Trading and professional income

{{--Partner Trading--}} @if(count($partnerTrading))

Start of period @date($partnerTrading->start_of_period)

End of period @date($partnerTrading->end_of_period)

Account details are not required {{ $partnerTrading->account_details_are_not_required == '1' ? 'Yes' : 'No'}}

Accounts do not cover period from last accounting date {{ $partnerTrading->accounts_do_not_cover_period_from_last_accounting_date == '1' ? 'Yes' : 'No'}}

Change of accounting date {{ $partnerTrading->change_of_accounting_date == '1' ? 'Yes' : 'No'}}

Do figures include VAT? {{ $partnerTrading->do_figures_include_vat == '1' ? 'Yes' : 'No'}}

Is this trade using the cash basis? {{ $partnerTrading->is_this_trade_using_the_cash_basis == '1' ? 'Yes' : 'No'}}

Turnover

@currency($partnerTrading->turnover)

Cost of sales

@currency($partnerTrading->cost_of_sales)

Construction industry subcontractor costs

@currency($partnerTrading->construction_industry_subcontractor_costs)

Other direct costs

@currency($partnerTrading->other_direct_costs)

Gross profit/(loss)

@currency($partnerTrading->gross_profit_loss)

Other income/profits

@currency($partnerTrading->other_income_profits)

Employee costs

@currency($partnerTrading->employee_costs)

Premises costs

@currency($partnerTrading->premises_costs)

Repairs

@currency($partnerTrading->repairs)

General administrative expenses

@currency($partnerTrading->general_administrative_expenses)

Motor expenses

@currency($partnerTrading->motor_expenses)

Travel and subsistence

@currency($partnerTrading->travel_and_subsistence)

Advertising, promotional and entertainment

@currency($partnerTrading->advertising_promotional_and_entertainment)

Legal and professional costs

@currency($partnerTrading->legal_and_professional_costs)

Bad debts

@currency($partnerTrading->bad_debts)

Interest and alternative finance payments

@currency($partnerTrading->interest_and_alternative_finance_payments)

Other finance charges

@currency($partnerTrading->other_finance_charges)

Depreciation and loss/(profit) on sale

@currency($partnerTrading->depreciation_and_loss_profit_on_sale)

Other expenses including partnership charges

@currency($partnerTrading->other_expenses_including_partnership_charges)

Total expenses

@currency($partnerTrading->total_expenses)

Disallowable Construction industry subcontractor costs

@currency($partnerTrading->disallowable_construction_industry_subcontractor_costs)

Disallowable Other direct costs

@currency($partnerTrading->disallowable_other_direct_costs)

Disallowable Employee costs

@currency($partnerTrading->disallowable_employee_costs)

Disallowable Premises costs

@currency($partnerTrading->disallowable_premises_costs)

Disallowable Repairs

@currency($partnerTrading->disallowable_repairs)

Disallowable General administrative expenses

@currency($partnerTrading->disallowable_general_administrative_expenses)

Disallowable Motor expenses

@currency($partnerTrading->disallowable_motor_expenses)

Disallowable Travel and subsistence

@currency($partnerTrading->disallowable_travel_and_subsistence)

Disallowable Advertising, promotional and entertainment

@currency($partnerTrading->disallowable_advertising_promotional_and_entertainment)

Disallowable Legal and professional costs

@currency($partnerTrading->disallowable_legal_and_professional_costs)

Disallowable Bad debts

@currency($partnerTrading->disallowable_bad_debts)

Disallowable Interest and alternative finance payments

@currency($partnerTrading->disallowable_interest_and_alternative_finance_payments)

Disallowable Other finance charges

@currency($partnerTrading->disallowable_other_finance_charges)

Disallowable Depreciation and loss/(profit) on sale

@currency($partnerTrading->disallowable_depreciation_and_loss_profit_on_sale)

Disallowable Other expenses including partnership charges

@currency($partnerTrading->disallowable_other_expenses_including_partnership_charges)

Total disallowable expenses

@currency($partnerTrading->total_disallowable_expenses)

