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Tax notes |
See Also
A schedule - Group summary | Group deferred taxation summary | Group tax provisions | Payments for relief | Tax Notes
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
This schedule is developed from the A schedule (Group summary) by selecting Develop, Group tax provision.
This sheet is no longer available for FY2009 onwards.
Standard companies
Each linked file will have a column on the schedule and a total is provided for each row on the schedule to provide an aggregate summary for the group. Further columns may be inserted on the right of the schedule to allow for consolidation adjustments and the inclusion of details from companies not otherwise included in the group file.
Non Abacus companies
The figures must be entered manually for non Abacus companies or where an underlying computation does not contain deferred tax schedules. A note warns the user if the underlying computation does not contain deferred tax schedules.
Balance sheet section of the schedule
In the balance sheet section of the schedule, the deferred tax provisions are shown under the standard categories, i.e. Fixed assets, STTDs, Other timing differences.
The user may define up to two additional categories and link these through to specific balances in the underlying computations. The system should then be told, using the selectors on the right hand side, from which standard heading the new category should be deducted.
A note warns the user if the accounts figures have not been entered in the underlying computation, in which case the figures shown on the schedule will be the amounts per the computation.
© 2009 Thomson Reuters.