/02/2026. The associated IRmark was: PWJGWDB6FFTGZQR6YS7LGK5AEQDLE3PR. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[256,83,"case 83",83565.84,84065.84,null,null,334221.96000000002,-250656.12000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.31 on 13/02/2026. The associated IRmark was: EZE4BJVOZE3OM5HCABU2UMNOFMALYJRK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[257,84,"case 84",217523.96,240580.72,null,"CG",358328.32000000001,-140804.36000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.32 on 13/02/2026. The associated IRmark was: BQI5KDEHH5Y6APTPLXDRJACYGAHWATW6. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[258,85,"case 85",15020.1,14155.1,null,null,-5526.929999999993,{"$f":"D258-H258","v":20547.029999999992},null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.32 on 13/02/2026. The associated IRmark was: MUCBXG6JL3MSJQRLOUH63OFUMXT4NZXS. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[259,86,"case 86",15612.56,15612.56,null,null,316216.49,-300603.93,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.32 on 13/02/2026. The associated IRmark was: LWTGDI2IT2NBIEJY4JWXBKQ74JR4UOO6. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[260,87,"case 87",-1433.49,null,1433.49,null,94516.939999999988,-95950.43,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.32 on 13/02/2026. The associated IRmark was: ZMR365BMYXVV2Q2O3KPU7JPBFSFDIENK. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[261,88,"case 88",130349.95,130349.95,null,null,8549.1499999999978,121800.8,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.32 on 13/02/2026. The associated IRmark was: ZODM6P6FRHQO4PXY7OXVKOORZZZT4O6F. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[262,89,"case 89",-1145,null,1145,null,-4737.1999999999989,3592.1999999999989,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.33 on 13/02/2026. The associated IRmark was: PI2UB6SP7PFJLVVCNUNBUYAS2PXZCN65. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[263,9,"case 9",197.02,197.02,null,null,8407.0299999999988,-8210.0099999999984,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.33 on 13/02/2026. The associated IRmark was: ND4SZ675SRDXLGPUUC4CGCDTGBUVVTIU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[264,90,"case 90",76372.69,76372.69,null,null,196640.65,-120267.95999999999,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.33 on 13/02/2026. The associated IRmark was: WHRXBOMAB7UOA4KXYUTCKJGHQFTHZWLU. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[265,91,"case 91",2797.15,2182.15,null,"CG",62935.339999999989,-60138.189999999988,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.33 on 13/02/2026. The associated IRmark was: LHHLCSNEM4USKEUGO56D7PI3TDGNY22I. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[266,92,"case 92",378949.13,378949.13,null,null,79119.69,299829.44,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.34 on 13/02/2026. The associated IRmark was: L23IU73UGLCTM4UWZAYDVV3JWN4DUSFC. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[267,93,"case 93",373977.73,373977.73,null,null,7715.27,366262.45999999996,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.34 on 13/02/2026. The associated IRmark was: WRSZHO5Z5PTK5HFOVNKLWNSV22EYSRBV. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[268,94,"case 94",35992.17,35703.17,null,"CG",49723.61,-13731.440000000002,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.34 on 13/02/2026. The associated IRmark was: 4AY5KJEBYXLTWEFOQY3C67XHYCT27P25. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[269,95,"case 95",55924.04,55924.04,null,null,6966.65,48957.39,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.34 on 13/02/2026. The associated IRmark was: LJ5Y7OAUQEV6P3CUUBYGHEN6KE4O7CUL. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[270,96,"case 96",67820.27,68142.02,null,null,2513.9999999999982,65306.270000000004,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.35 on 13/02/2026. The associated IRmark was: FRX4YDG27JPOEUSRRJ6K5VKKNXMS5R4L. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[271,97,"case 97",15251.36,14601.07,null,null,22493.75,-7242.3899999999994,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.35 on 13/02/2026. The associated IRmark was: FDEC2ANGMSZC6PZN3ES2L6SE36D6PJF7. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[272,98,"case 98",22264.09,22264.09,null,null,-6966.91,29231,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.35 on 13/02/2026. The associated IRmark was: MHY5YEYDIJCKQRYWAOPCYEFRQROBH773. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]
[273,99,"case 99",9899.52,9899.52,null,null,259154.05,-249254.53,null,"HMRC has received the HMRC-SA-SA100 document ref: 1555369017 at 16.35 on 13/02/2026. The associated IRmark was: 4XIPLVQQRDZQE7ZNMD3REWA3FKFLKCYV. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC."]

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[" ","SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[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,"2025/26","Tick if you want to change a return you have","name","sadata"]
[null,null,null,null,null,null,null,null,null,null,"2024/25","submitted, then Prepare and Submit again","suffix","accdb"]
[null,null,null,null,null,null,null,null,null,null,"2023/24"]
[null,"Click with the mouse to go to a page"]
[]
[]
[]
[]
[]
[null,"This is the ADDITIONAL INFORMATION section of SA2000 and looks like:"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(warningsmn>0,\"Please check the warnings\",\"\")","v":"Please check the warnings"}]
[]
[null,"Click with the mouse to go to an additional information page"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"This is the PRINT OPTIONS section of SA2000"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(warnings>0,\"Please check the warnings\",\"\")","v":"Please check the warnings"}]
[]
[]
[]
[null,"Instructions -------------------->",null,null,"www.sa2000.co.uk/Instructions%20for%20filing%20with%20SA%20online.pdf"]
[null,"HMRC Specials ---------->",null,null,"www.sa2000.co.uk/2026-spec-indi.pdf",null,null,null,null,"Service availability","HM Revenue & Customs"]
[null,"HMRC exclusions ------->",null,null,"www.sa2000.co.uk/2026-exc-indi.pdf",null,null,null,"HMRC forms",null,"www.gov.uk/self-assessment-forms-and-helpsheets"]
[null,"Copyright Quality Management Software Ltd 2026.",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,{"$f":"IF(agentreturn=TRUE,\"and complete to the best of their knowledge and belief.\",\"\")","v":""},null,null,null,null,null,null,null,null,"www.gov.uk/government/publications/self-assessment-service-availability-and-issues"]
[null,"Agent return",null,false,null,null,"Administration and Control"]
[]
[null,null,null,null,null,null,"Agent status",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,null,null,null,null,null,"Date agent status changed",null,null,null,null,null,null,null,"*** You may need to prepare the return for internet filing in order to show the IRMARK on each page. ***",null,null,null,null,null,null,null,null,null,"This is the SUPPLEMENTARY PAGES section of SA2000"]
[]
[]
[null,null,null,null,null,null,"Revenue status"]
[]
[null,null,null,null,null,null,"Date Revenue status changed"]
[]
[null,null,null,null,null,null,"Attachments"]
[null,null,null,null,null,null,{"$f":"IF(attach,\"(Note: processing tax returns with attachments can be slow)\",\"\")","v":""}]
[null,null,null,null,null,null,"Long XML name",null,false,{"$f":"SUBSTITUTE(\"tax_return\"&IF(longxml,utr&name,\"\"),\" \",\"\")","v":"tax_return"}]
[]
[null,null,null,null,null,null,"Amended Return"]
[]
[null,null,null,null,null,null,"These are for online filing and are provided by HMRC:"]
[null,null,"Extension","txt",null,null,null,null,null,"User ID"]
[null,null,null,null,null,null,"No file",true]
[null,null,null,null,null,null,null,null,null,"Password"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Tax Return 2026"]
[null,"email",null,null,null,null,null,null,null,"Folder","c:\\my tax\\",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,"KT",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,{"$f":"IF(ISERR(H155),\"Please key in 10 numbers for the utr\",IF(H155=G140,\"\",\"Please check all the digits in the utr\"))","v":"Please key in 10 numbers for the utr"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UTR","Please enter the utr",null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 1\" & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,"Slow",false,null,"Progress",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NINO",null,{"$f":"IF(ISNUMBER(VALUE(SUBSTITUTE(_utr1,\" \",\"\"))),VALUE(SUBSTITUTE(_utr1,\" \",\"\")),IF(ISNUMBER(VALUE(SUBSTITUTE(_utr1,\" \",\"\"))),VALUE(SUBSTITUTE(_utr1,\" \",\"\")),0))","v":0},null,null,"Issue address"]
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[null,"HM Revenue & Customs",null,null,null,{"$f":"\"Authorisation for Internet Transmission\"","v":"Authorisation for Internet Transmission"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date",null,null,null,null,"(Please enter the address here)",null,{"$f":"IF(ISERROR(AO68),\"address\",AO68&\"\")","v":"(Please enter the address here)"},{"$f":"IF(AND(AJ113>0,address1=\"\"),\"Please enter the new address\",\"\")","v":""}]
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[null,{"$f":"\"Tax Return for the year ended 5 April \" & LEFT(TaxYear,2) & RIGHT(TaxYear,2)","v":"Tax Return for the year ended 5 April 2026"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue & Customs office address",null,null,null,null,null,null,{"$f":"IF(ISERROR(AO70),\"\",AO70&\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(AO71),\"\",AO71&\"\")","v":""}]
[null,"This is a copy of the information that will be transmitted to the HM Revenue & Customs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(AO72),\"\",AO72&\"\")","v":""}]
[null,"once authorised by you. The copy includes all completed supplementary pages &"]
[null,"attachments. Before transmitting the return (or amendment) information to HM Revenue &"]
[null,"Customs using the Self Assessment Online Service, your tax adviser must provide you",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"For reference"]
[null,"with a copy of your tax return (or amended tax return) information for you to declare that"]
[null,"the information is correct and complete to the best of your knowledge and belief and"]
[null,"approve submission to HM Revenue & Customs. If you give false information or conceal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Telephone"]
[null,"any part of your income or chargeable gains you may be liable to financial penalties. It is"]
[null,"recommended that you retain a copy of the Tax Return (or amended tax return",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your Tax Return"]
[null,"information) transmitted to HMRC. ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This Notice requires you, by law, to make a return of your",null,null,null,null,null,null,"Most people file online"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"taxable income and capital gains, and any documents",null,null,null,null,null,null,"It’s quick and easy to file online. Get started by typing"]
[null,"The HM Revenue & Customs IRmark number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"requested, for the year from 6 April 2025 to 5 April 2026",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,{"$f":"irmark&\". This number appears on each page of this copy,\"","v":". This number appears on each page of this copy,"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• if you are using a paper return – by 31 October 2026",null,null,null,null,null,null,"Don’t use a search website to find HMRC services online."]
[null,"which is consecutively numbered.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  (or 3 months after the date of this notice if that’s later),",null,null,null,null,null,null,"If you have not sent a tax return online before, why not join"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  or",null,null,null,null,null,null,"the 97% of people who already do it online? It’s easy, secure"]
[null,"The following details comprise the information to be sent electronically.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• if you are filing a return online – by 31 January 2027",null,null,null,null,null,null,"and available 24 hours a day and you can also sign up for email"]
[null,"Title","Surname",null,"First Names",null,{"$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 \" &DC452& \" 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,{"$f":"name & \" \" & utr & \" \" & TEXT(TODAY(),\"dd/mm/yyyy\")","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"To make a complete return of your taxable income and gains for the year to 5 April 2026 you may need to complete some"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"separate supplementary pages. Answer the following questions by putting a tick in the 'Yes' or 'No' box."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,7,null,"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,"Were you an employee, director, office holder or agency",null,null,null,null,"If you sold or disposed of any assets (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,null,null,null,null,null,null,null,null,null,null,null,"worker in the year to 5 April 2026? Please read the",null,null,null,null,"stocks, shares, land and property, a business), or had"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"page for each employment, directorship and so on. On",null,null,null,null,"have to fill in the ‘Capital Gains Tax summary’ page.",null,null,{"$f":"NOT(supplementary7)","v":true}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"each 'Employment' page you complete, enter any other",null,null,null,null,"If you do, you must also provide separate computations."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"payments, expenses or benefits related to that employment.",null,null,null,null,"Do you need to fill in the ‘Capital Gains Tax summary'"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Say how many 'Employment' pages you are completing in",null,null,null,null,"page and provide computations?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"the 'Number' box below.",null,null,null,null,"Yes           No","Computations provided",null,{"$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",{"$f":"HT1700+HT1702","v":0}]
[null,null,null,null,null,{"$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,8,null,"Residence and foreign income and gains (FIG)"]
[null,null,null,{"$f":"IF(ISNUMBER(utr),TEXT(utr,\"@\"),TEXT(0,\"@\"))","v":"0"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Self-employment",null,null,null,null,"regime etc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you worked for yourself (on your ‘own account’ or in",null,null,null,null,"If you answer yes to one or more of the following questions,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"self-employment) in the year to 5 April 2026, read the",null,null,null,null,"you need to complete the ‘Residence and foreign income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"notes to decide if you need to fill in the ‘Self-employment’",null,null,null,null,"and gains (FIG) regime etc’ pages."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"pages. You may not need to if this income is up to £1,000.",null,null,null,null,"• Were you, for all or part of the year to 5 April 2026,",null,null,{"$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,"not resident in the UK or dual resident in the UK",null,null,{"$f":"NOT(supplementary3)","v":true}]
[null,null,null,null,null,{"$f":"LEFT(D134,1)","v":"0"},{"$f":"VALUE(F140)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fill in a separate ‘Self-employment’ page for each business.",null,null,null,null,"and another country?"]
[null,null,null,null,null,{"$f":"MID($D$134,2,1)","v":""},6,{"$f":"F141*G141","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"On each ‘Self-employment’ page you complete, enter any",null,null,null,null,"• Are you making a claim under the foreign income"]
[null,null,null,null,null,{"$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,"and gains regime, electing to make a designation"]
[null,null,null,null,null,{"$f":"MID(D134,4,1)","v":""},8,{"$f":"F143*G143","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"many businesses you had in the ‘Number’ box below.",null,null,null,null,"under the temporary repatriation facility or making"]
[null,null,null,null,null,{"$f":"MID(D134,5,1)","v":""},9,{"$error":"#VALUE!"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Answer ‘Yes’ if you were a ‘Name’ at Lloyd’s.)",null,null,null,null,"an election and/or claim for relief under the Overseas",null,null,{"$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",{"$f":"HT1704+HT1706+IF(check_se4>0,1,0)","v":0},null,null,"Workday Relief regime?",null,null,{"$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,"• Are you making a claim for Business Investment Relief"]
[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,"or has a previous investment ceased to qualify for"]
[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,"Business Investment Relief?"]
[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,"• Have you, in the year to 5 April 2026, remitted any"]
[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,"nominated income or gains?",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":"HT1709+HT1711","v":0},null,null,"Do you need to fill in a ‘Residence and 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,"and gains (FIG) regime etc’ 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,4,null,"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,"If you received income from UK property (including rents",null,null,null,null,"Yes           No",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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,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,"You may not need to if this income is up to £1,000.",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,null,null,"Do you need to fill in the ‘UK property’ pages?",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,"Yes           No",null,null,null,null,"chargeable event gains, Seafarer’s Earnings Deduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 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,5,null,"Foreign",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,"If you:",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,"• were entitled to any foreign income",null,null,null,null,"Yes           No",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,null,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,"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,null,null,"  abroad as a result of any transfer of assets",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,"• want to claim relief for foreign tax paid",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,"read the notes to decide if you need to fill in the",null,null,null,null,"with that kind of income etc. If there is not, you will need",null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘Foreign’ pages. You may not need to if your only foreign",null,null,null,null,"separate supplementary pages. Do you need to get 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,"income was from land and property abroad up to £1,000.",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,"Do you need to fill in the ‘Foreign’ 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 ‘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,6,null,"Trusts",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,"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,"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,"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,"lump sums/transfer of assets, otherwise known as 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,"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,"Yes           No",null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 2"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income",null,null,null,null,null,null,null,{"$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":"GL979","v":0},null,null,null,{"$f":"GL1182","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Untaxed UK interest etc. – amounts which have not been",null,6,null,"Foreign dividends (up to £500) – the amount in sterling"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tax taken off. Read the notes",null,null,null,"after foreign tax was taken off. Do not include this amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GL949","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,{"$f":"GL1153","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK pensions, annuities and other state benefits received"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"State Pension – amount you were entitled to receive in the",null,12,null,"Tax taken off box 11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"year, not the weekly or 4-weekly amount. Read the notes",null,null,null,{"$f":"GM1265","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(BH211),dobself<=IF(gender=2,Extra!B581,Extra!B580)),\"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(GK1265>0,GK1265,GL1265+GM1265)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(AND(OR(BH233>0,BL232>0),TRIM(BL237&BL238&BL239&BL240)=\"\"),\"Please describe income ->\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Any tax taken off box 17"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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$1276:$GP$1293,3,$GL$1276:$GL$1293)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($GP$1276:$GP$1293,1,$GL$1276:$GL$1293)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"Payments to an overseas pension scheme which is not"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Total of any ‘one-off’ payments in box 1",null,null,null,null,"UK-registered which are eligible for tax relief and were"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not deducted from your pay before tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($GP$1276:$GP$1293,4,$GL$1276:$GL$1293)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,null,"Payments to a retirement annuity contract where basic "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"rate tax relief will not be claimed by your provider"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF($GP$1276:$GP$1293,2,$GL$1276:$GL$1293)","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2026",null,null,8,null,"Gift Aid payments made after 5 April 2026 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 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,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(BR281>BR274,BR277>BR274),\"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 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,"but treated as if made in the year to 5 April 2025",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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 4"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hide"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Student Loan and Postgraduate Loan repayments",null,null,null,null,null,null,null,null,{"$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 2026, 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(CL316,\"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 2026",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 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,"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 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,"Winter Fuel Payment (WFP) and Pension Age Winter Heating Payment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(PAWHP) 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 in 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,"• you are over State Pension age"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 income for the year was over £35,000"]
[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 are not in receipt of a qualifying benefit – 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,1,null,"Enter the total amount of WFP or PAWHP you got for the tax year to 5 April 2026 – 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,"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 2026 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(CL360=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,{"$f":"IF(CD364>\"\",1,0)","v":0},{"$f":"IF(AND(CL371>0,CL371<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,{"$f":"IF(AND(CD364>\"\",FI804>\"\"),\"Can't transfer out and have older MCA\",\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(CI364>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,{"$f":"IF(CI367>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(CD367>\"\",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,{"$f":"IF(CD370>\"\",1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(CL364:CL370)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA100",null,null,null,null,"TR 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2026 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 2027."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2025-26 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 2025–26 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 2026–27"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2026 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 2026–27 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 2027-28 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,{"$f":"IF(AND(CX420=TRUE,CP420&CP421=\"\"),\"Please enter banking details\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Nominee's address"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,null,"Branch sort code"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(LEN(CP424)>0,LEN(CP424)<>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(CP427)>0,LEN(CP427)<>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(CX435=TRUE,CP416>\"\"),\"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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"},{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 section is optional. Please see the notes about authorising your tax adviser."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Their phone number"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"The reference your adviser uses for you"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
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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,{"$f":"DC499&DD499&DE499&DF499&DG499&DH499&DI499","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,null,null,"put a tick in the the box - In the 'Any other information' box on",null,null,null,null,"the capacity. For example, executor, receiver"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,"put a tick in the box"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and any supplementary pages is correct and complete to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2025 to 5 April 2026 (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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Other 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"GM1092","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(ET691),ISBLANK(ET691)),\"\",\"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,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,"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,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,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,"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,null,null,null,{"$f":"IF(AND(EN720>0,ISBLANK(ER721)=TRUE),\"Please complete box 15\",\"\")","v":""},null,null,"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,"SA101",null,null,null,"Ai 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,"Share schemes and employment lump sums, compensation 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,9,null,"Compensation and lump sums up to £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,"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,"Employer Financed Retirement Benefits 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 earnings not taxable in the UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Other tax reliefs - 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,2,null,"Subscriptions for Enterprise Investment Scheme shares",null,8,null,"Payments to a trade union etc. for death 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,"which relief is claimed",null,null,null,"redemption of bonus shares or securities"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,null,"Annual payments made",null,10,null,"Subscriptions for shares under the Seed Enterprise"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 11 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Post-cessation trade relief and certain other losses",null,12,null,"Non-deductible loan interest from investments 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"Pre-incorporation losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Married Couple's Allowance",null,null,null,null,null,null,null,null,{"$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,"civil partnerships on or after 5 December 2005), you should complete box 1 and, where appropriate, boxes 2 to 5 and 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 cannot use all of your Married Couple’s Allowance or you want your spouse or civil partner to have your surplus"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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, 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,null,null,null,null,{"$f":"IF(AND(wifes_name=\"\",husbands_name=\"\",OR(calc!G1368<DATE(1935,4,6),calc!G1365<DATE(1935,4,6)),AQ115=2),\"Need name\",\"\")","v":""},null,null,"allowance is to be given to you, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(FI804=\"\",OR(FQ818=TRUE,FQ823=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,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,"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,4,null,"If you've already agreed that all of the minimum",null,null,null,null,"after 5 April 2025, enter the date of marriage or civil"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(FQ818=TRUE,FQ823=TRUE),\"Can't have both\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,null,"If, in the year to 5 April 2026, you lived with any",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,null,null,null,null,null,11,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 Tax losses and Limit on Income 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 losses",null,null,4,null,"Enter the amount of relief shown in box 3 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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(FN839>\"\",FI844=0),\"You need an entry in box 3\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Trade losses from a later year",null,null,null,null,"Limit on Income 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the notes",null,null,null,null,null,null,null,null,null,{"$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,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page 10\" & \" of \" & tupp25)","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"period covered by this tax return, in excess 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,"scheme, subject to surcharge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,null,15,null,"Foreign tax paid on an unauthorised payment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.1",null,"Value of pension benefits transferred subject to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,12,null,"Pension scheme tax reference number"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"or promoter reference number",null,null,null,null,"for example 2024–25, YYYY-YY"]
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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,{"$f":"IF(AND(LEN(FU891)<>8,ISBLANK(FU891)=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,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,"- where no tax has been 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"+CHAR(108)","v":"l"},"UK bank, building society, unit trust, etc. interest/amount",null,{"$f":"TaxYear","v":"2025/26"}]
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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]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,{"$f":"0.25*GL978","v":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,null,"investment companies"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Description","Date","Number of shares","Dividend"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"GI1189&GI1190&GI1191&GI1192&GI1193&GI1194&GI1195&GI1196&GI1197&GI1198&GI1199&GI1200&GI1201&GI1202&GI1203&GI1204&GI1205&GI1206&GI1207&GI1208","v":""},{"$f":"ROUND(SUM(GL1189:GL1208),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,{"$f":"utr","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and close company loans written off or released"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(110)","v":"n"},"UK pensions, annuities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 taxable triviality payments",null,{"$f":"TaxYear","v":"2025/26"}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Total",null,{"$f":"ROUND(SUM(GK1245:GK1264),2)","v":0},{"$f":"ROUND(SUM(GL1245:GL1264),2)","v":0},{"$f":"ROUND(SUM(GM1245:GM1264),2)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"TaxYear","v":"2025/26"},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,null,null,null,null,null,null,null,null,"Ers not 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"+CHAR(108)","v":"l"},"This page allows you to add extra information to the database"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Salutation (for writing to the client)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Second date"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+CHAR(108)","v":"l"},"Notepad for extra information"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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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 5",{"$f":"'Self_employment short 1'!R35","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"SE short page 1 box 10",{"$f":"'Self_employment short 1'!R66","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 26",{"$f":"'Self_employment short 1'!AC126","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"SE short page 2 box 36",{"$f":"'Self_employment short 1'!AC152","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 64",{"$f":"Lloyds!D256","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership full box 2",{"$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 16.4",{"$f":"Partnership!AT234","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership full box 26",{"$f":"Partnership!AY268","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2",{"$f":"'Partnership short'!AH173","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership short box 25",{"$f":"'Partnership short'!AT242","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Partnership short box 26",{"$f":"'Partnership short'!AT245","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Foreign tax credit box 2",{"$f":"Foreign!P72","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Foreign page 6",{"$f":"Foreign!CU381","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"CG Summary",{"$f":"'CG summary'!Q47","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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!L62","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If any non-cash benefits were provided you will have to work out their cash value or equivalent; if you need help"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exclude from this total any:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"settlement compensating for the loss of your employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 paid to members of the armed forces paid under Royal Warrant,"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 C – relevant benefits from EFRBS and box D – other receipts."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"• bonus 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• compensation for changes in your employment terms"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,"Box C is for the total of ‘relevant benefits’ provided to you under an EFRBS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"‘relevant benefits’ or ask us if you are not sure.",null,null,null,null,"Total","C"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Now work out what can reduce the amount that you will have to pay tax on."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"terms changed, enter it in box E.",null,null,null,null,null,"E"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 06/04/2026"}]
[]
[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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"(or before 6 April 1998 the Foreign Earnings Deduction) work out your foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• 75% of your service was foreign service – that is, you were not resident and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• your last 10 years were foreign service and overall your service was longer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 get full foreign service exemption. Enter in box F the amount 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 amount in box F is the same as box D, go to box I.",null,null,null,null,null,"F"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"qualify for the full foreign service exemption. To calculate 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,"• now take off £30,000 from the amount included in box D for your foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"• multiply the result from the previous bullet by the number of foreign service"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Box H is for exemptions of amounts included in box D, such as redundancy"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"one job. For example, if you received redundancy payments from two companies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"• funded by contributions made by your employer before 6 April 2006"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 may ask you about these)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"you must qualify under Extra Statutory Concession A10 – ask us about"]
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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 L enter box D minus box I. Copy box L to box 5",null,null,null,null,null,"L",{"$f":"HF1578-HO1627","v":0}]
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[]
[]
[]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"ZZ",{"$f":"IF(FZ890=0,\"\",FZ890)","v":""},null,null,null,null,null,"ExpectedAdvantageTaxYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"LEFT(FU891,8)","v":""},null,null,null,null,"TaxAvoidanceSchemes","TaxAvoidanceSchemeReferenceNumber"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(HT1810:HT1884)),999,SUM(HT1810:HT1884))+IF(wifes_name>\"\",1,0)+IF(husbands_name>\"\",1,0)+IF(HT1879>\"\",1,0)","v":0}]

{"sheet":"What do I have to pay","index":7,"n_rows":71,"n_cols":8,"rows_kept":71,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"SA2000",null,null,null,"Printed:"]
[]
[null,null,{"$f":"\"TAX RETURN \" & TaxYear","v":"TAX RETURN 2025/26"},null,null,null,{"$f":"NOW()","v":"2026-04-06T11:01:48.030"}]
[]
[null,"PERSONAL DETAILS",null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,{"$f":"checkprt","v":""}]
[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!D371+calc!D386+calc!D387+calc!D410","v":0}]
[null,null,"Dividends",null,"Total:",{"$f":"calc!D390+calc!D406","v":0}]
[null,null,"All pensions and benefits inc lump sums",null,"Total:",{"$f":"calc!D358+calc!D1776","v":0}]
[null,null,"Other income",null,"Total:",{"$f":"calc!D363","v":0}]
[]
[null,"RELIEFS","Pension premiums paid net (gross shown)",null,"Total:",{"$f":"calc!D537","v":0}]
[null,null,"Pension premiums paid gross",null,"Total:",{"$f":"calc!D520","v":0}]
[null,null,"Gift Aid (net amounts shown)",null,"Total:",{"$f":"calc!D521+calc!D531","v":0}]
[null,null,"Other",null,"Total:",{"$f":"Tax_return!EX765+Tax_return!EX769+Tax_return!EX779+Tax_return!FB765+Tax_return!FB777","v":0}]
[]
[null,"ALLOWANCES",{"$f":"IF(calc!D547>0,\"Blind  Yes\",\"Blind  No\")","v":"Blind  No"},null,{"$f":"IF(calc!D1196>0,\"Married  Yes\",\"Married  No\")","v":"Married  No"}]
[]
[null,"ADDITIONAL SCHEDULES"]
[null,"Employment","Income",{"$f":"calc!D293","v":0},"Tax deducted",{"$f":"calc!D1271+calc!D1272+calc!D1273","v":0},"Benefits",{"$f":"calc!D294","v":0}]
[null,"Share schemes",{"$f":"IF(D28>0,\"Yes\",\"No\")","v":"No"},{"$f":"Tax_return!EX734","v":0},null,null,"Expenses",{"$f":"calc!D300","v":0}]
[null,"Self employment","Income",{"$f":"Self_employment!L78+'Self_employment short 1'!L60+'Self_employment short 2'!L60+Lloyds!C225+Self_employment2!L78+Self_employment!Q77+Self_employment2!Q77+'Self_employment short 1'!Q59+'Self_employment short 2'!Q59","v":0},"Costs",{"$f":"Self_employment!W97+'Self_employment short 1'!L71+'Self_employment short 2'!L71+Self_employment2!W97","v":0},"Expenses",{"$f":"Self_employment!W139+'Self_employment short 1'!Q84+'Self_employment short 2'!Q84-F29+Self_employment2!W139","v":0}]
[null,"(including Lloyds)","Disallowed expenses",{"$f":"Self_employment!AA139+Self_employment2!AA139","v":0},"Cap. allowances",{"$f":"Self_employment!AK174+'Self_employment short 1'!W107+'Self_employment short 2'!W107+Self_employment2!AK174+'Self_employment short 1'!W116+'Self_employment short 2'!W116+'Self_employment short 1'!W110+'Self_employment short 2'!W110+'Self_employment short 1'!W113+'Self_employment short 2'!W113","v":0}]
[null,"Partnership","Taxable profit",{"$f":"calc!D320","v":0},"Other",{"$f":"calc!D371+calc!D390","v":0},"Losses used:-"]
[null,"Land & Property","Lettings",{"$f":"calc!D322+calc!D326-calc!D466","v":0},null,null,"Self employment",{"$f":"Self_employment!AQ269+'Self_employment short 1'!W151+'Self_employment short 2'!W151+Self_employment2!AQ269","v":0}]
[null,"Foreign","Savings & Dividends",{"$f":"calc!D378+calc!D395","v":0},"Other",{"$f":"calc!F23","v":0},"Partnership",{"$f":"Partnership!AX250+'Partnership short'!AS231+'Partnership (3)'!AX250+'Partnership (4)'!AX250+'Partnership (5)'!AX250","v":0}]
[null,"Trusts","Savings & Dividends",{"$f":"calc!D382+calc!D400","v":0},"Income",{"$f":"calc!D357+calc!D411+calc!D412","v":0}]
[null,"Taxable Capital Gains","After losses",{"$f":"calc!D1582+calc!D1584+calc!D1585","v":0},"Loss c/fwd",{"$f":"cg_print_page_8alosscf+cg_print_page_8blosscf","v":0}]
[null,"Non-residence",{"$f":"IF(Non_residence!R40,\"Y\",\"N\")","v":"N"},null,"Remittance claim",{"$f":"IF(nondom,\"Y\",\"N\")","v":"N"}]
[]
[null,"Total Income",{"$f":"calc!D413","v":0},null,"Total allowances and deductions",{"$f":"IF(_case43=TRUE,calc!E555,calc!D555)","v":12570},"Pension lump sum",{"$f":"calc!D1776","v":0}]
[]
[null,"SUMMARY OF TAX DUE"]
[null,"Non-savings income"]
[{"$f":"calc!D1114","v":0},"Starter rate (Scottish)",null,{"$f":"TEXT(A42,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.19,{"$f":"ROUNDDOWN(A42*E42,2)","v":0}]
[{"$f":"calc!D1116","v":0},"Basic rate",null,"0.00 @",0.2,{"$f":"ROUNDDOWN(A43*E43,2)","v":0}]
[{"$f":"calc!D1118","v":0},"Intermediate rate (Scottish)",null,"0.00 @",0.21,{"$f":"ROUNDDOWN(A44*E44,2)","v":0}]
[{"$f":"calc!D1120","v":0},"Higher rate",null,"0.00 @",{"$f":"IF(scottish=2,0.42,0.4)","v":0.4},0]
[{"$f":"calc!D1122","v":0},"Advanced rate ",null,"0.00 @",{"$f":"IF(scottish=2,0.45,0.4)","v":0.4},0]
[{"$f":"calc!D1124","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]
[{"$f":"calc!D1127","v":0},"Savings Starting rate",null,"0.00 @",0,0]
[{"$f":"calc!D1129","v":0},"Nil rate",null,"0.00 @",0,0]
[{"$f":"calc!D1131","v":0},"Basic rate",null,"0.00 @",0.2,0]
[{"$f":"calc!D1133","v":0},"Higher rate",null,"0.00 @",0.4,0]
[{"$f":"calc!D1135","v":0},"Additional rate",null,{"$f":"TEXT(A52,\"#,##0.00\")&\" @\"","v":"0.00 @"},0.45,{"$f":"ROUNDDOWN(A52*E52,2)","v":0}]
[{"$f":"calc!D1138","v":0},"Dividend income Nil rate",null,"0.00 @",0,{"$f":"ROUNDDOWN(A53*E53,2)","v":0}]
[{"$f":"calc!D1140","v":0},"Basic rate",null,"0.00 @",8.7499999999999994E-2,0]
[{"$f":"calc!D1142","v":0},"Higher rate",null,"0.00 @",0.33750000000000002,0]
[{"$f":"calc!D1144","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 \"","v":"Gains on life insurance "},null,{"$f":"IF(F57>0,TEXT(SUM(calc!G94:G99),\"#,##0.00\")&\"    \",\"\")","v":""},null,{"$f":"SUM(calc!I94:I99)","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!D1216","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!D1253","v":0}]
[null,"Less tax paid at source",null,null,null,{"$f":"-calc!D1301","v":0}]
[null,"Income Tax, Class 4 NIC & Student Loan Repayment due",null,null,null,{"$f":"calc!D1325","v":0},"Tick here if you do not want tax"]
[null,{"$f":"\"CGT\" & IF('CG summary'!AT246>0,\" including Autumn Budget 2024 changes\",\"\")","v":"CGT"},null,{"$f":"IF(E67=0,\"\",\"Amount overpaid\")","v":""},{"$f":"calc!F212","v":0},{"$f":"calc!D1326","v":0},"collected through your tax code"]
[null,"Total Tax, Class 4 NIC & Student Loan due after refunds and transfers in",null,null,null,{"$f":"calc!D1330+Tax_return!CP389+tax_due_earlier","v":0}]
[null,{"$f":"\"Less payments on account already made for \" & TaxYear","v":"Less payments on account already made for 2025/26"},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 2026/27 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 2027 (net of payments on account)"},null,null,null,{"$f":"kycvalue+F69+F70","v":0}]

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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the EMPLOYMENT section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to an employment page"]
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[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"name&\"\"","v":"(Please enter the name here)"},null,null,null,null,{"$f":"utr","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"****** First employment ******"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Complete an Employment page for each employment or directorship"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"The calculated amount of earnings from the Primary Threshhold to the Upper Earnings Limit is"]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,"6.1",null,"If you ceased being a director before 6 April 2026, put the",null,null,null,{"$f":"MAX(0,MIN(50270,SUM(O47))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"P45 or P60 – before tax was taken off",null,null,null,null,"date the directorship ceased in the box DD/MM/YYYY",null,null,null,"If the P60 has a different amount, please enter it below"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"1.1",null,"Payrolled benefits included in box 1 which affect",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes",null,null,null,null,"tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes                    No","If No, go to question 8"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,"7.1",null,"Name of this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,"7.2",null,"Registration number of this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,4,null,"PAYE tax reference of your employer (on your P45/P60)",null,null,"7.3",null,"Dividends you received from this close company"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(T60+T127+T194+T261+T328+T395>int_div_7+int_div_9+int_div_12,\"HMRC: you must include enough dividends in the main tax return, use:\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(T60+T127+T194+T261+T328+T395>int_div_7+int_div_9+int_div_12,\"box 4 on page 3 of the main return and boxes 12 and 13 on page 1 of the Additional information\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name",null,null,"7.4",null,"Percentage shareholding in this close company"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"assdasd"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,6,null,"If you were a company director, put a tick in the box",null,null,8,null,"If this employment is from inside off-payroll"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"working engagements, put a tick in the box - read the notes"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Benefits from your employment – use your form P11D (or equivalent information)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Company cars and vans",null,null,13,null,"Goods and other assets provided by your employer"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Fuel for company cars and vans",null,null,14,null,"Accommodation provided by your employer"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,11,null,"Private medical and dental insurance ",null,null,15,null,"Other benefits (including interest-free and low "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"interest loans)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,{"$f":"SUM(O74:O83)+SUM(T74:T84)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"O47+O57+U82","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(O94)>1132,\"HMRC says this too high\",\"\")","v":""},null,null,null,null,{"$f":"O91+O94+T91+T94","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O47+O57+O83+T84-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,{"$f":"\"SA102 \"& LEFT(TaxYear,4)","v":"SA102 2025"},null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
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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 2025 to 5 April 2026 (2025-26)"]
[]
[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(O114))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,"6.1",null,"If you ceased being a director before 6 April 2026, put the",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,"date the directorship ceased in the box DD/MM/YYYY",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,"1.1",null,"Payrolled benefits included in box 1 which affect",null,null,7,null,"Was this company a close company, you must put a "]
[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,"tick in one of the boxes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes               No","If No, go to question 8"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,"7.1",null,"Name of this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,"7.2",null,"Registration number of this close company"]
[]
[]
[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,"7.3",null,"Dividends you received from this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name",null,null,"7.4",null,"Percentage shareholding in this close company"]
[]
[]
[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,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,"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,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,{"$f":"SUM(O141:O150)+SUM(T141:T151)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"O114+O124+U149","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O158+O161+T158+T161","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O114+O124+O150+T151-O118)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SA102 \"& LEFT(TaxYear,4)","v":"SA102 2025"},null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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(O181))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,"6.1",null,"If you ceased being a director before 6 April 2026, put the",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,"date the directorship ceased in the box DD/MM/YYYY",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,"1.1",null,"Payrolled benefits included in box 1 which affect",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes",null,null,null,null,"tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes                   No","If No, go to question 8"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,"7.1",null,"Name of this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,"7.2",null,"Registration number of this close company"]
[]
[]
[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,"7.3",null,"Dividends you received from this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name",null,null,"7.4",null,"Percentage shareholding in this close company"]
[]
[]
[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,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,"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,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,{"$f":"SUM(O208:O217)+SUM(T208:T218)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O181+O191+U216","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,{"$f":"O225+O228+T225+T228","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O181+O191+O217+T218-O185)","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,{"$f":"\"SA102 \"& LEFT(TaxYear,4)","v":"SA102 2025"},null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[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 2025 to 5 April 2026 (2025-26)"]
[]
[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(O248))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,"6.1",null,"If you ceased being a director before 6 April 2026, put the",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,"date the directorship ceased in the box DD/MM/YYYY",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,"1.1",null,"Payrolled benefits included in box 1 which affect",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes",null,null,null,null,"tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes              No","If No, go to question 8"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,"7.1",null,"Name of this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,"7.2",null,"Registration number of this close company"]
[]
[]
[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,"7.3",null,"Dividends you received from this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name",null,null,"7.4",null,"Percentage shareholding in this close company"]
[]
[]
[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,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,"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,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,{"$f":"SUM(O275:O284)+SUM(T275:T285)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"O248+O258+U283","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O292+O295+T292+T295","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O248+O258+O284+T285-O252)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SA102 \"& LEFT(TaxYear,4)","v":"SA102 2025"},null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Employment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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(O315))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,"6.1",null,"If you ceased being a director before 6 April 2026, put the",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,"date the directorship ceased in the box DD/MM/YYYY",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,"1.1",null,"Payrolled benefits included in box 1 which affect",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes",null,null,null,null,"tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes                 No","If No, go to question 8"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,"7.1",null,"Name of this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,"7.2",null,"Registration number of this close company"]
[]
[]
[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,"7.3",null,"Dividends you received from this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name",null,null,"7.4",null,"Percentage shareholding in this close company"]
[]
[]
[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,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,"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,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,{"$f":"SUM(O342:O351)+SUM(T342:T352)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,null,"Expenses payments received and balancing charges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O315+O325+U350","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,{"$f":"O359+O362+T359+T362","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O315+O325+O351+T352-O319)","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,{"$f":"\"SA102 \"& LEFT(TaxYear,4)","v":"SA102 2025"},null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[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 2025 to 5 April 2026 (2025-26)"]
[]
[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(O382))-12570)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Pay from this employment – the total from your",null,null,"6.1",null,"If you ceased being a director before 6 April 2026, put the",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,"date the directorship ceased in the box DD/MM/YYYY",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,"1.1",null,"Payrolled benefits included in box 1 which affect",null,null,7,null,"And, if the company was a close company, put a "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your student loan repayments - read the notes",null,null,null,null,"tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes                No","If No, go to question 8"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,2,null,"UK tax taken off pay in box 1",null,null,"7.1",null,"Name of this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,3,null,"Tips and other payments not on your P60 ",null,null,"7.2",null,"Registration number of this close company"]
[]
[]
[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,"7.3",null,"Dividends you received from this close company"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,5,null,"Your employer's name",null,null,"7.4",null,"Percentage shareholding in this close company"]
[]
[]
[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,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,"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,12,null,"Vouchers, credit cards and excess mileage allowance",null,null,null,null,null,{"$f":"SUM(O409:O418)+SUM(T409:T419)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"O382+O392+U417","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment expenses"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Business travel and subsistence expenses",null,null,19,null,"Professional fees and subscriptions"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Fixed deductions for expenses",null,null,20,null,"Other expenses and capital allowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O426+O429+T426+T429","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,O382+O392+O418+T419-O386)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Shares schemes, employment lump sums, compensation, deductions and Seafarers' Earnings Deduction are on the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Additional information pages"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"SA102 \"& LEFT(TaxYear,4)","v":"SA102 2025"},null,null,null,null,null,"E 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$f":"O47","v":0},null,null,"SA102","Employment","PayFromEmployment"]
[null,null,null,null,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","MO",{"$f":"O51","v":0},null,null,null,null,"PayrolledBenefits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"MO",{"$f":"O54","v":0},null,null,null,null,"TaxTakenOffPay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1c","MO",{"$f":"IF(ISBLANK(X47),X45,X47)","v":0},null,null,null,null,"TotalClass1NICableEarnings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"MO",{"$f":"O57","v":0},null,null,null,null,"TipsAndOtherPayments"]
[null,null,null,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",{"$f":"IF(TRIM(empref1)=\"\",\"000N\",LEFT(SUBSTITUTE(SUBSTITUTE(empref1,\"/\",\"\"),\"\\\",\"\"),17))","v":"000N"},null,null,null,null,"EmployerPAYEReference"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"LEFT(O63,28)","v":"assdasd"},null,null,null,null,"EmployersName"]
[null,null,null,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",{"$f":"IF(W51,\"yes\",\"no\")","v":"no"},null,null,null,null,"CompanyDirector"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1","DT",{"$f":"T47","v":0},null,null,null,null,"DateCeasedBeingADirector"]
[null,null,null,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",{"$f":"IF(W55,\"yes\",\"no\")","v":"no"},null,null,null,null,"CloseCompany"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.1","ZZ",{"$f":"IF(AD454=\"no\",\"\",IF(LEN(T54)<5,T54&REPT(\"a\",5-LEN(T54)),T54))","v":""},null,null,null,null,"CloseCompanyName"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.2","ZZ",{"$f":"IF(AD454=\"no\",\"\",IF(LEN(T57)<8,REPT(\"0\",8-LEN(T57))&T57,T57))","v":""},null,null,null,null,"CompanyRegistrationNo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.3","MO",{"$f":"IF(AD454=\"no\",0,IF(T60=0,0.001,T60))","v":0},null,null,null,null,"CloseCompanyDividend"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.4",{"$f":"IF(AD454=\"no\",\"ZZ\",\"AC\")","v":"ZZ"},{"$f":"IF(AD454=\"no\",0,INT(T63*100))","v":0},null,null,null,null,"PercentageShareholding"]
[null,null,null,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",{"$f":"IF(W58,\"yes\",\"\")","v":""},null,null,null,null,"OffPayrollWorking"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"O74","v":0},null,null,null,"Benefits","CompanyCarsAndVansBenefit"]
[null,null,null,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",{"$f":"O77","v":0},null,null,null,null,"FuelForCarsAndVans"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"O80","v":0},null,null,null,null,"PrivateMedicalDentalInsurance"]
[null,null,null,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",{"$f":"O83","v":0},null,null,null,null,"VouchersCreditCardsExcessMileageAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"T74","v":0},null,null,null,null,"GoodsEtcProvidedByEmployer"]
[null,null,null,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",{"$f":"T77","v":0},null,null,null,null,"AccommodationProvidedByEmployer"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"T81","v":0},null,null,null,null,"OtherBenefits"]
[null,null,null,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",{"$f":"T84","v":0},null,null,null,null,"ExpensesPaymentsReceived"]
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[]
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[]
[]
[]
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[]
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[]
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[]
[]
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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.1","MO",{"$f":"O386","v":0},null,null,null,null,"PayrolledBenefits"]
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[]
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{"sheet":"Religion","index":9,"n_rows":169,"n_cols":19,"rows_kept":169,"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 2025 to 5 April 2026 (2025-26)"]
[]
[]
[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,{"$f":"MAX(0,MIN(50270,SUM(C18))-12570)","v":0}]
[null,null,null,null,null,8,null,"Round-sum expenses and rent allowances",null,null,"If the P60 has a different amount, please enter it below"]
["2.1",null,"Payrolled benefits included in box 2 which affect",null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,9,null,"Tax taken off box 8"]
[]
[3,null,"Tax taken off box 2"]
[null,null,null,null,null,10,null,"Other income from your post or appointment including"]
[null,null,null,null,null,null,null,"gifts, grants and balancing charges"]
[4,null,"Fees and offerings"]
[]
[null,null,null,null,null,11,null,"Tax taken off box 10"]
[5,null,"Vicarage expenses paid for you"]
[]
[null,null,null,null,null,12,null,"Total income as a minister of religion"]
[null,null,null,null,null,null,null,"(box 2 + boxes 4 to 8 + box 10)"]
[null,null,null,null,null,null,null,{"$f":"C18+C28+C31+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 06/04/2026"}]
[]
[]
[]
[]
[]
[]
[]
["Taxable income etc. before expenses paid"]
[]
[20,null,"Taxable income, benefits and expenses received "]
[null,null,"– read the 'Ministers of religion notes'"]
[null,null,{"$f":"IF(H34+H50<8500,H34-C31,H34+H50)","v":0},{"$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,C31+C41>0)),C70-C31-C41,0)","v":0},null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+C41>0)),ROUNDDOWN(0.1*C106,2),0)","v":0},null,null,"document, the condition for completing these"]
[null,null,null,null,null,null,null,null,null,null,"boxes also includes where box 26 is non-zero."]
