Business receipts taxed as income of earlier years

This screen is accessed via the data input tab within the tax return and is used to enter any post-cessation or other business receipts to be taxed as income of an earlier year.

• ‘Description‘ Enter a brief description of the receipt.
• ‘Taxable amount‘ Enter the amount taxable.
• ‘Tax year income to be taxed‘ Enter the year for which the income is to be taxed (e.g. for year ended 5 April 2013 enter 2013).

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