Other Adjustments
The individual trade summary found under Trading Income contains a pre-populated field called Other adjustments.
The Other Adjustments field is pre-populated with the sum total of the following fields which have been input separately into the software:
- Leased cars Pre
- Anti avoidance
- Transfer pricing
- Land remediation
- Patent Box
- Research & development
- Film tax relief - calculated profit
- Film tax relief - calculated (loss)
- Film tax PBT adjustment
- Film tax relief - additional deduction (limited budget)
- Film tax relief - additional deduction (other films)
- Trade loan relationship credits
- Trade loan relationship debits
- Lease premiums - Landlord Taxed receipt
- Lease premiums - Tenant allowable expenses
- Charitable donations per accounts