[28,null,"2025–26 back pay, received after 5 April 2026",null,null,33,null,"Amount you paid toward service benefit received"]
[null,null,null,null,null,null,null,"– read the Ministers of religion notes"]
[]
[29,null,"Earlier years' back pay received during 2025–26"]
[null,null,null,null,null,34,null,"Payments made for you and service benefit received"]
[null,null,null,null,null,null,null,"for your vicarage (box 5 + box 13)"]
[30,null,"Payments (excluding those deducted directly from pay",null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+C41>0)),C31+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,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+C41>0)),MAX(0,H95+H99-H91),0)","v":0}]
[null,null,"(box 26 + box 29 +box 30))"]
[null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+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 06/04/2026"}]
[]
[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,5,"MO",{"$f":"C31","v":0},null,null,null,null,"VicarageManseExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$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",{"$f":"IF(AND(N155>0,C106=0),0.001,C106)","v":0},null,null,null,null,"NetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$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:N167)),999,SUM(N130:N167))","v":0}]

{"sheet":"Religion2","index":10,"n_rows":169,"n_cols":19,"rows_kept":169,"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 2025 to 5 April 2026 (2025-26)"]
[]
[]
[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,{"$f":"MAX(0,MIN(50270,SUM(C18))-12570)","v":0}]
[null,null,null,null,null,8,null,"Round-sum expenses and rent allowances",null,null,"If the P60 has a different amount, please enter it below"]
["2.1",null,"Payrolled benefits included in box 2 which affect",null,null,null,null,null,null,null,null,null,"NOTE: Only required for the Class 4 calculation"]
[null,null,"your student loan repayments - read the notes"]
[null,null,null,null,null,9,null,"Tax taken off box 8"]
[]
[3,null,"Tax taken off box 2"]
[null,null,null,null,null,10,null,"Other income from your post or appointment including"]
[null,null,null,null,null,null,null,"gifts, grants and balancing charges"]
[4,null,"Fees and offerings"]
[]
[null,null,null,null,null,11,null,"Tax taken off box 10"]
[5,null,"Vicarage expenses paid for you"]
[]
[null,null,null,null,null,12,null,"Total income as a minister of religion"]
[null,null,null,null,null,null,null,"(box 2 + boxes 4 to 8 + box 10)"]
[null,null,null,null,null,null,null,{"$f":"C18+C28+C31+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 06/04/2026"}]
[]
[]
[]
[]
[]
[]
[]
["Taxable income etc. before expenses paid"]
[]
[20,null,"Taxable income, benefits and expenses received "]
[null,null,"– read the 'Ministers of religion notes'"]
[null,null,{"$f":"IF(H34+H50<8500,H34-C31,H34+H50)","v":0},{"$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,C31+C41>0)),C70-C31-C41,0)","v":0},null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+C41>0)),ROUNDDOWN(0.1*C106,2),0)","v":0},null,null,"document, the condition for completing these"]
[null,null,null,null,null,null,null,null,null,null,"boxes also includes where box 26 is non-zero."]
[28,null,"2025–26 back pay, received after 5 April 2026",null,null,33,null,"Amount you paid toward service benefit received"]
[null,null,null,null,null,null,null,"– read the Ministers of religion notes"]
[]
[29,null,"Earlier years' back pay received during 2025–26"]
[null,null,null,null,null,34,null,"Payments made for you and service benefit received"]
[null,null,null,null,null,null,null,"for your vicarage (box 5 + box 13)"]
[30,null,"Payments (excluding those deducted directly from pay",null,null,null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+C41>0)),C31+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,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+C41>0)),MAX(0,H95+H99-H91),0)","v":0}]
[null,null,"(box 26 + box 29 +box 30))"]
[null,null,{"$f":"IF(OR(H82>0,AND(H34+H50>=8500,C31+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 06/04/2026"}]
[]
[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,5,"MO",{"$f":"C31","v":0},null,null,null,null,"VicarageManseExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,6,"MO",{"$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",{"$f":"IF(AND(N155>0,C106=0),0.001,C106)","v":0},null,null,null,null,"NetIncome"]
[null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$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:N167)),999,SUM(N130:N167))","v":0}]

{"sheet":"Self_employment","index":11,"n_rows":508,"n_cols":82,"rows_kept":508,"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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes to check if you should use this page or the Self-employment (short) page."]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$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 you answered 'Yes' in box 6Q, enter the date the"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name","v":"(Please enter the name here)"},null,null,null,null,"business started DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L78>0,L39&L40=\"\"),\"Please enter business name\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,2,null,"Description of business",null,null,"7Q",null,"Did this business cease after 5 April 2025 but before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 2026? You must tick one box"]
[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,{"$f":"IF(OR(ISNUMBER(Q40),ISBLANK(Q40)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L78>0,L43&L44&L45=\"\"),\"Please enter business description\",\"\")","v":""},null,null,7,null,"If you answered 'Yes' in box 7Q, enter the final"]
[null,null,null,null,null,null,null,null,null,3,null,"First line of your business address – unless you work",null,null,null,null,"date of trading DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,"from home",null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q48),ISBLANK(Q48)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MAX(Q40,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address1","v":"(Please enter the address here)"},null,null,null,null,null,null,null,{"$f":"IF(Q48=0,endyear,MIN(Q48,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address2","v":""},null,null,8,null,"Date your books or accounts start – the beginning of",null,null,{"$f":"IF(OR(BR347=TRUE,AND(BR343=FALSE,AU246-ABS(BP341)<6845)),0,INT((T49-T48+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your accounting period DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,4,null,"Postcode of your business address",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q52)=FALSE,ISBLANK(Q52)=FALSE),AND(L78>0,ISBLANK(Q52))),\"Please enter a date\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Date your books or accounts are made up to or the"]
[null,null,null,null,null,null,null,null,null,5,null,"If the details in boxes 1, 2, 3 or 4 have changed in the",null,null,null,null,"end of your accounting period DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,"last 12 months put a tick in the box and give details in the",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q56)=FALSE,ISBLANK(Q56)=FALSE),AND(L78>0,ISBLANK(Q56))),\"Please enter a date\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"If you used traditional accounting rather than"]
[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,null,null,null,null,null,null,null,"6Q",null,"Did this business start after 5 April 2025?",null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,"You must tick one box"]
[null,null,null,null,null,null,null,null,null,null,null,"Yes             No"]
[]
[]
[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 2025-26"]
[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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes before filling in this section"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,{"$f":"NOT(AF91)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total expenses",null,null,null,"Disallowable expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may",null,null,null,"Use this column if the figures in boxes 17 to 30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"just put your total expenses in box 31",null,null,null,"include disallowable amounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q56-Q52+1=0,\"\",IF(AND(se_total_expenses>0,(L78-AK183)*365/(Q56-Q52+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,{"$f":"SUM(W97:W136)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total expenses (total of boxes 17 to 30)",null,46,null,"Total disallowable expenses (total of boxes 32 to 45)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(X92),W137,X92)","v":0},{"$f":"IF(AND(W137>0,ABS(W139-W137)>0.001),\"Please check totals above\",\"\")","v":""},null,null,{"$f":"SUM(AA97:AA136)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Q80>0,W139>0),\"You can't use box 16.1 and box 31\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Net profit or loss",null,null,null,null,null,null,{"$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,{"$f":"MAX(L78+Q77-W139,0)","v":0},null,null,null,{"$f":"MAX(W139-L78-Q77,0)","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":"AG164+AG168+AG172+AG175+AG178+AG181+AG184+AK164+AK167+AK171","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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":"AK174+AG201","v":0}]
[]
[null,null,null,null,null,null,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,{"$f":"AA139+AK183+AG193","v":0},null,null,null,{"$f":"MAX(0,AL197)","v":0},{"$f":"IF(AG154>0,AG154,-AK154)+AG197-AK193","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"Income, receipts and other profits included in business",null,65,null,"Net business loss for tax purposes (if box 48 + box 63"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income or expenses but not taxable as business profits",null,null,null,"minus (box 47 + box 61) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-AL197)","v":0}]
[]
[null,null,null,null,null,null,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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overlap profit brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss (continued)",null,null,null,null,null,null,{"$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 2025-26",{"$f":"0-AK197-AQ230+AK201+Q80","v":0},null,null,"- see the working sheet in the notes, do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- see the working sheet in the notes",null,null,null,"the amount in box 73.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AR246>=0,AR246+AQ236+AQ242,MAX(0,AQ242+AQ236))","v":0},{"$f":"AK197+AQ230-AK201-Q80","v":0},null,null,{"$f":"ROUND(AQ246-AU237+AU241,2)","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,{"$f":"AR246","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"76.1",null,"Amount claimed under the foreign 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,"(FIG) regime"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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 2025–26",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(AU247<0,MAX(0,-AU247),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,"77.1",null,"Adjustment to losses as a result of a claim under 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,"foreign income and gains (FIG) regime",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,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,{"$f":"MAX(0,AQ261-AQ269-AU261+AU255-AU237)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,null,"Loss from this tax year set-off against other"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income for 2025-26"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[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,"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(BD293:BD299)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"AZ314-BD300","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(OR(AZ314<>0,BD300<>0,BD309<>0),IF(AG154>0,AG154,-AK154),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,"Total assets (total of boxes 83 to 89)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AZ293:AZ311)","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,{"$f":"IF(ABS(BD304-BD321)>0.0001,\"Please check Balance Sheet\",\"\")","v":""},null,null,null,{"$f":"BD309+BD312+BD315-BD318","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2025–26 are less than £6,845 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 2025-26 are less than £6,845",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,{"$f":"IF(AND(BR343=TRUE,calc!D1405>=6845),\"Total profits are too high\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,BR347=FALSE,supplementary3,AU246>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,{"$f":"BJ354&BK354&BL354&BM354&BO354&BP354&BQ354","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ355&BK355&BL355&BM355&BO355&BP355&BQ355","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$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,92,"MO",{"$f":"BD296","v":0},null,null,null,null,null,"LoansAndOverdrafts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93,"MO",{"$f":"BD299","v":0},null,null,null,null,null,"OtherLiabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,"MO",{"$f":"BD304","v":0},null,null,null,null,"NetBusinessAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,"MO",{"$f":"BD309","v":0},null,null,null,null,"CapitalAccount","CapitalAccountBalanceAtStart"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,"MO",{"$f":"BD312","v":0},null,null,null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,97,"MO",{"$f":"BD315","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",{"$f":"BD318","v":0},null,null,null,null,null,"Drawings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,"MO",{"$f":"BD321","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",{"$f":"IF(BR343=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BX502=\"yes\",0.01,0)+calc!J1392","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",{"$f":"IF(BR347=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,102,"MO",{"$f":"IF(BR347=TRUE,0,BP341)","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",{"$f":"LEFT(TRIM(BI354&BI355&BI356&BI357&BI358&BI359&BI360&BI361&BI362&BI363&BI364&BI365&BI366),20480)","v":""},null,null,null,"OtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(BX403:BX506)),1,SUM(BX403:BX506))","v":0}]

{"sheet":"Self_employment2","index":12,"n_rows":508,"n_cols":82,"rows_kept":508,"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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes to check if you should use this page or the Self-employment (short) page."]
[null,null,null,null,null,null,null,null,null,null,null,"Your name",null,null,null,null,"Your Unique Tax Reference (UTR)"]
[null,null,null,null,null,null,null,null,null,null,null,{"$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 you answered 'Yes' in box 6Q, enter the date the"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"name","v":"(Please enter the name here)"},null,null,null,null,"business started DD/MM/YYYY"]
[]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L78>0,L39&L40=\"\"),\"Please enter business name\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,2,null,"Description of business",null,null,"7Q",null,"Did this business cease after 5 April 2025 but before"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6 April 2026? You must tick one box"]
[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,{"$f":"IF(OR(ISNUMBER(Q40),ISBLANK(Q40)),\"\",\"Please enter a date\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(L78>0,L43&L44&L45=\"\"),\"Please enter business description\",\"\")","v":""},null,null,7,null,"If you answered 'Yes' in box 7Q, enter the final"]
[null,null,null,null,null,null,null,null,null,3,null,"First line of your business address – unless you work",null,null,null,null,"date of trading DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,"from home",null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(Q48),ISBLANK(Q48)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MAX(Q40,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address1","v":"(Please enter the address here)"},null,null,null,null,null,null,null,{"$f":"IF(Q48=0,endyear,MIN(Q48,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"address2","v":""},null,null,8,null,"Date your books or accounts start – the beginning of",null,null,{"$f":"IF(OR(BR347=TRUE,AND(BR343=FALSE,AU246-ABS(BP341)<6845)),0,INT((T49-T48+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"your accounting period DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,4,null,"Postcode of your business address",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q52)=FALSE,ISBLANK(Q52)=FALSE),AND(L78>0,ISBLANK(Q52))),\"Please enter a date\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Date your books or accounts are made up to or the"]
[null,null,null,null,null,null,null,null,null,5,null,"If the details in boxes 1, 2, 3 or 4 have changed in the",null,null,null,null,"end of your accounting period DD/MM/YYYY"]
[null,null,null,null,null,null,null,null,null,null,null,"last 12 months put a tick in the box and give details in the",null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q56)=FALSE,ISBLANK(Q56)=FALSE),AND(L78>0,ISBLANK(Q56))),\"Please enter a date\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,"'Any other information' box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"If you used traditional accounting rather than",null,false]
[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,null,null,null,null,null,null,null,"6Q",null,"Did this business start after 5 April 2025?",null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,"You must tick one box"]
[null,null,null,null,null,null,null,null,null,null,null,"Yes             No"]
[]
[]
[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 2025-26"]
[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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the Self-employment (full) notes before filling in this section"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""},null,null,{"$f":"NOT(AF91)","v":false},true]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total expenses",null,null,null,"Disallowable expenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may",null,null,null,"Use this column if the figures in boxes 17 to 30"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"just put your total expenses in box 31",null,null,null,"include disallowable amounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Q56-Q52+1=0,\"\",IF(AND(se5_total_expenses>0,(L78-AK183)*365/(Q56-Q52+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,{"$f":"SUM(W97:W136)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Total expenses (total of boxes 17 to 30)",null,46,null,"Total disallowable expenses (total of boxes 32 to 45)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISBLANK(X92),W137,X92)","v":0},{"$f":"IF(AND(W137>0,ABS(W139-W137)>0.001),\"Please check totals above\",\"\")","v":""},null,null,{"$f":"SUM(AA97:AA136)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(Q80>0,W139>0),\"You can't use box 16.1 and box 31\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103F",null,null,null,"SEF 2",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp2 + 3 & \" of \" & tupp25)","v":""},null,null,null,{"$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,{"$f":"MAX(L78+Q77-W139,0)","v":0},null,null,null,{"$f":"MAX(W139-L78-Q77,0)","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":"AG164+AG168+AG172+AG175+AG178+AG181+AG184+AK164+AK167+AK171","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,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":"AK174+AG201","v":0}]
[]
[null,null,null,null,null,null,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,{"$f":"AA139+AK183+AG193","v":0},null,null,null,{"$f":"MAX(0,AL197)","v":0},{"$f":"IF(AG154>0,AG154,-AK154)+AG197-AK193","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"Income, receipts and other profits included in business",null,65,null,"Net business loss for tax purposes (if box 48 + box 63"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"income or expenses but not taxable as business profits",null,null,null,"minus (box 47 + box 61) is positive)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,-AL197)","v":0}]
[]
[null,null,null,null,null,null,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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Overlap profit brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Calculating your taxable profit or loss (continued)",null,null,null,null,null,null,{"$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 2025-26",{"$f":"0-AK197-AQ230+AK201+Q80","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,{"$f":"IF(AR246>=0,AR246+AQ236+AQ242,MAX(0,AQ242+AQ236))","v":0},{"$f":"AK197+AQ230-AK201-Q80","v":0},null,null,{"$f":"ROUND(AQ246-AU237+AU241,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AR246","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"76.1",null,"Amount claimed under the foreign 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,"(FIG) regime"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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 2025–26",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,{"$f":"IF(AU247<0,MAX(0,-AU247),0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"77.1",null,"Adjustment to losses as a result of a claim under the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"foreign income and gains (FIG) regime",null,80,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AQ261-AQ269-AU261+AU255-AU237)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 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,"SA103F",null,null,null,"SEF 4",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CIS Deductions and tax taken off",null,null,null,null,null,null,{"$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,{"$f":"SUM(BD293:BD299)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,86,null,"Trade debtors",null,null,null,"Net business assets"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,null,"Net business assets (box 90 minus (boxes 91 to 93))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,null,"Bank/building society balances",null,null,null,{"$f":"AZ314-BD300","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"IF(OR(AZ314<>0,BD300<>0),IF(AG154>0,AG154,-AK154),0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,null,"Total assets (total of boxes 83 to 89)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AZ293:AZ311)","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,{"$f":"IF(ABS(BD304-BD321)>0.0001,\"Please check Balance Sheet\",\"\")","v":""},null,null,null,{"$f":"BD309+BD312+BD315-BD318","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2025–26 are less than £6,845 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 2025-26 are less than £6,845",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,{"$f":"IF(AND(BR343=TRUE,calc!D1405>=6845),\"Total profits are too high\",\"\")","v":""},null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,101,null,"If you are exempt from paying Class 4 NICs,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,BR347=FALSE,supplementary3,Self_employment!BR347=FALSE,AU246>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,{"$f":"BJ354&BK354&BL354&BM354&BO354&BP354&BQ354","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BJ355&BK355&BL355&BM355&BO355&BP355&BQ355","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(L39&L40,28)","v":"(Please enter the name here)"},null,null,"SA103F","BusinessDetails","BusinessName"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"LEFT(L43&L44&L45,42)","v":""},null,null,null,null,"BusinessDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$f":"LEFT(L49&L50,28)","v":"(Please enter the address he"},null,null,null,null,"BusinessAddressFirstLine"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"ZZ",{"$f":"UPPER(LEFT(L53,8))","v":""},null,null,null,null,"BusinessAddressPostcode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"ZZ",{"$f":"IF(S41,\"yes\",\"\")","v":""},null,null,null,null,"ChangeOfBusinessDetails"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,"MO",{"$f":"AZ314","v":0},null,null,null,null,null,"TotalBusinessAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,91,"MO",{"$f":"BD293","v":0},null,null,null,null,"Liabilities","TradeCreditors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,92,"MO",{"$f":"BD296","v":0},null,null,null,null,null,"LoansAndOverdrafts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,93,"MO",{"$f":"BD299","v":0},null,null,null,null,null,"OtherLiabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,"MO",{"$f":"BD304","v":0},null,null,null,null,"NetBusinessAssets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,"MO",{"$f":"BD309","v":0},null,null,null,null,"CapitalAccount","CapitalAccountBalanceAtStart"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,"MO",{"$f":"BD312","v":0},null,null,null,null,null,"NetProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,97,"MO",{"$f":"BD315","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",{"$f":"BD318","v":0},null,null,null,null,null,"Drawings"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,"MO",{"$f":"BD321","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",{"$f":"IF(BR343=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BX502=\"yes\",0.001,0)+calc!J1393","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",{"$f":"IF(BR347=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,102,"MO",{"$f":"IF(BR347=TRUE,0,BP341)","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",{"$f":"LEFT(TRIM(BI354&BI355&BI356&BI357&BI358&BI359&BI360&BI361&BI362&BI363&BI364&BI365&BI366),20480)","v":""},null,null,null,"OtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(BX403:BX506)),1,SUM(BX403:BX506))","v":0}]

{"sheet":"Self_employment short 1","index":13,"n_rows":221,"n_cols":39,"rows_kept":221,"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 2025 to 5 April 2026 (2025-26)"]
[]
[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 you answered 'Yes' in box 5Q, enter the date the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"business started 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(L60>0,L34&L35&L36=\"\"),\"Please enter description\",\"\")","v":""},null,null,"6Q",null,"Did this business cease before 6 April 2026? - you must"]
[null,null,null,null,null,null,null,null,null,2,null,"Postcode of your business address",null,null,null,null,"put a tick in one box"]
[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,3,null,"If your business name, description, address or postcode",null,null,6,null,"If you answered 'Yes' in box 6Q, enter the final date"]
[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,"of trading DD/MM/YYYY"]
[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,{"$f":"IF(OR(ISNUMBER(Q43),ISBLANK(Q43)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MAX(Q35,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,"your tax return",null,null,null,null,null,null,null,{"$f":"IF(Q43=0,endyear,MIN(Q43,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"Date your books or accounts are made up to ",null,null,{"$f":"IF(OR(AD155=TRUE,AND(W143<6845,AD151=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,"- between 31 March and 5 April 2026, or the final date"]
[null,null,null,null,null,null,null,null,null,null,null,"in the box",null,null,null,null,"of trading - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q48)=FALSE,ISBLANK(Q48)=FALSE),AND(L60>0,ISBLANK(Q48))),\"Please enter a date\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,"5Q",null,"Did this business start after 5 April 2025? - you must put",null,null,8,null,"If you've used traditional accounting rather than"]
[null,null,null,null,null,null,null,null,null,null,null,"a tick in one box",null,null,null,null,"cash basis to calculate your income and expenses,"]
[null,null,null,null,null,null,null,null,null,null,null,"       Yes            No",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income – if your annual business turnover was below £90,000"]
[]
[null,null,null,null,null,null,null,null,null,9,null,"Your turnover – the takings, fees, sales or money earned",null,null,10,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1",null,"Trading income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L60>=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,{"$f":"IF(AND(se2_total_expenses>0,(L60-AB115)>=90000),\"Turnover too high, check expenses\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may just put your total expenses in box 20, rather than filling in the whole section."]
[]
[]
[null,null,null,null,null,null,null,null,null,11,null,"Costs of goods bought for re-sale or goods used",null,null,16,null,"Accountancy, legal and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,12,null,"Car, van and travel expenses ",null,null,17,null,"Interest and bank and credit card etc. financial charges"]
[null,null,null,null,null,null,null,null,null,null,null,"– after private use proportion"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Phone, fax, stationery and other office costs"]
[null,null,null,null,null,null,null,null,null,13,null,"Wages, salaries and other staff costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Other allowable business expenses – client entertaining"]
[null,null,null,null,null,null,null,null,null,14,null,"Rent, rates, power and insurance costs",null,null,null,null,"costs are not an allowable expense"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L71:L84)+SUM(Q71:Q81)","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,{"$f":"IF(ISBLANK(se2_total_expenses),Q82,se2_total_expenses)","v":0},{"$f":"IF(AND(Q82>0,ABS(Q84-Q82)>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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"MAX(0,L60+Q59-Q84)","v":0},null,null,null,null,{"$f":"MAX(0,-L60-Q59+Q84)","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,{"$f":"IF(AND(W98>0,Q62>W98+SUM(AB115)+SUM(W124)),\"Please check box 10.1\",\"\")","v":""},null,null,null,"against this year’s profits "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- up to the amount in box 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Net business profit for tax purposes (if box 21 + box 26 +",null,null,null,null,null,{"$f":"IF(AB126>W130,\"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,{"$f":"IF(Q62>0,W98-AB98+AB115+W124-Q62,MAX(0,X130))","v":0},{"$f":"W98+AB115+W124-AB98-W107-W110-W113-W116-AB107-AB111","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 2025–26 are less than £6,845, 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,{"$f":"MAX(0,W130+AB130-AB126)","v":0},{"$f":"IF(AND(W143>0,AB143>0),\"Can't have profit and loss\",\"\")","v":""},null,null,null,{"$f":"MAX(0,-X130)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses, Class 2 and 4 NICs and CIS deductions",null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a loss for tax purposes (box 32), read the Self-employment (short) notes and fill in boxes 33 to 35 as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Loss from this tax year set-off against other income",null,null,36,null,"If your total profits for 2025-26 are less"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2025-26",null,null,null,null,"than £6,845 and you choose to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs voluntarily, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD151=TRUE,calc!D1405>=6845),\"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,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,AD155=FALSE,supplementary3,Self_employment!BR347=FALSE,W143>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward",null,null,38,null,"Total CIS deductions taken from your payments by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB143-W151-W155+AC146-AB126)","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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES2"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$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",{"$f":"IF(S35,\"yes\",\"\")","v":""},null,null,null,null,"FosterEtcCarerIndicator"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5Q","ZZ",{"$f":"IF(AH181>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYourBusinessStart"]
[null,null,null,null,null,null,null,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$35","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6Q","ZZ",{"$f":"IF(AH183>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYourBusinessCease"]
[null,null,null,null,null,null,null,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$43","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"$Q$48","v":0},null,null,null,null,"DateBusinessBooksAreMadeUpTo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"ZZ",{"$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$60","v":0},null,null,null,"BusinessIncome","Turnover"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"Q59","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",{"$f":"Q62","v":0},null,null,null,null,"TradingIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"L71","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",{"$f":"L75","v":0},null,null,null,null,"CarVanAndTravelExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"L78","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",{"$f":"L81","v":0},null,null,null,null,"RentAndOtherPropertyCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"L84","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",{"$f":"Q71","v":0},null,null,null,null,"AccountancyAndLegalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"Q74","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",{"$f":"Q77","v":0},null,null,null,null,"PhoneAndOtherOfficeCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"Q81","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",{"$f":"Q84","v":0},null,null,null,null,"TotalAllowableExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"IF(W98>0,W98,-AB98)","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",{"$f":"W107","v":0},null,null,null,"CapitalAllowances","AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W110","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",{"$f":"W113","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W116","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",{"$f":"AB107","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.2","MO",{"$f":"AB111","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",{"$f":"AB115","v":0},null,null,null,null,"TotalBalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"W124","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",{"$f":"W130","v":0},null,null,null,null,"NetBusinessProfitForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"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,30,"MO",{"$f":"AB130","v":0},null,null,null,null,"AnyOtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W143","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",{"$f":"AB143","v":0},null,null,null,null,"NetBusinessLossForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W151","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",{"$f":"W155","v":0},null,null,null,null,"LossToCarryBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W159","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",{"$f":"IF(AD151,\"yes\",\"\")","v":""},null,null,null,null,"PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIC £","MO",{"$f":"IF(AH216=\"yes\",0.01,0)+calc!J1394","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",{"$f":"IF(AD155,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB160","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(AH176:AH219)),1,SUM(AH176:AH219))+IF(AH179=\"yes\",1,0)","v":0}]

{"sheet":"Self_employment short 2","index":14,"n_rows":221,"n_cols":39,"rows_kept":221,"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 2025 to 5 April 2026 (2025-26)"]
[]
[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 you answered 'Yes' in box 5Q, enter the date the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"business started 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(L60>0,L34&L35&L36=\"\"),\"Please enter description\",\"\")","v":""},null,null,"6Q",null,"Did this business cease before 6 April 2026? - you must"]
[null,null,null,null,null,null,null,null,null,2,null,"Postcode of your business address",null,null,null,null,"put a tick in one box"]
[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,3,null,"If your business name, description, address or postcode",null,null,6,null,"If you answered 'Yes' in box 6Q, enter the final date"]
[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,"of trading DD/MM/YYYY"]
[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,{"$f":"IF(OR(ISNUMBER(Q43),ISBLANK(Q43)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MAX(Q35,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,"your tax return",null,null,null,null,null,null,null,{"$f":"IF(Q43=0,endyear,MIN(Q43,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,null,"Date your books or accounts are made up to ",null,null,{"$f":"IF(OR(AD155=TRUE,AND(W143<6845,AD151=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,"- between 31 March and 5 April 2026, or the final date"]
[null,null,null,null,null,null,null,null,null,null,null,"in the box",null,null,null,null,"of trading - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(ISNUMBER(Q48)=FALSE,ISBLANK(Q48)=FALSE),AND(L60>0,ISBLANK(Q48))),\"Please enter a date\",\"\")","v":""},false]
[]
[null,null,null,null,null,null,null,null,null,"5Q",null,"Did this business start after 5 April 2025? - you must put",null,null,8,null,"If you've used traditional accounting rather than"]
[null,null,null,null,null,null,null,null,null,null,null,"a tick in one box",null,null,null,null,"cash basis to calculate your income and expenses,"]
[null,null,null,null,null,null,null,null,null,null,null,"       Yes            No",null,null,null,null,"put a tick in the box"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Business income – if your annual business turnover was below £90,000"]
[]
[null,null,null,null,null,null,null,null,null,9,null,"Your turnover – the takings, fees, sales or money earned",null,null,10,null,"Any other business income not included in box 9"]
[null,null,null,null,null,null,null,null,null,null,null,"by your business."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.1",null,"Trading income allowance - read the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L60>=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,{"$f":"IF(AND(se3_total_expenses>0,(L60-AB115)>=90000),\"Turnover too high, check expenses\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"If your annual turnover was below £90,000 you may just put your total expenses in box 20, rather than filling in the whole section."]
[]
[]
[null,null,null,null,null,null,null,null,null,11,null,"Costs of goods bought for re-sale or goods used",null,null,16,null,"Accountancy, legal and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,null,12,null,"Car, van and travel expenses ",null,null,17,null,"Interest and bank and credit card etc. financial charges"]
[null,null,null,null,null,null,null,null,null,null,null,"– after private use proportion"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Phone, fax, stationery and other office costs"]
[null,null,null,null,null,null,null,null,null,13,null,"Wages, salaries and other staff costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,null,"Other allowable business expenses – client entertaining"]
[null,null,null,null,null,null,null,null,null,14,null,"Rent, rates, power and insurance costs",null,null,null,null,"costs are not an allowable expense"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(L71:L84)+SUM(Q71:Q81)","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,{"$f":"IF(ISBLANK(se3_total_expenses),Q82,se3_total_expenses)","v":0},{"$f":"IF(AND(Q82>0,ABS(Q84-Q82)>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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"MAX(0,L60+Q59-Q84)","v":0},null,null,null,null,{"$f":"MAX(0,-L60-Q59+Q84)","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,{"$f":"IF(AND(W98>0,Q62>W98+SUM(AB115)+SUM(W124)),\"Please check box 10.1\",\"\")","v":""},null,null,null,"against this year’s profits "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- up to the amount in box 28"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"Net business profit for tax purposes (if box 21 + box 26 +",null,null,null,null,null,{"$f":"IF(AB126>W130,\"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,{"$f":"IF(Q62>0,W98-AB98+AB115+W124-Q62,MAX(0,X130))","v":0},{"$f":"W98+AB115+W124-AB98-W107-W110-W113-W116-AB107-AB111","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 2025–26 are less than £6,845, 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,{"$f":"MAX(0,W130+AB130-AB126)","v":0},{"$f":"IF(AND(W143>0,AB143>0),\"Can't have profit and loss\",\"\")","v":""},null,null,null,{"$f":"MAX(0,-X130)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses, Class 2 and 4 NICs and CIS deductions",null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If you have made a loss for tax purposes (box 32), read the Self-employment (short) notes and fill in boxes 33 to 35 as appropriate."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"Loss from this tax year set-off against other income",null,null,36,null,"If your total profits for 2025-26 are less"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2025-26",null,null,null,null,"than £6,845 and you choose to pay"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Class 2 NICs voluntarily, put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD151=TRUE,calc!D1405>=6845),\"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,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,AD155=FALSE,supplementary3,Self_employment!BR347=FALSE,W143>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward",null,null,38,null,"Total CIS deductions taken from your payments by"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB143-W151-W155+AC146-AB126)","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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA103S",null,null,null,"SES2"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$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",{"$f":"IF(S35,\"yes\",\"\")","v":""},null,null,null,null,"FosterEtcCarerIndicator"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5Q","ZZ",{"$f":"IF(AH181>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYourBusinessStart"]
[null,null,null,null,null,null,null,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$35","v":0},null,null,null,null,"DateBusinessStarted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6Q","ZZ",{"$f":"IF(AH183>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYourBusinessCease"]
[null,null,null,null,null,null,null,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$43","v":0},null,null,null,null,"DateBusinessCeased"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"DT",{"$f":"$Q$48","v":0},null,null,null,null,"DateBusinessBooksAreMadeUpTo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"ZZ",{"$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$60","v":0},null,null,null,"BusinessIncome","Turnover"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"Q59","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",{"$f":"Q62","v":0},null,null,null,null,"TradingIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"L71","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",{"$f":"L75","v":0},null,null,null,null,"CarVanAndTravelExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"MO",{"$f":"L78","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",{"$f":"L81","v":0},null,null,null,null,"RentAndOtherPropertyCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"MO",{"$f":"L84","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",{"$f":"Q71","v":0},null,null,null,null,"AccountancyAndLegalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"Q74","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",{"$f":"Q77","v":0},null,null,null,null,"PhoneAndOtherOfficeCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"Q81","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",{"$f":"Q84","v":0},null,null,null,null,"TotalAllowableExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"IF(W98>0,W98,-AB98)","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",{"$f":"W107","v":0},null,null,null,"CapitalAllowances","AnnualInvestmentAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"W110","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",{"$f":"W113","v":0},null,null,null,null,"ZeroEmissionCarAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"W116","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",{"$f":"AB107","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"25.2","MO",{"$f":"AB111","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",{"$f":"AB115","v":0},null,null,null,null,"TotalBalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"W124","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",{"$f":"W130","v":0},null,null,null,null,"NetBusinessProfitForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"MO",{"$f":"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,30,"MO",{"$f":"AB130","v":0},null,null,null,null,"AnyOtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"W143","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",{"$f":"AB143","v":0},null,null,null,null,"NetBusinessLossForTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"MO",{"$f":"W151","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",{"$f":"W155","v":0},null,null,null,null,"LossToCarryBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"MO",{"$f":"W159","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",{"$f":"IF(AD151,\"yes\",\"\")","v":""},null,null,null,null,"PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NIC £","MO",{"$f":"IF(AH216=\"yes\",0.001,0)+calc!J1395","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",{"$f":"IF(AD155,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB160","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(AH176:AH219)),1,SUM(AH176:AH219))","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 2025 to 5 April 2026 (2025-26)"]
[]
[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 2025, 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 2025)"]
["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,{"$f":"C20+C27+H21+H24","v":0}]
[]
[]
["Income from personal funds at Lloyd’s – UK dividends (year ended 31 December 2025)"]
["Please read the Lloyd’s underwriters notes before filling in this section."]
