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Getting started and FAQ - latest update March 2015

Business Information

Enter your Business name in cell A2 on the Month 1 sheet. This will then follow through for the rest of the sheets.

If you have an outstanding student loan, enter Y in cell K4 on the Month 1 sheet. This will then follow through for the rest of th

There are 12 monthly sheets for completion, the month of a sheet is indicated at cell C4. The spreadsheet can be adapted to
business accounting year by changing the month at cell C4 on Month 1.

Sales Invoices and VAT

VAT Status: Enter Y or N in the yellow VAT question box.


If you are using the VAT flat rate scheme then enter the scheme percentage into cell E12 on Month 1.
Please contact your Accountant if you require further information about the Flat Rate VAT Scheme.

Sales - enter your gross (i.e. including VAT if applicable) figure into the gross column, the other entries will be completed auto

To enter any invoices without VAT, please enter the total invoice figure in the gross column and enter a letter ‘Z’ in the Sales I
column.
To enter any VAT only invoices, please enter the total invoice figure in the gross column and enter a letter ‘V’ in the Sales Inv
column.
There is an illustration of this on the example sheet in rows 20 and 21.

Banked Receipts

Opening Bank Balances: Enter the opening bank balances only in cells K10 and K11 of Month 1. These balances should be
last business accounts (not applicable for first business year).

The bankings section is used to record money received into the business bank accounts as follows:
From Sales - money you receive from your sales/customers.
Interest Received on Current Account - interest received on the current account.
Other Bankings - other money paid into the business current account for example refunds, capital introduced etc.
Transfers From Deposit Account - transfers you make back into your current account from the deposit account.
Interest Received on Deposit Account - interest received on the deposit account.

Entering Expenses

If you are using the VAT Flat Rate Scheme you do not need to enter a VAT figure in the expenditure section. VAT paid
entered in column Y.

Business Account - enter all items that have been paid out of the business bank account.
Cash Expenses - enter all items that have been paid personally or in cash.
Credit Card - enter all items that have been paid from the business credit card.

At the end of each month any total in the cash column should be repaid to yourself as expenses.
To do this simply write arrange a payment to yourself, enter that amount in the Business Account column, and the same, but
the Cash Expenses column. For example see row 80 of the example sheet. This same approach can be followed when repay
please see row 78 on the example sheet.
Allocate your costs into the correct columns. Any costs that do not have a heading, such as training, go into sundries.

Please note that Salaries and PAYE/NI are only relevant if you have employees. As a sole trader, you do not draw a salary, b

If the expenses have been entered correctly the check total boxes (under the expenditure table – row 105) will agree.
If not, an error message will flash up in column AF which will tell you which row to correct on the sheet. Please contact your A
are having any issues.

Bank Reconciliation

Each month, to check that your spreadsheet reconciles to your bank statement, compare the amount shown on your spreads
& F119 with those shown on your bank statement(s).
The “unpresented cheques/items” are simply those that appear on your spreadsheet, but have not appeared on your bank st
month end.

Please refer to the example sheet before Month 1 for a simple example of how the completed sheet should look.

Please email the spreadsheet to your Accountant at the end of every VAT quarter so we can prepare your VAT return.

Self Assessment/NI/Student loan estimate and Maximum remaining drawings

Self Assessment Estimate


Please use this amount to set aside monies for your self assessment tax and NIC liability (due 31st January after the tax yea
note the final confirmed liability will be advised with your self assessment tax return.

Max Drawings Remaining Estimate


This is the maximum profit available to take as drawings. If this amount is negative you should speak with your Accountant as
overpaid drawings.

