@diy-accounting-uk/diya-gl 1.2.2 → 1.2.4
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist/app/data/filing/ct600-v3.toml +3 -0
- package/dist/app/data/hmrc/form-layouts/ltd.json +378 -76
- package/dist/app/data/hmrc/sa103-mtd-mapping.json +1 -1
- package/dist/app/data/ltd-2020.toml +6 -0
- package/dist/app/data/ltd-2021.toml +6 -0
- package/dist/app/data/ltd-2022.toml +6 -0
- package/dist/app/data/ltd-2023.toml +6 -0
- package/dist/app/data/ltd-2024.toml +6 -0
- package/dist/app/data/ltd-2025.toml +6 -0
- package/dist/app/data/ltd-2026.toml +6 -0
- package/dist/app/data/ltd-2027.toml +6 -0
- package/dist/app/data/releases.json +52 -0
- package/dist/app/data/roundtrip-budget.json +1 -1
- package/dist/app/data/roundtrip-unrepresentable.json +5 -0
- package/dist/app/lib/anchors/ltd.js +16 -1
- package/dist/app/lib/calculators/ltd.js +30 -7
- package/dist/app/lib/calculators/se-derivations.js +43 -7
- package/dist/app/lib/calculators/se.js +37 -1
- package/dist/app/lib/diya-gl-loader.js +28 -4
- package/dist/app/lib/generator.js +19 -3
- package/dist/app/lib/provenance-data.js +19 -19
- package/dist/app/lib/scenario-extractor.js +14 -4
- package/dist/app/lib/tax/corporation-tax.js +94 -13
- package/dist/app/products/ltd.js +120 -25
- package/dist/app/products/se.js +29 -1
- package/dist/web/spreadsheets.diyaccounting.co.uk/public/schema/diya-gl-book-v2.schema.json +2 -1
- package/package.json +1 -1
|
@@ -682,6 +682,7 @@ format = "integer"
|
|
|
682
682
|
notes = "Use when the AP straddles two financial years with different limits. Not for quarterly instalment payers"
|
|
683
683
|
element = "FirstYear"
|
|
684
684
|
xmlPath = "/IRenvelope/CompanyTaxReturn/CompanyTaxCalculation/CorporationTaxChargeable/AssociatedCompanies/AssociatedCompaniesFinancialYears/FirstYear"
|
|
685
|
+
sheetCell = "Financialaccounts.xlsx!CT600!Y118"
|
|
685
686
|
|
|
686
687
|
[[box]]
|
|
687
688
|
number = 328
|
|
@@ -691,6 +692,7 @@ format = "integer"
|
|
|
691
692
|
notes = "As box 327"
|
|
692
693
|
element = "SecondYear"
|
|
693
694
|
xmlPath = "/IRenvelope/CompanyTaxReturn/CompanyTaxCalculation/CorporationTaxChargeable/AssociatedCompanies/AssociatedCompaniesFinancialYears/SecondYear"
|
|
695
|
+
sheetCell = "Financialaccounts.xlsx!CT600!Y120"
|
|
694
696
|
|
|
695
697
|
[[box]]
|
|
696
698
|
number = 329
|
|
@@ -1361,6 +1363,7 @@ format = "whole"
|
|
|
1361
1363
|
notes = "Guide notes franked investment income was repealed on 6 April 2016; enter exempt ABGH distributions per CTA 2010 s.1000(1), excluding certain intra-group distributions. Feeds augmented profits for marginal relief"
|
|
1362
1364
|
element = "FrankedInvestmentIncome"
|
|
1363
1365
|
xmlPath = "/IRenvelope/CompanyTaxReturn/IndicatorsAndInformation/FrankedInvestmentIncome"
|
|
1366
|
+
sheetCell = "Financialaccounts.xlsx!CT600!Z114"
|
|
1364
1367
|
|
|
1365
1368
|
[[box]]
|
|
1366
1369
|
number = 625
|
|
@@ -35,17 +35,48 @@
|
|
|
35
35
|
"twoYear": true,
|
|
36
36
|
"priorYearNote": "The prior-year column stays blank until the comparatives are entered on the opening balance sheet.",
|
|
37
37
|
"rows": [
|
|
38
|
-
{
|
|
39
|
-
|
|
40
|
-
|
|
41
|
-
|
|
42
|
-
|
|
43
|
-
{
|
|
44
|
-
|
|
45
|
-
|
|
46
|
-
{
|
|
47
|
-
|
|
48
|
-
|
|
38
|
+
{
|
|
39
|
+
"heading": "balance-sheet/1/A",
|
|
40
|
+
"empty": true,
|
|
41
|
+
"note": "The template carries no figure for this heading."