[]
[]
[6,null,"Stock dividends from UK companies – the amount of",null,null,9,null,"Other dividends and distributions from"]
[null,null,"dividend received",null,null,null,null,"UK companies – the amount received (Property Income"]
[null,null,null,null,null,null,null,"Distributions (PIDs) go in box 3 above)"]
[]
[null,null,"Box 7 is not in use"]
[]
[null,null,null,null,null,null,null,"Box 10 is not in use"]
[8,null,"Bonus issues of securities and redeemable shares"]
[]
[null,null,null,null,null,11,null,"Total UK company dividends and distributions"]
[null,null,null,null,null,null,null,"(boxes 6 + box 8 + box 9)"]
[null,null,null,null,null,null,null,{"$f":"C36+C42+H37","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["SA103L",null,null,null,null,"LU 1",null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
["Foreign sources income from assets in personal funds at Lloyd’s"]
["(year ended 31 December 2025)"]
["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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[null,null,null,null,null,null,null,null,{"$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 06/04/2026"}]
[]
[null,null,null,null,null,null,null,null,{"$f":"checkprt","v":""}]
[]
["Calculating Lloyd’s taxable profits or allowable losses"]
[]
[null,null,"If you made a profit fill in boxes 49 to 52",null,null,null,null,"If you made a loss fill in boxes 53 to 58"]
[49,null,"Profit from box 41",null,null,53,null,"Loss from box 42"]
[null,null,{"$f":"C169","v":0},null,null,null,null,{"$f":"H169","v":0}]
[]
[50,null,"Foreign tax claimed as a deduction – only if Foreign Tax",null,null,54,null,"Foreign tax claimed as a deduction – from box 48"]
[null,null,"Credit Relief has not been claimed on the Foreign pages",null,null,null,null,{"$f":"IF(AND(H169>0,OR(lloyds_foreign=TRUE,lloyds_foreign=-1)),H181,0)","v":0}]
[null,null,{"$f":"IF(AND(C169>0,OR(lloyds_foreign=-1,lloyds_foreign=TRUE)),H181,0)","v":0}]
[null,null,null,null,null,55,null,"Loss for the year 2025–26 (box 53 + box 54)"]
[51,null,"Lloyd's losses brought forward from earlier years",null,null,null,null,{"$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 2025–26"]
[]
[]
[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":"MAX(0,H218-H221-H224)","v":0}]
[]
[]
["Lloyd’s losses reconciliation"]
[]
[]
[59,null,"Losses brought forward from earlier years",null,null,61,null,"Unused loss from 2025–26 – 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,{"$f":"IF(H235>0,C235+H235,C235-C239)","v":0}]
[]
[]
[]
[]
[]
[]
["Class 2 and Class 4 National Insurance contributions (NICs)"]
[]
[]
[63,null,"If your total profits for 2025-26 are less than £6,845",null,null,65,null,"Adjustment to profits chargeable to Class 4 NICs"]
[null,null,"and you choose to pay Class 2 NICs voluntarily, put a tick"]
[null,null,"in the box"]
[null,null,null,{"$f":"IF(AND(J251=TRUE,calc!D1405>=6845),\"Total profits are too high\",\"\")","v":""},null,null,null,null,null,{"$f":"startyear","v":45753}]
[null,null,null,null,null,null,null,null,null,{"$f":"endyear","v":46117}]
[64,null,"If you are exempt from paying Class 4 NICs, put a tick in ",null,null,null,null,null,null,{"$f":"IF(OR(J256=TRUE,AND(J251=FALSE,C225-ABS(H250)<6845)),0,INT((J253-J252+1)/7))","v":0}]
[null,null,"the box"]
[null,null,null,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,J256=FALSE,supplementary3,Self_employment!BR347=FALSE,'Self_employment short 1'!AD155=FALSE,Partnership!AZ270=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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LloydsForm"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$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!J1396","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":323,"n_cols":62,"rows_kept":323,"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"]
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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]
[]
[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"]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.37]
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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,4.51]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.55]
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[]
[null,null,null,null,null,null,null,null,null,null,null,"xxx"]
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[]
[null,null,null,null,null,null,null,null,null,null,null,4.5999999999999996]
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[null,null,null,null,null,null,null,null,null,null,null,4.43]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
[]
[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]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.75]
[]
[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.76]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.78]
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[]
[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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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 (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 2025 to 5 April 2026 (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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 5 & \" of \" & tupp25)","v":""},null,null,null,{"$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,{"$f":"IF(AP168<>AP192,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you answered 'Yes' in box 3Q, enter the date you",null,null,{"$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,{"$f":"SUBSTITUTE(AH168,\" \",\"\")","v":""},null,null,null,"became a partner DD/MM/YYYY",null,null,{"$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,{"$f":"IF(AND(AH197<>0,AH168=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM177),ISBLANK(AM177)),\"\",\"Please enter a date\")","v":""},null,{"$f":"MID($AI$168,2,1)*6","v":{"$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,"4Q",null,"Did you leave this partnership after 5 April 2025",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,"but before 6 April 2026? You must put a tick in one box",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,{"$f":"IF(AND(AH168>0,AH171&AH172=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"Yes          No",null,null,{"$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,"3Q",null,"Did you become a partner in this partnership after"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5 April 2025? You must put a tick in one box",null,null,4,null,"If you answered 'Yes' in box 4Q enter the date 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,"Yes             No",{"$f":"IF(OR(ISNUMBER(AM169),ISBLANK(AM169)),\"\",\"Please enter a date\")","v":""},null,null,null,"left this partnership DD/MM/YYYY"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"IF(ISERROR(SUM(AP169:AP190)),0,11-MOD(SUM(AP169:AP190),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP191>9,AP191-9,AP191)","v":0}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(AM169,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,16,null,"Adjusted profit for 2025–26 - see the working sheet ",null,{"$f":"IF(AM177=0,endyear,MIN(AM177,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,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",{"$f":"AH197+AH202-AH214","v":0},{"$f":"IF(OR(BA245=TRUE,AND(BA242=FALSE,AM213-ABS(AX245)<6845)),0,INT((AO195-AO194+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,{"$f":"IF(AN196>=0,AN196+AH206+AH210,MAX(0,AH206+AH210))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,null,"Adjustment where the partnership's accounting period",null,null,17,null,"Losses brought forward from earlier years set-off "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ended before 31 March 2026 or where the partnership's",null,null,null,null,"against this year's profit (up to the amount in box 16)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"accounting period was not 12 months long"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,null,"Taxable profits after losses brought forward "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,null,"Adjustment for change of accounting practice",null,null,null,null,"(box 16 minus box 17)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- from box 11A on the Partnership Statement",null,null,null,null,{"$f":"AM197-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,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 2025–26 (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,{"$f":"AM205+AM209","v":0}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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 2025–26 – 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,{"$f":"IF(AN196<0,-AN196,0)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,null,"Loss from this tax year set off against other income",null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for 2025–26",null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM197>0,AX221-AM201,AX221+AS227-AS231-AX227))","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 2025–26 are less than £6,845, 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 2025-26 are less than £6,845",null,null,26,null,"If you are exempt from 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, put a tick",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,"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(BA242=TRUE,calc!D1405>=6845),\"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!B577,BA245=FALSE,supplementary4,Self_employment!BR347=FALSE,'Self_employment short 1'!AD155=FALSE,Lloyds!J256=FALSE,Partnership!AZ270=FALSE,AM213>0),\"Warning - age, exception\",\"\")","v":""},null,null,null,null,null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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":"AS269&AT269&AU269&AV269&AW269&AX269&AY269","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AS270&AT270&AU270&AV270&AW270&AX270&AY270","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 06/04/2026"}]
[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,"SA104S",null,null,null,"PS2"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$f":"LEFT(SUBSTITUTE(AH168,\" \",\"\"),10)","v":""},null,null,"SA104S","PartnershipDetails","PartnershipReferenceNumber"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"ZZ",{"$f":"LEFT(AH171&AH172,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q","ZZ",{"$f":"IF(BE297>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouJoinThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"DT",{"$f":"AM169","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,"4Q","ZZ",{"$f":"IF(BE299>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouLeaveThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"DT",{"$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,8,"MO",{"$f":"AH197","v":0},null,null,null,"ShareOfPartnershipTradingOrProfessionalProfits","ShareOfPartnershipProfitOrLoss"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"MO",{"$f":"AH202","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,10,"MO",{"$f":"AH206","v":0},null,null,null,null,"ChangeOfAccountingPracticeAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"MO",{"$f":"AH210","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AH214","v":0},null,null,null,null,"ForeignTaxClaimedAsDeduction"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"MO",{"$f":"AM197","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AM201","v":0},null,null,null,null,"LossesBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"MO",{"$f":"IF(AND(BE305>0,AM205=0),0.001,AM205)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AM209","v":0},null,null,null,null,"OtherBusinessIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"IF(BE307=0.001,0.001,AM213)","v":0},null,null,null,null,"TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"MO",{"$f":"AS227","v":0},null,null,null,"ShareOfPartnershipTradingOrProfessionalLosses","AdjustedLossForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"AS231","v":0},null,null,null,null,"LossSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AX227","v":0},null,null,null,null,"LossToBeCarriedBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"AX231","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"ZZ",{"$f":"IF(BA242=TRUE,\"yes\",\"\")","v":""},null,null,null,"NICs","PayClass2NICvoluntarily"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(BE314=\"yes\",0.01,0)+calc!J1397","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"ZZ",{"$f":"IF(BA245=TRUE,\"yes\",\"\")","v":""},null,null,null,null,"Class4NICexempt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"MO",{"$f":"IF(BA245=TRUE,0,AX245)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"AS252","v":0},null,null,null,"ShareOfUntaxedInterestEtc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"AS260","v":0},null,null,null,"ShareOfPartnershipsTaxPaid","ShareOfTaxTakenOffByContractors"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"MO",{"$f":"AX260","v":0},null,null,null,null,"ShareOfTaxTakenOffTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Z2",{"$f":"LEFT(TRIM(AR269&AR270&AR271&AR272&AR276&AR277&AR278&AR279&AR280&AR281&AR282),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(SUM(BE294:BE321)),1,SUM(BE294:BE321))","v":0}]

{"sheet":"Partnership","index":17,"n_rows":574,"n_cols":94,"rows_kept":574,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the first FULL PARTNERSHIP section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[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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[]
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[]
[]
[]
[]
[]
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[]
[]
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[]
[]
[null,null,null,null,null,null,null,null,1,null,null,4.7]
[null,null,null,null,null,null,null,null,{"$f":"I51+1","v":2},null,null,"utr","bb"]
[null,null,null,null,null,null,null,null,{"$f":"I52+1","v":3},null,null,"4.12a"]
[null,null,null,null,null,null,null,null,4,null,null,"description","bbb"]
[null,null,null,null,null,null,null,null,5,null,null,4.7]
[null,null,null,null,null,null,null,null,6,null,null,null,"b"]
[null,null,null,null,null,null,null,null,7,null,null,4.28]
[null,null,null,null,null,null,null,null,8,null,null,null,"b"]
[null,null,null,null,null,null,null,null,9]
[null,null,null,null,null,null,null,null,10]
[null,null,null,null,null,null,null,null,11]
[null,null,null,null,null,null,null,null,12]
[null,null,null,null,null,null,null,null,13,null,null,4.3099999999999996]
[null,null,null,null,null,null,null,null,14]
[null,null,null,null,null,null,null,null,15]
[null,null,null,null,null,null,null,null,16,null,null,"4.68a"]
[null,null,null,null,null,null,null,null,17]
[null,null,null,null,null,null,null,null,18,null,null,4.37]
[null,null,null,null,null,null,null,null,19]
[null,null,null,null,null,null,null,null,20,null,null,4.3600000000000003]
[null,null,null,null,null,null,null,null,21]
[null,null,null,null,null,null,null,null,22,null,null,4.4400000000000004]
[null,null,null,null,null,null,null,null,23]
[null,null,null,null,null,null,null,null,24,null,null,4.51]
[null,null,null,null,null,null,null,null,25]
[null,null,null,null,null,null,null,null,26,null,null,4.55]
[null,null,null,null,null,null,null,null,27]
[null,null,null,null,null,null,null,null,28]
[null,null,null,null,null,null,null,null,29,null,null,"xxx"]
[null,null,null,null,null,null,null,null,30]
[null,null,null,null,null,null,null,null,31]
[null,null,null,null,null,null,null,null,32,null,null,4.5999999999999996]
[null,null,null,null,null,null,null,null,33]
[null,null,null,null,null,null,null,null,34,null,null,4.43]
[null,null,null,null,null,null,null,null,35]
[null,null,null,null,null,null,null,null,36,null,null,"4.68a"]
[null,null,null,null,null,null,null,null,37]
[null,null,null,null,null,null,null,null,38,null,null,4.68]
[null,null,null,null,null,null,null,null,39]
[null,null,null,null,null,null,null,null,40,null,null,4.71]
[null,null,null,null,null,null,null,null,41]
[null,null,null,null,null,null,null,null,42,null,null,4.75]
[null,null,null,null,null,null,null,null,43]
[null,null,null,null,null,null,null,null,44,null,null,"4.75a"]
[null,null,null,null,null,null,null,null,45]
[null,null,null,null,null,null,null,null,46,null,null,4.74]
[null,null,null,null,null,null,null,null,47]
[null,null,null,null,null,null,null,null,48,null,null,4.76]
[null,null,null,null,null,null,null,null,49]
[null,null,null,null,null,null,null,null,50,null,null,4.78]
[null,null,null,null,null,null,null,null,51]
[null,null,null,null,null,null,null,null,52]
[null,null,null,null,null,null,null,null,53,null,null,"cccc"]
[null,null,null,null,null,null,null,null,54]
[null,null,null,null,null,null,null,null,55]
[null,null,null,null,null,null,null,null,56,null,null,0]
[null,null,null,null,null,null,null,null,57]
[null,null,null,null,null,null,null,null,58]
[null,null,null,null,null,null,null,null,59,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (full)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$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,{"$f":"IF(AP172<>AP198,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you answered 'Yes' in box 3Q, enter the date you",null,null,{"$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,"became a partner 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(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM182),ISBLANK(AM182)),\"\",\"Please enter a date\")","v":""},null,{"$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,{"$f":"K54&\"\"","v":""},null,null,"4Q",null,"Did you cease being a partner in this partnership",null,null,{"$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,"after 5 April 2025 but before 6 April 2026?",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,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"You must put a tick in one box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q",null,"Did you become a partner in this partnership after",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,"5 April 2025? Yoou must put a tick in one box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes            No",{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,4,null,"If you answered 'Yes' in box 4Q enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date you left this partnership DD/MM/YYYY"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"IF(ISERROR(SUM(AP173:AP188)),0,11-MOD(SUM(AP173:AP188),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP197>9,AP197-9,AP197)","v":0}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(AM173,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM182=0,endyear,MIN(AM182,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"IF(OR(AZ270=TRUE,AND(AZ267=FALSE,AX237-ABS(AX270)<6845)),0,INT((AO201-AO200+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2026 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 2025–26 (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(AN213>=0,AN213+AH212+AM201,MAX(0,AH212+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,{"$f":"AH203+AH208-AM205","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN213","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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":"AM212-AS238","v":0},{"$f":"IF(AX229<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS234>AS229,\"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 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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX229+AX233","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2025–26 - see the working sheet",null,null,22,null,"Loss from this tax year set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"for 2025–26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN214<0,-AN214,0)","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,"21.1",null,"Adjustment to losses as a result of a claim under the",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,"foreign income and gains (FIG) regime",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,null,null,null,null,null,null,{"$f":"IF(parfu_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX220-AS238,AX220+AS250-AX250-AX254))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2025-26 are less than £6,845, 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 2025-26 are less than £6,845,",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,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,AZ270=FALSE,supplementary4,Self_employment!BR347=FALSE,'Self_employment short 1'!AD155=FALSE,Lloyds!J256=FALSE,AX237>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ267=TRUE,calc!D1405>=6845),\"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 06/04/2026"}]
[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,"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,{"$f":"BD293+BD297","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD304+BI293-BI297","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"BD300+BI301","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"35.1",null,"Amount claimed under the foreign 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,"(FIG) regime"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,36,null,"Share of profit or loss for 2025–26 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,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD315+BD319-BD323)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"against profits (up to the amount in box 36 + box 37)",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,{"$f":"K98","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2025–26 total income",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 42, 43 and 44 are not in use"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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 2025–26 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,{"$f":"BN350+BN354-BN358","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0},null,null,null,null,{"$f":"BN368+BN372-BN376","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"55.1",null,"Amount claimed under the foreign 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,"including adjustment for the tax year",null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"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 2025–26 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,{"$f":"MAX(0,BN383+BN387-BN391-BN395)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"60.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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,{"$f":"BI319+BN361+BS368+BN398","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"BX451-CC436","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX436-BX440","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,"70.1",null,"Amount claimed under the foreign income and gains",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,"(FIG) regime",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,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,"75.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(FIG) regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"76.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 ",null,null,null,null,"(FIG) regime in respect of share of total taxed 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,"minus box 75)",null,null,null,null,"untaxed income other than that taxable at 10% and 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX237+CC429+CC443-CC447","v":0},null,null,null,null,"(box 20.1 + box 55.1 + box 60.1 + box 75.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX241+BS372+BN402+CC451","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"BX467+BX472+CC468","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$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",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q","ZZ",{"$f":"IF(CI491>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouJoinThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AM173","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4Q","ZZ",{"$f":"IF(CI493>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouLeaveThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AM182","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH203","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",{"$f":"AH208","v":0},null,null,null,null,"TaxYearAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH212","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",{"$f":"AM201","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM205","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",{"$f":"AM212","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.3,"MO",{"$f":"AS229","v":0},null,null,null,null,"SpreadTransitionProfitTreatedAsArising"]
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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,"55.1","MO",{"$f":"BS372","v":0},null,null,null,null,null,"OffshoreFundTaxableIncomeFIGclaim"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"60.1","MO",{"$f":"BN402","v":0},null,null,null,null,null,"TaxableProfitFIGclaim"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.1","MO",{"$f":"BS395","v":0},null,null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"63.2","MO",{"$f":"BS398","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",{"$f":"CC429","v":0},null,null,null,null,"TotalUntaxedIncomeShare"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,"MO",{"$f":"BX436","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",{"$f":"BX440","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,"MO",{"$f":"BX443","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,"70.1","MO",{"$f":"BX447","v":0},null,null,null,null,null,"TotalDividendIncomeFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,"MO",{"$f":"BX451","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",{"$f":"CC436","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,"MO",{"$f":"CC439","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",{"$f":"CC443","v":0},null,null,null,null,"ShareOfOtherTaxedIncome","ShareOfTaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"MO",{"$f":"CC447","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,"75.1","MO",{"$f":"CC451","v":0},null,null,null,null,null,"ShareOfOtherTaxedIncomeFIGclaim"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"76.1","MO",{"$f":"CC460","v":0},null,null,null,null,"TotalTaxedAndUntaxedIncomeFIGclaim"]
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[]
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{"sheet":"Partnership (3)","index":18,"n_rows":574,"n_cols":94,"rows_kept":574,"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]
[null,null,null,null,null,null,null,null,null,null,null,"utr"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"description"]
[null,null,null,null,null,null,null,null,null,null,null,4.7]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.28]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.3099999999999996]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.37]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.3600000000000003]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.4400000000000004]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.51]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.55]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"xxx"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.5999999999999996]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.43]
[]
[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.68]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.71]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.75]
[]
[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.74]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.76]
[]
[null,null,null,null,null,null,null,null,null,null,null,4.78]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"cccc"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,"gains"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Partnership (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 2025 to 5 April 2026 (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,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp0 + 1 & \" of \" & tupp25)","v":""},null,null,null,{"$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,{"$f":"IF(AP172<>AP198,\"Please check the UTR\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,"Partnership reference number",null,null,3,null,"If you answered 'Yes' in box 3Q, enter the date you",null,null,{"$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,"became a partner 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(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM182),ISBLANK(AM182)),\"\",\"Please enter a date\")","v":""},null,{"$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,{"$f":"K54&\"\"","v":""},null,null,"4Q",null,"Did you cease being a partner in this partnership",null,null,{"$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,"after 5 April 2025 but before 6 April 2026?",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,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"You must put a tick in one box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q",null,"Did you become a partner in this partnership after",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,"5 April 2025? Yoou must put a tick in one box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes            No",{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,4,null,"If you answered 'Yes' in box 4Q enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date you left this partnership DD/MM/YYYY"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"IF(ISERROR(SUM(AP173:AP188)),0,11-MOD(SUM(AP173:AP188),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP197>9,AP197-9,AP197)","v":0}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(AM173,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM182=0,endyear,MIN(AM182,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"IF(OR(AZ270=TRUE,AND(AZ267=FALSE,AX237-ABS(AX270)<6845)),0,INT((AO201-AO200+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2026 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 2025–26 (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(AN213>=0,AN213+AH212+AM201,MAX(0,AH212+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,{"$f":"AH203+AH208-AM205","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN213","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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":"AM212-AS238","v":0},{"$f":"IF(AX229<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS234>AS229,\"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 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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX229+AX233","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2025–26 - see the working sheet",null,null,22,null,"Loss from this tax year set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"for 2025–26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN214<0,-AN214,0)","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,"21.1",null,"Adjustment to losses as a result of a claim under the",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,"foreign income and gains (FIG) regime",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,null,null,null,null,null,null,{"$f":"IF(parfu3_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX220-AS238,AX220+AS250-AX250-AX254))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2025-26 are less than £6,845, 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 2025-26 are less than £6,845,",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,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,AZ270=FALSE,supplementary4,Self_employment!BR347=FALSE,'Self_employment short 1'!AD155=FALSE,Lloyds!J256=FALSE,Partnership!AZ270=FALSE,AX237>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ267=TRUE,calc!D1405>=6845),\"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 06/04/2026"}]
[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,"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,{"$f":"BD293+BD297","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD304+BI293-BI297","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"BD300+BI301","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"35.1",null,"Amount claimed under the foreign 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,"(FIG) regime"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,36,null,"Share of profit or loss for 2025–26 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,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD315+BD319-BD323)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"against profits (up to the amount in box 36 + box 37)",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,{"$f":"K98","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2025–26 total income",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 42, 43 and 44 are not in use"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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 2025–26 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,{"$f":"BN350+BN354-BN358","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0},null,null,null,null,{"$f":"BN368+BN372-BN376","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"55.1",null,"Amount claimed under the foreign 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,"including adjustment for the tax year",null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"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 2025–26 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,{"$f":"MAX(0,BN383+BN387-BN391-BN395)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"60.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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,{"$f":"BI319+BN361+BS368+BN398","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"BX451-CC436","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX436-BX440","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,"70.1",null,"Amount claimed under the foreign income and gains",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,"(FIG) regime",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,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,"75.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(FIG) regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"76.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 ",null,null,null,null,"(FIG) regime in respect of share of total taxed 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,"minus box 75)",null,null,null,null,"untaxed income other than that taxable at 10% and 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX237+CC429+CC443-CC447","v":0},null,null,null,null,"(box 20.1 + box 55.1 + box 60.1 + box 75.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX241+BS372+BN402+CC451","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"BX467+BX472+CC468","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$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",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q","ZZ",{"$f":"IF(CI491>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouJoinThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AM173","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4Q","ZZ",{"$f":"IF(CI493>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouLeaveThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AM182","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH203","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",{"$f":"AH208","v":0},null,null,null,null,"TaxYearAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH212","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",{"$f":"AM201","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM205","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",{"$f":"AM212","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.3,"MO",{"$f":"AS229","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",{"$f":"AS234","v":0},null,null,null,null,"LossBroughtForwardUsedAgainstSpreadTransitionProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AS238","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",{"$f":"IF(AND(CI499>0,AX229=0),0.001,AX229)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AX233","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",{"$f":"IF(CI503=0.001,0.001,AX237)","v":0},null,null,null,null,"TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1","MO",{"$f":"AU250","v":0},null,null,null,null,"TotalTaxableBusinessProfitsFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AS250","v":0},null,null,null,"ShareOfLosses","AdjustedLossForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"21.1","MO",{"$f":"AQ265","v":0},null,null,null,null,"AdjustedLossForYearFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AX250","v":0},null,null,null,null,"LossSetOffAgainstOtherIncome"]
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{"sheet":"Partnership (4)","index":19,"n_rows":574,"n_cols":94,"rows_kept":574,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
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[null,"This is the fourth PARTNERSHIP section of SA2000 and looks like:"]
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[null,"Click with the mouse to go to:"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership details"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP172<>AP198,\"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 answered 'Yes' in box 3Q, enter the date you",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},{"$f":"SUBSTITUTE(AH172,\" \",\"\")","v":"0"},null,null,null,"became a partner DD/MM/YYYY",null,null,{"$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,{"$f":"IF(AND(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM182),ISBLANK(AM182)),\"\",\"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,{"$f":"K54&\"\"","v":""},null,null,"4Q",null,"Did you cease being a partner in this partnership",null,null,{"$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,"after 5 April 2025 but before 6 April 2026?",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,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"You must put a tick in one box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q",null,"Did you become a partner in this partnership after",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,"5 April 2025? Yoou must put a tick in one box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes            No",{"$f":"IF(OR(ISNUMBER(AM173),ISBLANK(AM173)),\"\",\"Please enter a date\")","v":""},null,4,null,"If you answered 'Yes' in box 4Q enter the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"date you left this partnership DD/MM/YYYY"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 5 is not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"IF(ISERROR(SUM(AP173:AP188)),0,11-MOD(SUM(AP173:AP188),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP197>9,AP197-9,AP197)","v":0}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(AM173,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM182=0,endyear,MIN(AM182,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"IF(OR(AZ270=TRUE,AND(AZ267=FALSE,AX237-ABS(AX270)<6845)),0,INT((AO201-AO200+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2026 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 2025–26 (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(AN213>=0,AN213+AH212+AM201,MAX(0,AH212+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,{"$f":"AH203+AH208-AM205","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN213","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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":"AM212-AS238","v":0},{"$f":"IF(AX229<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS234>AS229,\"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 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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX229+AX233","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2025–26 - see the working sheet",null,null,22,null,"Loss from this tax year set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"for 2025–26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN214<0,-AN214,0)","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,"21.1",null,"Adjustment to losses as a result of a claim under the",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,"foreign income and gains (FIG) regime",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,null,null,null,null,null,null,{"$f":"IF(parfu4_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX220-AS238,AX220+AS250-AX250-AX254))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2025-26 are less than £6,845, 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 2025-26 are less than £6,845,",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,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,AZ270=FALSE,supplementary4,Self_employment!BR347=FALSE,'Self_employment short 1'!AD155=FALSE,Lloyds!J256=FALSE,Partnership!AZ270=FALSE,AX237>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ267=TRUE,calc!D1405>=6845),\"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 06/04/2026"}]
[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,"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,{"$f":"BD293+BD297","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD304+BI293-BI297","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"BD300+BI301","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"35.1",null,"Amount claimed under the foreign 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,"(FIG) regime"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,36,null,"Share of profit or loss for 2025–26 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,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD315+BD319-BD323)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"against profits (up to the amount in box 36 + box 37)",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,{"$f":"K98","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2025–26 total income",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 42, 43 and 44 are not in use"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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 2025–26 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,{"$f":"BN350+BN354-BN358","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0},null,null,null,null,{"$f":"BN368+BN372-BN376","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"55.1",null,"Amount claimed under the foreign 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,"including adjustment for the tax year",null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"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 2025–26 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,{"$f":"MAX(0,BN383+BN387-BN391-BN395)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"60.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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,{"$f":"BI319+BN361+BS368+BN398","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"BX451-CC436","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX436-BX440","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,"70.1",null,"Amount claimed under the foreign income and gains",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,"(FIG) regime",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,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,"75.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(FIG) regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"76.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 ",null,null,null,null,"(FIG) regime in respect of share of total taxed 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,"minus box 75)",null,null,null,null,"untaxed income other than that taxable at 10% and 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX237+CC429+CC443-CC447","v":0},null,null,null,null,"(box 20.1 + box 55.1 + box 60.1 + box 75.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX241+BS372+BN402+CC451","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"BX467+BX472+CC468","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$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",{"$f":"LEFT(AH175&AH176,28)","v":""},null,null,null,null,"PartnershipDescription"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q","ZZ",{"$f":"IF(CI491>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouJoinThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AM173","v":0},null,null,null,null,"DateJoinedPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4Q","ZZ",{"$f":"IF(CI493>0,\"yes\",\"no\")","v":"no"},null,null,null,null,"DidYouLeaveThePartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AM182","v":0},null,null,null,null,"DateLeftPartnership"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"MO",{"$f":"AH203","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",{"$f":"AH208","v":0},null,null,null,null,"TaxYearAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"MO",{"$f":"AH212","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",{"$f":"AM201","v":0},null,null,null,null,"AveragingAdjustment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"MO",{"$f":"AM205","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",{"$f":"AM212","v":0},null,null,null,null,"AdjustedProfitForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.3,"MO",{"$f":"AS229","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",{"$f":"AS234","v":0},null,null,null,null,"LossBroughtForwardUsedAgainstSpreadTransitionProfit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"MO",{"$f":"AS238","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",{"$f":"IF(AND(CI499>0,AX229=0),0.001,AX229)","v":0},null,null,null,null,"TaxableProfitsAfterLosses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"MO",{"$f":"AX233","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",{"$f":"IF(CI503=0.001,0.001,AX237)","v":0},null,null,null,null,"TotalTaxableBusinessProfits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1","MO",{"$f":"AU250","v":0},null,null,null,null,"TotalTaxableBusinessProfitsFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AS250","v":0},null,null,null,"ShareOfLosses","AdjustedLossForYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"21.1","MO",{"$f":"AQ265","v":0},null,null,null,null,"AdjustedLossForYearFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AX250","v":0},null,null,null,null,"LossSetOffAgainstOtherIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$f":"AX254","v":0},null,null,null,null,"LossToBeCarriedBack"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"AX258","v":0},null,null,null,null,"TotalLossToCarryForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"ZZ",{"$f":"IF(AZ267=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,null,null,null,null,null,null,null,null,null,null,null,"class 2 £","MO",{"$f":"IF(CI512=\"yes\",0.01,0)+calc!J1400","v":0},null,null,null,null,"Class2NICamount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"ZZ",{"$f":"IF(AZ270=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",{"$f":"IF(AZ270=TRUE,0,AX270)","v":0},null,null,null,null,"AdjustmentToClass4NICProfits"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,75,"MO",{"$f":"CC447","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,"75.1","MO",{"$f":"CC451","v":0},null,null,null,null,null,"ShareOfOtherTaxedIncomeFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,76,"MO",{"$f":"BX459","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,"76.1","MO",{"$f":"CC460","v":0},null,null,null,null,"TotalTaxedAndUntaxedIncomeFIGclaim"]
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{"sheet":"Partnership (5)","index":20,"n_rows":574,"n_cols":94,"rows_kept":574,"cut":false,"hidden":false,"merged":[[174,33,174,34],[175,33,175,34]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the fifth PARTNERSHIP section of SA2000 and looks like:"]
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[]
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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]
[]
[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,4.43]
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[null,null,null,null,null,null,null,null,null,null,null,"4.68a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.68]
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[null,null,null,null,null,null,null,null,null,null,null,4.71]
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[null,null,null,null,null,null,null,null,null,null,null,4.75]
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[null,null,null,null,null,null,null,null,null,null,null,"4.75a"]
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[null,null,null,null,null,null,null,null,null,null,null,4.74]
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[null,null,null,null,null,null,null,null,null,null,null,4.76]
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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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[null,null,null,null,null,null,null,null,null,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 2025 to 5 April 2026 (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,{"$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<>AP198,\"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 answered 'Yes' in box 3Q, enter the date you",null,null,{"$f":"LEFT(AI172,1)","v":"0"}]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AH203<>0,AH172=0),\"Please enter a reference number\",\"\")","v":""},null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(AM182),ISBLANK(AM182)),\"\",\"Please enter a date\")","v":""},null,{"$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,{"$f":"K54&\"\"","v":""},null,null,"4Q",null,"Did you cease being a partner in this partnership",null,null,{"$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,"after 5 April 2025 but before 6 April 2026?",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,{"$f":"IF(AND(AH172>0,AH175&AH176=\"\"),\"Please enter a name\",\"\")","v":""},null,null,null,null,"You must put a tick in one box",null,null,{"$f":"MID($AI$172,6,1)*10","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3Q",null,"Did you become a partner in this partnership after",null,null,null,null,"Yes             No"]
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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,"date you left this partnership DD/MM/YYYY"]
[]
[]
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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,{"$f":"MID($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,{"$f":"IF(ISERROR(SUM(AP173:AP188)),0,11-MOD(SUM(AP173:AP188),11))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AP197>9,AP197-9,AP197)","v":0}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"MAX(AM173,startyear)","v":45753}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,null,"Your share of the partnership's profit or loss ",null,null,null,null,null,null,{"$f":"IF(AM182=0,endyear,MIN(AM182,endyear))","v":46117}]
[null,null,null,null,null,null,null,null,null,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,{"$f":"IF(OR(AZ270=TRUE,AND(AZ267=FALSE,AX237-ABS(AX270)<6845)),0,INT((AO201-AO200+1)/7))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2026 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 2025–26 (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(AN213>=0,AN213+AH212+AM201,MAX(0,AH212+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,{"$f":"AH203+AH208-AM205","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AN213","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,"FP 1",null,null,null,null,null,null,null,null,null,null,null,null,null,"Loss brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"from earlier years"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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":"AM212-AS238","v":0},{"$f":"IF(AX229<0,\"18 must not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16.4",null,"Loss brought forward from earlier years set off against",null,null,19,null,"Any other business income not included in the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this year’s spread of the transition profit (up to the",null,null,null,null,"partnership accounts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount in box 16.3)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AS234>AS229,\"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 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,"against this year's adjusted profit",null,null,null,null,{"$f":"AX229+AX233","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership's trading or professional losses"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Adjusted loss for 2025–26 - see the working sheet",null,null,22,null,"Loss from this tax year set off against other income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in the notes",null,null,null,null,"for 2025–26"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AN214<0,-AN214,0)","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,"21.1",null,"Adjustment to losses as a result of a claim under the",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,"foreign income and gains (FIG) regime",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,null,null,null,null,null,null,{"$f":"IF(parfu5_print_page_1losscf<0,\"Don't forget the loss b/fwd\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"Total loss to carry forward after all other set-offs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"– including unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(AM212>0,AX220-AS238,AX220+AS250-AX250-AX254))","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2025-26 are less than £6,845, 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 2025-26 are less than £6,845,",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,{"$f":"IF(AND(dobself>0,dobself<Extra!B577,AZ270=FALSE,supplementary4,Self_employment!BR347=FALSE,'Self_employment short 1'!AD155=FALSE,Lloyds!J256=FALSE,Partnership!AZ270=FALSE,AX237>0),\"Warning - age, exception\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AZ267=TRUE,calc!D1405>=6845),\"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 06/04/2026"}]
[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,"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,{"$f":"BD293+BD297","v":0},null,null,null,null,"minus box 33)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD304+BI293-BI297","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"BD300+BI301","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"35.1",null,"Amount claimed under the foreign 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,"(FIG) regime"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,36,null,"Share of profit or loss for 2025–26 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,{"$f":"K76","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Adjustment to profit or loss from UK property in box 36",null,null,41,null,"Taxable profit after adjustments and losses (if box 36 +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"including adjustments for the tax year",null,null,null,null,"box 37 minus box 38 is positive or zero)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,BD315+BD319-BD323)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"against profits (up to the amount in box 36 + box 37)",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,{"$f":"K98","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss set off against 2025–26 total income",null,null,"41.2",null,"Unused residential property finance costs brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- this will be unusual"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 42, 43 and 44 are not in use"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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 2025–26 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,{"$f":"BN350+BN354-BN358","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from offshore funds"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,null,"Share of income from offshore funds – from box 18",null,null,55,null,"Taxable income after adjustments and foreign tax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(box 52 + box 53 minus box 54)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"K74","v":0},null,null,null,null,{"$f":"BN368+BN372-BN376","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"55.1",null,"Amount claimed under the foreign 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,"including adjustment for the tax year",null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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,"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 2025–26 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,{"$f":"MAX(0,BN383+BN387-BN391-BN395)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"60.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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,{"$f":"BI319+BN361+BS368+BN398","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Your share of the partnership’s taxed income and dividend income"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,null,"Dividend income – from boxes 14A and 22A on the",null,null,72,null,"Total foreign tax taken off–only if Foreign Tax Credit "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Partnership Statement",null,null,null,null,"Relief is not being claimed on 'Foreign' pages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"BX451-CC436","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,null,"Share of other taxed income – from box 23"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,null,"Total dividend income (box 68 minus box 69)",null,null,null,null,"on the Partnership Statement"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BX436-BX440","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,"70.1",null,"Amount claimed under the foreign income and gains",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,"(FIG) regime",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,71,null,"Share of taxed income taxable at 20% – from box 22",null,null,"75.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"on the Partnership Statement",null,null,null,null,"(FIG) regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"76.1",null,"Amount claimed under the foreign 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,null,null,null,null,null,null,null,null,null,"taxable at 10% and 20% (box 20 + box 67 + box 74 ",null,null,null,null,"(FIG) regime in respect of share of total taxed 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,"minus box 75)",null,null,null,null,"untaxed income other than that taxable at 10% and 20%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX237+CC429+CC443-CC447","v":0},null,null,null,null,"(box 20.1 + box 55.1 + box 60.1 + box 75.1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AX241+BS372+BN402+CC451","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"BX467+BX472+CC468","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA104F",null,null,null,null,"FP 5"]
[]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,"MO",{"$f":"CC436","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",{"$f":"CC439","v":0},null,null,null,null,null,"TaxedIncomeTaxableAt20Percent"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,"MO",{"$f":"CC443","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",{"$f":"CC447","v":0},null,null,null,null,null,"TotalForeignTaxTakenOff"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"75.1","MO",{"$f":"CC451","v":0},null,null,null,null,null,"ShareOfOtherTaxedIncomeFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"BX459","v":0},null,null,null,null,"ShareOfTotalTaxedAndUntaxedIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"76.1","MO",{"$f":"CC460","v":0},null,null,null,null,"TotalTaxedAndUntaxedIncomeFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",{"$f":"BX467","v":0},null,null,null,"ShareOfPartnershipTaxPayed","ShareOfIncomeTaxTakenOffPartnershipIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78,"MO",{"$f":"BX472","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",{"$f":"CC468","v":0},null,null,null,null,"ShareOfTaxTakenOffTradingIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,"MO",{"$f":"CC471","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(CI488:CI572)),1,SUM(CI488:CI572))","v":0}]

{"sheet":"Land_property","index":21,"n_rows":178,"n_cols":40,"rows_kept":178,"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,{"$f":"NOT(V32)","v":true},false]
[]
[null,null,null,null,null,null,null,null,"For help filling in this form go to www.gov.uk/taxreturnforms and read the notes and helpsheets."]
