Other Information

Other Information is an optional module (accessed by selecting the Customisation tab) that allows you to enter data that will form part of the submission to HMRC and be included in the tax calculation and reports, but which can’t be properly included in core modules.

Income Tax Losses and Limit on Income Tax Relief

Income losses of earlier years claimed this year Enter the amount of income losses brought forward from earlier years to be used against other taxable income of this tax year.
Total unused income losses carried forward Enter the amount of any income losses to be carried forward to a later year including any unused losses brought forward from earlier years.
Enter the amount of next tax year’s trading losses, or certain capital losses, for which relief is being claimed now. The amount of the relief is calculated using the income, profit or gain of the earlier tax year and is usually set against other tax due or repaid as appropriate.
Amount included above not subject to the limit on Income Tax reliefs Enter the amount of relief claimed for later year trade or capital losses which is not subject to the limit. The amount of tax relief which can be claimed against income each year is limited to the greater of £50,000 or 25% of adjusted total income. Certain reliefs are not subject to the limit.
Next year’s tax repayment claimed now Enter the amount of next tax year’s repayment being claimed now. This field is only available if Relief claimed for later year trade or capital losses is populated.
Tax year for which relief is claimed Use the drop-down list to select the tax year for which the Relief claimed for later year trade or capital losses is to be used against.
Amount of payroll giving Enter the amount of charitable donations taken from pay before tax. These payments are made through the Payroll Giving scheme.

Pension Savings Tax Charges

The pension scheme administrator should provide the information required to complete this section.

Tax Avoidance Schemes

Scheme reference number or promoter reference Enter either the scheme reference number(s) SRN or promoter reference number PRN. The SRN will have been received from either the scheme provider(s) or direct from HMRC. The PRN will have been received from the promoter, an intermediary of the promoter or another client of the promoter.
Tax year in which the expected advantage arises Enter the first tax year in which the advantage is expected to arise.

Disguised Remuneration

Non-PAYE employment income
Non-PAYE disguised remuneration employment income If one or more disguised remuneration loans were received between 6 April 1999 and 5 April 2019 from a third party in respect of an employer who:

  • no longer exists, or
  • is based offshore

Enter the total amount that remained outstanding on 5 April 2019 in Non-PAYE disguised remuneration employment income. Any loan repayments made on or after 17 March 2016 that were not repaid in money do not reduce the outstanding loan balance.

Do not include an amount if a full and final settlement has been reached with HMRC in respect of the disguised remuneration loan.
If the employer still exists and is based in the UK, do not include the details here. Instead, enter the information in Earned Income, Employment.
Self-employed and partnership income where trading has ceased
Disguised remuneration taxable as income in current tax year If one or more disguised remuneration loans were received on or after 6 April 1999 and before 6 April 2017, and the business ceased before 6 April 2018, enter the total amount of loans that remained outstanding on 5 April 2019 in Disguised remuneration taxable as income in current tax year. Any loan repayments made on or after 5 December 2016 that were not repaid in money do not reduce the outstanding loan balance.

This box should not be completed if a full and final settlement has been reached with HMRC in respect of the disguised remuneration loans.
Disguised remuneration to be treated as income of an earlier year Only complete this box if the business ceased before 6 April 2018, but not earlier than 6 April 2012, and you are electing to have the outstanding disguised remuneration loan treated as income arising at the date trading ceased.

Enter the total amount outstanding in Disguised remuneration to be treated as income of an earlier year and the earlier tax year in Earlier tax year in which income is to be taxed.

These boxes should not be completed if a full and final settlement has been reached with HMRC in respect of the disguised remuneration loans.

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