Land remediation enhanced expenditure

Click Edit from the Adjustments to trade profit tab, a new window will open which will need to be completed. Use this grid to input land remediation expenditure that is eligible for enhanced deductions.

• Description – enter a brief description of the expenditure.
• Per accounts – enter the amount of the expenditure that has been included in the accounts.
• Qualifying amount – select the amount that qualifies for enhanced deductions.
• Rate % – this column shows the rate for the additional deduction (50%).
• Additional deduction – this column shows the additional deduction that will be used to increase the expenditure in the accounts.

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

Click Save changes to update the figures to the adjustments to trade profit tab.