Net profit/(loss)

@currency($partnerTrading->net_profit_loss)

Annual Investment Allowance

@currency($partnerTrading->annual_investment_allowance)

Capital allowances on cars costing more than £12,000

@currency($partnerTrading->capital_allowances_on_cars_costing_more_than_12000)

Capital allowances at 18%

@currency($partnerTrading->capital_allowances_at_18)

Capital allowances at 8%

@currency($partnerTrading->capital_allowances_at_8)

Agricultural or Industrial Buildings Allowance

@currency($partnerTrading->agricultural_or_industrial_buildings_allowance)

Business Premises Renovation Allowance

@currency($partnerTrading->business_premises_renovation_allowance)

100% and other enhanced capital allowances

@currency($partnerTrading['100_and_other_enhanced_capital_allowances'])

Total capital allowances

@currency($partnerTrading->total_capital_allowances)

Goods etc. taken for personal use and other adjustments

@currency($partnerTrading->goods_etc_taken_for_personal_use_and_other_adjustments)

Total additions

@currency($partnerTrading->total_additions)

Deductions from profit

@currency($partnerTrading->deductions_from_profit)

Total deductions

@currency($partnerTrading->total_deductions)

Net taxable profit/(allowable loss)

@currency($partnerTrading->net_taxable_profit_allowable_loss)

Adjustment on change of basis

@currency($partnerTrading->adjustment_on_change_of_basis)

Construction industry deductions from contractors

@currency($partnerTrading->construction_industry_deductions_from_contractors)

Tax taken off trading income

@currency($partnerTrading->tax_taken_off_trading_income)

Net partnership charges for tax year

@currency($partnerTrading->net_partnership_charges_for_taxyear)

Equipment, machinery and vehicle

@currency($partnerTrading->equipment_machinery_and_vehicle)

Other fixed assets

@currency($partnerTrading->other_fixed_assets)

Stock and work in progress

@currency($partnerTrading->stock_and_work_in_progress)

Trade debtors

@currency($partnerTrading->trade_debtors)

Bank/building society balances

@currency($partnerTrading->bank_building_society_balances)

Cash in hand

@currency($partnerTrading->cash_in_hand)

Total assets

@currency($partnerTrading->total_assets)

Trade creditors

@currency($partnerTrading->trade_creditors)

Loans and overdrafts

@currency($partnerTrading->loans_and_overdrafts)

Other liabilities and accruals

@currency($partnerTrading->other_liabilities_and_accruals)

Total liabilities

@currency($partnerTrading->total_liabilities)

Net business assets

@currency($partnerTrading->net_business_assets)

Balance at start of period

@currency($partnerTrading->balance_at_start_of_period)

Net profit or loss

@currency($partnerTrading->net_profit_or_loss)

Capital introduced

@currency($partnerTrading->capital_introduced)

Drawings

@currency($partnerTrading->drawings)

Balance at end of period

@currency($partnerTrading->balance_at_end_of_period)

Additional information

@currency($partnerTrading->additional_information)

@endif {{--Partner Property--}} @if(count($partnerProperty))

Name

Tax reference

Return period begins

@date($partnerProperty->return_period_begin)

Return period end

@date($partnerProperty->return_period_end)

Is the partnership income from furnished holiday lettings?

{{ $partnerProperty->partnership_income_from_furnished_holiday_letting == '1' ? 'Yes' : 'No' }}

Furnished holiday lettings in the UK or European Economic Area (EEA)

Income from furnished holiday lettings [1]

@currency($partnerProperty->income_from_furnished_holiday_letting)

Rent, rates, insurance, ground rents, etc [2]

@currency($partnerProperty->rent_rates_insurance_ground_rents_etc_1)

Repairs and maintenance [3]

@currency($partnerProperty->repairs_and_maintenance_1)

Finance charges, including interest [4]

@currency($partnerProperty->finance_charges_including_interest_1)

Legal and professional costs [5]

@currency($partnerProperty->legal_and_professional_cost_1)

Cost of services provided, including wages [6]