[null,null,null,null,null,null,null,null,"UK property details"]
[]
[null,null,null,null,null,null,null,null,1,null,"Number of properties rented out",null,null,3,null,"If you have any income from property let jointly,"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[null,null,null,null,null,null,null,null,2,null,"If all property income ceased in 2025-26 and you"]
[null,null,null,null,null,null,null,null,null,null,"do not expect to receive such income in 2026-27,",null,null,4,null,"If you are claiming Rent a Room relief and"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box and consider if you need to",null,null,null,null,"your rents are £7,500 or less (or £3,750 if"]
[null,null,null,null,null,null,null,null,null,null,"fill in the 'Capital Gains Tax summary' page",null,null,null,null,"let jointly), put a tick in the box",null,false]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,false]
[]
[null,null,null,null,null,null,null,null,"Boxes 5 to 19 are no longer in use – income and expenses shoud be included in boxes 20 to 45 below - read the notes"]
[]
[null,null,null,null,null,null,null,null,"Property income",null,null,null,{"$f":"IF(tupp25=99,\"\",\"Page \" & tupp4 + 2 & \" of \" & tupp25)","v":""},null,null,null,{"$f":"checkprt","v":""}]
[null,null,null,null,null,null,null,null,"Do not include furnished holiday lettings, Real Estate Investment Trust or Property Authorised Investment Funds dividends/"]
[null,null,null,null,null,null,null,null,"distributions here."]
[]
[null,null,null,null,null,null,null,null,20,null,"Total rents and other income from property",null,null,21,null,"Tax taken off any income in box 20 "]
[]
[]
[null,null,null,null,null,null,null,null,"20.1",null,"Property income allowance – read the notes",null,null,22,null,"Premiums for the grant of a lease – from box E"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"on the working sheet"]
[]
[null,null,null,null,null,null,null,null,"20.2",null,"If you’ve used traditional accounting rather than"]
[null,null,null,null,null,null,null,null,null,null,"cash basis to calculate your income and expenses",null,null,23,null,"Reverse premiums and inducements"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,"Property expenses"]
[]
[null,null,null,null,null,null,null,null,24,null,"Rent, rates, insurance and ground rents",null,null,27,null,"Legal, management and other professional fees"]
[]
[]
[null,null,null,null,null,null,null,null,25,null,"Property repairs and maintenance",null,null,28,null,"Costs of services provided, including wages"]
[]
[]
[null,null,null,null,null,null,null,null,26,null,"Non-residential property finance costs",null,null,29,null,"Other allowable property expenses"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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,31,null,"Balancing charges",null,null,38,null,"Adjusted profit 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,null,null,null,null,null,null,null,{"$f":"MAX(0,AC100)","v":0},{"$f":"IF(lp_print_page_2lossbf>AB99,\"Reduce loss bf, too high\",\"\")","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,{"$f":"K53+P57+P60+W95+W98-SUM(K66:K72)-SUM(P66:P72)-W101-W104-W107-W111-W114-W117-W120-W124-AB95-K56","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,null,"Loss brought forward used against this year’s profits"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,null,"The Structures and Buildings Allowance",null,null,null,null,null,null,null,null,"Loss brought forward not used against this year’s profits"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,null,"Taxable profit for the year (box 38 minus box 39)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AB99-AB102)","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,{"$f":"MAX(0,-AC100)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Buildings Allowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,null,"Loss set-off against 2025-26 total income – this will"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"be unusual"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Box 34 is not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,null,"Loss to carry forward to following year, including"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"34.1",null,"Zero-emission car allowance",null,null,null,null,"unused losses brought forward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AB99>0,AB105>0),0,IF(AB99>0,AB102-AB99,AB109+AB102-AB113))+SUM(AF104)","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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA105",null,null,null,null,"UKP 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"ZZ",{"$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",{"$f":"IF(R44,\"yes\",\"\")","v":""},null,null,null,null,"RentARoomReliefClaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"MO",{"$f":"K53","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",{"$f":"K56","v":0},null,null,null,null,"PropertyIncomeAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.2","ZZ",{"$f":"IF(R60=TRUE,\"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",{"$f":"P53","v":0},null,null,null,null,"TaxTakenOffAnyIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"MO",{"$f":"P57","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",{"$f":"P60","v":0},null,null,null,null,"ReversePremiumsAndInducements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"MO",{"$f":"K66","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",{"$f":"K69","v":0},null,null,null,null,"RepairsAndMaintenance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"MO",{"$f":"K72","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",{"$f":"P66","v":0},null,null,null,null,"LegalManagementAndProfessionalFees"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"MO",{"$f":"P69","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",{"$f":"P72","v":0},null,null,null,null,"OtherPropertyExpenses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"MO",{"$f":"W95","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",{"$f":"W98","v":0},null,null,null,null,"BalancingCharges"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"MO",{"$f":"W101","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",{"$f":"W104","v":0},null,null,null,null,"TheStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"33.1","MO",{"$f":"W107","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",{"$f":"W111","v":0},null,null,null,null,"FreeportAndInvestmentZonesStructuresAndBuildingsAllowance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"34.1","MO",{"$f":"W117","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",{"$f":"W120","v":0},null,null,null,null,"EnhancedCapitalAllowances"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"MO",{"$f":"W124","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",{"$f":"AB95","v":0},null,null,null,null,"RentARoomExemptAmount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AB99","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",{"$f":"AB102","v":0},null,null,null,null,"LossBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"AB105","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",{"$f":"AB109","v":0},null,null,null,null,"AdjustedLossForTheYear"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"AB117","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",{"$f":"AB120","v":0},null,null,null,null,"ResidentialFinanceCosts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"AB123","v":0},null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[]
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{"sheet":"Foreign","index":22,"n_rows":517,"n_cols":121,"rows_kept":517,"cut":false,"hidden":false,"merged":[[100,21,100,23],[254,46,254,47],[250,46,250,47],[247,46,247,47],[243,46,243,47],[240,46,240,47],[233,46,233,47],[234,46,234,47],[235,46,235,47],[236,46,236,47],[271,68,271,69],[277,68,277,69],[227,41,227,46],[382,96,382,101],[237,46,237,47]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[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,null,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 2025 to 5 April 2026 (2025-26)"]
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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. You can use these pages to"]
[null,null,null,null,null,null,null,null,"make a claim under the foreign income and gains (FIG) regime. To get notes and helpsheets that will help you fill in this form,"]
[null,null,null,null,null,null,null,null,"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,"• Page F 6 and F 7 is for claiming Foreign Tax Credit Relief on"]
[null,null,null,null,null,null,null,null,null,null,"  Foreign Tax Credit Relief.",null,null,null,null,"  income and capital gains included elsewhere on your tax"]
[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,"  return; and for entering other overseas income, gains from"]
[null,null,null,null,null,null,null,null,null,null,"  interest, dividends, pensions and social security benefits",null,null,null,null,"  offshore funds and gains on foreign life insurance policies."]
[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,null,null,null,null,null,null,"   of columns A, B or C on page F 2, ensure you also",null,null,null,null,"• Page F 8 is a continuation for other overseas income"]
[null,null,null,null,null,null,null,null,null,null,"   consider columns D, E and F on page F 3.",null,null,null,null,"  and gains, and for claiming Foreign Tax Credit Relief on"]
[null,null,null,null,null,null,null,null,null,null,"• Pages F 4 and F 5 are for foreign property income.",null,null,null,null,"  employment, self-employment and other income included"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"  elsewhere on your tax return."]
[]
[]
[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 06/04/2026"}]
[null,null,null,null,null,null,null,null,"SA106",null,null,null,null,"F 1"]
[]
[]
[]
[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",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,"received 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"]
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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,{"$f":"IF(OR(AND(U104>\"\",LEN(U104)<3),AND(U104=\"\",W104>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.1",null,"Total claimed under the FIG regime"]
[]
[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,{"$f":"IF(OR(AND(U120>\"\",LEN(U120)<3),AND(U120=\"\",W120>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL120,W120*AM120,AM120*(W120-Y120))","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,{"$f":"SUM(AE120:AE130)","v":0},null,null,null,null,{"$f":"SUM(AJ120:AJ130)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.1",null,"Total claimed under the FIG regime"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remitted foreign income excluding dividends",null,null,null,null,null,null,null,null,null,"Remitted foreign income excluding dividends continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(U137>\"\",LEN(U137)<3),AND(U137=\"\",W137>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL137,W137*AM137,AM137*(W137-Y137))","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,{"$f":"SUM(AE137:AE137)","v":0},null,null,null,null,{"$f":"SUM(AJ137:AJ137)","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,{"$f":"IF(OR(AND(U141>\"\",LEN(U141)<3),AND(U141=\"\",W141>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,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,{"$f":"SUM(AE141:AE141)","v":0},null,null,null,null,{"$f":"SUM(AJ141:AJ141)","v":0}]
[]
[null,null,null,null,null,null,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",null,null,"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,{"$f":"IF(OR(AND(U147>\"\",LEN(U147)<3),AND(U147=\"\",W147>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL147,W147*AM147,AM147*(W147-Y147))","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,{"$f":"IF(OR(AND(U148>\"\",LEN(U148)<3),AND(U148=\"\",W148>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL148,W148*AM148,AM148*(W148-Y148))","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,{"$f":"IF(OR(AND(U149>\"\",LEN(U149)<3),AND(U149=\"\",W149>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"IF(OR(AND(U150>\"\",LEN(U150)<3),AND(U150=\"\",W150>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL150,W150*AM150,AM150*(W150-Y150))","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,{"$f":"SUM(AE147:AE150)","v":0},null,null,null,null,{"$f":"SUM(AJ147:AJ150)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.1",null,"Total claimed under the FIG regime"]
[]
[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,{"$f":"IF(OR(AND(U158>\"\",LEN(U158)<3),AND(U158=\"\",W158>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL158,W158*AM158,AM158*(W158-Y158))","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,{"$f":"SUM(AE158:AE158)","v":0},null,null,null,null,{"$f":"SUM(AJ158:AJ158)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11.1",null,"Total claimed under the FIG regime"]
[]
[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"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"- read Helpsheet 262. 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,{"$f":"IF(OR(AND(U166>\"\",LEN(U166)<3),AND(U166=\"\",W166>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AL166,W166*AM166,AM166*(W166-Y166))","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,{"$f":"V103&V104&V105&V106&V107&V108&V109&V110&V111&V112&V113&V120&V121&V122&V123&V124&V125&V126&V127&V128&V129&V130&V147&V148&V149&V150&V158&V166","v":""},null,null,null,null,null,null,12,null,"Total of column above ",null,null,13,null,"Total of column above "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AE166:AE166)","v":0},null,null,null,null,{"$f":"SUM(AJ166:AJ166)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"13.0",null,"Total claimed under the FIG regime"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Amount of residential property income or restricted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"finance costs associated with income in box 13 for calculating relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"for residential finance costs – use the Working Sheet in the notes",null,null,"13.1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unused residential property finance costs brought forward",null,null,"13.2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"},null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA106",null,null,"F 2",null,null,null,null,"SA106",null,null,null,null,"F3"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Income from land and property abroad",null,null,null,null,null,null,null,null,null,null,{"$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 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",null,null,null,null,null,null,null,null,null,null,null,null,"take 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,null,null,null,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,"Box 22 is not in use",null,null,null,null,{"$f":"AW204+AW207+AW210-AQ199-BE196-BE199-BE205-BE208-BJ196","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"AQ196+AW195-AW199","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,null,null,null,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,"Box 22 is not in use",null,null,null,null,{"$f":"AW223+AW226+AW229-AQ218-BE215-BE218-BE224-BE227-BJ215","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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":"AQ215+AW214-AW218","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,"www.sa2000.co.uk/foreigncountrycodes.pdf",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(AQ234>\"\",LEN(AQ234)<3),AND(AQ234=\"\",AU234<>0)),\"Please check code\",\"\")","v":""},null,null,{"$f":"BJ202","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(BL234,BM234*AU234,BM234*(AU234-AY234)))","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,{"$f":"IF(OR(AND(AQ235>\"\",LEN(AQ235)<3),AND(AQ235=\"\",AU235<>0)),\"Please check code\",\"\")","v":""},null,null,{"$f":"BJ221","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,IF(BL235,BM235*AU235,BM235*(AU235-AY235)))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ236>\"\",LEN(AQ236)<>3),AND(AQ236=\"\",AU236<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL236,BM236*AU236,BM236*(AU236-AY236))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ237>\"\",LEN(AQ237)<>3),AND(AQ237=\"\",AU237<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL237,BM237*AU237,BM237*(AU237-AY237))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(AQ238>\"\",LEN(AQ238)<>3),AND(AQ238=\"\",AU238<>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(BL238,BM238*AU238,BM238*(AU238-AY238))","v":0},null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AR234&AR235","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,{"$f":"SUM(AU234:AV238)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Total loss brought forward from earlier years"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Total taxable profits (if box 25 minus ",null,null,28,"Total foreign tax ",null,null,null,29,null,"Total of column above",null,null,30,null,"Total taxable amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 26 is a positive amount)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MAX(0,AU241-AU244)","v":0},null,null,null,{"$f":"SUM(AY234:AY238)","v":0},null,null,null,null,null,{"$f":"SUM(BE234:BE238)","v":0},null,null,null,null,{"$f":"MAX(0,SUM(BJ234:BJ238)-AU244*1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Losses"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Loss offset against total income ",null,null,null,null,null,null,null,null,null,null,null,null,"30.1",null,"Total claimed under the FIG regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Total loss to carry forward to the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"following year"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AU241-AU244>=0,0,-AU241+AU244-AU251)","v":0},null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"},null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[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,"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,"Capital gains – Foreign Tax Credit Relief and Special Withholding Tax ",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,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Boxes 41 and 42 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,33,null,"Amount of chargeable gain under UK rules",null,null,null,null,37,null,"Foreign tax paid",null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,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,34,null,"Number of days over which UK gain accrued",null,null,null,null,38,null,"To claim Foreign Tax Credit Relief, put a tick in the box",null,null,null,null,null,null,"(excluding the amounts entered in box 13) – enter the",null,null,null,null,46,null,"If you have omitted income from boxes 11, 13 or 58 to 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"amount of the gain",null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,35,null,"Amount of chargeable gain under foreign tax rules",null,null,null,null,39,null,"Total Foreign Tax Credit Relief on gains",null,null,null,null,44,null,"Number of years",null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,36,null,"Number of days over which foreign gain accrued",null,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 continued"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"A Country or territory code",null,null,"B Amount of income arising or",null,null,null,"C Foreign tax taken off",null,null,null,null,null,null,"D Special Withholding Tax and",null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"   received before any tax taken off",null,null,null,null,null,null,null,null,null,null,"   any UK tax taken off",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,null,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-savings income arising in non-resident settlor interested trusts - include non-UK property income but consider box 49 and 49.1"]
[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,{"$f":"IF(OR(AND(BQ288>\"\",LEN(BQ288)<3),AND(BQ288=\"\",BT288>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,47,null,null,null,null,null,null,48,null,{"$f":"IF(CO288=TRUE,CP288*BT288,CP288*(BT288-BX288))","v":0},null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"48.1",null,"Total claimed under the FIG regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 overseas residential property income or restricted"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"finance costs for non-resident trust for residential finance costs",null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unused overseas residential property finance costs brought"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 in relation to box 48",null,null,null,null,"49.1"]
[]
[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,"Savings income arising in non-resident settlor interested trusts",null,null,null,null,null,null,null,null,null,null,null,null,null,"Savings income arising in non-resident settlor interested trusts continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ298>\"\",LEN(BQ298)<3),AND(BQ298=\"\",BT298>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,50,null,null,null,null,null,null,51,null,{"$f":"IF(CO298=TRUE,CP298*BT298,CP298*(BT298-BX298))","v":0},null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"51.1",null,"Total claimed under the FIG regime"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend income arising in non-resident settlor interested trusts",null,null,null,null,null,null,null,null,null,null,null,null,null,"Dividend income arising in non-resident settlor interested trusts continued"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AND(BQ303>\"\",LEN(BQ303)<3),AND(BQ303=\"\",BT303>0)),\"Please check code\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,52,null,null,null,null,null,null,53,null,{"$f":"IF(CO303=TRUE,CP303*BT303,CP303*(BT303-BX303))","v":0},null,null,null,1]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"53.1",null,"Total claimed under the FIG regime"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Discretionary income from in non-settlor interested non resident trusts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"54.1",null,"Total claimed under the FIG regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,"Capital sums paid to settlor by trustees of non-resident trusts"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"55.1",null,"Total claimed under the FIG regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 disposal of holdings in offshore fund - excluding amounts 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"56.1",null,"Total claimed under the FIG regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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-trade income - excluding the amounts 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"57.1",null,"Total claimed under the FIG regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 6",null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"},null,null,null,"SA106",null,null,null,null,null,"F 7",null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[]
[]
[]
[]
[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,null,null,"Other overseas income and gains continued"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,null,"Benefits received by non-transferors from a person",null,null,null,61,null,"Benefits chargeable on you under the Onward Gifts 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 in the year taxable under the Transfer of Assets",null,null,null,null,null,"taxable under ToAA – if you’re omitting income from 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,"Abroad (ToAA) legislation – if you’re omitting income from",null,null,null,null,null,"section because you’re claiming an exemption, see box 46"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 section because you’re claiming an exemption, see box 46"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"61.1",null,"Amount claimed under the FIG regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"58.1",null,"Amount claimed under the FIG regime"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,62,null,"Benefits received by settlor in the year from a"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"Benefits received by transferor in the year from a",null,null,null,null,null,"settlement matched to Transitional Trust Income (TTI)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"person abroad matched to Transitionally Protected",null,null,null,null,null,"or Protected Foreign Source Income (PFSI) taxable"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 (TPI) or Protected Foreign Source Income (PFSI) ",null,null,null,null,null,"under settlements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 under ToAA – if you’re omitting income from 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,"section because you’re claiming an exemption, see box 46"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"62.1",null,"Amount claimed under the FIG regime"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"59.1",null,"Amount claimed under the FIG regime"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,63,null,"Benefits received by close family member 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"settlor in the year from a settlement matched to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,null,"Benefits chargeable on you under the Close Family",null,null,null,null,null,"Transitional Trust Income (TTI) or Protected Foreign"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Member rules taxable under ToAA – if you’re omitting",null,null,null,null,null,"Source Income (PFSI) taxable under settlements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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",null,"Amount claimed under the FIG regime"]
[]
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[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the TRUSTS 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,"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 2025 to 5 April 2026 (2025-26)"]
[]
[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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,"SA107",null,null,null,null,"T 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,"22.1",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime"]
[]
[]
[]
[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":"V141&W141&X141&Y141&Z141&AA141&AB141","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA107",null,null,null,null,"T 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"MO",{"$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,"22.1","MO",{"$f":"V121","v":0},null,null,null,null,null,"ForeignEstateIncomeFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"MO",{"$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",{"$f":"V129","v":0},null,null,null,"ForeignTax"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"MO",{"$f":"V137","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",{"$f":"AA134","v":0},null,null,null,null,"UnusedResidentialFinanceCostsBroughtForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Z2",{"$f":"LEFT(TRIM(U141&U142&U143&U144&U145&U146),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(AH151:AH177)),999,SUM(AH151:AH177))","v":0}]

{"sheet":"CG summary","index":25,"n_rows":395,"n_cols":69,"rows_kept":395,"cut":false,"hidden":false,"merged":[[158,26,158,27],[202,33,202,34]]}
[]
[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",{"$f":"K73+K105+V130+V164+AH191","v":0},"<--- change"]
[null,null,null,null,null,null,null,null,null,null,"total losses",{"$f":"K81+P96+AA133+AA155+AH199+SUM($AM$218)-SUM(cg_clog_loss)","v":0},"<--- change"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Summary of capital losses"]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's losses",null,null,null,null,{"$f":"K81+P96+AA133+AA155+AH199+SUM($AM$218)-SUM(cg_clog_loss)","v":0},"Clogged losses"]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's losses to be used against gains",null,null,null,null,{"$f":"MIN(L17-SUM(AM224)-SUM(AM193)-SUM(AM203),L16-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,{"$f":"P27+SUM(AM224)+SUM(AM193)+SUM(AM203)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"This year's gains after losses",null,null,null,null,{"$f":"L16-P27-SUM(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,{"$f":"MIN(P31,MAX(0,P31-calc!D1578))","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Brought forward losses from 96/97 up to last year"]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 96/97 up to last year used this year",null,null,null,null,{"$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},{"$f":"IF(ABS(P37+P45-AH218)>0.001,\"These two should equal box 5 below\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"Losses from 95/96 and earlier carried forward",null,null,null,null,{"$f":"P41-P45","v":0},{"$f":"IF(cg_print_page_8blosscf<0,\"Should not be negative\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Capital gains summary"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"SUMIF(cg_selectionll,4,cg_gainllp)+SUMIF(cg_selectionll,4,cg_gain2llp)+SUMIF(cg_selectionll,4,cg_gain3llp)+P73*0+SUMIF(cg_selectionll,4,cg_gain4llp)","v":0}]
[]
[null,null,null,null,null,null,null,null,"6.1",null,"Amount claimed under the foreign income and gains",null,null,"13A",null,"Carried interest (accruals basis) - the amount before"]
[null,null,null,null,null,null,null,null,null,null,"(FIG) regime",null,null,null,null,"any claim or election"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K77>0,\"You need to tick boxes 28 or 29\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K77>0,\"on the Non Residence pages\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,7,null,"Losses in the year – any losses included in boxes 9",null,null,"13B",null,"Gains on carried interest in the year - the sum of"]
[null,null,null,null,null,null,null,null,null,null,"and 11 amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,4,cg_lossllp)+SUMIF(cg_selectionll,4,cg_loss2llp)+SUMIF(cg_selectionll,4,cg_loss3llp)","v":0},null,null,null,null,"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,8,null,"If you are making any claim or election, put the",null,null,null,null,"included in this total"]
[null,null,null,null,null,null,null,null,null,null,"relevant code in the box",null,null,null,null,{"$f":"P73+P77","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"13C",null,"Amount claimed under the foreign income and gains"]
[null,null,null,null,null,null,null,null,9,null,"Total gains or losses on UK residential property reported",null,null,null,null,"(FIG) regime"]
[null,null,null,null,null,null,null,null,null,null,"on Capital Gains Tax UK Property Disposal returns"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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}]
[null,null,null,null,null,null,null,null,null,null,null,null,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 06/04/2026"}]
[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 Gains where Business Assets Disposal Relief (BADR) is being claimed"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"should be included in this section. 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,"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,null,null,{"$f":"COUNTIF(cg_selectionll,3)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Disposal proceeds",null,null,"17.4",null,"Other assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_totalll)+SUMIF(cg_selectionll,3,cg_costofsalell)","v":0},null,null,null,null,"Box 18 is not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Gains in the year, before losses - any gains included",null,null,null,null,"Gains from previous years"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 21 amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"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))","v":0}]
[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,"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,"17.0",null,"Amount claimed under the foreign income and gains",null,null,null,null,"amounts must be included in this total",{"$f":"IF(AB131>0,\"Post budget gains\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(FIG) regime",{"$f":"IF(V134>V130,\"Too high a claim\",\"\")","v":""},null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_lossllp)+SUMIF(cg_selectionll,3,cg_loss2llp)+SUMIF(cg_selectionll,3,cg_loss3llp)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(V134>0,\"You need to tick boxes 28 or 29\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(V134>0,\"on the Non Residence pages\",\"\")","v":""},null,20,null,"If you are making any claim or election, put the"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"17.1",null,"Enter the amount included in box 17 total relating to",null,null,null,null,"relevant code in the box"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"disposals of non-residential land and buildings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,null,"Total gains or losses on the disposal of an asset of"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"In boxes 17.2 to 17.4, enter the amounts in the box 17",null,null,null,null,"this type reported on Real Time Transaction returns"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"total that relates to a disposal where BADR is being",null,null,null,null,{"$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,"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,null,null,null,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,"17.2",null,"Residential property and non-residential land",null,null,null,null,{"$f":"SUMIF(cg_selectionll,3,cg_rttttaxll)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and buildings"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Listed shares and securities Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"Number of disposals",null,null,27,null,"Losses in the year - any losses included in box 29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"SUMIF(cg_selectionll,1,cg_gainllp)+SUMIF(cg_selectionll,1,cg_gain2llp)+SUMIF(cg_selectionll,1,cg_gain3llp)+SUMIF(cg_selectionll,1,cg_gain4llp)","v":0},null,null,null,null,null,null,null,"PRO = Provisional Rollover Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,null,"Tax on gains in box 29 already paid",null,null,"PRR = Private Residence Relief "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"26.1",null,"Amount claimed under the foreign income and gains",null,null,null,null,{"$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,"(FIG) regime",{"$f":"IF(V168>0,\"You need to tick boxes 28 or 29\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(V168>0,\"on the Non Residence pages\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG 2"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unlisted shares and securities Please read the notes before filling in this section."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,null,"Number of disposals",null,null,38,null,"Tax on gains in box 37 already paid"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTIF(cg_selectionll,2)","v":0},null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_rttttaxll)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,null,"Disposal proceeds",null,null,39,null,"Gains exceeding the lifetime limit for employee"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_disposalll)","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,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,{"$f":"SUMIF(cg_selectionll,2,cg_totalll)+SUMIF(cg_selectionll,2,cg_costofsalell)","v":0},null,null,40,null,"Gains invested under Seed Enterprise Investment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scheme and qualifying for relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,null,"Gains in the year, before losses - any gains included"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"in box 37 amounts must be included in this total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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},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,null,null,null,null,null,null,null,"2025-26 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,"34.1",null,"Amount claimed under the foreign 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,"(FIG) regime",{"$f":"IF(AH195>0,\"You need to tick boxes 28 or 29\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AH195>0,\"on the Non Residence pages\",\"\")","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,null,null,null,null,null,null,null,"in 2025-26 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,35,null,"Losses in the year - any losses included in",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,"box 37 amounts must be included in this total",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,{"$f":"SUMIF(cg_selectionll,2,cg_lossllp)+SUMIF(cg_selectionll,2,cg_loss2llp)+SUMIF(cg_selectionll,2,cg_loss3llp)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,null,"If you are making any claim or election, put the",null,null,43,null,"Losses used against income - amount claimed against"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"relevant code in the box",null,null,null,null,"2024-25 income"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,null,"Total gains or losses on the disposal of an asset of",null,null,44,null,"Amount in box 43 relating to share loss relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"this type reported on Real Time Transaction returns",null,null,null,null,"in 2024-25 to which Enterprise Investment Scheme"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_selectionll,2,cg_rtttllp)","v":0},null,null,null,null,"or Seed Enterprise Investment Scheme Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"is attributable"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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 2025-26 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 2025-26 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,{"$f":"P37+P45","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2025-26 capital losses - other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,null,"Losses available to be carried forward",null,null,48,null,"Losses used against an earlier year’s gain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"cg_print_page_8alosscf+cg_print_page_8blosscf","v":0},{"$f":"IF(AH224<0,\"Should not be negative\",\"\")","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investors’ Relief and Business Asset Disposal Relief (previously ‘Entrepreneurs’ Relief’)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,null,"Gains qualifying for Investors’ Relief",null,null,50,null,"Gains qualifying for Business Asset Disposal Relief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUMIF(cg_netgain3ll,\">0\")+SUMIF(cg_netgain4ll,\">0\")","v":0},null,null,null,{"$f":"IF(AND(AH230+AM230>0,ISBLANK(K85),ISBLANK(P100),ISBLANK(AA159),ISBLANK(AH203),ISBLANK(AA137)),\"Please complete at least one of box 8, 13.6, 20, 28 or 36\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AI230>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,{"$f":"ROUNDDOWN(AH230+AM230,2)+SUM(cg_entregainbf)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"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 2025-26 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,null,null,null,null,"resident trusts"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,null,null,null,null,{"$f":"P61+P69+P107+AA144+AA166+AM181+AY258","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"52EG.1",null,"Amount claimed under the foreign 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,"(FIG) regime",null,null,"52QG.1",null,"Amount claimed under the foreign 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,"(FIG) regime"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"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":"AT290&AU290&AV290&AW290&AX290&AY290&AZ290&BA290","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AT291&AU291&AV291&AW291&AX291&AY291&AZ291&BA291","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AT299&AU299&AV299&AW299&AX299&AY299&AZ299&BA299","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AT301&AU301&AV301&AY301&AZ301&BA301","v":""},{"$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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA108",null,null,null,null,"CG4"]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"ZZ",{"$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"]
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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,37,"MO",{"$f":"AH207","v":0},null,null,null,null,"GainFromRTTreturn"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"MO",{"$f":"AM181","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,39,"MO",{"$f":"AM185","v":0},null,null,null,null,"GainsExceedingESSlimit"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"MO",{"$f":"AM189","v":0},null,null,null,null,"GainsInvestedUnderSeedEIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"MO",{"$f":"AM193","v":0},null,null,null,null,"LossesUsedAgainstReturnYearIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"MO",{"$f":"AM199","v":0},null,null,null,null,"SEISandEISlossReliefInReturnYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"MO",{"$f":"AM203","v":0},null,null,null,null,"LossesUsedAgainstPreviousReturnYearIncome"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"MO",{"$f":"AM209","v":0},null,null,null,null,"SEISandEISlossReliefInPreviousReturnYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"MO",{"$f":"AH218","v":0},null,null,null,"LossesAndAdjustments","LossesBroughtForwardAndUsedInTheReturnYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"MO",{"$f":"AM218","v":0},null,null,null,null,"IncomeLossesOfTheReturnYearSetAgainstGains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"MO",{"$f":"AH224","v":0},null,null,null,null,"LossesToBeCarriedForward"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"MO",{"$f":"AM224","v":0},null,null,null,null,"LossesUsedAgainstEarlierReturnYearsGain"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,"MO",{"$f":"AH230","v":0},null,null,null,null,"GainsQualifyingForInvestorsRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"MO",{"$f":"AM230","v":0},null,null,null,null,"GainsQualifyingForBusinessAssetDisposalRelief"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"50.1","MO",{"$f":"AM235","v":0},null,null,null,null,"BADRandERclaimedToDate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,"MO",{"$f":"AT246","v":0},null,null,null,null,"AdjustmentToCGT"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"MO",{"$f":"AY247","v":0},null,null,null,null,"NonResidentdualResidentTrustLiability"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.1","MO",{"$f":"AT256","v":0},null,null,null,"NRCGTonUKpropertyOrLandAndIndirectDisposals","TotalGainsChargeableForDirectDisposalsForUKresidentialProperty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.2","MO",{"$f":"AT261","v":0},null,null,null,null,"TotalGainsChargeableForDirectDisposalsForUKNRproperty"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.3","ZZ",{"$f":"IF(BC255,\"yes\",\"\")","v":""},null,null,null,null,"GainsFromIndirectDisposals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.4","MO",{"$f":"AY258","v":0},null,null,null,null,"TaxOnGainsAlreadyCharged"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52.5","MO",{"$f":"AY261","v":0},null,null,null,null,"TotalLossesAvailableAgainstNRCGTgainsForTheYear"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52EG","MO",{"$f":"AT271","v":0},null,null,null,"EISandQAHC","TotalGainsFromEIS"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52EG.1","MO",{"$f":"AT275","v":0},null,null,null,null,"EISgainsFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52QG","MO",{"$f":"AY272","v":0},null,null,null,null,"TotalGainsFromQAHC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52QG.1","MO",{"$f":"AY276","v":0},null,null,null,null,"QAHCgainsFIGclaim"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"52QL","MO",{"$f":"AY280","v":0},null,null,null,null,"TotalLossesFromQAHC"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"ZZ",{"$f":"IF(BC287,\"yes\",\"\")","v":""},null,null,null,"EstimateOrValuation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"Z2",{"$f":"LEFT(TRIM(AS290&AS291&AS292&AS293&AS294&AS295&AS296&AS297&AS298&AS299&AS300&AS301),20480)","v":""},null,null,null,"AnyOtherInformationSpace"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(IF(ISERROR(SUM(BL313:BL386)),999,SUM(BL313:BL386))-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 2025/26, 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 06/04/2026"}]

{"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":1997,"n_cols":64,"rows_kept":1997,"cut":false,"hidden":false,"merged":[[95,25,95,26]]}
[]
[null,"SA2000 - THE SELF ASSESSMENT SYSTEM"]
[]
[null,"This is the RESIDENCE and FOREIGN INCOME AND GAINS section of SA2000 and looks like:"]
[]
[]
[]
[]
[]
[null,"Click with the mouse to go to a page"]
[]
[null,"Click with the mouse to go to:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Residence and foreign income and"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"gains (FIG) regime etc"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[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 and foreign income and gains (FIG) regime 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 2025–26,",null,9,null,"If you had a home overseas in 2025-26,"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,null,null,"put a tick in the box",null,null,false]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Box 2 is not in use",null,10,null,"Number of days spent in the UK during 2025–26"]
[]
[null,null,null,null,null,null,null,null,3,null,"If your circumstances meet the criteria for split-year"]
[null,null,null,null,null,null,null,null,null,null,"treatment for 2025-26, put a tick in the box",null,11,null,"Number of days in box 10 attributed to"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"exceptional circumstances"]
[]
[null,null,null,null,null,null,null,null,"3.1",null,"If more than one case of split year treatment applies,"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box",null,"11.1",null,"Number of days when you were in the UK at midnight"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"during 2025–26, but you were in transit – do not include"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"these days in any entry in box 10"]
[null,null,null,null,null,null,null,null,4,null,"If you were resident in the UK for 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,12,null,"How many ties to the UK did you have in 2025-26?"]
