This grid allows entry of amortisation per the accounts that is to be:

  • added back as a disallowed expense, or
  • allowed for deduction as a trading intangible fixed asset, or
  • disallowed and treated as a non-trading intangible fixed asset.


  • Description – enter the description of the asset that has been amortised in the account.
  • Per accounts – enter the figure included as a deduction in the accounts.
  • Allowable as trading intangible fixed asset – enter the amount to be allowed as a trading IFA.
  • Non-trading intangible fixed asset – enter the amount to be disallowed and treated under the non-trading IFA regime.
  • Disallowable – this column will show the total amount that is disallowed and will be added back to the accounting profits.

To delete a line from the grid, click the ‘trash can‘ button at the end of the line.

By clicking Save the figures will be updated to the adjustments to trade profit tab.