If you have any questions relating to the completion of your spreadsheet please do not hesitate to contact your Accountant.
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Easy Sole Trading


Month April-14 Student loan? Enter Y if you have an outstanding student loan

Sales Invoices Bankings

Opening Bank Balance: Current Account 0.00


VAT registered (Y/N) y (if overdrawn enter a Deposit Account 0.00
VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0% negative figure)
Interest Transfers Interest
Inv From Received on From Received on
Date Details No Net Gross VAT Date Details Sales Invoice no Sales Current Account Other bankings Deposit Account Deposit Account
Bal b/f Bal b/f
01.04.2014 First Customer 01042014 2,000.00 2,400.00 400.00 10.04.2014 Capital Introduced 5,000.00
15.04.2014 First Customer 15042014 5,000.00 6,000.00 1,000.00 14.04.2014 First Customer 01042014 1,200.00
0.00 0.00 21.04.2014 Transfer from Deposit Account 200.00
20.04.2014 Invoice without VAT Z20042014 2,500.00 2,500.00 0.00 29.04.2014 First Customer 3,000.00
30.04.2014 VAT ony Invoice V30042014 0.00 500.00 500.00 30.04.2014 Interest on Current Account 0.16
0.00 0.00 30.04.2014 Interest on Deposit Account 12.15
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £9,500.00 £11,400.00 £1,900.00 Total £4,200.00 £0.16 £5,000.00 £200.00 £12.15
C/fwd £9,500.00 £11,400.00 £1,900.00 C/fwd £4,200.00 £0.16 £5,000.00 £200.00 £12.15

FRS Saving Calculation


Output VAT £1,900.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £9,500.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f - -
01.04.2014 Stationery 15.00 2.50 12.50 0.00
15.04.2014 Accountancy 36.00 6.00 30.00 0.00
19.04.2014 PAYE/NI Payment to HMR&C 201.00 201.00 0.00
20.04.2014 Transfer to Deposit Account 5500.00 5,500.00 0.00
21.04.2014 Laptop 1,080.00 180.00 900.00 0.00
23.04.2014 Mobile Phone 33.00 5.50 27.50 0.00
26.04.2014 Professional Insurance Renewal 320.00 320.00 0.00
30.04.2014 Use of Home as Office 16.00 16.00 0.00
30.04.2014 Mileage Allowance (200 miles at 45p per mile) 90.00 4.00 86.00 0.00
30.04.2014 Payment to Clear Credit Card 1,400.00 -1,400.00 0.00
30.04.2014 Salary 850.00 850.00 0.00
30.04.2014 Reimbursement of Expenses 121.00 -121.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £8,141.00 £0.00 £0.00 £198.00 £86.00 £0.00 £320.00 £0.00 £0.00 £0.00 £12.50 £27.50 £900.00 £0.00 £30.00 £0.00 £16.00 £5,500.00 £0.00 £0.00 £850.00 £201.00 £0.00 £0.00 £0.00 £0.00
C/fwd £8,141.00 £0.00 £0.00 £198.00 £86.00 £0.00 £320.00 £0.00 £0.00 £0.00 £12.50 £27.50 £900.00 £0.00 £30.00 £0.00 £16.00 £5,500.00 £0.00 £0.00 £850.00 £201.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £8,141.00 £8,141.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £1,259.16 £662.15

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £1,259.16 £662.15

2015-16 2015-16

Taxable Profit £7,057.00 NIC NOTES


Class 4 NIC -£90.27
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£706.56 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £145.60
£0.00 £145.60 Student loan repayment noted 0%
TOTAL NI £145.60 9% of income over £17,335 PA 9%
2%
Income tax AR (150K) 0.00 £0.00 IT NOTES
Income tax PA restriction (100k) -32,937.20
£0.00 £0.00 £150k :AR Threshold
Income tax HR -14,131.20 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -708.60 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ 145.60

Total Drawings £ 6,911.40

Page 3 of 20
2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Page 4 of 20
0

Enter Business Name Here


Month May-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Cummulative turnover