[]
[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,13,null,"Number of days you worked for more than 3 hours"]
[null,null,null,null,null,null,null,null,6,null,"If you have an entry in box 3 enter the date",null,null,null,"in the UK in 2025-26"]
[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",{"$f":"IF(AND(ISBLANK(K61),R48=TRUE),\"Please enter a date\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(K61>0,OR(K61<startyear,K61>endyear)),\"Please check the date\",\"\")","v":""},14,null,"Number of days you worked for more than 3 hours"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(ISNUMBER(K61),ISBLANK(K61)),\"\",\"Please enter a date\")","v":""},null,null,"overseas in 2025-26"]
[null,null,null,null,null,null,null,null,7,null,"If you meet the third automatic overseas test, put"]
[null,null,null,null,null,null,null,null,null,null,"a tick in the box"]
[]
[]
[null,null,null,null,null,null,null,null,8,null,"If you had a gap between employments in 2025-26,"]
[null,null,null,null,null,null,null,null,null,null,"put a tick in the box"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,AO161=FALSE,AC96=FALSE),AND(R40=TRUE,AC92=FALSE,AC96=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 2025–26",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 2024–25, 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,"Foreign income and gains (FIG) regime, Overseas Workday Relief (OWR) and"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"temporary repatriation facility (TRF)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please read the ‘Residence and foreign income and gains (FIG) regime etc notes’ before you fill in boxes 23 to 53."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,null,"What was your date of arrival 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,"Boxes 25 to 27 are not in use"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,null,"If you were UK resident in a tax year prior to your most"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"recent arrival enter the year YYYY–YY"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign income and gains (FIG) regime"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,null,"If you’re making a claim for relief on foreign income",null,30,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,"under the FIG regime, put a tick in the box",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,{"$f":"IF(AC137=TRUE,\"You may not get the CG personal allowance\",\"\")","v":""},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,{"$f":"IF(AND(AC139=TRUE,AC137=FALSE,AC138=FALSE),\"Please check box 28 or 29\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,null,"If you’re making a claim for relief on foreign gains"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"under the FIG regime, put a tick in the box",null,"Boxes 31 to 36 are not in use"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AC138=TRUE,\"You may not get the CG personal allowance\",\"\")","v":""}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SA109",null,null,null,"RR 2"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Remittance Basis for foreign income and gains prior to 6 April 2025",null,null,null,null,null,null,null,null,{"$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,"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,37,null,"If you have remitted any nominated income or gains",null,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,"during this tax year, put a tick in the box unless what",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,null,null,"you have remitted is within the £10 aggregate limit",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,38,null,"If you are claiming relief from UK tax for 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,"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,"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,"Numbers 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,"Company 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,"Company 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,"Company 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,"If you have invested in more than 3 companies,"]
[null,null,null,null,null,null,null,null,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 ‘Any other information’ box 54, 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,"the 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,"Overseas Workday Relief (OWR)"]
[]
[null,null,null,null,null,null,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,"If you’re making an election for Overseas Workday",null,null,null,null,"Box 45 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,"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,{"$f":"IF(AO181=TRUE,\"      You may not get the CG personal allowance\",\"\")","v":""},null,46,null,"Qualifying foreign employment income after 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,41,null,"If you’re making a claim for Overseas Workday 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,"put a tick in the box",null,null,47,null,"Maximum relief available under the financial limit"]
[]
[]
[null,null,null,null,null,null,null,null,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 42 is not in use",null,null,48,null,"OWR claimed on the qualifying employment 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,43,null,"If you qualify for the OWR transitional provisions in any"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"year for which you’re making a claim, put a tick in the box",null,null,49,null,"If you’re making one or more claims for OWR, 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,null,null,null,null,"total amount of relief claimed for this 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,44,null,"Qualifying employment income after 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,"Temporary repatriation facility (TRF)"]
[]
[null,null,null,null,null,null,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,"If you’re making an election under the TRF, put a tick in",null,null,52,null,"Amount that relates to capital payments 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,"the box",null,null,null,null,"received from trusts Use the ‘Any other information’ 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,53,null,"Amount of TRF designations remitted in this 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,51,null,"Amount that relates to personal TRF designations",null,null,null,null,"Use the ‘Any other information’ 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,"Use the ‘Any other information’ 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,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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,"SA109",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,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,"Boxes 3, 3.1, 8, 11.1, 16, 37, 38, 39, 51, 52 and 53 may require more information to be provided in box 54. Please refer 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,"‘Residence and foreign income and gains (FIG) regime 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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,null,"Please give any other information in this space and on page RR 4 overleaf"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AU220&AV220&AW220&AX220&AY220&AZ220&BA220","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AU221&AV221&AW221&AX221&AY221&AZ221&BA221","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,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,"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 ",{"$f":"TODAY()","v":"2026-04-06"},null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Tax Calculation for \" & TaxYear","v":"Tax Calculation for 2025/26"},null,null,{"$f":"\"(year ended 5 April 20\" & RIGHT(TaxYear,2) & \")\"","v":"(year ended 5 April 2026)"},null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"Income received (before tax taken off)",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"Pay from all employments",null,null,{"$f":"D293+D301","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":"D294","v":0},null,null,null,null,null,{"$f":"IF(E14>0,1,0)","v":0}]
[null,"minus","allowable expenses",null,{"$f":"D300","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,{"$f":"D302","v":0},null,null,null,null,{"$f":"IF(F16>0,1,0)","v":0}]
[null,"Share schemes",null,null,null,{"$f":"D303","v":0},null,null,null,null,{"$f":"IF(F17>0,1,0)","v":0}]
[null,"Profit from self-employment",null,null,null,{"$f":"D310+D313","v":0},null,null,null,null,0]
[null,"Profit from partnerships",null,null,null,{"$f":"D320","v":0},null,null,null,null,0]
[null,"Interest from partnerships",null,null,null,{"$f":"D371","v":0},null,null,null,null,0]
[null,"Dividends from partnerships",null,null,null,{"$f":"D390","v":0},null,null,null,null,0]
[null,"Profit from UK land and property",null,null,null,{"$f":"D326","v":0},null,null,null,null,0]
[null,"Foreign income",null,null,null,{"$f":"D328+D337+D350","v":0},null,null,null,null,0]
[null,"Dividends from foreign companies",null,null,null,{"$f":"D395","v":0},null,null,null,null,0]
[null,"Foreign savings",null,null,null,{"$f":"D378","v":0},null,null,null,null,0]
[null,"Foreign Gains on life insurance policies with tax treated as paid",null,null,null,{"$f":"D408","v":0},null,null,null,null,0]
[null,"Trusts and estates",null,null,null,{"$f":"D357+D382+D400+D411+D412","v":0},null,null,null,null,0]
[null,"Interest received from UK banks and building societies",null,null,null,{"$f":"D386","v":0},null,null,null,null,0]
[null,"Dividends from UK companies",null,null,null,{"$f":"D406","v":0},null,null,null,null,0]
[null,"UK pensions and state benefits",null,null,null,{"$f":"D358","v":0},null,null,null,null,0]
[null,"Gains on life insurance policies etc.",null,null,null,{"$f":"D387","v":0},null,null,null,null,0]
[null,"Gains on life insurance policies etc. with tax treated as paid",null,null,null,{"$f":"D409","v":0},null,null,null,null,0]
[null,"Other income",null,null,null,{"$f":"D363","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,{"$f":"IF(G35>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"minus ",null,null,null,null,null,null,null,null,{"$f":"IF(D546=D555,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D546=D555,0,1)","v":0}]
[null,"Payments into a retirement annuity contract etc.",null,null,null,{"$f":"D520","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":"D526","v":0},null,null,null,null,{"$f":"IF(F40>0,1,0)","v":0}]
[null,{"$f":"\"Income tax relief \"&IF(D477>D487,TEXT(D477,\"£#,###\") & \" reduced to maximum allowable\",\"\")","v":"Income tax relief "},null,null,null,{"$f":"MIN(D477,D487)","v":0},null,null,null,null,{"$f":"IF(F41>0,1,0)","v":0}]
[null,"Annuities",null,null,null,{"$f":"D523","v":0},null,null,null,null,{"$f":"IF(F42>0,1,0)","v":0}]
[null,"Gift of investments and property to charity",null,null,null,{"$f":"D521","v":0},null,null,null,null,0]
[null,"Foreign income relief",null,null,null,{"$f":"D507+D511+D516","v":0},null,null,null,null,0]
[null,{"$f":"\"Foreign employment relief \" &IF(D518>D519,TEXT(D518,\"£#,###\")&\" reduced to maximum allowable\",\"\")","v":"Foreign employment relief "},null,null,null,{"$f":"D519","v":0},null,null,null,null,{"$f":"IF(OR(D518>0,F45>0),1,0)","v":0}]
[null,{"$f":"IF(D546<D1359,\"Reduced \",\"\")&\"Personal allowance\"","v":"Personal allowance"},null,null,null,{"$f":"D546","v":12570},null,null,null,null,{"$f":"IF(F46+G46>0,1,0)","v":1}]
[null,{"$f":"\"less Marriage Allowance transfer\"","v":"less Marriage Allowance transfer"},null,null,null,{"$f":"IF(AND(D546<>IF(_case43=TRUE,E555,D555),D546>0),IF(_case43=TRUE,E550,D550),0)","v":0},{"$f":"IF(AND(D550>0,D546=D555,D546>0),D550,0)","v":0},null,null,null,{"$f":"IF(F47+G47>0,1,0)","v":0}]
[null,"Blind person's allowance",null,null,null,{"$f":"D547","v":0},null,null,null,null,0]
[null,"Blind person's surplus allowance from spouse",null,null,null,{"$f":"D548","v":0},null,null,null,null,0]
[null,"Total ",null,null,null,null,{"$f":"IF(_case43=TRUE,E555,D555)","v":12570},null,null,null,{"$f":"IF(D546=D555,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Total income \"&IF(D1013>0,\"on which tax is due\",\"\")","v":"Total income "},null,null,null,null,{"$f":"D1013","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,{"$f":"\"Your basic rate limit has been increased by \"&IF(AND(D537>0,D532>0),TEXT(D537,\"£#,###\")&\" and \"&TEXT(D532,\"£#,###\")&\" to \"&TEXT(D597,\"£#,###\")&\" for pension\",IF(D537>0,TEXT(D537,\"£#,###\")&\" to \"&TEXT(D597,\"£#,###\")&\" for pension payments.\",IF(D532>0,TEXT(D532,\"£#,###\")&\" to \"&TEXT(D597,\"£#,###\")&\" for Gift Aid payments.\",\"\")))","v":"Your basic rate limit has been increased by "},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D537+D532>0,OR(D420=1,D420=3)),1,0)","v":0}]
[null,{"$f":"\"Your Scottish basic rate limit has been increased by \"&IF(AND(D537>0,D532>0),TEXT(D537,\"£#,###\")&\" and \"&TEXT(D532,\"£#,###\")&\" to \"&TEXT(D597,\"£#,###\"),IF(D537>0,TEXT(D537,\"£#,###\")&\" to \"&TEXT(D597,\"£#,###\"),IF(D532>0,TEXT(D532,\"£#,###\")&\" to \"&TEXT(D597,\"£#,###\"),\"\")))","v":"Your Scottish basic rate limit has been increased by "},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D537+D532>0,D420=2),1,0)","v":0}]
[null,{"$f":"IF(AND(D537>0,D532>0),\"payments etc. and Gift Aid payments. \",\"\") & \"This reduces the amount of income charged to higher rates of tax.\"","v":"This reduces the amount of income charged to higher rates of tax."},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D537>0,D532>0,OR(D420=1,D420=3)),1,0)","v":0}]
[null,{"$f":"IF(OR(D537>0,D532>0),\"This ensures you receive additional relief on your contributions at your highest marginal rate.\",\"\")","v":""},null,null,null,null,null,null,null,null,{"$f":"IF(AND(D537+D532>0,D420=2),1,0)","v":0}]
[null,"Your pension payments of £0 have been restricted to the greater of the basic amount (£3,600) and your relevant earnings.",null,null,null,null,null,null,null,null,{"$f":"IF(D533>D537,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I62:I67)>0,1,0)","v":0}]
[null,null,null,null,null,"Pay, pensions, profit etc.",null,null,null,null,{"$f":"IF(SUM(G62:G67)>0,1,0)","v":0}]
[null,null,null,null,null,"Starter rate",{"$f":"D1114","v":0},{"$f":"\"x \"&IF(scottish=2,\"19% =\",\"19% =\")","v":"x 19% ="},{"$f":"D1115","v":0},null,{"$f":"IF(OR(D420=1,D420=3,SUM(G62:G67)=0),0,1)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1116","v":0},{"$f":"\"x \"&IF(scottish=2,\"20% =\",\"20% =\")","v":"x 20% ="},{"$f":"D1117","v":0},null,{"$f":"IF(SUM(G62:G67)>0,1,0)","v":0}]
[null,null,null,null,null,"Intermediate rate",{"$f":"D1118","v":0},{"$f":"\"x \"&IF(scottish=2,\"21% =\",\"21% =\")","v":"x 21% ="},{"$f":"D1119","v":0},null,{"$f":"IF(OR(D420=1,D420=3,SUM(G62:G67)=0),0,1)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1120","v":0},{"$f":"\"x \"&IF(scottish=2,\"42% =\",\"40% =\")","v":"x 40% ="},{"$f":"D1121","v":0},null,{"$f":"IF(G65+G66+G67>0,1,0)","v":0}]
[null,null,null,null,null,"Advanced rate",{"$f":"D1122","v":0},{"$f":"\"x \"&IF(scottish=2,\"45% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1123","v":0},null,{"$f":"IF(G66>0,1,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},{"$f":"D1124","v":0},{"$f":"\"x \"&IF(scottish=2,\"48% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1125","v":0},null,{"$f":"IF(G67>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G70:G75)>0,1,0)","v":0}]
[null,null,null,null,null,"Savings interest from banks or building societies, securities etc.",null,null,null,null,{"$f":"IF(G70+G71+G72+G73+G74+G75>0,1,0)","v":0}]
[null,null,null,null,null,"Starting rate",{"$f":"D1127","v":0},"x   0% =",{"$f":"D1128","v":0},null,{"$f":"IF(G70+G71+G72+G73+G74+G75>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate band at nil rate",{"$f":"D1041","v":0},"x   0% =",0,null,{"$f":"IF(G71+G72+G73+G74+G75>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1131","v":0},"x 20% =",{"$f":"D1132","v":0},null,{"$f":"IF(G72+G73+G74+G75>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate band at nil rate",{"$f":"D1046","v":0},"x   0% =",0,null,{"$f":"IF(G73+G74+G75>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1133","v":0},"x 40% =",{"$f":"D1134","v":0},null,{"$f":"IF(G74+G75>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1135","v":0},"x 45% =",{"$f":"D1136","v":0},null,{"$f":"IF(G75>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G78:G83)>0,1,0)","v":0}]
[null,null,null,null,null," Dividends from companies etc.",null,null,null,null,{"$f":"IF(SUM(G78:G83)>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate at nil rate",{"$f":"D1053","v":0},"x   0% =",0,null,{"$f":"IF(G78+G79+G80+G81+G82+G83>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1140","v":0},"x 8.75% =",{"$f":"D1141","v":0},null,{"$f":"IF(G79+G80+G81+G82+G83>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate at nil rate",{"$f":"D1058","v":0},"x   0% =",0,null,{"$f":"IF(G80+G81+G82+G83>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1142","v":0},"x 33.75%= ",{"$f":"D1143","v":0},null,{"$f":"IF(G81+G82+G83>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate at nil rate",{"$f":"MAX(0,D1051-D1053-D1058)","v":0},"x   0% =",0,null,{"$f":"IF(G82+G83>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1144","v":0},"x 39.35%=",{"$f":"D1145","v":0},null,{"$f":"IF(G83>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G86:G91)>0,1,0)","v":0}]
[null,null,null,null,null,"Redundancy, lump sums, compensation etc..",null,null,null,null,{"$f":"IF(SUM(G86:G91)>0,1,0)","v":0}]
[null,null,null,null,null,"Starter rate",{"$f":"D1147","v":0},{"$f":"\"x \"&IF(scottish=2,\"19% =\",\"19% =\")","v":"x 19% ="},{"$f":"D1148","v":0},null,{"$f":"IF(OR(D420=1,D420=3,SUM(G86:G91)=0),0,1)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1149","v":0},{"$f":"\"x \"&IF(scottish=2,\"20% =\",\"20% =\")","v":"x 20% ="},{"$f":"D1150","v":0},null,{"$f":"IF(G86+G87+G88+G89+G90+G91>0,1,0)","v":0}]
[null,null,null,null,null,"Intermediate rate",{"$f":"D1151","v":0},{"$f":"\"x \"&IF(scottish=2,\"21% =\",\"21% =\")","v":"x 21% ="},{"$f":"D1152","v":0},null,{"$f":"IF(OR(D420=1,D420=3,SUM(G86:G91)=0),0,1)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1153","v":0},{"$f":"\"x \"&IF(scottish=2,\"42% =\",\"40% =\")","v":"x 40% ="},{"$f":"D1154","v":0},null,{"$f":"IF(G86+G87+G88+G89+G90+G91>0,1,0)","v":0}]
[null,null,null,null,null,"Advanced rate",{"$f":"D1155","v":0},{"$f":"\"x \"&IF(scottish=2,\"45% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1156","v":0},null,{"$f":"IF(G86+G87+G88+G89+G90+G91>0,1,0)","v":0}]
[null,null,null,null,null,{"$f":"IF(scottish=2,\"Top\",\"Additional\")&\" rate\"","v":"Additional rate"},{"$f":"D1157","v":0},{"$f":"\"x \"&IF(scottish=2,\"48% =\",\"45% =\")","v":"x 45% ="},{"$f":"D1158","v":0},null,{"$f":"IF(G86+G87+G88+G89+G90+G91>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(G94:G99)>0,1,0)","v":0}]
[null,null,null,null,null,"Gains on life insurance policies etc. with tax treated as paid.",null,null,null,null,{"$f":"IF(SUM(G94:G99)>0,1,0)","v":0}]
[null,null,null,null,null,"Starting rate",{"$f":"D1160","v":0},"x   0% =",{"$f":"D1161","v":0},null,{"$f":"IF(G94+G95+G96+G97+G98+G99>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate band at nil rate",{"$f":"D1162","v":0},"x   0% =",0,null,{"$f":"IF(G95+G96+G97+G98+G99>0,1,0)","v":0}]
[null,null,null,null,null,"Basic rate",{"$f":"D1164","v":0},"x 20% =",{"$f":"D1165","v":0},null,{"$f":"IF(G96+G97+G98+G99>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate band at nil rate",{"$f":"D1166","v":0},"x   0% =",0,null,{"$f":"IF(G97+G98+G99>0,1,0)","v":0}]
[null,null,null,null,null,"Higher rate",{"$f":"D1168","v":0},"x 40% =",{"$f":"D1169","v":0},null,{"$f":"IF(G98+G99>0,1,0)","v":0}]
[null,null,null,null,null,"Additional rate",{"$f":"D1170","v":0},"x 45% =",{"$f":"D1171","v":0},null,{"$f":"IF(G99>0,1,0)","v":0}]
[null,"Total income on which tax has been charged",null,null,null,null,{"$f":"D1013","v":0},null,{"$f":"SUM(I62:I99)","v":0},null,{"$f":"IF(G100>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,{"$f":"\"Income Tax \"&IF(D1176=ABS(D1333),\"due\",\"charged\")","v":"Income Tax due"},null,null,null,null,null,null,null,null,{"$f":"IF(D479+D480<=0,0,1)","v":0}]
[null,"plus",{"$f":"\"Tax due on transition profit of £\"&TEXT(D479+D480,\"#,##0.00\")","v":"Tax due on transition profit of £0.00"},null,null,null,null,null,{"$f":"D1175","v":0},null,{"$f":"IF(D479+D480<=0,0,1)","v":0}]
[null,{"$f":"\"Income Tax \"&IF(D1176=ABS(D1333),\"due\",\"charged\") & \" after allowances and reliefs\"","v":"Income Tax due after allowances and reliefs"},null,null,null,null,null,null,{"$f":"D1176","v":0},null,1]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I104=I123,0,1)","v":0}]
[null,"minus","Deficiency relief ",null,null,null,null,null,{"$f":"D1181","v":0},null,{"$f":"IF(I106>0,1,0)","v":0}]
[null,"minus","Top Slicing Relief",null,null,null,null,null,{"$f":"D1182","v":0},null,{"$f":"IF(I107>0,1,0)","v":0}]
[null,"minus","Venture Capital Trust relief",null,null,null,null,null,{"$f":"D1184","v":0},null,0]
[null,"minus","Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"D1186","v":0},null,0]
[null,"minus","Seed Enterprise Investment Scheme relief",null,null,null,null,null,{"$f":"D1188","v":0},null,0]
[null,"minus","Community Investment Tax Relief",null,null,null,null,null,{"$f":"D1190","v":0},null,0]
[null,"minus","Maintenance and alimony paid",null,null,null,null,null,{"$f":"D1194/10","v":0},null,0]
[null,"minus","Married Couple's Allowance",null,null,null,{"$f":"D1196","v":0},"@ 10% =",{"$f":"D1196/10","v":0},null,0]
[null,"minus","Surplus Married Couple's Allowance from spouse",null,null,null,{"$f":"D1197","v":0},"@ 10% =",{"$f":"D1197/10","v":0},null,0]
[null,"minus","Marriage Allowance Transfer",null,null,null,{"$f":"D1200","v":0},"@ 20% =",{"$f":"D1200/5","v":0},null,0]
[null,"minus",{"$f":"\"Relief for finance costs \" &IF(AND(D1203>0,D1202<>D1699),TEXT(D1699,\"£#,###\")&\" reduced to maximum allowable\",\"\")","v":"Relief for finance costs "},null,null,null,{"$f":"IF(AND(I116>0,D1202<>D1699),D1202,D1699)","v":0},"@ 20% =",{"$f":"D1203","v":0},null,0]
[null,"minus","Relief for loan interest from investments",null,null,null,{"$f":"D1204","v":0},"@ 20% =",{"$f":"D1205","v":0},null,0]
[null,"minus","Relief for UK tax already accounted for",null,null,null,null,null,{"$f":"D1210","v":0},null,0]
[null,"minus","BR difference Tax Reduction",null,null,null,null,null,{"$f":"D1215","v":0},null,0]
[null,"minus",{"$f":"\"Foreign Tax Credit relief \"&IF(D1243<D1240,\"£\"&TEXT(D1240,\"0,000\")&\" reduced to maximum alowable\",\"\")","v":"Foreign Tax Credit relief "},null,null,null,null,null,{"$f":"MIN(D1240,D1243)","v":0},null,{"$f":"IF(D1240>0,1,0)","v":0}]
[null,"minus","Additional pension relief",null,null,null,null,null,{"$f":"D1771","v":0},null,0]
[null,"minus","Relief claimed on a qualifying distribution",null,null,null,null,null,{"$f":"D1211","v":0},null,0]
[null,"Income Tax due after tax reductions",null,null,null,null,null,null,{"$f":"D1244","v":0},null,{"$f":"IF(I104=I123,0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I129<=0,0,1)","v":0}]
[null,"plus","Tax due on Gift Aid payments",null,null,null,{"$f":"D1220","v":0},"x 20% =",{"$f":"D1221","v":0},null,{"$f":"IF(I129<=0,0,IF(AND(I129>0,D1222=0,D1627=0,D1224=0),1,0))","v":0}]
[null,"plus","Tax due on Gift Aid payments",null,null,{"$f":"D1220","v":0},"x 20% =",{"$f":"D1221","v":0},null,null,{"$f":"IF($I$129=0,0,IF(K125=0,1,0))","v":0}]
[null,null,"minus","Capital Gains Tax",null,null,null,{"$f":"D1222","v":0},null,null,{"$f":"IF($I$129=0,0,IF(H127>0,1,0))","v":0}]
[null,null,"minus","Income tax",null,null,null,{"$f":"D1224","v":0},null,null,{"$f":"IF($I$129=0,0,IF(H128>0,1,0))","v":0}]
[null,"Gift Aid tax charge",null,null,null,null,null,null,{"$f":"D1226","v":0},null,{"$f":"IF($I$129=0,0,IF(K125=1,0,1))","v":0}]
[null,"Income Tax due after Gift Aid",null,null,null,null,null,null,{"$f":"D1239","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,{"$f":"D1232","v":0},null,{"$f":"IF(I132>0,1,0)","v":0}]
[null,"plus",{"$f":"IF(D420=2,\"Pension Age Winter Heating Payment charge\",\"Winter Fuel Payment charge\")","v":"Winter Fuel Payment charge"},null,null,null,{"$f":"D1236","v":0},"x 100% =",{"$f":"D1237","v":0},null,0]
[null,"plus",{"$f":"\"Total pension savings charges £\"&TEXT(D1765,\"#,##0.00\") & \" minus tax treated as paid £\" & TEXT(D1766,\"#,##0.00\")","v":"Total pension savings charges £0.00 minus tax treated as paid £0.00"},null,null,null,null,null,{"$f":"D1227","v":0},null,0]
[null,"plus","State Pension lump sum payment",null,null,null,{"$f":"\"£\"&TEXT(D1776,\"#,##0.00\")","v":"£0.00"},{"$f":"\" x \" & TEXT(100*D1777,\"#,##0.00\") & \"%\"","v":" x 0.00%"},{"$f":"D1228","v":0},null,0]
[null,"plus","High Income Child Benefit Charge",null,null,null,null,null,{"$f":"D1229","v":0},null,0]
[null,"plus","Additional tax due on pension payments",null,null,null,null,null,{"$f":"D1770","v":0},null,0]
[null,"plus","Temporary repatriation facility (TRF) charge",null,null,null,{"$f":"D1233+D1234","v":0},"x 12% =",{"$f":"D1235","v":0},null,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,{"$f":"D1885","v":0},null,null,null,null,null,0]
[null,"Tax deducted from disregarded income",null,null,null,null,null,null,{"$f":"D1306","v":0},null,0]
[null,"Tax which would otherwise be chargeable on non-disregarded income",null,null,null,null,null,null,{"$f":"D1307","v":0},null,0]
[null,"Limit on liability to income tax",null,null,null,null,"(2)",null,{"$f":"nonrescalc","v":0},null,0]
[null,"Income tax liability limited to ",null,null,null,null,"Lower of (1) or (2)",null,{"$f":"D1308","v":0},null,0]
[null,null,null,null,null,null,null,null,null,null,0]
[null,"minus","10% tax credits on dividends from UK companies (not repayable)",null,null,null,null,null,{"$f":"D1253","v":0},null,{"$f":"IF(AND(nonres=TRUE,I146>0),1,0)","v":0}]
[null,"minus","8.75% tax treated as paid on dividends from UK companies (not repayable)",null,null,null,null,null,{"$f":"D1254","v":0},null,{"$f":"IF(AND(nonres=TRUE,I147>0),1,0)","v":0}]
[null,"minus","Notional tax from gains on life policies etc.",null,null,null,null,null,{"$f":"D1258","v":0},null,{"$f":"IF(I148>0,1,0)","v":0}]
[null,"minus","Notional tax from stock dividends and other income",null,null,null,null,null,{"$f":"D1262+D1266","v":0},null,{"$f":"IF(I149>0,1,0)","v":0}]
[null,{"$f":"\"Income Tax due\" & IF(I146+I147=0,\"\",\" after dividend tax credits\") & IF(D1235>0,\" and after TRF charge\",\"\")","v":"Income Tax due"},null,null,null,null,null,null,{"$f":"D1309","v":0},null,1]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(I156:I167)=0,0,1)","v":0}]
[null,"plus","Class 4 National Insurance contributions",null,null,null,{"$f":"D1408","v":0},"x 6% =",{"$f":"D1409","v":0},null,{"$f":"IF(OR(I152=0,D1312=0,D1414>0),0,IF(AND(D1411>0),0,1))","v":0}]
[null,"plus","Class 4 National Insurance contributions",null,null,null,null,null,null,null,{"$f":"IF(OR(D1312=0,D1414>0),0,IF(AND(D1409>0,D1411>0),1,0))","v":0}]
[null,null,null,null,null,{"$f":"D1408","v":0},"x 6% =",{"$f":"D1409","v":0},null,null,{"$f":"IF(OR(D1312=0,D1414>0),0,IF(AND(D1409>0,D1411=0),0,1))","v":0}]
[null,null,null,null,null,{"$f":"D1410","v":0},"x 2% =",{"$f":"D1411","v":0},null,null,{"$f":"IF(OR(D1312=0,D1414>0),0,IF(AND(D1409>0,D1411=0),0,1))","v":0}]
[null,"Plus","Class 4 National Insurance contributions",null,null,null,null,{"$f":"D1310","v":0},null,null,{"$f":"IF(OR(D1312=0,D1414=0),0,1)","v":0}]
[null,null,{"$f":"\"Your Class 4 has been adjusted for Class 2 due and \" & TEXT(D1414,\"£0.00\") &\" primary Class 1 contributions\"","v":"Your Class 4 has been adjusted for Class 2 due and £0.00 primary Class 1 contributions"},null,null,null,null,null,null,null,{"$f":"IF(OR(D1312=0,D1414=0),0,1)","v":0}]
[null,"Plus","Class 2 National Insurance contributions",null,null,null,null,{"$f":"D1311","v":0},null,null,{"$f":"IF(OR(D1312=0,D1311=0),0,1)","v":0}]
[null,null,"Total Class 2 National Insurance contributions due",null,null,null,null,null,{"$f":"D1312","v":0},null,{"$f":"IF(D1312=0,0,IF(AND(D1311>0,D1311=D1312),1,0))","v":0}]
[null,null,"Total Class 2 and Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"D1312","v":0},null,{"$f":"IF(D1312=0,0,IF(AND(D1311>0,D1311<>D1312),1,0))","v":0}]
[null,null,"Total Class 4 National Insurance contributions due",null,null,null,null,null,{"$f":"D1312","v":0},null,{"$f":"IF(D1312=0,0,IF(D1311=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,{"$f":"IF(E1402=TRUE,0,D1426)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF($H$156=0,0,1)","v":0}]
[null,"plus",{"$f":"\"Underpaid tax for earlier years in your tax code for \" & TaxYear","v":"Underpaid tax for earlier years in your tax code for 2025/26"},null,null,null,null,null,{"$f":"D1314","v":0},null,{"$f":"IF(I164>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":"D1315","v":0},null,{"$f":"IF(I165>0,1,0)","v":0}]
[null,"plus",{"$f":"\"Postgraduate Loan repayments\"","v":"Postgraduate Loan repayments"},null,null,null,null,null,{"$f":"D1316","v":0},null,{"$f":"IF(I166>0,1,0)","v":0}]
[null,"plus","Tax due on annuity and royalty payments",null,null,{"$f":"D1317","v":0},null,{"$f":"\"@ 20%\"","v":"@ 20%"},{"$f":"D1318","v":0},null,{"$f":"IF(I167>0,1,0)","v":0}]
[null,{"$f":"\"Income Tax\" & IF(D1235>0,\", TRF charge\",\"\") & \" and Class 2 National Insurance contributions due\"","v":"Income Tax and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1321","v":0},{"$f":"D1312+D1314+D1315+D1316+D1317+D1627","v":0},{"$f":"IF($J$168=0,0,IF(AND($D$1312>0,K159=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax\" & IF(D1235>0,\", TRF charge\",\"\") & \", 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,{"$f":"D1321","v":0},null,{"$f":"IF($J$168=0,0,IF(AND($D$1312>0,K160=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax\" & IF(D1235>0,\", TRF charge\",\"\") & \" and Class 4 National Insurance contributions due\"","v":"Income Tax and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1321","v":0},null,{"$f":"IF($J$168=0,0,IF(AND($D$1312>0,K161=1),1,0))","v":0}]
[null,{"$f":"\"Income Tax\" & IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"Income Tax due"},null,null,null,null,null,null,{"$f":"D1321","v":0},null,{"$f":"IF(AND($J$168=0,D1426=0),0,IF(K162=1,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,1]
[null,"minus","Tax deducted",null,null,null,null,null,null,null,{"$f":"IF(D1276+D1324=0,0,1)","v":0}]
[null,null,"From all employments, UK pensions and state benefits",null,null,null,{"$f":"IF(D1277>0,D1275,0)","v":0},{"$f":"IF(D1277>0,0,D1275)","v":0},null,null,{"$f":"IF(OR(D1275>0,D1276>0),1,0)","v":0}]
[null,null,"minus Outstanding Debt Collected through PAYE",null,null,null,{"$f":"D1277","v":0},null,null,null,{"$f":"IF(D1276>0,1,0)","v":0}]
[null,null,"Balance of PAYE tax",null,null,null,null,{"$f":"D1278","v":0},null,null,{"$f":"IF(D1276>0,1,0)","v":0}]
[null,null,"CIS trading income",null,null,null,null,{"$f":"D1279+D1280+D1281","v":0},null,null,{"$f":"IF(H177>0,1,0)","v":0}]
[null,null,"Partnerships",null,null,null,null,{"$f":"D1282+D1283","v":0},null,null,0]
[null,null,"UK land and property",null,null,null,null,{"$f":"D1284","v":0},null,null,0]
[null,null,"Foreign income",null,null,null,null,{"$f":"D1285","v":0},null,null,0]
[null,null,"Trusts and estates",null,null,null,null,{"$f":"D1295","v":0},null,null,0]
[null,null,"Overseas income",null,null,null,null,{"$f":"D1296","v":0},null,null,0]
[null,null,"Interest received from UK banks and building societies",null,null,null,null,{"$f":"D1297+D1298","v":0},null,null,0]
[null,null,"Void ISAs",null,null,null,null,{"$f":"D1299","v":0},null,null,0]
[null,null,"Other income",null,null,null,null,{"$f":"D1300","v":0},null,null,0]
[null,null,{"$f":"\"Underpaid tax for \" & TaxYear & \" included in your tax code for \" & taxyearplus1","v":"Underpaid tax for 2025/26 included in your tax code for 2026/27"},null,null,null,null,{"$f":"D1323","v":0},null,null,0]
[null,null,"Total tax deducted",null,null,null,null,null,{"$f":"D1324","v":0},null,{"$f":"IF(D1277+D1324>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"K187","v":0}]
[null,{"$f":"\"Income Tax and Class 2 National Insurance contributions\" & IF(D1235>0,\" and TRF charge\",\"\") &\" due\"","v":"Income Tax and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1325)","v":0},null,{"$f":"IF($K$173=0,0,IF(AND($D$1312>0,$D$1324<=$D$1321),K168,0))","v":0}]
[null,{"$f":"\"Income Tax, Class 2 and Class 4 National Insurance contributions\" & IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"Income Tax, Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1325)","v":0},null,{"$f":"IF($K$173=0,0,IF(AND($D$1312>0,$D$1324<=$D$1321),K169,0))","v":0}]
[null,{"$f":"\"Income Tax and Class 4 National Insurance contributions\" & IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"Income Tax and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1325)","v":0},null,{"$f":"IF($K$173=0,0,IF(AND($D$1312>0,$D$1324<=$D$1321),K170,0))","v":0}]
[null,{"$f":"\"Total Income Tax\" & IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"Total Income Tax due"},null,null,null,null,null,null,{"$f":"ABS($D$1325)","v":0},null,{"$f":"IF($K$173=0,0,IF(AND($D$1312=0,$D$1324<=$D$1321),1,0))","v":0}]
[null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"ABS($D$1325)","v":0},null,{"$f":"IF(K173=0,0,IF(D1324>D1321,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I211=0,0,1)","v":0}]
[null,"plus","Capital Gains Tax",null,null,null,null,null,null,null,{"$f":"IF(I211+H210+H206=0,0,1)","v":0}]
[null,null,"Business Asset Disposal Relief and or Investors' relief",null,null,{"$f":"D1585","v":0},"@ 14%=",{"$f":"D1586","v":0},null,null,{"$f":"IF(F196>0,1,0)","v":0}]
[null,null,"Carried interest basic rate",null,null,{"$f":"D1597","v":0},"@ 32%=",{"$f":"D1598","v":0}]
[null,null,"Carried interest",null,null,{"$f":"D1599","v":0},"@ 32%=",{"$f":"D1600","v":0}]
[null,null,"Residential property basic rate",null,null,{"$f":"D1602","v":0},"@ 18%=",{"$f":"D1603","v":0},null,null,0]
[null,null,"Residential property",null,null,{"$f":"D1604","v":0},"@ 24%=",{"$f":"D1605","v":0},null,null,0]
[null,null,"Other gains basic rate",null,null,{"$f":"D1607","v":0},"@ 18%=",{"$f":"D1608","v":0},null,null,0]
[null,null,"Other gains",null,null,{"$f":"D1609","v":0},"@ 24%=",{"$f":"D1610","v":0},null,null,0]
[null,"Taxable capital gains",null,null,null,{"$f":"D1582+D1583+D1584+D1585","v":0},null,null,null,null,0]
[null,null,null,null,null,null,null,{"$f":"D1611","v":0},null,null,{"$f":"IF(H204>0,1,0)","v":0}]
[null,null,"Capital Gains Tax adjustment including Autumn Budget 2024 changes",null,null,null,null,{"$f":"D1612","v":0},null,null,{"$f":"IF(H205>0,1,0)","v":0}]
[null,null,"Additional liability for offshore trusts",null,null,null,null,{"$f":"D1613","v":0},null,null,{"$f":"IF(H206>0,1,0)","v":0}]
[null,null,"Capital Gains tax due",null,null,null,null,{"$f":"D1614","v":0},null,null,{"$f":"IF(H207>0,1,0)","v":0}]
[null,"minus",{"$f":"\"Foreign Tax Credit Relief on capital gains\"&IF(D1617<D1615,\" £\"&TEXT(D1615,\"0,000.00\")&\" reduced to maximum allowable\",\"\")","v":"Foreign Tax Credit Relief on capital gains"},null,null,null,null,{"$f":"MIN(D1615,D1617)","v":0},null,null,{"$f":"IF(H208>0,1,0)","v":0}]
[null,null,"Capital Gains Tax liability",null,null,null,null,{"$f":"MAX(0,D1614-D1617)","v":0},null,null,{"$f":"IF(H209<>0,1,0)","v":0}]
[null,"minus","Tax on Capital Gains already paid",null,null,null,null,{"$f":"D1619+D1620","v":0},null,null,{"$f":"IF(H210>0,1,0)","v":0}]
[null,null,"Total Capital Gains Tax due",null,null,null,null,{"$f":"D1619+D1620","v":0},{"$f":"D1326","v":0},null,{"$f":"IF(I211>0,1,0)","v":0}]
[null,null,"Capital Gains Tax calculated as overpaid",null,null,{"$f":"D1622","v":0},null,null,null,null,{"$f":"IF(F212>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1624=0,0,1)","v":0}]
[null,{"$f":"\"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions\"& IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS(D1327)","v":0},null,{"$f":"IF(OR(D1624=0),0,IF(AND($D$1312>0,$D$1324<=$D$1321+$D$1326),K168,0))","v":0}]
[null,{"$f":"\"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions\" & IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS(D1327)","v":0},null,{"$f":"IF(D1624=0,0,IF(AND($D$1312>0,$D$1324<=$D$1321+$D$1326),K169,0))","v":0}]
[null,{"$f":"\"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions\" & IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS(D1327)","v":0},null,{"$f":"IF(D1624=0,0,IF(AND($D$1312>0,$D$1324<=$D$1321+$D$1326),K170,0))","v":0}]
[null,{"$f":"\"Income and Capital Gains Tax\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"","v":"Income and Capital Gains Tax due"},null,null,null,null,null,null,{"$f":"ABS(D1327)","v":0},null,{"$f":"IF(D1624=0,0,IF(K214+K215+K216>0,0,1))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1624>0,1,0)","v":0}]
[null,"Minus Capital Gains Tax Overpaid",null,null,null,null,null,null,null,null,{"$f":"IF(D1624>0,1,0)","v":0}]
[null,{"$f":"\"reducing Income Tax and Class 2 National Insurance contributions\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"","v":"reducing Income Tax and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1624","v":0},null,{"$f":"IF(D1624>0,K214,0)","v":0}]
[null,{"$f":"\"reducing Income Tax, Class 2 and Class 4 National Insurance contributions\"&IF(D1235>0,\" and TRF charge\",\"\") & \" due\"","v":"reducing Income Tax, Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1624","v":0},null,{"$f":"IF(D1624>0,K215,0)","v":0}]
[null,{"$f":"\"reducing Income Tax and Class 4 National Insurance contributions\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"","v":"reducing Income Tax and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"D1624","v":0},null,{"$f":"IF(D1624>0,K216,0)","v":0}]
[null,"reducing Income Tax due",null,null,null,null,null,null,{"$f":"D1624","v":0},null,{"$f":"IF(D1624>0,K217,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(D1624>0,1,0)","v":0}]
[null,{"$f":"\"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"","v":"Income Tax, Capital Gains Tax, and Class 2 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1330)","v":0},null,{"$f":"IF(OR(F212+D1326=0),0,IF(AND($D$1312>0,$D$1324<=$D$1321+$D$1326),K168,0))","v":0}]
[null,{"$f":"\"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"","v":"Income Tax, Capital Gains Tax, and Class 2 and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1330)","v":0},null,{"$f":"IF(OR(F212+D1326=0),0,IF(AND($D$1312>0,$D$1324<=$D$1321+$D$1326),K169,0))","v":0}]
[null,{"$f":"\"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"","v":"Income Tax, Capital Gains Tax, and Class 4 National Insurance contributions due"},null,null,null,null,null,null,{"$f":"ABS($D$1330)","v":0},null,{"$f":"IF(OR(F212+D1326=0),0,IF(AND($D$1312>0,$D$1324<=$D$1321+$D$1326),K170,0))","v":0}]
[null,{"$f":"\"Income and Capital Gains Tax\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"","v":"Income and Capital Gains Tax due"},null,null,null,null,null,null,{"$f":"ABS($D$1330)","v":0},null,{"$f":"IF(OR(F212+D1326=0),0,IF(K225+K226+K227+K229>0,0,1))","v":0}]
[null,"Income Tax overpaid",null,null,null,null,null,null,{"$f":"ABS($D$1330)","v":0},null,{"$f":"IF(OR(F212+D1326=0),0,IF(D1324>D1321+D1326,1,0))","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(I233+I234=0,0,1)","v":0}]
[null,"Capital Gains Tax overpaid amount remaining",null,null,null,null,null,null,{"$f":"D1625","v":0},null,{"$f":"IF(I231>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,0]
[null,{"$f":"IF($I$187>$I$171+$I$211,\"minus\",\"plus\")","v":"plus"},"Tax already refunded in the year",null,null,null,null,null,{"$f":"D1331","v":0},null,{"$f":"IF(I233<>0,1,0)","v":0}]
[null,{"$f":"IF($I$187>$I$171+$I$211,\"minus\",\"plus\")","v":"plus"},"Unpaid tax calculated by reference to earlier years",null,null,null,null,null,{"$f":"D1332","v":0},null,{"$f":"IF(I234<>0,1,0)","v":0}]
[null,{"$f":"IF(D1324>D1321+D1326+D1331+D1332,\"Income Tax overpaid\",IF(D1312>0,\"Total tax and National Insurance contributions\" & IF(D1235>0,\" and TRF charge\",\"\")&\" due\",\"Total tax\"&IF(D1235>0,\" and TRF charge\",\"\")&\" due\"))","v":"Total tax due"},null,null,null,null,null,null,{"$f":"ABS(D1333)","v":0},null,{"$f":"IF(D1332+D1331=0,0,1)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"\"Tax Calculation for \"&TaxYear","v":"Tax Calculation for 2025/26"}]
[]
[null,"HMRC's tax calculation working sheet SA110 Notes is inadequate."]