@currency($partnerProperty->cost_of_services_provided_including_wages_1)

Other expenses [7]

@currency($partnerProperty->other_expenses_1)

Total Expenses (for [2] to [7]) - [8]

@currency($partnerProperty->total_expense_1)

Net profit (put figures in brackets if a loss) ([1] to [8]) - [9]

@currency($partnerProperty->net_profit_1)

Private use [10]

@currency($partnerProperty->private_use_1)

Balancing charges [11]

@currency($partnerProperty->balancing_charges_1)

Total ([10] + [11]) - [12]

@currency($partnerProperty->total_private_use_balancing_charge_1)

Capital allowances [13]

@currency($partnerProperty->capital_allowances_1)

Tick box if box [13] includes enhanced capital allowances for designated environmentally beneficial plant and machinery {{ $partnerProperty->tick_allowance_1 == '1' ? 'Yes' : 'No' }}

Loss brought forward used against this year’s profits [14]

@currency($partnerProperty->loss_brought_forward_used_against_this_year_profit)

Profit for the year after losses ([9] + [12] - ([13] + [14])) - [15]

@currency($partnerProperty->profit_for_the_year_after_losses)

Loss for the year (if you have entered '0' in [15]) ([9] + [12] - [13]) - [16]

@currency($partnerProperty->loss_for_the_year)

Total loss to carry forward

@currency($partnerProperty->total_loss_to_carry_forward)

Tick in the box if this business is in the EEA

{{ $partnerProperty->business_is_in_the_EEA == '1' ? 'Yes' : 'No' }}

If you want to make a period of grace election, tick it

{{ $partnerProperty->make_a_period_of_grace_election == '1' ? 'Yes' : 'No' }}

Other property income

Rents and other income from UK property [17]

@currency($partnerProperty->rent_and_other_income_form_uk_property)

Tax deducted

@currency($partnerProperty->tax_deducted)

Chargeable premiums [18]

@currency($partnerProperty->chargeable_premium)

Reverse premiums [19]

@currency($partnerProperty->reverse_premium)

Total income ([17] to [19]) - [20]

@currency($partnerProperty->total_income)

Rent, rates, insurance, ground rents, etc. [21]

@currency($partnerProperty->rent_rates_insurance_ground_rents_etc_2)

Repairs and maintenance [22]

@currency($partnerProperty->repairs_and_maintenance_2)

Finance charges, including interest [23]

@currency($partnerProperty->finance_charges_including_interest_2)

Legal and professional costs [24]

@currency($partnerProperty->legal_and_professional_cost_2)

Cost of services provided, including wages [25]

@currency($partnerProperty->cost_of_services_provided_including_wages_2)

Other expenses [26]

@currency($partnerProperty->other_expenses_2)

total ([21] to [26]) - [27]

@currency($partnerProperty->total_expense_2)

Net profit (put figures in brackets if a loss) ([20] to [27]) - [28]

@currency($partnerProperty->net_profit_2)

Private use [29]

@currency($partnerProperty->private_use_2)

Balancing charges [30]

@currency($partnerProperty->balancing_charges_2)

Total ([29] + [30]) - [31]

@currency($partnerProperty->total_private_use_balancing_charge_2)

Annual Investment Allowance [32]

@currency($partnerProperty->annual_investment_allowance)

All other capital allowances [33]

@currency($partnerProperty->all_other_capital_allowance)

Tick box if [33] includes enhanced capital allowances for designated environmentally beneficial plant and machinery

Landlord's energy saving allowance [34]

@currency($partnerProperty->landlord_energy_saving_allowance)

10% wear and tear [35]

@currency($partnerProperty->wear_and_tear)

Total ([32] to [35]) - [36]

@currency($partnerProperty->total_allowance)

Profit or loss for return period (put figures in brackets if a loss) ([28] + [31] - [36])

@currency($partnerProperty->profit_or_loss_for_return_period)

@endif {{--Disposal Changeable--}} @if(count($disposalChangeable))