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 5 of 20
0

Enter Business Name Here


Month June-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 6 of 20
0

Enter Business Name Here


Month July-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 7 of 20
0

Enter Business Name Here


Month August-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 8 of 20
0

Enter Business Name Here


Month September-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 9 of 20
0

Enter Business Name Here


Month October-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 10 of 20
0

Enter Business Name Here


Month November-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 11 of 20
0

Enter Business Name Here


Month December-15 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 12 of 20
0

Enter Business Name Here


Month January-16 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 13 of 20
0

Enter Business Name Here


Month February-16 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 14 of 20
0

Enter Business Name Here


Month March-16 Student loan? December-99

Sales Invoices Bankings

VAT registered (Y/N) n


VAT FRS percentage (leave blank or zero if not using flat rate scheme) 0.0%

Date Details Invoice No Net Gross VAT Date Details Sales Invoice no From Sales Interest Received on Other bankings Transfers From Deposit Interest Received on
Current Account Account Deposit Account

Bal b/f 0.00 0.00 0.00 Bal b/f 0.00 0.00 0.00 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Total £0.00 £0.00 £0.00 Total £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 C/fwd £0.00 £0.00 £0.00 £0.00 £0.00

FRS Saving Calculation


Output VAT £0.00
FRS Due £0.00
FRS Saving £0.00

FRS Turnover £0.00

Expenditure

Motor Expenses or Travelling, Use of Home as Transfer to Deposit Books, Journals PAYE/NI Paid to
Date Details Cheque No Business Account Cash Expenses Credit Card VAT Mileage Claims Accommodation & Business Insurance Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Computer Costs Accountancy Bank Charges Office Account VAT Paid to HMRC & Subscriptions Net Salary paid HMRC Advertising Repairs & Renewals Entertainment Sundries
Subsistence error line?
Bal b/f 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00
Total £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
C/fwd £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00

Check Totals - E105 & H105 should agree 0.00 £0.00 £0.00
0

Bank Reconciliation - use this section to check your spreadsheet reconciles to your bank statement(s)
Bank Reconciliation Current Account Deposit Account

Bank Account Balance calculated per spreadsheet £0.00 £0.00

Add: Unpresented cheques


(Items included on spreadsheet
that do not appear on bank
statement as at month end)

Balance per bank statement £0.00 £0.00

2015-16 2015-16

Taxable Profit £0.00 NIC NOTES


Class 4 NIC -£725.40
£0.00 £0.00 £8,060 :Primary Threshold
Class 4 NIC HR -£847.70 £42,385 :Upper earnings limit
£0.00 £0.00
Class 2 NIC £0.00
£0.00 £0.00 Student loan repayment noted
TOTAL NI £0.00 9% of income over £17,335 PA

Income tax AR (150K) 0.00 £0.00 IT NOTES


Income tax PA restriction (100k) -35,760.00
£0.00 £0.00 £150k :AR Threshold
Income tax HR -16,954.00 £100k :Restriction to PA
£0.00 £0.00 £42,385 :HRT Threshold
Income tax BR -2,120.00 £31,785 : BRB
£0.00 £0.00 £10,600 :PA

Student loan repayment £0.00 £0.00

TOTAL TAX £0.00


Total all taxes and NI payable £ -

Total Drawings £ -

Page 15 of 20
Enter Business Name Here
Year End Summary Mar-16 Self Assessment Tax & NI Estimate £0.00 Maxium drawings remaining estimate £0.00