[null,"It does not cover some of the less common forms of income."]
[null,"But you will not be able to use the Working Sheet if you have income in:"]
[null,"• box 20 on page TR 3 of your tax return"]
[null,"• box 13 on page Ai 1 of the Additional information pages"]
[null,"• box 1 in the ‘Income Tax losses’ section on page Ai 3 of the Additional"]
[null,"information pages"]
[null,"• boxes 2 or 19 or 23 of the Trusts etc. pages"]
[null,"• box 28 of the Residence, remittance basis etc. pages."]
[null,"• boxes 5, 6 or 40 of the Foreign pages,"]
[null,"if the figure in the relevant box relates to withholding tax deducted"]
[null,"under the UK/Swiss Tax Cooperation Agreement that is deemed"]
[null,"to clear your UK tax liability on the relevant income or gains."]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"We include below the complete tax calculation taken from the specification \"Calculate Tax and NIC 2025-2026\""]
[null,"The full calculation specification is available on our website",null,null,null,null,"www.sa2000.co.uk/2025_2026calculation.pdf"]
[]
[]
[null,null,"c1.1",{"$f":"INT(employment!O47+employment!O57)+INT(employment!O114+employment!O124)+INT(employment!O181+employment!O191)+INT(employment!O248+employment!O258)+INT(employment!O315+employment!O325)+INT(employment!O382+employment!O392)","v":0}]
[null,null,"c1.2",{"$f":"INT(Religion!C119)+INT(Religion2!C119)","v":0}]
[null,null,"c1.3",{"$f":"INT(Tax_return!EX741+Tax_return!EX746)","v":0}]
[null,null,"c1.4",{"$f":"D290+D291+D292","v":0}]
[null,null,"c1.5",{"$f":"INT(employment!U82)+INT(employment!U149)+INT(employment!U216)+INT(employment!U283)+INT(employment!U350)+INT(employment!U417)","v":0}]
[null,null,"c1.5A",{"$f":"INT(employment!U84)","v":0},{"$f":"INT(employment!U151)","v":0},{"$f":"INT(employment!U218)","v":0},{"$f":"INT(employment!U285)","v":0},{"$f":"INT(employment!U352)","v":0},{"$f":"INT(employment!U419)","v":0}]
[null,null,"c1.5B",{"$f":"ROUNDUP(employment!U94,0)","v":0},{"$f":"ROUNDUP(employment!U161,0)","v":0},{"$f":"ROUNDUP(employment!U228,0)","v":0},{"$f":"ROUNDUP(employment!U295,0)","v":0},{"$f":"ROUNDUP(employment!U362,0)","v":0},{"$f":"ROUNDUP(employment!U429,0)","v":0}]
[null,null,"c1.5C",{"$f":"MIN(D295,D296)","v":0},0,0,0,0,0]
[null,null,"c1.6",{"$f":"SUM(D297:I297)","v":0}]
[null,null,"c1.7",{"$f":"ROUNDUP(Tax_return!FB745+Tax_return!FB748+Tax_return!FB751,0)","v":0}]
[null,null,"c1.8",{"$f":"D298+D299","v":0}]
[null,null,"c1.8.1",0]
[null,null,"c1.9",{"$f":"MAX(0,D293+D294-D300)","v":0}]
[null,null,"c1.10",{"$f":"INT(Tax_return!EX734)","v":0}]
[null,null,"c1.11",{"$f":"ROUNDUP('Self_employment short 1'!AB126,0)+ROUNDUP('Self_employment short 2'!AB126,0)","v":0}]
[null,null,"c1.12",{"$f":"INT('Self_employment short 1'!W143)+INT('Self_employment short 2'!W143)","v":0}]
[null,null,"c1.13",{"$f":"D304+D305","v":0}]
[null,null,"c1.14",{"$f":"ROUNDUP(Self_employment!AU237,0)+ROUNDUP(Self_employment2!AU237,0)","v":0}]
[null,null,"c1.15",{"$f":"INT(Self_employment!AU246)+INT(Self_employment2!AU246)","v":0}]
[null,null,"c1.16",{"$f":"D308+D307","v":0}]
[null,null,"c1.17",{"$f":"D306+D309","v":0}]
[null,null,"c1.18",{"$f":"ROUNDUP(Lloyds!C221,0)","v":0}]
[null,null,"c1.19",{"$f":"INT(Lloyds!C225)","v":0}]
[null,null,"c1.20",{"$f":"D311+D312","v":0}]
[null,null,"c1.21",{"$f":"ROUNDUP('Partnership short'!AM201,0)","v":0}]
[null,null,"c1.22",{"$f":"INT('Partnership short'!AM213)","v":0}]
[null,null,"c1.23",{"$f":"D314+D315","v":0}]
[null,null,"c1.24",{"$f":"ROUNDUP(Partnership!AS238+Partnership!BD323+Partnership!BN358+Partnership!BN391,0)+ROUNDUP('Partnership (3)'!AS238+'Partnership (3)'!BD323+'Partnership (3)'!BN358+'Partnership (3)'!BN391,0)+ROUNDUP('Partnership (4)'!AS238+'Partnership (4)'!BD323+'Partnership (4)'!BN358+'Partnership (4)'!BN391,0)+ROUNDUP('Partnership (5)'!AS238+'Partnership (5)'!BD323+'Partnership (5)'!BN358+'Partnership (5)'!BN391,0)","v":0}]
[null,null,"c1.25",{"$f":"INT(Partnership!BX459)+INT('Partnership (3)'!BX459)+INT('Partnership (4)'!BX459)+INT('Partnership (5)'!BX459)","v":0}]
[null,null,"c1.26",{"$f":"D317+D318","v":0}]
[null,null,"c1.27",{"$f":"D316+D319","v":0}]
[null,null,"c1.28",0]
[null,null,"c1.29",0]
[null,null,"c1.30",0]
[null,null,"c1.31",{"$f":"ROUNDUP(MIN(SUM(Land_property!AB99),SUM(lp_print_page_2lossbf)),0)","v":0}]
[null,null,"c1.32",{"$f":"INT(Land_property!AB105)","v":0}]
[null,null,"c1.33",{"$f":"D324+D325","v":0}]
[null,null,"c1.34",0]
[null,null,"c1.35",{"$f":"D329+D330+D331+D332+D1251","v":0}]
[null,null,"c1.35a",{"$f":"INT(check_fo72)","v":0}]
[null,null,"c1.35b",{"$f":"INT(check_fo74)","v":0}]
[null,null,"c1.35c",{"$f":"INT(check_fo3)","v":0}]
[null,null,"c1.35d",{"$f":"INT(check_fo5)","v":0}]
[null,null,"c1.36",{"$f":"ROUNDUP(Foreign_print_page_4abf,0)","v":0}]
[null,null,"c1.37",{"$f":"INT(Foreign!BJ248)","v":0}]
[null,null,"c1.38",{"$f":"ROUNDUP(Foreign!AU251,0)","v":0}]
[null,null,"c1.39",{"$f":"ROUNDUP(Foreign_print_page_4acf,0)","v":0}]
[null,null,"c1.40",{"$f":"D334+MAX(0,D333-D335-D336)","v":0}]
[null,null,"c1.41",{"$f":"INT(Foreign!CL288)","v":0}]
[null,null,"c1.42",{"$f":"INT(Foreign!CH309)","v":0}]
[null,null,"c1.43",{"$f":"INT(Foreign!CH313)","v":0}]
[null,null,"c1.43a",{"$f":"INT(Foreign!CH317)","v":0}]
[null,null,"c1.43b",{"$f":"INT(Foreign!CH321)","v":0}]
[null,null,"c1.43c",{"$f":"INT(Foreign!CT336)","v":0}]
[null,null,"c1.43d",{"$f":"INT(Foreign!CT346)","v":0}]
[null,null,"c1.43e",{"$f":"INT(Foreign!CT355)","v":0}]
[null,null,"c1.43f",{"$f":"INT(Foreign!CZ335)","v":0}]
[null,null,"c1.43g",{"$f":"INT(Foreign!CZ344)","v":0}]
[null,null,"c1.43h",{"$f":"INT(Foreign!CZ353)","v":0}]
[null,null,"c1.43i",{"$f":"INT(Foreign!CZ360)","v":0}]
[null,null,"c1.44",{"$f":"SUM(D338:D349)","v":0}]
[null,null,"c1.45",{"$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",{"$f":"D351+D352+D353+D354+D356","v":0}]
[null,null,"c1.52",{"$f":"INT(Tax_return!BH211+Tax_return!BH223+Tax_return!BL214+Tax_return!BL220+Tax_return!BL223)","v":0}]
[null,null,"c1.53",{"$f":"MAX(INT(Tax_return!BH233-Tax_return!BH236),0)","v":0}]
[null,null,"c1.54",{"$f":"INT(Tax_return!BL232)","v":0}]
[null,null,"c1.55",{"$f":"ROUNDUP(Tax_return!FI836,0)","v":0}]
[null,null,"c1.55a",{"$f":"MAX(0,D359-D361)","v":0}]
[null,null,"c1.56",{"$f":"D360+D362","v":0},null,{"$f":"c1.40","v":0}]
[null,null,"c1.56a",0]
[null,null,"c1.57",{"$f":"D302+D303+D310+D313+D320+D326+D328+D337+D350+D357+D358+D363","v":0}]
[null,null,"c1.58",{"$f":"INT(Tax_return!EX751)","v":0}]
[]
[]
[null,null,"c2.1",{"$f":"INT('Partnership short'!AS252)","v":0}]
[null,null,"c2.2",{"$f":"INT(Partnership!BI305+Partnership!CC439)+INT('Partnership (3)'!BI305+'Partnership (3)'!CC439)+INT('Partnership (4)'!BI305+'Partnership (4)'!CC439)+INT('Partnership (5)'!BI305+'Partnership (5)'!CC439)","v":0}]
[null,null,"c2.3",{"$f":"D369+D370","v":0}]
[null,null,"c2.4",{"$f":"INT(Foreign!CL272*100/20)","v":0}]
[null,null,"c2.5",{"$f":"MIN(D372,INT(Foreign!CE276))","v":0}]
[null,null,"c2.6",{"$f":"MAX(0,Foreign!CE276-calc!D373)","v":0}]
[null,null,"c2.7",{"$f":"INT(check_fo1)","v":0}]
[null,null,"c2.7.1",{"$f":"INT(Foreign!CL298)","v":0}]
[null,null,"c2.8",{"$f":"INT(Tax_return!BH199)","v":0}]
[null,null,"c2.9",{"$f":"D374+D375+D376+D377","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":"D379+D380+D381","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":"D383+D384+D385","v":0}]
[null,null,"c2.18",{"$f":"INT(Tax_return!EN700+Tax_return!ER691)","v":0}]
[null,null,"c2.19",{"$f":"D371+D378+D382+D386+D387","v":0}]
[]
[null,null,"c3.1",{"$f":"INT(Partnership!BX443)+INT('Partnership (3)'!BX443)+INT('Partnership (4)'!BX443)+INT('Partnership (5)'!BX443)","v":0}]
[null,null,"c3.2",{"$f":"INT(check_fo4)","v":0}]
[null,null,"c3.3",{"$f":"INT(Tax_return!BL196)","v":0}]
[null,null,"c3.4",{"$f":"INT(SUM(check_fo2))","v":0}]
[null,null,"c3.4.1",{"$f":"INT(Foreign!CL303)","v":0}]
[null,null,"c3.5",{"$f":"D391+D392+D393+D394","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",{"$f":"D396+D397+D398+D399","v":0}]
[null,null,"c3.10",{"$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!ER711))","v":0}]
[null,null,"c3.14",{"$f":"D401+D402+D403+D404+D405","v":0}]
[null,null,"c3.15",{"$f":"D390+D395+D400+D406","v":0}]
[null,null,"c3.16",{"$f":"D373","v":0}]
[null,null,"c3.17",{"$f":"INT(Tax_return!EN692)","v":0}]
[null,null,"c3.18",{"$f":"D408+D409","v":0}]
[null,null,"c3.19",{"$f":"INT(Trusts!AA102*100/80)","v":0}]
[null,null,"c3.20",{"$f":"INT(Trusts!P38)","v":0}]
[null,null,"c3.21",{"$f":"D365+D366+D388+D407+D410+D411+D412","v":0},"total income"]
[null,null,"c3.22",{"$f":"INT(Non_residence!V117)","v":0}]
[null,null,"c3.23",{"$f":"totalincome+D414","v":0}]
[null,null,"c3.24",{"$f":"INT(Tax_return!FN843)","v":0}]
[null,null,"c3.25",{"$f":"ROUNDUP(Tax_return!BR260+Tax_return!BR267+Tax_return!BW259+Tax_return!BW264,0)","v":0}]
[null,null,"c3.26",{"$f":"MAX(0,D415+D416-D417)","v":0}]
[]
[null,null,"c3a.1",{"$f":"IF(nonres=TRUE,1,IF(scottish=2,2,IF(scottish=3,3,1)))","v":1}]
[null,null,"c3a.1a",{"$f":"IF(D420=2,2827,0)","v":0}]
[null,null,"c3a.2",{"$f":"IF(D420=2,12094,37700)","v":37700}]
[null,null,"c3a.2a",{"$f":"IF(D420=2,16171,0)","v":0}]
[null,null,"c3a.2b",{"$f":"37700-D421-D422-D423","v":0}]
[null,null,"c3a.3",{"$f":"IF(D420=2,31338,87440)","v":87440}]
[null,null,"c3a.3.1",{"$f":"IF(D420=2,62710,0)","v":0}]
[null,null,"c3a.3a",{"$f":"IF(D420=2,125140,125140)","v":125140}]
[null,null,"c3a.3b",0.19]
[null,null,"c3a.4",{"$f":"IF(D420=3,0.2,IF(D420=2,0.2,0.2))","v":0.2}]
[null,null,"c3a.4a",0.21]
[null,null,"c3a.5",{"$f":"IF(D420=3,0.4,IF(D420=2,0.42,0.4))","v":0.4}]
[null,null,"c3a.5a",0.45]
[null,null,"c3a.6",{"$f":"IF(D420=3,0.45,IF(D420=2,0.48,0.45))","v":0.45}]
[]
[null,null,"c4.1",{"$f":"ROUNDUP('CG summary'!AM193,0)","v":0}]
[null,null,"c4.2",{"$f":"ROUNDUP('CG summary'!AM199,0)","v":0}]
[null,null,"c4.3",{"$f":"MAX(0,D435-D436)","v":0}]
[null,null,"c4.4",{"$f":"IF(OR(nonres1=TRUE,G441=TRUE),0,ROUNDUP(Tax_return!FB769,0))","v":0},null,"nrd28",{"$f":"Non_residence!AC137","v":0}]
[null,null,"c4.5",{"$f":"D304","v":0},null,"nrd29",{"$f":"Non_residence!AC138","v":0}]
[null,null,"c4.6",{"$f":"ROUNDUP('Self_employment short 1'!W151,0)+ROUNDUP('Self_employment short 2'!W151,0)","v":0},null,"nrd40",{"$f":"Non_residence!AO181","v":0}]
[null,null,"c4.7",{"$f":"D307","v":0},null,"or all",{"$f":"OR(G438,G439,G440)","v":false}]
[null,null,"c4.7.1",{"$f":"ROUNDUP(Self_employment!AU233,0)+ROUNDUP(Self_employment2!AU233,0)","v":0},null,"nrd1",{"$f":"nonres","v":0}]
[null,null,"c4.8",{"$f":"ROUNDUP(Self_employment!AQ269,0)+ROUNDUP(Self_employment2!AQ269,0)","v":0},null,"nrd15",{"$f":"Non_residence!AC92","v":0},{"$f":"NOT(G443)","v":true}]
[null,null,"c4.9",0,null,"nrd16",{"$f":"Non_residence!AC96","v":0},{"$f":"NOT(G444)","v":true}]
[null,null,"c4.10",0,null,"1 15 not 16",{"$f":"AND(G442,G443,H444)","v":false}]
[null,null,"c4.11",0,null,"1 not 15 not 16",{"$f":"AND(G442,H443,H444)","v":false}]
[null,null,"c4.12",0]
[null,null,"c4.13",{"$f":"D314","v":0}]
[null,null,"c4.14",{"$f":"ROUNDUP('Partnership short'!AS231,0)","v":0}]
[null,null,"c4.15",0]
[null,null,"c4.16",0]
[null,null,"c4.17",0]
[null,null,"c4.18",0]
[null,null,"c4.19",{"$f":"D317","v":0}]
[null,null,"c4.19.1",{"$f":"ROUNDUP(Partnership!AS234,0)+ROUNDUP('Partnership (3)'!AS234,0)+ROUNDUP('Partnership (4)'!AS234,0)+ROUNDUP('Partnership (5)'!AS234,0)","v":0}]
[null,null,"c4.20",{"$f":"ROUNDUP(Partnership!AX250+Partnership!BD327,0)+ROUNDUP('Partnership (3)'!AX250+'Partnership (3)'!BD327,0)+ROUNDUP('Partnership (4)'!AX250+'Partnership (4)'!BD327,0)+ROUNDUP('Partnership (5)'!AX250+'Partnership (5)'!BD327,0)","v":0}]
[null,null,"c4.21",0]
[null,null,"c4.22",0]
[null,null,"c4.23",0]
[null,null,"c4.24",0]
[null,null,"c4.24.1",0]
[null,null,"c4.25",{"$f":"D440+D443+D449+D456","v":0}]
[null,null,"c4.26",{"$f":"D439+D441+D448+D454","v":0}]
[null,null,"c4.27",0]
[null,null,"c4.28",{"$f":"D324","v":0}]
[null,null,"c4.29",0]
[null,null,"c4.30",0]
[null,null,"c4.31",{"$f":"ROUNDUP(Land_property!AB113,0)","v":0}]
[null,null,"c4.32",0]
[null,null,"c4.33",{"$f":"MAX(0,D333-D335-D336)","v":0}]
[null,null,"c4.34",{"$f":"ROUNDUP(Foreign!AU251,0)","v":0}]
[null,null,"c4.35",{"$f":"D311","v":0}]
[null,null,"c4.36",{"$f":"ROUNDUP(Lloyds!H221,0)","v":0}]
[null,null,"c4.37",{"$f":"ROUNDUP(Tax_return!EX782,0)","v":0}]
[null,null,"c4.37.1",{"$f":"ROUNDUP(Tax_return!EX785,0)","v":0}]
[null,null,"c4.38",{"$f":"ROUNDUP(Tax_return!EX779,0)","v":0}]
[null,null,"c4.39",{"$f":"D435+D438+D439+D440+D441+D443+D448+D449+D454+D456+D461+D465+D468+D470+D471+D472+D473+D474+D476+D475","v":0}]
[null,null,"c4.40",{"$f":"D437+D462+D468+D471+D473+D474+D476","v":0}]
[null,null,"c4.40.1",{"$f":"ROUNDDOWN(Self_employment!AU228,0)+ROUNDDOWN(Self_employment2!AU228,0)","v":0}]
[null,null,"c4.40.2",{"$f":"ROUNDDOWN(Partnership!AS229,0)+ROUNDDOWN('Partnership (3)'!AS229,0)+ROUNDDOWN('Partnership (4)'!AS229,0)+ROUNDDOWN('Partnership (5)'!AS229,0)","v":0}]
[null,null,"c4.41",{"$f":"IF(includex=1,MAX(0,D418+D479+D480+IF(includet=1,_tsr4-SUM(G1443:G1446))),D418+D479+D480)","v":0},{"$f":"D481","v":0}]
[null,null,"c4.42",{"$f":"ROUNDUP(D481*0.25,0)","v":0},{"$f":"ROUNDUP(E481*0.25,0)","v":0}]
[null,null,"c4.43",50000,50000]
[null,null,"c4.44",{"$f":"MAX(D482,D483)","v":50000},{"$f":"MAX(E482,E483)","v":50000}]
[null,null,"c4.45",{"$f":"MIN(D478,D484)","v":0},{"$f":"MIN(D478,E484)","v":0}]
[null,null,"c4.46",{"$f":"D436+D438+D463+D465+D470+D472+D475","v":0},{"$f":"D486","v":0}]
[null,null,"c4.47",{"$f":"D485+D486","v":0},{"$f":"E485+E486","v":0}]
[null,null,"c4.47.1",{"$f":"ROUNDUP(Self_employment!AU250,0)+ROUNDUP(Self_employment2!AU250,0)","v":0}]
[null,null,"c4.47.2",{"$f":"ROUNDUP(Partnership!CC460,0)+ROUNDUP('Partnership (3)'!CC460,0)+ROUNDUP('Partnership (4)'!CC460,0)+ROUNDUP('Partnership (5)'!CC460,0)","v":0}]
[null,null,"c4.47.3",{"$f":"ROUNDUP(Trusts!V121,0)","v":0}]
[null,null,"c4.47.4",{"$f":"ROUNDUP(Foreign!AJ155,0)","v":0}]
[null,null,"c4.47.4a",0]
[null,null,"c4.47.5",{"$f":"ROUNDUP(Foreign!AJ171,0)","v":0}]
[null,null,"c4.47.6",{"$f":"ROUNDUP(Foreign!BJ251,0)","v":0}]
[null,null,"c4.47.7",{"$f":"ROUNDUP(Foreign!CL291,0)","v":0}]
[null,null,"c4.47.8",{"$f":"ROUNDUP(Foreign!CL309,0)","v":0}]
[null,null,"c4.47.9",{"$f":"ROUNDUP(Foreign!CL313,0)","v":0}]
[null,null,"c4.47.10",{"$f":"ROUNDUP(Foreign!CL317,0)","v":0}]
[null,null,"c4.47.11",{"$f":"ROUNDUP(Foreign!CL321,0)","v":0}]
[null,null,"c4.47.12",{"$f":"ROUNDUP(Foreign!CT339,0)","v":0}]
[null,null,"c4.47.13",{"$f":"ROUNDUP(Foreign!CT349,0)","v":0}]
[null,null,"c4.47.14",{"$f":"ROUNDUP(Foreign!CT358,0)","v":0}]
[null,null,"c4.47.15",{"$f":"ROUNDUP(Foreign!CZ338,0)","v":0}]
[null,null,"c4.47.16",{"$f":"ROUNDUP(Foreign!CZ347,0)","v":0}]
[null,null,"c4.47.17",{"$f":"ROUNDUP(Foreign!CZ356,0)","v":0}]
[null,null,"c4.47.18",{"$f":"ROUNDUP(Foreign!CZ363,0)","v":0}]
[null,null,"c4.47.19",{"$f":"SUM(D488:D506)","v":0}]
[null,null,"c4.47.20",{"$f":"ROUNDUP(Partnership!BI309,0)+ROUNDUP('Partnership (3)'!BI309,0)+ROUNDUP('Partnership (4)'!BI309,0)+ROUNDUP('Partnership (5)'!BI309,0)","v":0}]
[null,null,"c4.47.21",{"$f":"ROUNDUP(Foreign!AJ118,0)","v":0}]
[null,null,"c4.47.22",{"$f":"ROUNDUP(Foreign!CL301,0)","v":0}]
[null,null,"c4.47.23",{"$f":"D508+D509+D510","v":0}]
[null,null,"c4.47.24",{"$f":"ROUNDUP(Partnership!BX447,0)+ROUNDUP('Partnership (3)'!BX447,0)+ROUNDUP('Partnership (4)'!BX447,0)+ROUNDUP('Partnership (5)'!BX447,0)","v":0}]
[null,null,"c4.47.25",{"$f":"ROUNDUP(Foreign!AJ135,0)","v":0}]
[null,null,"c4.47.25a",{"$f":"ROUNDUP(Foreign!AJ163,0)","v":0}]
[null,null,"c4.47.26",{"$f":"ROUNDUP(Foreign!CL306,0)","v":0}]
[null,null,"c4.47.27",{"$f":"D512+D513+D514+D515","v":0}]
[null,null,"c4.47.28",{"$f":"D302+D303","v":0}]
[null,null,"c4.47.29",{"$f":"ROUNDUP(Non_residence!AL192,0)","v":0}]
[null,null,"c4.47.30",{"$f":"MIN(D517,D518)","v":0}]
[null,null,"c4.48",{"$f":"ROUNDUP(Tax_return!BR267+Tax_return!BW259+Tax_return!BW264,0)","v":0},{"$f":"D520","v":0}]
[null,null,"c4.49",{"$f":"ROUNDUP(Tax_return!BW278+Tax_return!BW281,0)","v":0},{"$f":"D521","v":0}]
[null,null,"c4.50",{"$f":"ROUNDUP(Tax_return!EX776,0)","v":0},{"$f":"D522","v":0}]
[null,null,"c4.51",{"$f":"ROUNDUP(D522*100/80,0)","v":0},{"$f":"ROUNDUP(E522*100/80,0)","v":0}]
[null,null,"c4.52",{"$f":"ROUNDUP(Trusts!V129,0)","v":0},{"$f":"D524","v":0}]
[null,null,"c4.53",{"$f":"D357+D382+D400+D411+D412","v":0},{"$f":"D525","v":0}]
[null,null,"c4.54",{"$f":"MIN(D524,D525)","v":0},{"$f":"MIN(E524,E525)","v":0}]
[null,null,"c4.54.1",{"$f":"MAX(D479+D480-D442-D455,0)","v":0},{"$f":"D527","v":0}]
[null,null,"c4.54.2",{"$f":"MAX(0,D415+D527-D487-D520-D521-D523-D526)","v":0},{"$f":"MAX(0,D415+E527-E487-E520-E521-E523-E526)","v":0},0,"******** includex for transition"]
[null,null,"c4.54.3",{"$f":"MIN(D527,D528)","v":0},{"$f":"MIN(E527,E528)","v":0}]
[null,null,"c4.55",{"$f":"IF(F528=1,MAX(0,D528),MAX(0,D528-D529))+IF(includet=1,_tsr4-SUM(G1443:G1446),0)","v":0},{"$f":"IF(include=TRUE,E528,MAX(0,E528-E529))","v":0},0,"******** includet for top slicing relief"]
[null,null,"c4.56",{"$f":"ROUNDUP(MAX(0,Tax_return!BR274-Tax_return!BR281)+Tax_return!BW275,0)","v":0},{"$f":"D531","v":0}]
[null,null,"c4.57",{"$f":"ROUNDUP(D531*100/80,0)","v":0},{"$f":"ROUNDUP(E531*100/80,0)","v":0},0,"******** includeg for gift aid"]
[null,null,"c4.57.1",{"$f":"ROUNDUP(Tax_return!BR260,0)","v":0}]
[null,null,"c4.57.2",{"$f":"D302+D303+D310+D313+D320+D359+c1.41+D479+D480","v":0}]
[null,null,"c4.57.3",{"$f":"MAX(0,D534-D488-D489-D519)","v":0}]
[null,null,"c4.57.4",{"$f":"IF(G438,MAX(3600,D535),MAX(3600,D534))","v":3600}]
[null,null,"c4.58",{"$f":"MIN(D533,D536)","v":0},{"$f":"D537","v":0},{"$f":"D1245","v":0}]
[null,null,"c4.59",{"$f":"IF(includeg=1,D537,D532+D537)","v":0},{"$f":"E532+E537","v":0}]
[null,null,"c4.60",0,0]
[null,null,"c4.61",{"$f":"ROUNDUP(Tax_return!FB769,0)","v":0},{"$f":"D540","v":0}]
[null,null,"c4.62",{"$f":"IF(includeg=1,D532+D537-D540,D538-D540)","v":0},{"$f":"E538-E540","v":0}]
[null,null,"c4.63",{"$f":"MAX(0,D530-D541)","v":0},{"$f":"MAX(0,E530-E541)","v":0}]
[null,null,"c4.63a",{"$f":"IF(F528=1,c1.40+D527,c1.40)","v":0},{"$f":"D543","v":0}]
[null,null,"c4.63b",{"$f":"D439+D441+D448+D454+D465+D470+D472","v":0},{"$f":"D544","v":0}]
[null,null,"c4.63c",{"$f":"MAX(0,D543-D507-D519-D544)","v":0},{"$f":"MAX(0,E543-E544)","v":0}]
[null,null,"c4.64",{"$f":"IF(OR(nonres1=TRUE,$G$441,$G$446),0,D1361)","v":12570},{"$f":"IF(nonres1=TRUE,0,IF(G549=TRUE,E1361,0))","v":12570}]
[null,null,"c4.65",{"$f":"IF(OR(nonres1=TRUE,$G$441,$G$446),0,IF(Tax_return!BZ292=TRUE,3130,0))","v":0},{"$f":"D547","v":0}]
[null,null,"c4.66",{"$f":"IF(OR(nonres1=TRUE,$G$441,$G$446),0,ROUNDUP(Calculation!V91,0))","v":0},{"$f":"D548","v":0},null,"or ( claim all = 0, nonres1 = true)"]
[null,null,"c4.67",{"$f":"SUM(D546:D548)","v":12570},{"$f":"SUM(E546:E548)","v":12570},null,{"$f":"IF(AND(claim_all=1,nonres1=FALSE),TRUE,FALSE)","v":true},{"$f":"IF(G549,\"ok for allowances\", \"no allowances\")","v":"ok for allowances"}]
[null,null,"c4.68",{"$f":"IF(OR(I550,I551),0,G552)","v":0},{"$f":"IF(AND(D550=1260,D587=1),0,D550)","v":0},null,{"$f":"IF(AND(nonres=TRUE,Non_residence!AC92=TRUE,Non_residence!AC96=FALSE),TRUE,FALSE)","v":false},"MA transfer",{"$f":"IF(OR(nonres1,G445,G441),TRUE,FALSE)","v":false},"<--- need"]
[null,null,"c4.69",{"$f":"IF(OR(nonres1=TRUE,$G$441,$G$446),0,MAX(0,D549-D550))","v":12570},{"$f":"IF(nonres1=TRUE,0,IF(G549=TRUE,MAX(0,E549-E550),0))","v":12570},null,{"$f":"IF(OR(mat_out<5,D1196+D1197>0,AND(Non_residence!AC96=TRUE,D546<=D530)),TRUE,FALSE)","v":true},null,{"$f":"IF(OR(D1196+D1197>0,AND(Non_residence!AC96=TRUE,D546<=D530)),TRUE,FALSE)","v":false},"<--- need"]
[null,null,"c4.70",{"$f":"D487+D507+D511+D516+D519+D520+D521+D523+D526+D551","v":12570},{"$f":"E487+E520+E521+E523+E526+E551","v":12570},"total allowances",{"$f":"IF(mat_out=5,1260,0)","v":0},"<--- need",null,"<--- need"]
[null,null,"c4.70a",{"$f":"D552-D507-D511-D516-D519-D544","v":12570}]
[null,null,"c4.71",{"$f":"IF(nonres1=TRUE,D1885,0)","v":0},{"$f":"D554","v":0}]
[null,null,"c4.72",{"$f":"IF(nonres1=TRUE,D552+D554,D552)","v":12570},{"$f":"IF(nonres1=TRUE,E552+E554,E552)","v":12570},null,{"$f":"mat_out","v":0}]
[null,null,"c4.73",{"$f":"IF(nonres1=TRUE,D1886,totalincome+IF(F528=1,D527,0))","v":0},{"$f":"D556","v":0}]
[null,null,"c4.74",{"$f":"MAX(0,D556-D552)","v":0},{"$f":"MAX(0,E556-E552)","v":0}]
[null,null,"c4.75",{"$f":"D538","v":0},{"$f":"D558","v":0}]
[null,null,"c4.75a",{"$f":"MAX(0,c1.40+c1.41-D552)","v":0},{"$f":"D559","v":0}]
[null,null,"c4.75b",{"$f":"MAX(0,D552-c1.40-c1.41)","v":12570},{"$f":"MAX(0,E552-c1.40-c1.41)","v":12570}]
[null,null,"c4.75b1",{"$f":"MAX(0,5000-D559)","v":5000},{"$f":"MAX(0,5000-E559)","v":5000}]
[null,null,"c4.75b2",{"$f":"MIN(D388,D561)","v":0},{"$f":"MIN(D388,E561)","v":0}]
[null,null,"c4.75c",{"$f":"MIN(MAX(0,D388-D562),500)","v":0},{"$f":"MIN(MAX(0,D388-E562),500)","v":0}]
[null,null,"c4.75c1",{"$f":"D562+D563","v":0},{"$f":"E562+E563","v":0}]
[null,null,"c4.75d",{"$f":"MAX(0,D388-D564)","v":0},{"$f":"MAX(0,D388-E564)","v":0}]
[null,null,"c4.75e",{"$f":"MAX(0,D565-D560)","v":0},{"$f":"MAX(0,E565-E560)","v":0}]
[null,null,"c4.75f",{"$f":"MAX(0,D560-D563-D565)","v":12570},{"$f":"MAX(0,E560-E563-E565)","v":12570}]
[null,null,"c4.75g",{"$f":"MAX(0,D407-D567)","v":0},{"$f":"MAX(0,D407-E567)","v":0}]
[null,null,"c4.75h",{"$f":"MAX(0,37700+D558-D559-D568)","v":37700},{"$f":"MAX(0,37700+E558-E559-E568)","v":37700}]
[null,null,"c4.75i",{"$f":"MIN(D563,MAX(0,D569-D566))","v":0},{"$f":"MIN(E563,MAX(0,E569-E566))","v":0}]
[null,null,"c4.75j",{"$f":"MAX(0,D563-D570)","v":0},{"$f":"MAX(0,E563-E570)","v":0}]
[null,null,"c4.75k",{"$f":"MIN(MAX(0,D569-500),D571)","v":0},{"$f":"MIN(MAX(0,E569-500),E571)","v":0}]
[null,null,"c4.75l",{"$f":"MAX(0,37700+D558-D559-D563-D566)","v":37700},{"$f":"MAX(0,37700+E558-E559-E563-E566)","v":37700}]
[null,null,"c4.75m",{"$f":"MIN(D568,D573)","v":0},{"$f":"MIN(E568,E573)","v":0}]
[null,null,"c4.75n",{"$f":"MAX(0,D568-D574)","v":0},{"$f":"MAX(0,E568-E574)","v":0}]
[null,null,"c4.75o",{"$f":"MAX(0,D567-D568)","v":12570},{"$f":"MAX(0,E567-E568)","v":12570}]
[null,null,"c4.75p",{"$f":"MAX(0,D410+D411+D412-D576)","v":0},{"$f":"MAX(0,D410+D411+D412-E576)","v":0}]
[null,null,"c4.75q",{"$f":"MAX(0,D552-D565-D568)","v":12570},{"$f":"MAX(0,E552-E565-E568)","v":12570}]
[null,null,"c4.75r",{"$f":"MAX(0,c1.40-D578)","v":0},{"$f":"MAX(0,c1.40-E578)","v":0}]
[null,null,"c4.75s",{"$f":"MIN(D563,MAX(0,37700+D558-D579))","v":0},{"$f":"MIN(E563,MAX(0,37700+E558-E579))","v":0}]
[null,null,"c4.75t",{"$f":"MAX(0,D563-D580)","v":0},{"$f":"MAX(0,E563-E580)","v":0}]
[null,null,"c4.75u",{"$f":"MAX(0,D557-D581)","v":0},{"$f":"MAX(0,E557-E581)","v":0}]
[null,null,"c4.76",0,0]
[null,null,"c4.76a",{"$f":"IF(D559>D421+D422+D423+D558,1,0)","v":0},{"$f":"IF(E559>D421+D422+D423+E558,1,0)","v":0}]
[null,null,"c4.76b",{"$f":"IF(D582>37700+D558,1,0)","v":0},{"$f":"IF(E582>37700+E558,1,0)","v":0}]
[null,null,"c4.76b1",{"$f":"IF(AND(D575>0,OR(D575>D571,D574+D575>1260)),1,0)","v":0},{"$f":"IF(AND(E575>0,OR(E575>E571,E574+E575>1260)),1,0)","v":0}]
[null,null,"c4.76c",{"$f":"IF(D584+D585+D586>0,1,0)","v":0},{"$f":"IF(E584+E585+E586>0,1,0)","v":0}]
[null,null,"c4.77",{"$f":"IF(D557>37700+D558,1,0)","v":0}]
[null,null,"c4.78",{"$f":"IF(D557>125140+D558,1,0)","v":0}]
[null,null,"c4.79",{"$f":"IF(D589=1,0,IF(D588=1,500,1000))","v":1000}]
[null,null,"c4.80",{"$f":"500","v":500}]
[]
[]
[]
[null,null,"c5.1",{"$f":"MAX(0,IF(_case43=TRUE,E552,D552)-D507-D511-D516-D519-D544)","v":12570}]
[null,null,"c5.2",{"$f":"D422+D538","v":37700}]
[null,null,"c5.2a",{"$f":"37700+D538","v":37700}]
[null,null,"c5.3",{"$f":"IF(nonres1,MAX(0,D1862-D507-D519-D544),D545)","v":0}]
[null,null,"c5.3a",0]
[null,null,"c5.4",0]
[null,null,"c5.4a",0]
[null,null,"c5.4b",0]
[null,null,"c5.5",0]
[null,null,"c5.6",0]
[null,null,"c5.7",0]
[null,null,"c5.8",0]
[null,null,"c5.9",0]
[null,null,"c5.10",0]
[null,null,"c5.11",{"$f":"IF(nonres1,D1870,MAX(0,D388-D511))","v":0}]
[null,null,"c5.11a",{"$f":"MIN(D609,5000)","v":0}]
[null,null,"c5.12",{"$f":"MIN(D610,MAX(0,D595+5000-D598))","v":0}]
[null,null,"c5.13",{"$f":"MIN(MAX(0,D609-D611),D590)","v":0}]
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[null,null,"c10.6",0]
[null,null,"c10.7",0]
[null,null,"c10.8",{"$f":"D1009","v":0}]
[null,null,"c10.9",{"$f":"ROUNDUP(D1257*0.2,2)","v":0}]
[null,null,"c10.10",0]
[null,null,"c10.11",0]
[null,null,"c10.12",0]
[null,null,"c10.13",{"$f":"D1662+D1665","v":0}]
[null,null,"c10.14",0]
[null,null,"c10.15",0]
[null,null,"c10.16",0]
[null,null,"c10.17",{"$f":"D1644+D1647+D1650+D1653+D1656+D1659","v":0}]
[null,null,"c10.18",0]
[null,null,"c10.19",0]
[null,null,"c10.20",{"$f":"D1258+D1262+D1266","v":0}]
[]
[null,null,"c11.1",{"$f":"employment!O54+employment!O121+employment!O188+employment!O255+employment!O322+employment!O389","v":0}]
[null,null,"c11.2",{"$f":"Tax_return!EX754","v":0}]
[null,null,"c11.3",{"$f":"Religion!H118+Religion2!H118","v":0}]
[null,null,"c11.4",{"$f":"Tax_return!BH218+Tax_return!BL210+Tax_return!BL217","v":0}]
[null,null,"c11.5",{"$f":"SUM(D1271:D1274)","v":0}]
[null,null,"c11.6",{"$f":"SUM(Calculation!P66)","v":0}]
[null,null,"c11.7",{"$f":"MIN(D1275,D1276)","v":0}]
[null,null,"c11.8",{"$f":"MAX(0,D1275-D1277)","v":0}]
[null,null,"c11.9",{"$f":"'Self_employment short 1'!AB160+'Self_employment short 2'!AB160","v":0}]
[null,null,"c11.10",{"$f":"Self_employment!AZ282+Self_employment!BD280+Self_employment2!AZ282+Self_employment2!BD280","v":0}]
[null,null,"c11.11",{"$f":"Lloyds!H24+Lloyds!C81+Lloyds!H81","v":0}]
[null,null,"c11.12",{"$f":"'Partnership short'!AS260+'Partnership short'!AX260","v":0}]
[null,null,"c11.13",{"$f":"Partnership!BX467+Partnership!BX472+Partnership!CC468+'Partnership (3)'!BX467+'Partnership (3)'!BX472+'Partnership (3)'!CC468+'Partnership (4)'!BX467+'Partnership (4)'!BX472+'Partnership (4)'!CC468+'Partnership (5)'!BX467+'Partnership (5)'!BX472+'Partnership (5)'!CC468","v":0}]
[null,null,"c11.14",{"$f":"Land_property!P53","v":0}]
[null,null,"c11.15",{"$f":"Foreign!AE115+Foreign!AE132+Foreign!AE139+Foreign!AE143+Foreign!AE152+Foreign!AE160+Foreign!AE168+Foreign!BE248+Foreign!BX281+Foreign!CE288+Foreign!CE298+Foreign!CE303","v":0}]
[null,null,"c11.16",{"$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",{"$f":"SUM(D1286:D1294)","v":0}]
[null,null,"c11.26",{"$f":"Non_residence!Z106+Non_residence!Z111","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!EN685","v":0}]
[null,null,"c11.29",{"$f":"Tax_return!ER697","v":0}]
[null,null,"c11.30",{"$f":"Tax_return!BH239","v":0}]
[null,null,"c11.31",{"$f":"D1278+D1279+D1280+D1281+D1282+D1283+D1284+D1285+D1295+D1296+D1297+D1298+D1299+D1300","v":0}]
[]
[null,null,"c12.1",{"$f":"D1245","v":0}]
[null,null,"c12.1a",0]
[null,null,"c12.1b",0]
[null,null,"c12.1c",{"$f":"D1900","v":0}]
[null,null,"c12.1d",{"$f":"nonrescalc-D1306","v":0}]
[null,null,"c12.1e",{"$f":"IF(nonres=TRUE,MIN(rescalc,nonrescalc),c12.16)","v":0}]
[null,null,"c12.1f",{"$f":"MAX(0,D1308-D1253-D1254-D1269)","v":0}]
[null,null,"c12.2",{"$f":"D1424","v":0},"nic 4"]
[null,null,"c12.3",{"$f":"D1425","v":0},"nic 2"]
[null,null,"c12.4",{"$f":"D1310+D1311","v":0}]
[null,null,"c12.5",{"$f":"D1309+D1312","v":0}]
[null,null,"c12.6",{"$f":"Calculation!K62","v":0},"underpaid earlier"]
[null,null,"c12.7",{"$f":"D1838","v":0},"Sloans"]
[null,null,"c12.7b",{"$f":"D1839","v":0},"pgloans"]
[null,null,"c12.8",{"$f":"ROUNDDOWN((charity_tr+Tax_return!FB758)*100/80,0)","v":0},"annuity"]