|
|
42
|
+
},
|
|
43
|
+
{
|
|
44
|
+
"heading": "balance-sheet/1/B"
|
|
45
|
+
},
|
|
46
|
+
{
|
|
47
|
+
"heading": "balance-sheet/1/C"
|
|
48
|
+
},
|
|
49
|
+
{
|
|
50
|
+
"heading": "balance-sheet/1/D",
|
|
51
|
+
"empty": true,
|
|
52
|
+
"note": "The template carries no figure for this heading."
|
|
53
|
+
},
|
|
54
|
+
{
|
|
55
|
+
"heading": "balance-sheet/1/E"
|
|
56
|
+
},
|
|
57
|
+
{
|
|
58
|
+
"heading": "balance-sheet/1/F"
|
|
59
|
+
},
|
|
60
|
+
{
|
|
61
|
+
"heading": "balance-sheet/1/G"
|
|
62
|
+
},
|
|
63
|
+
{
|
|
64
|
+
"heading": "balance-sheet/1/H"
|
|
65
|
+
},
|
|
66
|
+
{
|
|
67
|
+
"heading": "balance-sheet/1/I",
|
|
68
|
+
"empty": true,
|
|
69
|
+
"note": "The template carries no figure for this heading."
|
|
70
|
+
},
|
|
71
|
+
{
|
|
72
|
+
"heading": "balance-sheet/1/J",
|
|
73
|
+
"empty": true,
|
|
74
|
+
"note": "The template carries no figure for this heading."
|
|
75
|
+
},
|
|
76
|
+
{
|
|
77
|
+
"heading": "balance-sheet/1/K",
|
|
78
|
+
"total": true
|
|
79
|
+
}
|
|
49
80
|
]
|
|
50
81
|
},
|
|
51
82
|
{
|
|
@@ -53,7 +84,10 @@
|
|
|
53
84
|
"twoYear": true,
|
|
54
85
|
"priorYearNote": "Only turnover carries a prior-year figure. The sheet's prior-year cost of sales holds the materials line alone and its subcontractors line is not read, so that column stays blank rather than showing a short total.",
|
|
55
86
|
"rows": [
|
|
56
|
-
{
|
|
87
|
+
{
|
|
88
|
+
"heading": "profit-and-loss/-/A",
|
|
89
|
+
"priorCell": "Financialaccounts.xlsx!PubP&L!B9"
|
|
90
|
+
},
|
|
57
91
|
{
|
|
58
92
|
"heading": "profit-and-loss/-/B",
|
|
59
93
|
"rule": {
|
|
@@ -62,7 +96,9 @@
|
|
|
62
96
|
"why": "other income is the gross bank interest; PubP&L!F48 holds the same figure but is not a read, and the working sheet's K24 is"
|
|
63
97
|
}
|
|
64
98
|
},
|
|
65
|
-
{
|
|
99
|
+
{
|
|
100
|
+
"heading": "profit-and-loss/-/C"
|
|
101
|
+
},
|
|
66
102
|
{
|
|
67
103
|
"heading": "profit-and-loss/-/D",
|
|
68
104
|
"rule": {
|
|
@@ -94,8 +130,13 @@
|
|
|
94
130
|
"why": "administrative expenses less the staff costs and the amounts written off assets already printed above; goodwill written off stays here"
|
|
95
131
|
}
|
|
96
132
|
},
|
|
97
|
-
{
|
|
98
|
-
|
|
133
|
+
{
|
|
134
|
+
"heading": "profit-and-loss/-/G"
|
|
135
|
+
},
|
|
136
|
+
{
|
|
137
|
+
"heading": "profit-and-loss/-/H",
|
|
138