Name {{ $disposalChangeable->name }}

Tax reference {{ $disposalChangeable->tax_preference }}

@foreach(json_decode($disposalChangeable->disposal_proceeds) as $item) @endforeach

Description of asset	Tick if shares	Disposal proceeds	Further information
{{ $item->description }}	{{ $item->share == '1' ? 'Yes' : 'No' }}	£ @currency($item->proceed)	{{ $item->information }}
Total disposal proceeds		£ @currency(0)

Additional information {{ $disposalChangeable->information }}

@endif {{--Foreign Income--}} @if(count($foreignIncome))

Unremittable income {{ $foreignIncome->FOR1 == '1' ? 'Yes' : 'No' }}

Foreign tax credit relief

@currency($foreignIncome->FOR2)

Country code

@currency($foreignIncome->FOR4A)

Income before tax

@currency($foreignIncome->FOR4B)

Foreign Tax

@currency($foreignIncome->FOR4C)

Special withholding tax

@currency($foreignIncome->FOR4D)

Claim to FTCR

Taxable amount on interest and other savings

@currency($foreignIncome->FOR4F)

Total SWT or UK tax - overseas savings

@currency($foreignIncome->FOR3)

Total taxable amount - overseas savings

@currency($foreignIncome->FOR4)

Country code

Income before tax

@currency($foreignIncome->FOR6B)

Foreign Tax

@currency($foreignIncome->FOR6C)

Special withholding tax

@currency($foreignIncome->FOR6D)

Claim to FTCR

Taxable amount on interest and other savings

@currency($foreignIncome->FOR6F)

Total SWT or UK tax - foreign companies

@currency($foreignIncome->FOR5)

Total taxable amount - foreign companies

@currency($foreignIncome->FOR6)

Amount not qualifying for UK tax credit

@currency($foreignIncome->FOR7)

Country code

Income before tax

@currency($foreignIncome->FOR9B)

Foreign Tax

@currency($foreignIncome->FOR9C)

Special withholding tax

@currency($foreignIncome->FOR9D)

Claim to FTCR

Taxable amount on interest and other savings

@currency($foreignIncome->FOR9F)

Total SWT or UK tax - overseas pensions

@currency($foreignIncome->FOR8)

Total taxable amount - overseas pensions

@currency($foreignIncome->FOR9)

Country code

@currency($foreignIncome->FOR11A)

Income before tax

@currency($foreignIncome->FOR11B)

Foreign Tax

@currency($foreignIncome->FOR11C)

Special withholding tax

@currency($foreignIncome->FOR11D)

Claim to FTCR

Taxable amount on interest and other savings

@currency($foreignIncome->FOR11F)

Total SWT or UK tax - overseas dividend income

@currency($foreignIncome->FOR10)

Total taxable amount - overseas dividend income

@currency($foreignIncome->FOR11)

Country code

@currency($foreignIncome->FOR13A)

Income before tax

@currency($foreignIncome->FOR13B)

Foreign Tax

@currency($foreignIncome->FOR13C)

Special withholding tax

@currency($foreignIncome->FOR13D)

Claim to FTCR

Taxable amount on interest and other savings

@currency($foreignIncome->FOR13F)

Swt or UK tax - overseas trusts etc. other income

@currency($foreignIncome->FOR12)

Taxable amount - overseas trusts etc. other income

@currency($foreignIncome->FOR13)

Total rents and other property receipts

@currency($foreignIncome->FOR14)

Number of properties

@currency($foreignIncome->FOR15)

Premiums paid for lease

@currency($foreignIncome->FOR16)

Property expenses

@currency($foreignIncome->FOR17)

Net profit or loss

@currency($foreignIncome->FOR18)

Private use adjustment

@currency($foreignIncome->FOR19)

Balancing charges

@currency($foreignIncome->FOR20)

Capital allowances

@currency($foreignIncome->FOR21)

Landlord's Energy Saving Allowance

@currency($foreignIncome->FOR22)

10% wear and tear allowance

@currency($foreignIncome->FOR23)

Adjusted profit or loss for the year

@currency($foreignIncome->FOR24)