[null,null,"c12.9",{"$f":"ROUNDDOWN(D1317*0.2,2)","v":0},"pension"]
[null,null,"c12.10",0,"lump sum"]
[null,null,"c12.11",0]
[null,null,"c12.12",{"$f":"D1313+D1314+D1315+D1316+D1318+D1320","v":0}]
[null,null,"c12.13",{"$f":"D1301","v":0},"tax at source"]
[null,null,"c12.14",{"$f":"Calculation!P62","v":0},"unpaid paye later"]
[null,null,"c12.15",{"$f":"D1322+D1323","v":0}]
[null,null,"c12.16",{"$f":"D1321-D1324","v":0}]
[null,null,"c12.17",{"$f":"D1621","v":0},"cap gains"]
[null,null,"c12.17a",{"$f":"D1325+D1326","v":0}]
[null,null,"c12.17b",{"$f":"D1624","v":0}]
[null,null,"c12.17c",{"$f":"D1325-D1328","v":0}]
[null,null,"c12.18",{"$f":"D1326+D1329","v":0},"total tax and nic"]
[null,null,"c12.19",{"$f":"Tax_return!CP389","v":0},"any tax refunded"]
[null,null,"c12.20",{"$f":"Calculation!V105","v":0},"unpaid from earlier years"]
[null,null,"c12.21",{"$f":"D1330+D1331+D1332","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",{"$f":"SUM(tax_paid)","v":0}]
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[null,null,null,null,null,"c13.6",{"$f":"D1311","v":0}]
[null,null,null,null,null,"c13.7",{"$f":"G1341-G1342","v":0}]
[null,null,null,null,null,"c13.8",{"$f":"IF(AND(G1343>0,G1343<3000),G1343,0)","v":0}]
[null,null,null,null,null,"c13.9",{"$f":"G1337+G1338+G1339+G1340+G1344","v":0}]
[null,null,null,null,null,"c13.10",{"$f":"D1333-G1345","v":0}]
[null,null,null,null,null,"c13.11",{"$f":"D1325-(D1311+D1315+D1316+G1344-D1235)","v":0}]
[null,null,null,null,null,"c13.12",{"$f":"IF(G1347<1000,0,MAX(0,D1308+D1310+D1318-D1235))","v":0}]
[null,null,null,null,null,"c13.13",{"$f":"ROUNDDOWN(0.2*G1348,2)","v":0}]
[null,null,null,null,null,"c13.14",{"$f":"IF(G1347<1000,0,IF(Calculation!R77=TRUE,SUM(tax_to_pay),0))","v":0},null,{"$f":"IF(G1347<1000,0,IF(G1347<G1349,0,0.5*G1347))","v":0}]
[null,null,null,null,null,"c13.15",{"$f":"IF(G1347<1000,0,ROUNDDOWN(G1347*0.5,2))","v":0}]
[null,null,null,null,null,"c13.16",{"$f":"IF(G1347<1000,0,IF(G1347<G1349,0,IF(Calculation!R77=TRUE,MIN(SUM(tax_to_pay),G1351),G1351)))","v":0}]
[null,null,null,null,null,"c13.17",{"$f":"G1346+G1352","v":0}]
[]
[]
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[null,null,"c14.2",100000,100000]
[null,null,"c14.3",{"$f":"MAX(0,D1356-D1357)","v":0},{"$f":"MAX(0,E1356-E1357)","v":0}]
[null,null,"c14.4",12570,12570]
[null,null,"c14.5",{"$f":"INT(D1358*0.5)","v":0},{"$f":"INT(E1358*0.5)","v":0}]
[null,null,"c14.6",{"$f":"MAX(0,D1359-D1360)","v":12570},{"$f":"MAX(0,E1359-E1360)","v":12570}]
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[null,null,null,null,null,null,{"$f":"LEFT(TaxYear,4)","v":"2025"},null,{"$f":"DATE(1938,4,6)","v":"1938-04-06"},"first day of 1938 tax year"]
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[null,null,"c15.2",{"$f":"D542","v":0},null,"wife",{"$f":"IF(dobwife=0,DATE(G1364-64,4,6),dobwife)","v":"1961-04-06"},null,{"$f":"DATE(G1364-74,4,6)","v":"1951-04-06"},"first day of 74 years ago"]
[null,null,"c15.3",37700,null,"wife2",{"$f":"IF(dobwife2=0,DATE(G1364-64,4,6),dobwife2)","v":"1961-04-06"},null,{"$f":"DATE(1935,4,6)","v":12880},"first day of 1935 tax year"]
[null,null,"c15.4",{"$f":"MAX(0,D1366-D1367)","v":0},null,"wife either",{"$f":"MIN(G1366,G1367)","v":"1961-04-06"}]
[null,null,"c15.5",{"$f":"INT(D1368*0.5)","v":0},null,"oldest",{"$f":"IF(ISBLANK(wifes_name),I1365,MIN(G1365,G1366,G1367))","v":"1961-04-06"}]
[null,null,"c15.6",{"$f":"D1359","v":12570}]
[null,null,"c15.7",{"$f":"D1361","v":12570},null,"6 May 2025 and 5 June 2025",null,null,null,{"$f":"DATE($G$1364,4+K1371,6)","v":45783},1]
[null,null,"c15.8",{"$f":"MAX(0,D1370-D1371)","v":0},null,"6 June 2025 and 5 July 2025",null,null,null,45814,2]
[null,null,"c15.9",{"$f":"MAX(0,D1369-D1372)","v":0},null,"6 July 2025 and 5 August 2025",null,null,null,45844,3]
[null,null,"c15.10",{"$f":"MAX(0,D1365-D1373)","v":0},null,"6 August 2025 and 5 September 2025",null,null,null,45875,4]
[null,null,"c15.11",{"$f":"IF(D1365>0,MAX(D1374,4360),0)","v":0},null,"6 September 2025 and 5 October 2025",null,null,null,45906,5]
[null,null,"c15.12",{"$f":"IF(dateofm>=J1371,VLOOKUP(dateofm,J1371:K1382,2),0)","v":0},null,"6 October 2025 and 5 November 2025",null,null,null,45936,6]
[null,null,"c15.13",{"$f":"D1375*D1376","v":0},null,"6 November 2025 and 5 December 2025",null,null,null,45967,7]
[null,null,"c15.14",{"$f":"INT(D1377/12)","v":0},null,"6 December 2025 and 5 January 2026",null,null,null,45997,8]
[null,null,"c15.15",{"$f":"MAX(0,D1375-D1378)","v":0},null,"6 January 2026 and 5 February 2026",null,null,null,46028,9]
[null,null,"c15.16",{"$f":"IF(OR(Tax_return!FQ818=TRUE,Tax_return!FQ805=TRUE),2180,IF(OR(Tax_return!FQ823=TRUE,Tax_return!FQ809=TRUE),4360,0))","v":0},null,"6 February 2026 and 5 March 2026",null,null,null,46059,10]
[null,null,"c15.17",{"$f":"IF(dateofm>=J1371,VLOOKUP(dateofm,J1371:K1382,2),0)","v":0},null,"6 March 2026 and 5 April 2026",null,null,null,46087,11]
[null,null,"c15.18",{"$f":"D1380*D1381","v":0},null,"6 April 2026 and later",null,null,null,46118,12]
[null,null,"c15.19",{"$f":"ROUNDUP(D1382/12,0)","v":0}]
[null,null,"c15.20",{"$f":"MAX(0,D1380-D1383)","v":0}]
[null,null,"c15.21",{"$f":"IF(wifes_name>\"\",MAX(0,D1379-D1384),IF(husbands_name>\"\",D1384,0))","v":0}]
[]
[]
[]
[]
[]
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[null,null,"c16.1",{"$f":"INT('Self_employment short 1'!W143)+INT('Self_employment short 2'!W143)","v":0},{"$f":"Self_employment2!BR347","v":0},"se2",{"$f":"MAX(0,Self_employment2!T50)","v":0},{"$f":"G1393+0.0002","v":2.0000000000000001E-4},{"$f":"IF($G$1402>52,IF(H1393=$H$1402,52,0),G1393)*3.5","v":0},{"$f":"IF(AND(E1393=TRUE,$I$1403>0),ROUND($I$1403,2),IF(AND(I1393>0,$I$1403>0),ROUND($I$1403,2),I1393))","v":0}]
[null,null,"c16.2",{"$f":"INT(Self_employment!AU246)+INT(Self_employment2!AU246)","v":0},{"$f":"'Self_employment short 1'!AD155","v":0},"se sh1",{"$f":"MAX(0,'Self_employment short 1'!T45)","v":0},{"$f":"G1394+0.0003","v":2.9999999999999997E-4},0,0]
[null,null,"c16.3",{"$f":"INT(Lloyds!C225)","v":0},{"$f":"'Self_employment short 2'!AD155","v":0},"se sh2",{"$f":"MAX(0,'Self_employment short 2'!T45)","v":0},{"$f":"G1395+0.0004","v":4.0000000000000002E-4},0,0]
[null,null,"c16.4",{"$f":"INT('Partnership short'!AM213)","v":0},{"$f":"Lloyds!J256","v":0},"lloyds",{"$f":"MAX(0,Lloyds!J254)","v":0},{"$f":"G1396+0.0005","v":5.0000000000000001E-4},0,0]
[null,null,"c16.5",{"$f":"INT(Partnership!AX237)+INT('Partnership (3)'!AX237)+INT('Partnership (4)'!AX237)+INT('Partnership (5)'!AX237)","v":0},{"$f":"'Partnership short'!BA245","v":false},"ptr sh",{"$f":"MAX(0,'Partnership short'!AO196)","v":0},{"$f":"G1397+0.0006","v":5.9999999999999995E-4},0,0]
[null,null,"c16.5.1",{"$f":"D527","v":0},{"$f":"Partnership!AZ270","v":0},"ptr 1",{"$f":"MAX(0,Partnership!AO202)","v":0},{"$f":"G1398+0.0007","v":6.9999999999999999E-4},0,0]
[null,null,"c16.6",{"$f":"SUM(D1393:D1398)","v":0},{"$f":"'Partnership (3)'!AZ270","v":0},"ptr 3",{"$f":"MAX(0,'Partnership (3)'!AO202)","v":0},{"$f":"G1399+0.0008","v":8.0000000000000004E-4},0,0]
[null,null,"c16.7",{"$f":"ROUNDUP(ABS(Self_employment!BP341),0)+ROUNDUP(ABS(Self_employment2!BP341),0)","v":0},{"$f":"'Partnership (4)'!AZ270","v":0},"ptr 4",{"$f":"MAX(0,'Partnership (4)'!AO202)","v":0},{"$f":"G1400+0.0009","v":8.9999999999999998E-4},0,0]
[null,null,"c16.8",{"$f":"ROUNDUP(ABS(Lloyds!H250),0)","v":0},{"$f":"'Partnership (5)'!AZ270","v":0},"ptr 5",{"$f":"MAX(0,'Partnership (5)'!AO202)","v":0},{"$f":"G1401+0.001","v":1E-3},0,0]
[null,null,"c16.9",{"$f":"ROUNDUP(ABS('Partnership short'!AX245),0)","v":0},{"$f":"OR(E1392,E1393,E1394,E1395,E1396,E1397,E1398,E1399,E1400,E1401)","v":false},null,{"$f":"SUM(G1392:G1401)","v":0},{"$f":"MAX(H1392:H1401)","v":1E-3},0]
[null,null,"c16.10",{"$f":"ROUNDUP(ABS(Partnership!AX270),0)+ROUND(ABS('Partnership (3)'!AX270),0)+ROUND(ABS('Partnership (4)'!AX270),0)+ROUND(ABS('Partnership (5)'!AX270),0)","v":0},null,null,null,null,{"$f":"MIN(53*4.15,MAX(SUM(class2chargep)+IF(ISBLANK(class2chargep),0,0.0001),SUM(class2charges)+IF(ISBLANK(class2charges),0,0.0001)))","v":0}]
[null,null,"c16.11",{"$f":"SUM(D1400:D1403)","v":0}]
[null,null,"c16.12",{"$f":"MAX(0,D1399-D1404)","v":0}]
[null,null,"c16.13",{"$f":"IF(OR(exception),0,MAX(0,D1405-12570))","v":0}]
[null,"xxxx","c16.14",{"$f":"IF(exception,0,IF(F1407,3016,2262))","v":2262},null,false]
[null,null,"c16.15",{"$f":"MIN(D1406,37700)","v":0}]
[null,"xxxx","c16.16",{"$f":"MIN(ROUNDDOWN(D1408*0.06,2),IF(F1407,3016,2262))","v":0}]
[null,null,"c16.17",{"$f":"MAX(0,D1406-D1408)","v":0}]
[null,null,"c16.18",{"$f":"ROUNDDOWN(D1410*0.02,2)","v":0}]
[null,null,"c16.19",{"$f":"D1409+D1411","v":0},"reg 100 calc",null,{"$f":"nonres","v":0}]
[null,null,"c16.20",{"$f":"IF(OR(exception,D1406=0),0,ROUNDUP(employment!AD448+employment!AD515+employment!AD582+employment!AD649+employment!AD716+employment!AD783,0)+ROUNDUP(Religion!N131,0)+ROUNDUP(Religion2!N131,0))","v":0}]
[null,null,"c16.21",{"$f":"ROUNDUP(D1413*0.08,2)","v":0}]
[null,null,"c16.22",0]
[null,null,"c16.23",{"$f":"D1407","v":2262}]
[null,null,"c16.24",{"$f":"MAX(0,D1416-D1414)","v":2262}]
[null,null,"c16.25",{"$f":"ROUNDDOWN(D1417/0.06,2)","v":37700}]
[null,null,"c16.26",{"$f":"IF(OR(exception,D1406=0,D1413=0),0,MIN(D1405,50270)-12570)","v":0}]
[null,null,"c16.27",{"$f":"MAX(0,D1419-D1418)","v":0}]
[null,null,"c16.28",{"$f":"ROUNDDOWN(D1420*0.02,2)","v":0}]
[null,null,"c16.29",{"$f":"IF(OR(exception,D1406=0,D1413=0),0,ROUNDDOWN(MAX(0,D1405-50270)*0.02,2))","v":0}]
[null,null,"c16.30",{"$f":"IF(AND(D1416-D1414>=0,D1417>D1414+ROUND(D1406*0.06,2)),D1417,IF(AND(D1416-D1414>=0,D1417<=D1414+ROUND(D1406*0.06,2)),D1417+D1421+D1422,D1421+D1422))","v":2262}]
[null,null,"c16.31",{"$f":"IF(OR(exception),0,IF(D1413>0,MIN(D1412,D1423),D1412))","v":0}]
[null,null,"c16.32",{"$f":"IF(AND(D1405<6845,deferment=TRUE),IF(I1403>0,ROUND(I1403,2),I1402),0)","v":0}]
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[null,null,"c26.3",{"$f":"ROUNDDOWN(D1776*D1777,2)","v":0}]
[]
[null,null,"c27.1a",{"$f":"INT(employment!U95)","v":0},{"$f":"INT(employment!U162)","v":0},{"$f":"INT(employment!U229)","v":0},{"$f":"INT(employment!U296)","v":0},{"$f":"INT(employment!U363)","v":0},{"$f":"INT(employment!U430)","v":0}]
[null,null,"c27.1b",{"$f":"ROUNDUP(employment!U94,0)","v":0},{"$f":"ROUNDUP(employment!U161,0)","v":0},{"$f":"ROUNDUP(employment!U228,0)","v":0},{"$f":"ROUNDUP(employment!U295,0)","v":0},{"$f":"ROUNDUP(employment!U362,0)","v":0},{"$f":"ROUNDUP(employment!U429,0)","v":0}]
[null,null,"c27.1c",{"$f":"MAX(0,D1780-D1781)","v":0},0,0,0,0,0]
[null,null,"c27.2",{"$f":"INT(Tax_return!EX734+Tax_return!EX741+Tax_return!EX746+Tax_return!EX751)","v":0}]
[null,null,"c27.3",{"$f":"SUM(D1782:I1782)+D1783","v":0}]
[null,null,"c27.4",{"$f":"ROUNDUP(Tax_return!FB745+Tax_return!FB748+Tax_return!FB751,0)","v":0}]
[null,null,"c27.5",{"$f":"MAX(0,D1784-D1785)","v":0}]
[null,null,"c27.6a",0,0,0,0,0,0]
[null,null,"c27.6b",0,0,0,0,0,0]
[null,null,"c27.6c",{"$f":"MAX(0,D1787-D1788)","v":0},0,0,0,0,0]
[null,null,"c27.7",0]
[null,null,"c27.8",0]
[null,null,"c27.8a",0]
[null,null,"c27.8b",0]
[null,null,"c27.9a",{"$f":"INT(Religion!C119+Religion!H44)","v":0},{"$f":"INT(Religion2!C119+Religion2!H44)","v":0}]
[null,null,"c27.9b",{"$f":"ROUNDUP(Religion!C22+Religion!H14+Religion!H50,0)","v":0},{"$f":"ROUNDUP(Religion2!C22+Religion2!H14+Religion2!H50,0)","v":0}]
[null,null,"c27.9c",{"$f":"MAX(0,D1794-D1795)","v":0},{"$f":"MAX(0,E1794-E1795)","v":0}]
[null,null,"c27.9",{"$f":"D1796+E1796","v":0}]
[null,null,"c27.10",{"$f":"INT('Self_employment short 1'!W143)+INT('Self_employment short 2'!W143)","v":0}]
[null,null,"c27.11",{"$f":"INT(Self_employment!AU246)+INT(Self_employment2!AU246)","v":0}]
[null,null,"c27.12",{"$f":"INT(Lloyds!C225)","v":0}]
[null,null,"c27.13",{"$f":"INT('Partnership short'!AM213)","v":0}]
[null,null,"c27.14",{"$f":"INT(Partnership!BX459)+INT('Partnership (3)'!BX459)+INT('Partnership (4)'!BX459)+INT('Partnership (5)'!BX459)","v":0}]
[null,null,"c27.15",0]
[null,null,"c27.16",{"$f":"INT(Tax_return!BH211+INT(int_div_13)+Tax_return!BL223)","v":0}]
[null,null,"c27.16a",{"$f":"D527","v":0}]
[null,null,"c27.17",{"$f":"D1786+SUM(D1797:D1805)-D1803","v":0}]
[null,null,"c27.18",{"$f":"INT(Partnership!BI305+Partnership!BX443+Partnership!CC439)+INT('Partnership (3)'!BI305+'Partnership (3)'!BX443+'Partnership (3)'!CC439)+INT('Partnership (4)'!BI305+'Partnership (4)'!BX443+'Partnership (4)'!CC439)+INT('Partnership (5)'!BI305+'Partnership (5)'!BX443+'Partnership (5)'!CC439)+INT('Partnership short'!AS252)","v":0}]
[null,null,"c27.19",{"$f":"INT(Land_property!AB105)","v":0}]
[null,null,"c27.20",{"$f":"D328+D334+D350+D378+D395+D408","v":0}]
[null,null,"c27.21",{"$f":"D357+D382+D400+D411","v":0}]
[null,null,"c27.22",{"$f":"D386+D406","v":0}]
[null,null,"c27.23",{"$f":"INT(Tax_return!BL220)","v":0}]
[null,null,"c27.24",{"$f":"INT(Tax_return!EN692+Tax_return!EN700+Tax_return!ER691)","v":0}]
[null,null,"c27.25",{"$f":"D363","v":0}]
[null,null,"c27.26",{"$f":"SUM(D1807:D1814)","v":0}]
[null,null,"c27.27",2000]
[null,null,"c27.28",{"$f":"IF(D1815>D1816,D1815,0)","v":0}]
[null,null,"c27.29",{"$f":"D1806+D1817","v":0}]
[null,null,"c27.29a",0]
[null,null,"c27.30",{"$f":"ROUNDUP(ABS('Self_employment short 1'!W151),0)+ROUNDUP(ABS('Self_employment short 2'!W151),0)","v":0}]
[null,null,"c27.31",{"$f":"ROUNDUP(ABS(Self_employment!AQ269),0)+ROUNDUP(ABS(Self_employment2!AQ269),0)","v":0}]
[null,null,"c27.32",{"$f":"ROUNDUP(ABS(Lloyds!H221),0)","v":0}]
[null,null,"c27.33",{"$f":"ROUNDUP(ABS('Partnership short'!AS231),0)","v":0}]
[null,null,"c27.34",{"$f":"ROUNDUP(ABS(Partnership!AX250)+ABS(Partnership!BD327),0)+ROUNDUP(ABS('Partnership (3)'!AX250)+ABS('Partnership (3)'!BD327),0)+ROUNDUP(ABS('Partnership (4)'!AX250)+ABS('Partnership (4)'!BD327),0)+ROUNDUP(ABS('Partnership (5)'!AX250)+ABS('Partnership (5)'!BD327),0)","v":0}]
[null,null,"c27.35",{"$f":"ROUNDUP(ABS(Land_property!AB113),0)","v":0}]
[null,null,"c27.36",{"$f":"ROUNDUP(ABS(Foreign!AU251),0)","v":0}]
[null,null,"c27.37",{"$f":"ROUNDUP(ABS(Tax_return!EX782+Tax_return!EX785),0)","v":0}]
[null,null,"c27.38",{"$f":"ROUNDUP(Tax_return!BR260+Tax_return!BR267+Tax_return!BW259+Tax_return!BW264,0)","v":0}]
[null,null,"c27.39",{"$f":"SUM(D1820:D1828)","v":0}]
[null,null,"c27.40",{"$f":"MAX(0,D1818-D1829)","v":0}]
[null,null,"c27.40a",0]
[null,null,"c27.41",{"$f":"IF(slplantype=1,MAX(0,D1830-26065),IF(slplantype=2,MAX(0,D1830-28470),IF(slplantype=4,MAX(0,D1830-32745),0)))","v":0}]
[null,null,"c27.42",{"$f":"INT(D1832*0.09)","v":0}]
[null,null,"c27.43",{"$f":"ROUNDUP(ABS(Tax_return!CI314),0)","v":0}]
[null,null,"c27.43a",{"$f":"IF(slplantype3=3,MAX(0,D1830-21000),0)","v":0}]
[null,null,"c27.43b",{"$f":"INT(D1835*0.06)","v":0}]
[null,null,"c27.43c",{"$f":"ROUNDUP(ABS(Tax_return!CI318),0)","v":0}]
[null,null,"c27.44",{"$f":"IF(AND(stloan=TRUE,OR(slplantype=1,slplantype=2,slplantype=4)),MAX(0,D1833-D1834),0)","v":0}]
[null,null,"c27.45",{"$f":"IF(AND(stloan=TRUE,slplantype3=3),MAX(0,D1836-D1837),0)","v":0}]
[]
[null,null,"c28.1",0]
[null,null,"c28.2",0]
[null,null,"c28.3",0]
[null,null,"c28.4",0]
[null,null,"c28.5",0]
[null,null,"c28.6",0]
[null,null,"c28.7",{"$f":"IF(nonres1=TRUE,MAX(0,D542-D1885),D542)","v":0}]
[null,null,"c28.8",60000]
[null,null,"c28.9",{"$f":"MAX(0,D1847-D1848)","v":0}]
[null,null,"c28.10",{"$f":"ROUNDDOWN(D1849/200,0)","v":0}]
[null,null,"c28.11",{"$f":"ROUNDDOWN(Tax_return!CD338,0)","v":0}]
[null,null,"c28.12",{"$f":"ROUNDDOWN(D1851/100,2)","v":0}]
[null,null,"c28.13",{"$f":"D1850*D1852","v":0}]
[null,null,"c28.14",{"$f":"ROUNDDOWN(MIN(D1851,D1853),0)","v":0}]
[]
[null,null,"c91.1",{"$f":"IF(F528=1,D365+D527,c1.40)","v":0}]
[null,null,"c91.2",{"$f":"INT(Tax_return!BH211+Tax_return!BL214+Tax_return!BL220+Tax_return!BL223)","v":0}]
[null,null,"c91.3",{"$f":"D352","v":0}]
[null,null,"c91.3a",{"$f":"D353","v":0}]
[null,null,"c91.4",0]
[null,null,"c91.5",{"$f":"D1857+D1858+D1859+D1860","v":0},"exc ns"]
[null,null,"c91.6",{"$f":"MAX(0,D1856-D1861)","v":0}]
[null,null,"c91.7",{"$f":"D366","v":0}]
[null,null,"c91.8",{"$f":"D388","v":0}]
[null,null,"c91.9",{"$f":"D383","v":0}]
[null,null,"c91.10",{"$f":"INT(int_div_1)","v":0}]
[null,null,"c91.11",{"$f":"INT(int_div_6)","v":0}]
[null,null,"c91.12",{"$f":"D379","v":0}]
[null,null,"c91.13",{"$f":"SUM(D1865:D1868)","v":0},"exc sav"]
[null,null,"c91.14",{"$f":"MAX(0,D1864-D1869)","v":0}]
[null,null,"c91.15",{"$f":"D407","v":0}]
[null,null,"c91.16",{"$f":"D395","v":0},"exc for div"]
[null,null,"c91.17",{"$f":"D403+D404+D405","v":0}]
[null,null,"c91.18",{"$f":"D396","v":0}]
[null,null,"c91.19",{"$f":"D397","v":0},"exc stock inc"]
[null,null,"c91.19a",{"$f":"D398","v":0}]
[null,null,"c91.20",{"$f":"D399","v":0}]
[null,null,"c91.21",{"$f":"D401","v":0}]
[null,null,"c91.22",{"$f":"D402","v":0}]
[null,null,"c91.22a",{"$f":"SUM(D1872:D1879)","v":0},"exc uk div"]
[null,null,"c91.23",{"$f":"MAX(0,D1871-D1880)","v":0}]
[null,null,"c91.24",{"$f":"D410","v":0}]
[null,null,"c91.25",{"$f":"D411","v":0}]
[null,null,"c91.26",{"$f":"D412","v":0}]
[null,null,"c91.27",{"$f":"D1861+D1869+D1880","v":0},"tot exc"]
[null,null,"c91.28",{"$f":"D1862+D1863+D1870+D1881+D1882+D1883+D1884","v":0}]
[null,null,"c91.29",{"$f":"ROUNDUP(Tax_return!BL217,0)","v":0}]
[null,null,"c91.30",{"$f":"D1287","v":0}]
[null,null,"c91.30a",{"$f":"D1288","v":0}]
[null,null,"c91.31",{"$f":"ROUNDUP(D1860*0.22,2)","v":0}]
[null,null,"c91.31a",{"$f":"D1887+D1888+D1889+D1890","v":0}]
[null,null,"c91.32",{"$f":"D1297","v":0}]
[null,null,"c91.33",{"$f":"ROUNDUP(D1298,0)","v":0}]
[null,null,"c91.34",{"$f":"ROUNDDOWN(D1868*0.2,2)","v":0}]
[null,null,"c91.34a",{"$f":"D1892+D1893+D1894","v":0}]
[null,null,"c91.34b",{"$f":"D1293","v":0}]
[null,null,"c91.34b1",{"$f":"D1289","v":0}]
[null,null,"c91.34c",{"$f":"D1292","v":0}]
[null,null,"c91.34d",{"$f":"ROUNDDOWN((D396+D399+D401+D402+D404)*0.0875,2)","v":0}]
[null,null,"c91.35",{"$f":"IF(nonres=TRUE,D1891+D1895+D1896+D1897+D1898+D1899,0)","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,{"$f":"D1869","v":0},null,null,{"$f":"D1895","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Non savings",null,null,null,null,null,null,null,{"$f":"D1861","v":0},null,null,{"$f":"D1891","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends",null,null,null,null,null,null,null,{"$f":"D1880","v":0},null,null,{"$f":"D1896+D1898+D1899","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,{"$f":"SUM(U1910:U1913)","v":0},null,2,{"$f":"SUM(X1910:X1913)","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,{"$f":"D530","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 3 minus box 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total gross income after disregarded income",null,null,null,null,null,null,4,{"$f":"MAX(0,U1917-U1915)","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,{"$f":"D521+D520","v":0},null,6,37700,null,7,{"$f":"O1924+R1924","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,{"$f":"MIN(U1920,U1924)","v":0},null,9,{"$f":"ROUND(U1927*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,{"$f":"MAX(U1920-U1927,0)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Smaller of box 10"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"and box 11",null,null,"box 12 x 40%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,87440,null,12,{"$f":"MIN(U1930,R1933)","v":0},null,13,{"$f":"ROUND(U1933*0.4,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"box 10 minus box 12",null,null,"box 14 x 45%"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,{"$f":"MAX(U1930-U1933,0)","v":0},null,15,{"$f":"ROUND(U1936*0.45,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tick if lower rate",null,null,null,null,"Stock div",null,null,{"$f":"D1877","v":0},null,null,{"$f":"U1938*IF(lowerrate=TRUE,0.1,0.275)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"boxes 9 + 13 + 15"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total tax due",null,null,null,null,null,null,null,null,null,16,{"$f":"X1927+X1933+X1936+X1938*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,{"$f":"D1193","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Maintenance or alimony payments",null,null,null,null,null,null,18,{"$f":"D1195","v":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,{"$f":"D1203+D1205+D1207+D1211+D1240+D1254","v":0},null,20,{"$f":"U1946+U1949+U1953","v":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,{"$f":"MAX(0,X1941-X1953)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax due on Gift Aid",null,null,null,null,null,null,22,{"$f":"D1226","v":0},null,23,{"$f":"MAX(0,X1941+X1915-U1946-U1949-U1953)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Capital Gains Tax",null,null,null,null,null,null,null,null,null,24,{"$f":"D1222","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,{"$f":"D1227","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gift Aid tax charge",null,null,null,null,null,null,null,null,null,26,{"$f":"MAX(0,U1959-X1959-X1961-X1963)","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,{"$f":"X1956+X1965","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax due on Annuities and annual payments",null,null,null,null,null,null,null,null,null,28,{"$f":"D1318","v":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,{"$f":"X1915+X1967+X1969","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tax Working Sheet 2 - maximum income - Non Residents"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$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(D413-IF(_case43=TRUE,E552,D552)=0,0,D1245/(D413-IF(_case43=TRUE,E552,D552)))","v":0},null,null,{"$f":"IF(U1920=0,0,X1972/U1920)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest from UK banks or building societies"]
[null,null,null,null,null,null,null,null,null,null,null,null,"- where no tax has been deducted",null,null,null,null,{"$f":"D384","v":0},null,null,{"$f":"ROUND(R1983*$U$1981,2)","v":0},null,null,0,{"$f":"MAX(0,X1983-U1983)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"- where tax has been deducted",null,null,null,null,{"$f":"D383","v":0},null,null,{"$f":"ROUND(R1984*$U$1981,2)","v":0},null,null,{"$f":"D1297","v":0},{"$f":"MAX(0,X1984-U1984)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Interest from gilt edged and other UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,"securities (and accrued income charges)",null,null,null,null,{"$f":"D385","v":0},null,null,{"$f":"ROUND(R1987*$U$1981,2)","v":0},null,null,{"$f":"D1298","v":0},{"$f":"MAX(0,X1987-U1987)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from UK companies and"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Dividends from authorised unit trusts and open-ended"]
[null,null,null,null,null,null,null,null,null,null,null,null,"investment companies",null,null,null,null,{"$f":"D401+D402","v":0},null,null,{"$f":"ROUND(R1992*$U$1981,2)","v":0},null,null,{"$f":"0.1*R1992","v":0},{"$f":"MAX(0,X1992-U1992)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Stock dividends – the appropriate amount in cash/cash"]
[null,null,null,null,null,null,null,null,null,null,null,null,"equivalent of the share capital",null,null,null,null,{"$f":"D403","v":0},null,null,{"$f":"ROUND(R1995*$U$1981,2)","v":0},null,null,{"$f":"0.1*R1995","v":0},{"$f":"MAX(0,X1995-U1995)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Non-qualifying distributions and close company loans"]
[null,null,null,null,null,null,null,null,null,null,null,null,"written off or released",null,null,null,null,{"$f":"D404","v":0},null,null,{"$f":"ROUND(R1998*$U$1981,2)","v":0},null,null,{"$f":"0.1*R1998","v":0},{"$f":"MAX(0,X1998-U1998)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"State pensions and benefits"]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Retirement Pension",null,null,null,null,{"$f":"Tax_return!BH211","v":0},null,null,{"$f":"ROUND(R2001*$U$1981,2)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Pension Lump Sum",null,null,null,null,{"$f":"Tax_return!BH215","v":0},null,null,{"$f":"ROUND(R2002*$U$1981,2)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Pensions (other than State pensions)"]
[null,null,null,null,null,null,null,null,null,null,null,null,"and retirement annuities less deductions",null,null,null,null,{"$f":"int_div_13","v":0},null,null,{"$f":"ROUND(R2004*$U$1981,2)","v":0},null,null,{"$f":"ROUND(R2004*$X$1981,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Taxable Incapacity Benefit",null,null,null,null,{"$f":"Tax_return!BL214","v":0},null,null,{"$f":"ROUND(R2005*$U$1981,2)","v":0},null,null,{"$f":"ROUND(R2005*$X$1981,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total of any other taxable"]
[null,null,null,null,null,null,null,null,null,null,null,null,"State Pensions and benefits",null,null,null,null,{"$f":"Tax_return!BL223","v":0},null,null,{"$f":"ROUND(R2007*$U$1981,2)","v":0},null,null,0]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Employment ",null,null,null,null,{"$f":"D302+D366","v":0},null,null,{"$f":"ROUND(R2009*$U$1981,2)","v":0},null,null,{"$f":"ROUND(R2009*$X$1981,2)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Share Schemes",null,null,null,null,{"$f":"D303","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,{"$f":"D310+D313","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Partnerships ",null,null,null,null,{"$f":"D320+D371+D390","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,{"$f":"D326","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Foreign income ",null,null,null,null,{"$f":"D350+D378+D395","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,{"$f":"D357+D382+D400+D411+D412","v":0},null,null,0,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,"Gains on life policies etc",null,null,null,null,{"$f":"D387+D410","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,{"$f":"D363","v":0},null,null,0,null,null,0]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Deductions",null,null,null,null,{"$f":"IF(_case43=TRUE,E552,D552)","v":12570},null,null,{"$f":"ROUND(R2019*$U$1981,2)","v":0},null,null,{"$f":"ROUND(R2019*$X$1981,2)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,null,null,{"$f":"SUM(R1983:R2017)-R2019","v":-12570},null,null,{"$f":"SUM(U1983:U2017)-U2019","v":0},null,null,{"$f":"SUM(X1983:X2017)-X2019","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,{"$f":"\"Box 16 is for payments on account you have already made for \" & TaxYear","v":"Box 16 is for payments on account you have already made for 2025/26"}]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"HM Revenue",null,null,null,null,null,"Tax calculation summary"]
[null,null,null,null,null,null,null,null,null,null,"& Customs",null,null,null,null,null,"Tax year 6 April 2025 to 5 April 2026 (2025-26)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$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,{"$f":"utr","v":0}]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Self assessment"]
[null,null,null,null,null,null,null,null,"You can use the working sheet in the ‘Tax calculation summary notes’ to work out the total tax, Student Loan repayment,"]
[null,null,null,null,null,null,null,null,"Postgraduate Loan repayment, Class 2 NICs and Class 4 NICs due or overpaid for 2025–26. If the result is a positive amount,"]
[null,null,null,null,null,null,null,null,"enter it in box 1, if it’s negative, enter it in box 2. For help filling in this form, go to www.gov.uk/taxreturnforms and read the"]
[null,null,null,null,null,null,null,null,"notes and helpsheets."]