|
+
"total": true
|
|
139
|
+
}
|
|
99
140
|
]
|
|
100
141
|
},
|
|
101
142
|
{
|
|
@@ -118,17 +159,30 @@
|
|
|
118
159
|
"sections": [
|
|
119
160
|
{
|
|
120
161
|
"heading": "Profit before tax",
|
|
121
|
-
"rows": [
|
|
162
|
+
"rows": [
|
|
163
|
+
{
|
|
164
|
+
"line": "1.1/Profit/(loss) before tax per statutory accounts"
|
|
165
|
+
}
|
|
166
|
+
]
|
|
122
167
|
},
|
|
123
168
|
{
|
|
124
169
|
"heading": "Income deducted that is not trading income",
|
|
125
|
-
"rows": [
|
|
170
|
+
"rows": [
|
|
171
|
+
{
|
|
172
|
+
"line": "1.2/Non-trading loan relationship credit",
|
|
173
|
+
"deduct": true
|
|
174
|
+
}
|
|
175
|
+
]
|
|
126
176
|
},
|
|
127
177
|
{
|
|
128
178
|
"heading": "Disallowable expenditure added back",
|
|
129
179
|
"rows": [
|
|
130
|
-
{
|
|
131
|
-
|
|
180
|
+
{
|
|
181
|
+
"line": "1.3/Depreciation"
|
|
182
|
+
},
|
|
183
|
+
{
|
|
184
|
+
"line": "1.3/Trading debits in respect of intangible fixed assets"
|
|
185
|
+
},
|
|
132
186
|
{
|
|
133
187
|
"line": "1.3/Donations",
|
|
134
188
|
"outsideTotal": true,
|
|
@@ -138,12 +192,20 @@
|
|
|
138
192
|
},
|
|
139
193
|
{
|
|
140
194
|
"heading": "Adjusted profit",
|
|
141
|
-
"rows": [
|
|
195
|
+
"rows": [
|
|
196
|
+
{
|
|
197
|
+
"line": "1.1/Adjusted Profit/(Loss)",
|
|
198
|
+
"total": true
|
|
199
|
+
}
|
|
200
|
+
]
|
|
142
201
|
},
|
|
143
202
|
{
|
|
144
203
|
"heading": "Capital allowances, main pool",
|
|
145
204
|
"rows": [
|
|
146
|
-
{
|
|
205
|
+
{
|
|
206
|
+
"line": "2.2d/AIA claimed",
|
|
207
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!I15"
|
|
208
|
+
},
|
|
147
209
|
{
|
|
148
210
|
"line": "2.2d/WDA claimed",
|
|
149
211
|
"rule": {
|
|
@@ -168,7 +230,11 @@
|
|
|
168
230
|
"why": "below nil the same line is a balancing charge, carried as a negative allowance so the allowances total nets it off"
|
|
169
231
|
}
|
|
170
232
|
},
|
|
171
|
-
{
|
|
233
|
+
{
|
|
234
|
+
"line": "2.1/Total Capital Allowances",
|
|
235
|
+
"deduct": true,
|
|
236
|
+
"total": true
|
|
237
|
+
}
|
|
172
238
|
]
|
|
173
239
|
},
|
|
174
240
|
{
|
|
@@ -207,12 +273,36 @@
|
|
|
207
273
|
"group": "financial-year",
|
|
208
274
|
"caption": "First financial year",
|
|
209
275
|
"rows": [
|
|
210
|
-
{
|
|
211
|
-
|
|
212
|
-
|
|
213
|
-
|
|
214
|
-
|
|
215
|
-
|
|
276
|
+
{
|
|
277
|
+
"label": "Financial year",
|
|
278
|
+
"format": "year",