Property abroad country

@currency($foreignIncome->FOR30A)

Property abroad profit or loss

@currency($foreignIncome->FOR30B)

Property abroad foreign tax

@currency($foreignIncome->FOR30C)

Property abroad special withholding tax

@currency($foreignIncome->FOR30D)

Property abroad claim to FCTR

Property abroad total amount

@currency($foreignIncome->FOR30F)

Total adjusted profit or loss

@currency($foreignIncome->FOR25)

Loss brought forward

@currency($foreignIncome->FOR26)

Total taxable profit

@currency($foreignIncome->FOR27)

Total foreign tax taken off

@currency($foreignIncome->FOR28)

Total Special Withholding Tax

@currency($foreignIncome->FOR29)

Total taxable amount

@currency($foreignIncome->FOR30)

Loss set off against total income

@currency($foreignIncome->FOR31)

Loss to carry forward

@currency($foreignIncome->FOR32)

Claim to FTCR Country Code

@currency($foreignIncome->FORA)

Claim to FTCR foreign tax

@currency($foreignIncome->FORC)

Claim to FTCR claim for FTCR

Claim to FTCR amount chargeable

@currency($foreignIncome->FORF)

Chargeable gains (UK rules)

@currency($foreignIncome->FOR33)

Number of days over which gain accrued

@currency($foreignIncome->FOR34)

Chargeable gains foreign rules

@currency($foreignIncome->FOR35)

Number of days over which gain accrued

@currency($foreignIncome->FOR36)

Foreign tax paid

@currency($foreignIncome->FOR37)

Foreign tax credit relief claim

Total foreign tax credit relief on gains

@currency($foreignIncome->FOR39)

Special Withholding Tax

@currency($foreignIncome->FOR40)

Offshore fund gains and non resident trust income

@currency($foreignIncome->FOR41)

Benefits from overseas trusts etc.

@currency($foreignIncome->FOR42)

Foreign life insurance gains

@currency($foreignIncome->FOR43)

Number of years since policy made

@currency($foreignIncome->FOR44)

Tax treated as paid

@currency($foreignIncome->FOR45)

Omitted amount transfer of assets exemption

@currency($foreignIncome->FOR46)

@endif {{--Other information--}} @if(count($otherInformation))

Did the partnership receive any other income which you have not already included elsewhere in the Partnership Tax Return? {{ $otherInformation->POI7 == '1' ? 'Yes': 'No' }}

Amount after tax taken off @currency($otherInformation->POI7_7)

Tax taken off @currency($otherInformation->POI7_8)

Gross amount before tax @currency($otherInformation->POI7_9)

Are the details on the front of the Partnership Tax Return wrong? {{ $otherInformation->POI8 == '1' ? 'Yes' : 'No' }}

Your phone number {{ $otherInformation->POI9_1 }}

or, if you prefer, your adviser's phone number {{ $otherInformation->POI9_2 }}

Your adviser's name {{ $otherInformation->POI9_3 }}

Your adviser's address line 1 {{ $otherInformation->POI9_4 }}

Your adviser's address line 2 {{ $otherInformation->POI9_5 }}

Your adviser's postcode {{ $otherInformation->POI9_6 }}

Please tick box 10.1 if this Partnership Tax Return contains figures that are provisional because you do not yet have final figures. The Partnership Tax Return Guide explains the circumstances in which provisional figures may be used and asks you to provide some additional information in box {{ $otherInformation->POI10_1 == '1' ? 'Yes' : 'No' }}

Disclosure of tax avoidance schemes {{ $otherInformation->POI10_2 }}

Tax year in which the expected advantage to the partners arises – year ended 5 April {{ $otherInformation->POI10_3 }}

Capital allowance @currency($otherInformation->POI10_4)

Balancing charge @currency($otherInformation->POI10_5)

@endif

Tax Return {{ $taxReturn->taxYear->start_year + 1 }}

Tax Year {{ $taxReturn->taxYear->description }}

Trading and professional income

Furnished holiday lettings in the UK or European Economic Area (EEA)

Other property income