[]
[null,null,null,null,null,null,null,null,1,null,"Total tax (this may include Student Loan or",null,null,4,null,"Class 4 NICs due"]
[null,null,null,null,null,null,null,null,null,null,"Postgraduate Loan repayments), Class 2 NICs and",null,null,null,null,{"$f":"calc!D1310","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,{"$f":"MAX(0,IF(ISERROR(calc!D1330),999999,calc!D1330))","v":0},null,null,"4.1",null,"Class 2 NICs due"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"calc!D1311","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,{"$f":"MAX(0,-IF(ISERROR(calc!D1330),999999,calc!D1330))","v":0},null,null,null,null,{"$f":"calc!D1326","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,{"$f":"calc!D1315","v":0},null,null,null,null,{"$f":"calc!D1227","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!D1316","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 2025-26 included in your tax code"]
[null,null,null,null,null,null,null,null,null,null,"tax code for 2025-26 – enter the amount shown as",null,null,null,null,"for 2026-27 – 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 2025-26’ 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 2025-26"]
[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 2026-27."]
[]
[null,null,null,null,null,null,null,null,10,null,"If you are claiming to reduce your 2026-27 payments on",null,null,11,null,"Your first payment on account for 2026-27"]
[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!I1350),999999,calc!I1350)","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,{"$f":"IF(ISERROR(calc!I1351),999999,calc!I1351)","v":0},{"$f":"IF(AND(SUM(tax_to_pay)<calc!I1350,R77=FALSE),\"Check payment on account\",\"\")","v":""}]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[null,null,null,null,null,null,null,null,"SA110",null,null,null,null,"TCS 1"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$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 2025–26, 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 2026–27 to 2025–26, 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 2026–27 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,{"$f":"IF(AND(V105>0,Tax_return!EN720=0),\"Reminder: You need an entry in box 14 on Add'l Inf page 1 or an Averaging figure\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"16a",null,"Payments or credits that"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,null,"Decrease in tax due because of adjustments to",null,null,null,"have been made towards your"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"an earlier year",null,null,null,"2025-26 tax liability"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Any other information"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,"Please give any other information in this space"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V115&W115&X115&Y115&Z115&AA115","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V116&W116&X116&Y116&Z116&AA116","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"footer","v":"(Please enter the name here) 0 06/04/2026"}]
[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",{"$f":"IF(K41>0.005,K41,IF(ABS(K45)>0.005,-ABS(K45),0.001))","v":1E-3},null,null,"SA110","SelfAssessment","TotalTaxEtcDue"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Payments made due at 31 January 2027 (reported in SACTL)",null,null,null,null,null,null,null,null,3,"MO",{"$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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["<head>"]
["<script language=\"JavaScript\" FOR=window EVENT=onload>"]
[]
["function XMLLoad(file)"]
["{"]
["     // Used to load a file from the C: disk"]
["     var dom;"]
["     dom = new ActiveXObject(\"Microsoft.XMLDOM\");"]
["     dom.async = false;"]
["     dom.validateOnParse = true;"]
["     dom.load(file);"]
["     var rootElem0 = dom.documentElement;"]
["     currNode0 = rootElem0.childNodes.item(1);"]
["     var objnnode0 = currNode0.selectSingleNode(\"MessageDetails/Class\");"]
["     classstring = objnnode0.text;"]
["     currNode0 = rootElem0.childNodes.item(2);"]
["     objnnode0 = currNode0.selectSingleNode(\"Keys/Key\");"]
["     utrstring = objnnode0.text;"]
["     currNode0 = rootElem0.childNodes.item(3);"]
["     if (classstring == \"IR-CT-CT600\")"]
["     {"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/CompanyTaxReturn/CompanyInformation/PeriodCovered/To\");"]
["        periodstring = objnnode0.text;"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/CompanyTaxReturn/CompanyInformation/CompanyName\");"]
["        namestring = objnnode0.text;"]
["     }"]
["     else"]
["     {"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/IRheader/PeriodEnd\");"]
["        periodstring = objnnode0.text;"]
[]
[null,"switch (classstring.substring(0,13))"]
[null,"{"]
[null,"case \"HMRC-SA-SA100\":"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/MTR/TaxpayerName\");"]
[null,"break;"]
[null,"case \"HMRC-SA-SA800\":"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/SApartnership/PartnershipName\");"]
[null,"break;"]
[null,"case \"HMRC-SA-SA900\":"]
[null,"objnnode0 = currNode0.selectSingleNode(\"IRenvelope/SAtrust/TrustName\");"]
[null,"break;"]
[null,"}"]
[null,"namestring = objnnode0.text;"]
["     }"]
[]
["     if (dom.parseError != 0)"]
["        alert(dom.url + \": \" + dom.parseError.reason + \"\\nline number: \" + dom.parseError.line);"]
["     return dom;"]
["}"]
[]
[]
[]
["function XMLLoadpoll(file)"]
["{"]
["     switch (file)"]
["     {"]
["     case \"poll\" :"]
["        var rootElemp = poll.documentElement;"]
["        break;"]
["     case \"delete\" :"]
["        var rootElemp = deletex.documentElement;"]
["        break;"]
["     default :"]
["        var rootElemp = null;"]
["     }"]
["     currNodep = rootElemp.childNodes.item(1);"]
["     currNodep.selectSingleNode(\"MessageDetails/CorrelationID\").text = correlation;"]
["     currNodep.selectSingleNode(\"MessageDetails/Class\").text = classstring;"]
["     return rootElemp;"]
["}"]
[]
["function XMLL(string)"]
["{"]
["     // processes the response"]
["     var domm;"]
["     domm = new ActiveXObject(\"Microsoft.XMLDOM\");"]
["     domm.async = false;"]
["     domm.validateOnParse = true;"]
["     boolvalue = domm.loadXML(string);"]
["     return domm;"]
["}"]
[]
["var utrstring = \"a\";"]
["var namestring = \"b\";"]
["var classstring = \"c\";"]
["var periodstring = \"d\";"]
["// reads the tax return"]
["//var xTax = XMLLoad(\"file:///C:/tax_return.xml\");"]
[]
["var xt1 = document.forms['form1'].elements['drive'].value;"]
["//var xt2 = document.forms['form1'].elements['number'].value;"]
["var xt3 = \"file:///\";"]
[{"$f":"\"var xt4 = \"\"\" & longxmlname & \"\"\";\"","v":"var xt4 = \"tax_return\";"},null,null,null,null,null,null,"var xt4 = \"tax_return\";"]
["xt5 = \".xml\";"]
["xt = xt3 + xt1 + xt4 + xt5;"]
[]
["var xTax = XMLLoad(xt);"]
["var str1 = String(xTax.xml);"]
["var str2 = \"a\";"]
[]
["// replace the CR LF and TAB with LF, need loop because no global replace"]
[]
["while (true) {"]
["   if (str1.search(\"\\r\\n\\t\") == -1) {"]
["      break;"]
["   }"]
["   str2 = str1.replace(\"\\r\\n\\t\",\"\\n\");"]
["   str1 = str2;"]
["}"]
[]
["// replace the LF and TAB with LF, need loop because no global replace"]
[]
["while (true) {"]
["   if (str1.search(\"\\n\\t\") == -1) {"]
["      break;"]
["   }"]
["   str2 = str1.replace(\"\\n\\t\",\"\\n\");"]
["   str1 = str2;"]
["}"]
[]
["// replace the single quote by &apos;, need loop because no global replace"]
[]
["//while (true) {"]
["// if (str1.search(\"\\x27\") == -1) {"]
["//  break;"]
["// }"]
["// str2 = str1.replace(\"\\x27\",\"&apos;\")"]
["// str1 = str2;"]
["//}"]
[]
["// replace the ampersand by &amp;, need loop because no global replace"]
[]
["//while (true) {"]
["// if (str1.search(\"\\x26\") == -1) {"]
["//  break;"]
["//  }"]
["//alert(\"amper\");"]
["//alert(str1.search(\"\\x26\"));"]
["// str2 = str1.replace(\"\\x26\",\"&amp;\");"]
["//  str1 = str2;"]
["//}"]
[]
[{"$f":"\"var updateURL = \"\"https://secure.\" & IF(Tax_return!HT1668=\"1\",\"dev.\",\"\") & \"gateway.gov.uk/submission\"\";\"","v":"var updateURL = \"https://secure.gateway.gov.uk/submission\";"},null,null,null,null,null,null,{"$f":"\"var updateURL = \"\"http://localhost:5665/LTS/LTSPostServlet\"\";\"","v":"var updateURL = \"http://localhost:5665/LTS/LTSPostServlet\";"}]
[{"$f":"\"var updateURLo = \"\"https://secure.\" & IF(Tax_return!HT1668=\"1\",\"dev.\",\"\") & \"gateway.gov.uk/submission\"\";\"","v":"var updateURLo = \"https://secure.gateway.gov.uk/submission\";"},null,null,null,null,null,null,{"$f":"\"var updateURLo = \"\"http://localhost:5665/LTS/LTSPostServlet\"\";\"","v":"var updateURLo = \"http://localhost:5665/LTS/LTSPostServlet\";"}]
["if (window.XMLHttpRequest) {"]
["    var xmlsend = new XMLHttpRequest();"]
["} else if (window.ActiveXObject) {"]
["    var xmlsend = new ActiveXObject(\"Microsoft.XMLHTTP\");"]
["}"]
["xmlsend.open(\"POST\", updateURL, false);"]
["xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[]
["//Next command sends to Government Gateway, reads response, converts the response"]
["//xmlsend.send(xTax);"]
["//alert(\"send\");"]
["xmlsend.send(str1);"]
["var xmlString = xmlsend.responseText;"]
["var ytax = XMLL(xmlString); // ytax is now XML"]
[]
["var correlation = \"\";"]
["var iread = 0;"]
["var wait_secs = 0;"]
["var ireadmax = 10;"]
[]
["while (true)"]
["{"]
["   iread++;"]
["window.status=\"           Trying to read the Government Gateway \" + iread + \" of \" + ireadmax;"]
["//   alert (\"iread \" + iread);"]
["   wait_secs = parseInt(process());"]
["   if (wait_secs > 20)"]
["   {"]
["       wait_secs = 20;"]
["   }"]
["   if (updateURL.lastIndexOf('\"') > 0)"]
["   {"]
["       updateURL = updateURL.substring(1,updateURL.lastIndexOf('\"'));"]
["   }"]
[]
["   if (wait_secs <= 0) break;"]
["   start_date = new Date();"]
["   start_secs = Math.round(start_date/1000);"]
["   end_secs = start_secs + wait_secs;"]
["   "]
["   while (true)"]
["   {"]
["      end_date = new Date();"]
["      compare_secs = Math.round(end_date/1000);"]
["      if (compare_secs > end_secs) break;"]
["   }"]
[null,"// loads up polling XML"]
["   var xTaxp = XMLLoadpoll(\"poll\");"]
["   xmlsend.open(\"POST\", updateURL, false);"]
["   xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[null,"//Next command sends to web site"]
["   xmlsend.send(xTaxp.xml);"]
["   xmlString = xmlsend.responseText;"]
["   ytax = XMLL(xmlString);      "]
[]
["   if (iread == ireadmax)"]
["   {"]
["   alert(\"The Government Gateway or the HMRC service has failed, we have tried to read the response, but there is no answer - please try later\");"]
["   break;"]
["   }"]
["}"]
[]
["if ((iread < ireadmax && wait_secs == 0) || (iread < ireadmax && wait_secs == -1 && correlation > \"\" ))"]
["{"]
[null,"// loads up delete XML"]
["   var xTaxp = XMLLoadpoll(\"delete\");"]
["   xmlsend.open(\"POST\", updateURLo, false);"]
["   xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
[null,"//Next command sends to web site"]
["   xmlsend.send(xTaxp.xml);"]
["   xmlString = xmlsend.responseText;"]
["   ytax = XMLL(xmlString);      "]
["   iread = 0;"]
["   while (true)"]
["   {"]
["      iread++;"]
["//      alert (\"iread \" + iread);"]
["      window.status = \"\";"]
["      wait_secs = parseInt(process());"]
["      if (updateURL.lastIndexOf('\"') > 0)"]
["      {"]
["          updateURL = updateURL.substring(1,updateURL.lastIndexOf('\"'));"]
["      }"]
[]
["      if (wait_secs < 0) break;"]
[]
["      start_date = new Date();"]
["      start_secs = Math.round(start_date/1000);"]
["      end_secs = start_secs + wait_secs;"]
["   "]
["      while (true)"]
["      {"]
["         end_date = new Date();"]
["         compare_secs = Math.round(end_date/1000);"]
["         if (compare_secs > end_secs) break;"]
["      }"]
[]
["      var xTaxp = XMLLoadpoll(\"file:///C:/tax_return_delete.xml\");"]
["      xmlsend.open(\"POST\", updateURL, false);"]
["      xmlsend.setRequestHeader(\"Content-type\",\"text/xml\");"]
["//Next command sends to web site"]
["xmlsend.send(xTaxp);"]
["xmlString = xmlsend.responseText;"]
["ytax = XMLL(xmlString);      "]
["      if (iread == ireadmax )"]
["      {"]
["         alert(\"Too many tries at trying to tidy up\");"]
["         break;"]
["      }"]
["   }"]
["}"]
[]
["function process()"]
["{"]
[null,"// processes the response"]
["     var rootElem = ytax.documentElement;"]
[]
["     if (rootElem == null)"]
["     {"]
["        alert(\"The Inland Revenue has not provided the information in the correct form\");"]
["        alert(\"Please try again\");"]
["        alert(\"The Inland Revenue telephone number is 0845 6055 999\");"]
["        return -99;"]
["     }"]
["     else"]
["     {"]
["        var rootLength = rootElem.childNodes.length;"]
["        currNode = rootElem.childNodes.item(1);"]
["        var objnnode = currNode.selectSingleNode(\"MessageDetails/Qualifier\");"]
["        var objnnode1 = currNode.selectSingleNode(\"MessageDetails/Function\");"]
[]
["        switch (objnnode.text + objnnode1.text)"]
["        {"]
["           case \"responsesubmit\" :"]
["           correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           utrdata.innerText = utrstring;"]
["           pedata.innerText = periodstring;"]
["           tndata.innerText = namestring;"]
["           srdata.innerText = \"Tax Return\";"]
["           endata.innerText = 0;"]
["           gtdata.innerText = 0;"]
["           dtdata.innerText = currNode.selectSingleNode(\"MessageDetails/GatewayTimestamp\").text;"]
["           sodata.innerText = objnnode.text;"]
["           mcdata.innerText = 0;"]
["           mtdata.innerText = \"Your Tax Return has been accepted\";"]
["           if (classstring != \"IR-CT-CT600\")"]
["           {"]
["           currNode = rootElem.childNodes.item(3);"]
["           mtdata.innerText = currNode.selectSingleNode(\"SuccessResponse/IRmarkReceipt/Message\").text;"]
["           }"]
[]
[]
["           alert(mtdata.innerText);"]
["           return 0;"]
["           break;"]
[]
["           case \"acknowledgementsubmit\" :"]
["           utrdata.innerText = utrstring;"]
["           updateURL = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint\").text;"]
["           if (iread == 1)"]
["           {"]
["              correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           }"]
["           attlist1 = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint/@PollInterval\").nodeValue;"]
["           return (parseInt(attlist1));"]
["           break;"]
[]
["           case \"acknowledgementdelete\" :"]
["           updateURL = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint\").text;"]
["           attlist1 = currNode.selectSingleNode(\"MessageDetails/ResponseEndPoint/@PollInterval\").nodeValue;"]
["           return (parseInt(attlist1));"]
["           break;"]
[]
["           case \"responsedelete\" :"]
["           return -1;"]
["           break;"]
[]
["           case \"errorsubmit\" :"]
["           correlation ="]
["currNode.selectSingleNode(\"MessageDetails/CorrelationID\").text;"]
["           utrdata.innerText = utrstring;"]
["           pedata.innerText = periodstring;"]
["           tndata.innerText = namestring;"]
["           dtdata.innerText = currNode.selectSingleNode(\"MessageDetails/GatewayTimestamp\").text;"]
["           currNode = rootElem.childNodes.item(2);"]
["           mcdata.innerText = currNode.selectSingleNode(\"GovTalkErrors/Error/Number\").text;"]
["           mtdata.innerText = currNode.selectSingleNode(\"GovTalkErrors/Error/Text\").text;"]
["           if (mcdata.innerText == \"3001\")"]
["           {"]
["              currNode = rootElem.childNodes.item(3);"]
["              mcdata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Number\").text;"]
[]
["              mtdata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Text\").text;"]
["if (mcdata.innerText == \"2001\")"]
["              {"]
["                 srdata.innerText = 0;"]
["                 sodata.innerText = 0;"]
["                 endata.innerText = 0;"]
["                 gtdata.innerText = 0;"]
["                 mtdata.innerText = \"You tax return would be accepted if sent in live mode\";"]
["                 alert(mtdata.innerText);"]
["              }"]
["              else"]
["              {"]
["                 endata.innerText = currNode.selectSingleNode(\"ErrorResponse/Error/Location\").text;"]
["                 alert(\"Your Tax Return has not been accepted\");"]
["              }"]
["           }"]
["           if (mcdata.innerText == \"1046\")"]
["           {"]
["              correlation = \"\";"]
["           }"]
["           return -1;"]
["           break;"]
[]
["           default :"]
["           alert(\"Some other response\");"]
["           return 0;"]
["        }"]
["     }"]
["}"]
["</script>"]
[]
["<Title></Title>"]
["</head>"]
[]
["<body>"]
[]
["<XML ID=\"response\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>response</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789res</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"2\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["<DepartmentDocument xmlns=\"abc:123\" >"]
["<Data>ABC</Data>"]
["</DepartmentDocument>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"acknowledgement\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>acknowledgement</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"deleteack\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>acknowledgement</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"deleteresponse\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>"]
[2]
["</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>response</Qualifier>"]
["<Function>delete</Function>"]
["<CorrelationID>123456789ack</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"1\">"]
["\"https://www.dev.gateway.gov.uk/ggsubmission.asp\""]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails>"]
["</SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys>"]
["</Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"error\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>error</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID>123456789err</CorrelationID>"]
["<ResponseEndPoint PollInterval=\"2\">https://www.dev.gateway.gov.uk/ggsubmission.asp"]
["</ResponseEndPoint>"]
["<GatewayTimestamp>31-01-2003 10:20:18</GatewayTimestamp>"]
["</MessageDetails>"]
["<SenderDetails></SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys></Keys>"]
["<GovTalkErrors>"]
["<Error>"]
["<RaisedBy>Inland revenue</RaisedBy>"]
["<Number>3001</Number>"]
["<Type>business</Type>"]
["<Text>submission error</Text>"]
["</Error>"]
["</GovTalkErrors>"]
["</GovTalkDetails>"]
["<Body>"]
["<ErrorResponse>"]
["<Application>"]
["<UTR>1111111111</UTR>"]
["<DateTimeStamp>2002-09-14</DateTimeStamp>"]
["</Application>"]
["<Error>"]
["<RaisedBy>cesa</RaisedBy>"]
["<Number>408</Number>"]
["<Type>business</Type>"]
["<Text>Amount in box exceeds other box</Text>"]
["<Location></Location>"]
["<Application>"]
["<ScheduleReference>tf</ScheduleReference>"]
["<ScheduleOccurrence>1</ScheduleOccurrence>"]
["<ErrorBoxNumber>14.15</ErrorBoxNumber>"]
["<GotoBoxNumber>14.11</GotoBoxNumber>"]
["</Application>"]
["</Error>"]
["</ErrorResponse>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
["<XML ID=\"poll\">"]
["<GovTalkMessage xmlns=\"http://www.govtalk.gov.uk/CM/envelope\">"]
["<EnvelopeVersion>2.0</EnvelopeVersion>"]
["<Header>"]
["<MessageDetails>"]
["<Class>IR-SA-SA100</Class>"]
["<Qualifier>poll</Qualifier>"]
["<Function>submit</Function>"]
["<CorrelationID></CorrelationID>"]
["<Transformation>XML</Transformation>"]
[{"$f":"IF(Tax_return!HT1668=\"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>"]
[{"$f":"IF(Tax_return!HT1668=\"1\",\"<GatewayTest>1</GatewayTest>\",\"\")","v":""}]
["</MessageDetails>"]
["<SenderDetails></SenderDetails>"]
["</Header>"]
["<GovTalkDetails>"]
["<Keys></Keys>"]
["</GovTalkDetails>"]
["<Body>"]
["</Body>"]
["</GovTalkMessage>"]
["</XML>"]
[]
[]
["    <DIV ID=\"utr\" STYLE=\"font-weight:bold;font-size:16\">"]
["      THE RESPONSE FROM HM REVENUE AND CUSTOMS IS"]
["      <BR>            "]
["      <BR>"]
["      UTR:"]
["      <SPAN ID=\"utrdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
["    <DIV ID=\"tn\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Taxpayer name:"]
["      <SPAN ID=\"tndata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"pe\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Period end:"]
["      <SPAN ID=\"pedata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"dt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Date and Time:"]
["      <SPAN ID=\"dtdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"sr\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Schedule:"]
["      <SPAN ID=\"srdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"so\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Occurrence:"]
["      <SPAN ID=\"sodata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
["    <DIV ID=\"en\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Error Box No:"]
["      <SPAN ID=\"endata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
[]
["    <DIV ID=\"gt\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Cross reference:"]
["      <SPAN ID=\"gtdata\" STYLE=\"font-weight:normal\"></SPAN>"]
["    </DIV>"]
["    "]
["    <DIV ID=\"mc\" STYLE=\"font-weight:bold;font-size:16\">"]
["      Message Code:"]
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["cg_print_page_8blosscf","CG Summary",1,{"$f":"IF(check_cg>0,1,0)","v":0},null,null,null,true,"cg_print_page_8blosscf"]
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["parfu_print_page_1lossbf","Partnership",null,{"$f":"D78","v":0},null,null,null,false]
["parfu_print_page_1losscf","Partnership",1,{"$f":"D78","v":0},null,null,null,true]
["parfu_print_page_2","Partnership",null,{"$f":"D78","v":0},null,null,null,false]
["parfu_print_page_3","Partnership",null,{"$f":"D78","v":0},null,null,null,false]
["parfu_print_page_4","Partnership",null,{"$f":"D78","v":0},null,null,null,false]
["parfu_print_page_5","Partnership",null,{"$f":"D78","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":"D86","v":0},null,null,null,false,"parfu2_print_page_1"]
["parfu2_print_page_1lossbf","Partnership short",null,{"$f":"D86","v":0},null,null,null,false]
["parfu2_print_page_1losscf","Partnership short",1,{"$f":"D86","v":0},null,null,null,true]
["parfu2_print_page_2","Partnership short",null,{"$f":"D86","v":0},null,null,null,false]
["parfu3_print_page_0","Partnership (3)",null,{"$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":"D91","v":0},null,null,null,false]
["parfu3_print_page_1lossbf","Partnership (3)",null,{"$f":"D91","v":0},null,null,null,false]
["parfu3_print_page_1losscf","Partnership (3)",null,{"$f":"D91","v":0},null,null,null,true]
["parfu3_print_page_2","Partnership (3)",null,{"$f":"D91","v":0},null,null,null,false]
["parfu3_print_page_3","Partnership (3)",null,{"$f":"D91","v":0},null,null,null,false]
["parfu3_print_page_4","Partnership (3)",null,{"$f":"D91","v":0},null,null,null,false]
["parfu3_print_page_5","Partnership (3)",null,{"$f":"D91","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":"D99","v":0},null,null,null,false]
["parfu4_print_page_1lossbf","Partnership (4)",null,{"$f":"D99","v":0},null,null,null,false]
["parfu4_print_page_1losscf","Partnership (4)",null,{"$f":"D99","v":0},null,null,null,true]
["parfu4_print_page_2","Partnership (4)",null,{"$f":"D99","v":0},null,null,null,false]
["parfu4_print_page_3","Partnership (4)",null,{"$f":"D99","v":0},null,null,null,false]
["parfu4_print_page_4","Partnership (4)",null,{"$f":"D99","v":0},null,null,null,false]
["parfu4_print_page_5","Partnership (4)",null,{"$f":"D99","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":"D107","v":0},null,null,null,false]
["parfu5_print_page_1lossbf","Partnership (5)",null,{"$f":"D107","v":0},null,null,null,false]
["parfu5_print_page_1losscf","Partnership (5)",null,{"$f":"D107","v":0},null,null,null,true]
["parfu5_print_page_2","Partnership (5)",null,{"$f":"D107","v":0},null,null,null,false]
["parfu5_print_page_3","Partnership (5)",null,{"$f":"D107","v":0},null,null,null,false]
["parfu5_print_page_4","Partnership (5)",null,{"$f":"D107","v":0},null,null,null,false]
["parfu5_print_page_5","Partnership (5)",null,{"$f":"D107","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"]
["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,{"$f":"D135","v":1},null,null,null,false]
["se_print_page_3","Self_employment",null,{"$f":"D135","v":1},null,null,null,false]
["se_print_page_3losscf","Self_employment",1,{"$f":"D135","v":1},null,null,null,true]
["se_print_page_4","Self_employment",null,{"$f":"D135","v":1},null,null,null,false]
["se_print_page_5","Self_employment",null,{"$f":"D135","v":1},null,null,null,false]
["se_print_page_6","Self_employment",null,{"$f":"D135","v":1},null,null,null,false]
["se1_losscf","Self_employment",1,{"$f":"D135","v":1},null,null,null,true,"se1_losscf"]
["se2_losscf","Self_employment short 1",1,1,null,null,null,true,"se2_losscf"]
["se2_print_page_1","Self_employment short 1",19,{"$f":"D143","v":1},null,null,null,false,"se2_print_page_1"]
["se2_print_page_2","Self_employment short 1",null,{"$f":"D143","v":1},null,null,null,false]
["se3_losscf","Self_employment short 2",1,{"$f":"IF(check_se3<>0,1,0)","v":0},null,null,null,true,"se3_losscf"]
["se3_print_page_1","Self_employment short 2",null,{"$f":"D146","v":0},null,null,null,false]
["se3_print_page_2","Self_employment short 2",null,{"$f":"D146","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":"D149","v":0},null,null,null,false]
["se4_print_page_3","Lloyds",null,{"$f":"D149","v":0},null,null,null,false]
["se4_print_page_4","Lloyds",null,{"$f":"D149","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":"D153","v":0},null,null,null,false]
["se5_print_page_2","Self_employment2",null,{"$f":"D153","v":0},null,null,null,false]
["se5_print_page_3","Self_employment2",null,{"$f":"D153","v":0},null,null,null,false]
["se5_print_page_3losscf","Self_employment2",null,{"$f":"D153","v":0},null,null,null,true]
["se5_print_page_4","Self_employment2",null,{"$f":"D153","v":0},null,null,null,false]
["se5_print_page_5","Self_employment2",null,{"$f":"D153","v":0},null,null,null,false]
["se5_print_page_6","Self_employment2",null,{"$f":"D153","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,{"$f":"SUM(B165:B170)","v":5}]
[{"$f":"LEFT(TaxYear,4)+1 & \"/\" & B172","v":"2026/27"},{"$f":"TEXT(RIGHT(TaxYear,2)+1,\"##\")","v":"27"},"submit all",false,"********************************"]
[null,null,"acol1",16]
["000000","A"]
["000001","B"]
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["000011","D"]
["000100","E"]
["000101","F"]
["000110","G"]
["000111","H"]
["001000","I"]
["001001","J"]
["001010","K"]
["001011","L"]
["001100","M"]
["001101","N"]
["001110","O"]
["001111","P"]
["010000","Q"]
["010001","R"]
["010010","S"]
["010011","T"]
["010100","U"]
["010101","V"]
["010110","W"]
["010111","X"]
["011000","Y"]
["011001","Z"]
["011010","a"]
["011011","b"]
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["011101","d"]
["011110","e"]
["011111","f"]
["100000","g"]
["100001","h"]
["100010","i"]
["100011","j"]
["100100","k"]
["100101","l"]
["100110","m"]
["100111","n"]
["101000","o"]
["101001","p"]
["101010","q"]
["101011","r"]
["101100","s"]
["101101","t"]
["101110","u"]
["101111","v"]
["110000","w"]
["110001","x"]
["110010","y"]
["110011","z"]
["110100","0"]
["110101","1"]
["110110","2"]
["110111","3"]
["111000","4"]
["111001","5"]
["111010","6"]
["111011","7"]
["111100","8"]
["111101","9"]
["111110","+"]
["111111","/"]
[]
["0","0000"]
["1","0001"]
["2","0010"]
["3","0011"]
["4","0100"]
["5","0101"]
["6","0110"]
["7","0111"]
["8","1000"]
["9","1001"]
["A","1010"]
["B","1011"]
["C","1100"]
["D","1101"]
["E","1110"]
["F","1111"]
[]
["00000","A"]
["00001","B"]
["00010","C"]
["00011","D"]
["00100","E"]
["00101","F"]
["00110","G"]
["00111","H"]
["01000","I"]
["01001","J"]
["01010","K"]
["01011","L"]
["01100","M"]
["01101","N"]
["01110","O"]
["01111","P"]
["10000","Q"]
["10001","R"]
["10010","S"]
["10011","T"]
["10100","U"]
["10101","V"]
["10110","W"]
["10111","X"]
["11000","Y"]
["11001","Z"]
["11010",2]
["11011",3]
["11100",4]
["11101",5]
["11110",6]
["11111",7]
[]
[null,10]
["tupp1",{"$f":"IF(supplementary1,B289+2,B289)","v":10}]
["tupp2",{"$f":"B290","v":10}]
["tupp3",{"$f":"IF(supplementary3,B291+4,B291)","v":10}]
["tupp4",{"$f":"IF(supplementary4,B292+4+2,B292)","v":10}]
["tupp5",{"$f":"IF(supplementary5,B293+2,B293)","v":10}]
["tupp6",{"$f":"IF(supplementary6,B294+6,B294)","v":10}]
["tupp7",{"$f":"IF(supplementary7,B295+2,B295)","v":10}]
["tupp8",{"$f":"IF(supplementary8,B296+2,B296)","v":10}]
["tupp9",99,{"$f":"IF(supplementary9,C297+2,C297)","v":0}]
[]
[]
[0,null,"00000000"]
[1,"\u0001","00000001"]
[2,"\u0002","00000010"]
[3,"\u0003","00000011"]
[4,"\u0004","00000100"]
[5,"\u0005","00000101"]
[6,"\u0006","00000110"]
[7,"\u0007","00000111"]
[8,"\b","00001000"]
[14,"\u000e","00001110"]
[15,"\u000f","00001111"]
[16,"\u0010","00010000"]
[17,"\u0011","00010001"]
[18,"\u0012","00010010"]
[19,"\u0013","00010011"]
[20,"\u0014","00010100"]
[21,"\u0015","00010101"]
[22,"\u0016","00010110"]
[23,"\u0017","00010111"]
[24,"\u0018","00011000"]
[25,"\u0019","00011001"]
[26,"\u001a","00011010"]
[27,"\u001b","00011011"]
[28,"\u001c","00011100"]
[29,"\u001d","00011101"]
[30,"\u001e","00011110"]
[31,"\u001f","00011111"]
[127,"\u007f","01111111"]
[129,"\u0081","10000001"]
[141,"\u008d","10001101"]
[143,"\u008f","10001111"]
[144,"\u0090","10010000"]
[157,"\u009d","10011101"]
[39,"'","00100111"]
[45,"-","00101101"]
[173,"­","10101101"]
[150,"–","10010110"]
[151,"—","10010111"]
[32," ","00100000"]
[160," ","10100000"]
[9,"\t","00001001"]
[10,"\n","00001010"]
[11,"\u000b","00001011"]
[12,"\f","00001100"]
[13,"\r","00001101"]
[33,"!","00100001"]
[34,"\"","00100010"]
[35,"#","00100011"]
[36,"$","00100100"]
[37,"%","00100101"]
[38,"&","00100110"]
[40,"(","00101000"]
[41,")","00101001"]
[42,"*","00101010"]
[44,",","00101100"]
[46,".","00101110"]
[47,"/","00101111"]
[58,":","00111010"]
[59,";","00111011"]
[63,"?","00111111"]
[64,"@","01000000"]
[91,"[","01011011"]
[92,"\\","01011100"]
[93,"]","01011101"]
[94,"^","01011110"]
[136,"ˆ","10001000"]
[95,"_","01011111"]
[96,"`","01100000"]
[123,"{","01111011"]
[124,"|","01111100"]
[125,"}","01111101"]
[126,"~","01111110"]
[161,"¡","10100001"]
[166,"¦","10100110"]
[168,"¨","10101000"]
[175,"¯","10101111"]
[180,"´","10110100"]
[184,"¸","10111000"]
[191,"¿","10111111"]
[152,"˜","10011000"]
[145,"‘","10010001"]
[146,"’","10010010"]
[130,"‚","10000010"]
[147,"“","10010011"]
[148,"”","10010100"]
[132,"„","10000100"]
[139,"‹","10001011"]
[155,"›","10011011"]
[43,"+","00101011"]
[60,"<","00111100"]
[61,"=","00111101"]
[62,">","00111110"]
[177,"±","10110001"]
[171,"«","10101011"]
[187,"»","10111011"]
[215,"×","11010111"]
[247,"÷","11110111"]
[162,"¢","10100010"]
[163,"£","10100011"]
[164,"¤","10100100"]
[165,"¥","10100101"]
[167,"§","10100111"]
[169,"©","10101001"]
[172,"¬","10101100"]
[174,"®","10101110"]
[176,"°","10110000"]
[181,"µ","10110101"]
[182,"¶","10110110"]
[183,"·","10110111"]
[134,"†","10000110"]
[135,"‡","10000111"]
[149,"•","10010101"]
[133,"…","10000101"]
[137,"‰","10001001"]
[128,"€","10000000"]
[48,"0","00110000"]
[188,"¼","10111100"]
[189,"½","10111101"]
[190,"¾","10111110"]
[49,"1","00110001"]
[185,"¹","10111001"]
[50,"2","00110010"]
[178,"²","10110010"]
[51,"3","00110011"]
[179,"³","10110011"]
[52,"4","00110100"]
[53,"5","00110101"]
[54,"6","00110110"]
[55,"7","00110111"]
[56,"8","00111000"]
[57,"9","00111001"]
[65,"A","01000001"]
[97,"a","01100001"]
[170,"ª","10101010"]
[193,"Á","11000001"]
[225,"á","11100001"]
[192,"À","11000000"]
[224,"à","11100000"]
[194,"Â","11000010"]
[226,"â","11100010"]
[196,"Ä","11000100"]
[228,"ä","11100100"]
[195,"Ã","11000011"]
[227,"ã","11100011"]
[197,"Å","11000101"]
[229,"å","11100101"]
[198,"Æ","11000110"]
[230,"æ","11100110"]
[66,"B","01000010"]
[98,"b","01100010"]
[67,"C","01000011"]
[99,"c","01100011"]
[199,"Ç","11000111"]
[231,"ç","11100111"]
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[100,"d","01100100"]
[208,"Ð","11010000"]
[240,"ð","11110000"]
[69,"E","01000101"]
[101,"e","01100101"]
[201,"É","11001001"]
[233,"é","11101001"]
[200,"È","11001000"]
[232,"è","11101000"]
[202,"Ê","11001010"]
[234,"ê","11101010"]
[203,"Ë","11001011"]
[235,"ë","11101011"]
[70,"F","01000110"]
[102,"f","01100110"]
[131,"ƒ","10000011"]
[71,"G","01000111"]
[103,"g","01100111"]
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[73,"I","01001001"]
[105,"i","01101001"]
[205,"Í","11001101"]
[237,"í","11101101"]
[204,"Ì","11001100"]
[236,"ì","11101100"]
[206,"Î","11001110"]
[238,"î","11101110"]
[207,"Ï","11001111"]
[239,"ï","11101111"]
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[106,"j","01101010"]
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[107,"k","01101011"]
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[77,"M","01001101"]
[109,"m","01101101"]
[78,"N","01001110"]
[110,"n","01101110"]
[209,"Ñ","11010001"]
[241,"ñ","11110001"]
[79,"O","01001111"]
[111,"o","01101111"]
[186,"º","10111010"]
[211,"Ó","11010011"]
[243,"ó","11110011"]
[210,"Ò","11010010"]
[242,"ò","11110010"]
[212,"Ô","11010100"]
[244,"ô","11110100"]
[214,"Ö","11010110"]
[246,"ö","11110110"]
[213,"Õ","11010101"]
[245,"õ","11110101"]
[216,"Ø","11011000"]
[248,"ø","11111000"]
[140,"Œ","10001100"]
[156,"œ","10011100"]
[80,"P","01010000"]
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[115,"s","01110011"]
[138,"Š","10001010"]
[154,"š","10011010"]
[223,"ß","11011111"]
[84,"T","01010100"]
[116,"t","01110100"]
[222,"Þ","11011110"]
[254,"þ","11111110"]
[153,"™","10011001"]
[85,"U","01010101"]
[117,"u","01110101"]
[218,"Ú","11011010"]
[250,"ú","11111010"]
[217,"Ù","11011001"]
[249,"ù","11111001"]
[219,"Û","11011011"]
[251,"û","11111011"]
[220,"Ü","11011100"]
[252,"ü","11111100"]
[86,"V","01010110"]
[118,"v","01110110"]
[87,"W","01010111"]
[119,"w","01110111"]
[88,"X","01011000"]
[120,"x","01111000"]
[89,"Y","01011001"]
[121,"y","01111001"]
[221,"Ý","11011101"]
[253,"ý","11111101"]
[159,"Ÿ","10011111"]
[255,"ÿ","11111111"]
[90,"Z","01011010"]
[122,"z","01111010"]
[142,"Ž","10001110"]
[158,"ž","10011110"]
[]
["CG data items","budget 2"]
["cg_description",55555]
["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":"1959-04-07"}]
["female date se exception",{"$f":"DATE(LEFT(TaxYear,4)-66,4,7)","v":"1959-04-07"}]
[]
["pension male",{"$f":"DATE(LEFT(TaxYear,4)-65,4,5)","v":"1960-04-05"}]
["pension female",{"$f":"DATE(LEFT(TaxYear,4)-65,4,5)","v":"1960-04-05"}]
[]
["coding out",{"$f":"DATE(LEFT(TaxYear,4)+1,12,30)","v":"2026-12-30"}]
[]
["Entrepreneurs relief",10000000]
[]
["cg check",{"$f":"DATE(LEFT(TaxYear,4)+1,3,31)","v":"2026-03-31"}]
[]
["start of tax year",{"$f":"DATE(LEFT(TaxYear,4),4,6)","v":"2025-04-06"}]
["end of tax year",{"$f":"DATE(LEFT(TaxYear,4)+1,4,5)","v":"2026-04-05"}]