|
|
279
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!E33",
|
|
280
|
+
"ct600Box": 330
|
|
281
|
+
},
|
|
282
|
+
{
|
|
283
|
+
"label": "Profit",
|
|
284
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!F33",
|
|
285
|
+
"ct600Box": 335
|
|
286
|
+
},
|
|
287
|
+
{
|
|
288
|
+
"label": "Rate of tax",
|
|
289
|
+
"format": "percent",
|
|
290
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!G33",
|
|
291
|
+
"ct600Box": 340
|
|
292
|
+
},
|
|
293
|
+
{
|
|
294
|
+
"label": "Tax",
|
|
295
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!J33",
|
|
296
|
+
"ct600Box": 345
|
|
297
|
+
},
|
|
298
|
+
{
|
|
299
|
+
"label": "Marginal relief",
|
|
300
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!L33"
|
|
301
|
+
},
|
|
302
|
+
{
|
|
303
|
+
"label": "Tax after marginal relief",
|
|
304
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!I33"
|
|
305
|
+
}
|
|
216
306
|
]
|
|
217
307
|
},
|
|
218
308
|
{
|
|
@@ -221,12 +311,36 @@
|
|
|
221
311
|
"blankWhen": "Financialaccounts.xlsx!CorporationTax!A34",
|
|
222
312
|
"blankNote": "The period sits inside one financial year, so this group stays blank.",
|
|
223
313
|
"rows": [
|
|
224
|
-
{
|
|
225
|
-
|
|
226
|
-
|
|
227
|
-
|
|
228
|
-
|
|
229
|
-
|
|
314
|
+
{
|
|
315
|
+
"label": "Financial year",
|
|
316
|
+
"format": "year",
|
|
317
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!E34",
|
|
318
|
+
"ct600Box": 380
|
|
319
|
+
},
|
|
320
|
+
{
|
|
321
|
+
"label": "Profit",
|
|
322
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!F34",
|
|
323
|
+
"ct600Box": 385
|
|
324
|
+
},
|
|
325
|
+
{
|
|
326
|
+
"label": "Rate of tax",
|
|
327
|
+
"format": "percent",
|
|
328
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!G34",
|
|
329
|
+
"ct600Box": 390
|
|
330
|
+
},
|
|
331
|
+
{
|
|
332
|
+
"label": "Tax",
|
|
333
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!J34",
|
|
334
|
+
"ct600Box": 395
|
|
335
|
+
},
|
|
336
|
+
{
|
|
337
|
+
"label": "Marginal relief",
|
|
338
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!L34"
|
|
339
|
+
},
|
|
340
|
+
{
|
|
341
|
+
"label": "Tax after marginal relief",
|
|
342
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!I34"
|
|
343
|
+
}
|
|
230
344
|
]
|
|
231
345
|
},
|
|
232
346
|
{
|
|
@@ -247,41 +361,99 @@
|
|
|
247
361
|
{
|
|
248
362
|
"heading": "Company information",
