UK IFRS/UK FRS 102: Income Tax Disclosure Dialog

This dialog enables you to disclose income tax details for current and prior periods via the following tabs:

• Group reconciliation of tax charge tab
  • Click New | <Reconciling item> to add information to the Reconciliation of charge per accounts to charge at standard rate table.
• Company reconciliation of tax charge tab
  • Click New | <Reconciling item> to add information to the Reconciliation of charge per accounts to charge at standard rate table.
• Income tax relating to proposed dividends tab
• Group deferred tax tab
  • Click New | <Description> to add information to the Prior Period table.
• Company deferred tax tab
  • Click New | <Description> to add information to the Prior Period table.
• Pillar Two legislation tab
  This tab enables you to enter information regarding 'International tax reform – Pillar Two model rules’.

It is accessed via the Income Tax link under the Financial Statements headings on the Disclosure tab.