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Capital allowances summary |
See Also
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
This schedule contains the capital allowances information that will be transferred onto page 6 of the CT200 or CT600.
The information is inserted onto this schedule from the capital allowance 'B' schedules.This schedule is automatically developed by the system.
Information is automatically linked into the schedule from capital allowance schedules, added into the underlying computation.
Up to 2012 the schedule itself was divided into two sections, one for collating trade allowances and charges, the other for collating non-trade allowances and charges.
From 2013 the structure of the schedule has been simplified. It is still split between trading and non-trading mirroring, but the non-trading section is itself split into the different business types of: -
The sheet contains checks to ensure that the total figures shown in this schedule match the totals included in the computation schedules. Data entry fields have been added to allow for rounding errors to be corrected if they arise.
This schedule has no standard sub-schedules.
On carry forward, this schedule is automatically developed in the subsequent computation.
Error |
How to solve it |
Check return bc/ca figures! (2012 and earlier) |
This will arise when the net allowances and charges included on this schedule (and therefore on the CT600 form) is not the same as the net allowances and charges included in the computation. Carefully check the figures against those included in the relevant computation schedules, and correct any obvious errors. You may need to contact the Support Desk in some instances. |
Check CT600 figures above! |
This will arise when the net allowances and charges included on this schedule (and therefore on the CT600 form) is not the same as the net allowances and charges included in the computation. Carefully check the figures against those included in the relevant computation schedules. Rounding errors can be dealt with using the data entry cells provided, but you may need to contact the Support Desk in some instances. |
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© 2009 Thomson Reuters.