|
|
249
363
|
"rows": [
|
|
250
|
-
{
|
|
251
|
-
|
|
252
|
-
|
|
364
|
+
{
|
|
365
|
+
"box": 1,
|
|
366
|
+
"from": "book",
|
|
367
|
+
"path": "entityInformation.organizationIdentifier"
|
|
368
|
+
},
|
|
369
|
+
{
|
|
370
|
+
"box": 2,
|
|
371
|
+
"from": "book",
|
|
372
|
+
"path": "entityInformation.diya-gl:companyNumber"
|
|
373
|
+
},
|
|
374
|
+
{
|
|
375
|
+
"box": 3,
|
|
376
|
+
"from": "book",
|
|
377
|
+
"path": "entityInformation.taxRegistrationNumber"
|
|
378
|
+
}
|
|
253
379
|
]
|
|
254
380
|
},
|
|
255
381
|
{
|
|
256
382
|
"heading": "About this return",
|
|
257
383
|
"rows": [
|
|
258
|
-
{
|
|
259
|
-
|
|
384
|
+
{
|
|
385
|
+
"box": 30
|
|
386
|
+
},
|
|
387
|
+
{
|
|
388
|
+
"box": 35
|
|
389
|
+
},
|
|
260
390
|
{
|
|
261
391
|
"box": 80,
|
|
262
|
-
"rule": {
|
|
392
|
+
"rule": {
|
|
393
|
+
"op": "fixed",
|
|
394
|
+
"value": "X",
|
|
395
|
+
"why": "the page always shows accounts and a computation beside the return"
|
|
396
|
+
}
|
|
263
397
|
}
|
|
264
398
|
]
|
|
265
399
|
},
|
|
266
400
|
{
|
|
267
401
|
"heading": "Turnover",
|
|
268
|
-
"rows": [
|
|
402
|
+
"rows": [
|
|
403
|
+
{
|
|
404
|
+
"box": 145
|
|
405
|
+
}
|
|
406
|
+
]
|
|
269
407
|
},
|
|
270
408
|
{
|
|
271
409
|
"heading": "Income",
|
|
272
|
-
"rows": [
|
|
410
|
+
"rows": [
|
|
411
|
+
{
|
|
412
|
+
"box": 155
|
|
413
|
+
},
|
|
414
|
+
{
|
|
415
|
+
"box": 160
|
|
416
|
+
},
|
|
417
|
+
{
|
|
418
|
+
"box": 165,
|
|
419
|
+
"total": true
|
|
420
|
+
},
|
|
421
|
+
{
|
|
422
|
+
"box": 170
|
|
423
|
+
}
|
|
424
|
+
]
|
|
273
425
|
},
|
|
274
426
|
{
|
|
275
427
|
"heading": "Profits before deductions and reliefs",
|
|
276
|
-
"rows": [
|
|
428
|
+
"rows": [
|
|
429
|
+
{
|
|
430
|
+
"box": 235,
|
|
431
|
+
"total": true
|
|
432
|
+
}
|
|
433
|
+
]
|
|
277
434
|
},
|
|
278
435
|
{
|
|
279
436
|
"heading": "Deductions and reliefs",
|
|
280
437
|
"rows": [
|
|
281
|
-
{
|
|
282
|
-
|
|
283
|
-
|
|
284
|
-
|
|
438
|
+
{
|
|
439
|
+
"box": 295,
|
|
440
|
+
"empty": true,
|
|
441
|
+
"note": "The sheet carries no deductions or reliefs."
|
|
442
|
+
},
|
|
443
|
+
{
|
|
444
|
+
"box": 300,
|
|
445
|
+
"empty": true,
|
|
446
|
+
"note": "The sheet carries no deductions or reliefs."
|
|
447
|
+
},
|
|
448
|
+
{
|
|
449
|
+
"box": 305,
|
|
450
|
+
"empty": true,
|
|
451
|
+
"note": "The sheet carries no qualifying donations."
