Authorised Investment Fund
Corporation Tax
Group Module
Investment Trust
Life
Hotline
Pack development
Irish Corporation Tax
Partnership Tax
Partnership Gains
Administrator
Tracker
Hong Kong Profits Tax
VAT
Personal Tax
Corporation Tax Lite
Deferred tax - onshore pooling |
See Also
Adjustment of profit | Profit and loss account / Income statement (D schedule)
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
This schedule analyses onshore pooling timing differences, split between Related dividends and Unrelated dividends differences. An additional row is inserted on the relevant section of the schedule whenever a schedule which gives rise to a timing difference is developed elsewhere in the computation. Eligible unrelieved tax (EUFT) is tracked on this schedule also.
This schedule will be developed as part of the F schedules. The F schedules can be developed from either the Adjustment of profit schedule or the Profit and Loss account by selecting Develop, Other, Tax account.
The related and unrelated dividend information feeds through automatically from the relevant schedules in the computation.
In general, limited data entry should be required on this schedule. The EUFT section allows manual data entry in some of the other cells for unusual adjustments. Also, there is a data entry cell allowing for manual adjustment where EUFT is brought back from later years.
Note: To ensure that the layout of this schedule is clear, display formulae are employed to suppress many of the 'zero' amounts.
This schedule has no standard supporting schedules.
© 2009 Thomson Reuters.