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CCH Software User Documentation

Miscellaneous Income and Expenses

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To access the data entry area click on Miscellaneous in the left hand data navigator.

The summary window displays a summary of the relevant miscellaneous income received and expenses incurred for each accounting period within a period of account. 


Miscellaneous income - click this hyperlink that will navigate to the data entry window where details of income can be entered.

Management expenses credit - click on this hyperlink to navigate to the Management Expenses Summary where details of management expenses credit is shown

Management expenses Balancing charges - click on this hyperlink to navigate to the Management expenses capital allowance summary window where the amount of balancing charges arising will be shown.

Total miscellaneous income - this will show the amount of income arising in the accounting period based upon the details entered throughout the system relating to miscellaneous income

Miscellaneous loss arising - This will show the amount of miscellaneous losses arising for the accounting period

Entering details of Miscellaneous Income

To enter details of the income received and expenses incurred click on the Miscellaneous Income hyperlink in the Summary window

Description  - enter a description for the source of income. If there are multiple entries required to be made in this window then the description of the expenditure on each line should be unique.

Net Profit/(Loss) per accounts -  Enter an amount of profit or loss for the period. Enter a loss as a negative number.

Taxable income/(loss arising) - enter the amount of taxable income received or loss arising. enter a loss as a negative number.

Post Cessation Receipts

For receipts that arose after cessation during the period of administration and can be treated as arising in the cessation period by virtue of an election under s198 CTA 2009, enter the net receipt as taxable income in the Taxable income (loss arising) column and leave the Net profit(loss) per accounts column as 0.  

A note can be added to the computation.




This section explains how to enter details of Miscellaneous Income and Expenses.



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