|
|
452
|
+
},
|
|
453
|
+
{
|
|
454
|
+
"box": 315,
|
|
455
|
+
"total": true
|
|
456
|
+
}
|
|
285
457
|
]
|
|
286
458
|
},
|
|
287
459
|
{
|
|
@@ -289,23 +461,32 @@
|
|
|
289
461
|
"rows": [
|
|
290
462
|
{
|
|
291
463
|
"box": 326,
|
|
292
|
-
"rule": {
|
|
464
|
+
"rule": {
|
|
465
|
+
"op": "fixed",
|
|
466
|
+
"value": 0,
|
|
467
|
+
"why": "the sheet reports associated companies by financial year in boxes 327 and 328, not as a whole-period count"
|
|
468
|
+
}
|
|
293
469
|
},
|
|
294
470
|
{
|
|
295
|
-
"box": 327
|
|
296
|
-
"rule": { "op": "fixed", "value": 0, "why": "the working sheet's marginal relief assumes no associated companies" }
|
|
471
|
+
"box": 327
|
|
297
472
|
},
|
|
298
473
|
{
|
|
299
|
-
"box": 328
|
|
300
|
-
"rule": { "op": "fixed", "value": 0, "why": "the working sheet's marginal relief assumes no associated companies" }
|
|
474
|
+
"box": 328
|
|
301
475
|
},
|
|
302
476
|
{
|
|
303
477
|
"box": 329,
|
|
304
478
|
"rule": {
|
|
305
479
|
"op": "tickIfAny",
|
|
306
480
|
"tests": [
|
|
307
|
-
{
|
|
308
|
-
|
|
481
|
+
{
|
|
482
|
+
"cell": "Financialaccounts.xlsx!CT600!Y133",
|
|
483
|
+
"test": "gt0"
|
|
484
|
+
},
|
|
485
|
+
{
|
|
486
|
+
"cell": "Financialaccounts.xlsx!CT600!AA126",
|
|
487
|
+
"test": "lt",
|
|
488
|
+
"against": "Financialaccounts.xlsx!Admin!P8"
|
|
489
|
+
}
|
|
309
490
|
],
|
|
310
491
|
"why": "the form ticks 329 for marginal relief or the small profits rate; the sheet prints neither tick"
|
|
311
492
|
}
|
|
@@ -313,29 +494,83 @@
|
|
|
313
494
|
{
|
|
314
495
|
"group": "financial-year",
|
|
315
496
|
"caption": "First financial year",
|
|
316
|
-
"rows": [
|
|
497
|
+
"rows": [
|
|
498
|
+
{
|
|
499
|
+
"box": 330
|
|
500
|
+
},
|
|
501
|
+
{
|
|
502
|
+
"box": 335
|
|
503
|
+
},
|
|
504
|
+
{
|
|
505
|
+
"box": 340
|
|
506
|
+
},
|
|
507
|
+
{
|
|
508
|
+
"box": 345
|
|
509
|
+
}
|
|
510
|
+
]
|
|
317
511
|
},
|
|
318
512
|
{
|
|
319
513
|
"group": "financial-year",
|
|
320
514
|
"caption": "Second financial year",
|
|
321
515
|
"blankWhen": "Financialaccounts.xlsx!CorporationTax!A34",
|
|
322
516
|
"blankNote": "The period sits inside one financial year, so this group stays blank.",
|
|
323
|
-
"rows": [
|
|
517
|
+
"rows": [
|
|
518
|
+
{
|
|
519
|
+
"box": 380
|
|
520
|
+
},
|
|
521
|
+
{
|
|
522
|
+
"box": 385
|
|
523
|
+
},
|
|
524
|
+
{
|
|
525
|
+
"box": 390
|
|
526
|
+
},
|
|
527
|
+
{
|
|
528
|
+
"box": 395
|
|
529
|
+
}
|
|
530
|
+
]
|
|
324
531
|
},
|
|
325
|
-
{
|
|
326
|
-
|
|
327
|
-
|
|
532
|
+
{
|
|
533
|
+
"box": 430
|
|
534
|
+
},
|
|
535
|
+
{
|
|
536
|
+
"box": 435
|
|
537
|
+
},
|
|
538
|
+
{
|
|
539
|
+
"box": 440,
|
|
540
|
+
"total": true
|
|
541
|
+
}
|
|
328
542
|
]
|
|
329
543
|
},
|
|
330
544
|
{
|
|
331
545
|
"heading": "Tax outstanding or overpaid",
|
|
332
|
-
"rows": [
|
|
546
|
+
"rows": [
|
|
547
|
+
{
|
|
548
|
+
"box": 475
|
|
549
|
+
},
|
|
550
|
+
{
|
|
551
|
+
"box": 510
|
|
552
|
+
},
|
|
553
|
+
{
|
|
554
|
+
"box": 515
|
|
555
|
+
},
|
|
556
|
+
{
|
|
557
|
+
"box": 525
|
|
558
|
+
},
|
|
559
|
+
{
|
|
560
|
+
"box": 528
|
|
561
|
+
}
|
|
562
|
+
]
|
|
333
563
|
},
|
|
334
564
|
{
|
|
335
565
|
"heading": "Tax reconciliation",
|
|
336
566
|
"rows": [
|
|
337
|
-
{
|
|
338
|
-
|
|
567
|
+
{
|
|
568
|
+
"box": 595,
|
|
569
|
+
"note": "The sheet leaves this an input. Enter what you have already paid."
|
|
570
|
+
},
|
|
571
|
+
{
|
|
572
|
+
"box": 600
|
|
573
|
+
},
|
|
339
574
|
{
|
|
340
575
|
"box": 605,
|
|
341
576
|
"rule": {
|
|
@@ -346,12 +581,31 @@
|
|
|
346
581
|
}
|
|
347
582
|
]
|
|
348
583
|
},
|
|
584
|
+
{
|
|
585
|
+
"heading": "Indicators and information",
|
|
586
|
+
"rows": [
|
|
587
|
+
{
|
|
588
|
+
"box": 620
|
|
589
|
+
}
|
|
590
|
+
]
|
|
591
|
+
},
|
|
349
592
|
{
|
|
350
593
|
"heading": "Capital allowances and balancing charges",
|
|
351
594
|
"rows": [
|
|
352
|
-
{
|
|
353
|
-
|
|
354
|
-
|
|
595
|
+
{
|
|
596
|
+
"box": 690,
|
|
597
|
+
"cell": "Financialaccounts.xlsx!CorporationTax!I15"
|
|
598
|
+
},
|
|
599
|
+
{
|
|
600
|
+
"box": 695,
|
|
601
|
+
"empty": true,
|
|
602
|
+
"note": "The working sheet has no special rate pool."
|
|
603
|
+
},
|
|
604
|
+
{
|
|
605
|
+
"box": 700,
|
|
606
|
+
"empty": true,
|
|
607
|
+
"note": "The working sheet has no special rate pool."
|
|
608
|
+
},
|
|
355
609
|
{
|
|
356
610
|
"box": 705,
|
|
357
611
|
"rule": {
|
|
@@ -384,11 +638,22 @@
|
|
|
384
638
|
{
|
|
385
639
|
"heading": "Declaration",
|
|
386
640
|
"rows": [
|
|
387
|
-
{
|
|
388
|
-
|
|
641
|
+
{
|
|
642
|
+
"box": 975,
|
|
643
|
+
"cell": "Financialaccounts.xlsx!OpenAccounts!E5"
|
|
644
|
+
},
|
|
645
|
+
{
|
|
646
|
+
"box": 980,
|
|
647
|
+
"empty": true,
|
|
648
|
+
"note": "Enter the date you sign the return."
|
|
649
|
+
},
|
|
389
650
|
{
|
|
390
651
|
"box": 985,
|
|
391
|
-
"rule": {
|
|
652
|
+
"rule": {
|
|
653
|
+
"op": "fixed",
|
|
654
|
+
"value": "Director",
|
|
655
|
+
"why": "the CT600 sheet prints DIRECTOR as the signing status"
|
|
656
|
+
}
|
|
392
657
|
}
|
|
393
658
|
]
|
|
394
659
|
}
|
|
@@ -401,8 +666,14 @@
|
|
|
401
666
|
"sheetPrefix": "VATQtr",
|
|
402
667
|
"quarters": [1, 2, 3, 4, 5],
|
|
403
668
|
"lastQuarterNote": "the quarter after the year end",
|
|
404
|
-
"period": {
|
|
405
|
-
|
|
669
|
+
"period": {
|
|
670
|
+
"endCell": "G5",
|
|
671
|
+
"dueCell": "G7"
|
|
672
|
+
},
|
|
673
|
+
"flatRate": {
|
|
674
|
+
"sheet": "Vatreturns.xlsx!Vatinterface",
|
|
675
|
+
"column": "M"
|
|
676
|
+
},
|
|
406
677
|
"coverage": {
|
|
407
678
|
"sheet": "Vatreturns.xlsx!Vatinterface",
|
|
408
679
|
"endColumn": "B",
|
|
@@ -413,17 +684,43 @@
|
|
|
413
684
|
"firstAccountingRow": 6
|
|
414
685
|
},
|
|
415
686
|
"boxes": [
|
|
416
|
-
{
|
|
687
|
+
{
|
|
688
|
+
"box": 1,
|
|
689
|
+
"label": "VAT due in this period on sales and other outputs",
|
|
690
|
+
"cell": "G9",
|
|
691
|
+
"format": "pence"
|
|
692
|
+
},
|
|
417
693
|
{
|
|
418
694
|
"box": 2,
|
|
419
695
|
"label": "VAT due in this period on acquisitions from Northern Ireland from EU member states",
|
|
420
696
|
"format": "pence",
|
|
421
|
-
"rule": {
|
|
697
|
+
"rule": {
|
|
698
|
+
"op": "fixed",
|
|
699
|
+
"value": 0,
|
|
700
|
+
"why": "the sheet fixes G11 at nil and never reads it, so there is no cell behind box 2"
|
|
701
|
+
},
|
|
422
702
|
"note": "The sheet sets box 2 to zero. Work out any amount due and enter it yourself."
|
|
423
703
|
},
|
|
424
|
-
{
|
|
425
|
-
|
|
426
|
-
|
|
704
|
+
{
|
|
705
|
+
"box": 3,
|
|
706
|
+
"label": "Total VAT due",
|
|
707
|
+
"cell": "G13",
|
|
708
|
+
"format": "pence",
|
|
709
|
+
"total": true
|
|
710
|
+
},
|
|
711
|
+
{
|
|
712
|
+
"box": 4,
|
|
713
|
+
"label": "VAT reclaimed on purchases and other inputs",
|
|
714
|
+
"cell": "G15",
|
|
715
|
+
"format": "pence"
|
|
716
|
+
},
|
|
717
|
+
{
|
|
718
|
+
"box": 5,
|
|
719
|
+
"label": "Net VAT to pay or reclaim",
|
|
720
|
+
"cell": "G17",
|
|
721
|
+
"format": "pence",
|
|
722
|
+
"total": true
|
|
723
|
+
},
|
|
427
724
|
{
|
|
428
725
|
"box": 6,
|
|
429
726
|
"label": "Total value of sales excluding VAT",
|
|
@@ -431,7 +728,12 @@
|
|
|
431
728
|
"cell": "G21",
|
|
432
729
|
"format": "whole"
|
|
433
730
|
},
|
|
434
|
-
{
|
|
731
|
+
{
|
|
732
|
+
"box": 7,
|
|
733
|
+
"label": "Total value of purchases excluding VAT",
|
|
734
|
+
"cell": "G23",
|
|
735
|
+
"format": "whole"
|
|
736
|
+
},
|
|
435
737
|
{
|
|
436
738
|
"box": 8,
|
|
437
739
|
"label": "Total value of dispatches of goods to Northern Ireland",
|