Sales Invoices Bank Receipts Financial planners VAT Account


Self Assessment Estimations
Int received on Int received on
Month Net Gross VAT Date From Sales Other Bankings Trf Dep A/c Income Tax National Insurance Max drawings Month Payable
Curr A/c Dep A/c
Estimate Estimate remaining est.
Bal b/f Bal b/f 0.00
April-15 0.00 0.00 0.00 April-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 April-15 0.00
May-15 0.00 0.00 0.00 May-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 May-15 0.00
June-15 0.00 0.00 0.00 June-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 June-15 0.00
July-15 0.00 0.00 0.00 July-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 July-15 0.00
August-15 0.00 0.00 0.00 August-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 August-15 0.00
September-15 0.00 0.00 0.00 September-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 September-15 0.00
October-15 0.00 0.00 0.00 October-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 October-15 0.00
November-15 0.00 0.00 0.00 November-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 November-15 0.00
December-15 0.00 0.00 0.00 December-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 December-15 0.00
January-16 0.00 0.00 0.00 January-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 January-16 0.00
February-16 0.00 0.00 0.00 February-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 February-16 0.00
March-16 0.00 0.00 0.00 March-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 March-16 0.00
Total 0.00 0.00 0.00 Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Outstanding 0.00

Expenditure

Travelling,
Cash Motor Expenses or Business Computer Use of Home
Date Business Account Credit Card VAT Accommodation Rent Drawings Cost of Sales Stationery Telephone Fixed Assets Accountancy Bank Charges
Expenses Mileage Claims Insurance Costs as Office
& Subsistence
Bal b/f 0.00 0.00 0.00
April-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
May-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
June-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
July-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
August-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
September-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
October-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
November-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
December-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
January-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
February-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
March-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Account Amendable Expenditure Headings
Books, Journals & Subscriptions
Paid Net Salary Paid
PAYE/NI Paid to HMRC
Advertising
0.00 Repairs & Renewals
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Amendable Expenditure Headings - with drop down options


Transfer to Books,
VAT Paid to PAYE/NI Paid Repairs &
Deposit Journals & Net Salary paid Advertising Entertainment Sundries
HMRC to HMRC Renewals
Account Subscriptions error line?
0 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enter Business Name Here Prepared By:
Self Assessment Income Date: 21-Dec-17
Tax Year ending 5th April 2016

Tax Return Questionnaire

By completing this questionnaire you are providing details to your accountant to enable them to
prepare your personal tax return, also known as a self assessment tax return.

Please complete each section of the questionnaire confirming your personal return details. If you
have any questions please contact your accountant.

Please use the 'Any other information' box at the end for any additional information.

INCOME

During the tax year period as selected above please confirm if you have received personal income
from the following sources:

Employment

Name of Employer
Address of Employer
PAYE Reference e.g. 123/AZ4567

Income per P60/P45 £0.00


Tax per P60/P45 £0.00

Health Insurance £0.00


Company Car Benefit £0.00
Other Benefits £0.00

Please provide the name and address of your employer as well as their PAYE reference.

Please provide details from P60s or P45s, recording your salary and the tax deducted.
Your benefits and expenses details (such as helath insurance etc.) can be found on form P11D.

Dividends

Please supply details of any dividend income received.

Name of Company
Date of Payment
Net Dividend Received £0.00 £0.00 £0.00

Personal Bank/Buliding Society Interest (received net of tax)

Please include all personal bank account interest except interest from ISAs.
If the account is held jointly, please only include your share of the interest.

Name of Bank/Society
Net Interest received £0.00 £0.00 £0.00
Pensions Received

Please supply details of P60s for pension income receive

Name of Company
Reference

Gross Amount £0.00


Tax Deducted £0.00
Net Pension Received £0.00

Social Security Income


Please supply details of income such as jobseekers allowance / maternity allowance received
directly from social secuirty.

Type
Amount Received £0.00

Rental Income

Please provide details of any rents received and expenses incurred.


If the property is owned jointly, please only show your share.

Name/Address of Property
Furnished/Unfurnished Let?
Residential/Holiday Let?
Wear & Tear Allowance?

Total Rent Received £0.00


Mortgage Interest £0.00
Letting Fees £0.00
Insurance £0.00
Repairs & Renewals £0.00
Other Expenses

Capital Gains

Please give details of any assets sold during the year. This does not include any business assets,
main residence, motor vehicles, or assets with a value of less than £6000.

Description of Asset
Date of Purchase
Purchase Cost £0.00
Date of Sale
Proceeds of Sale £0.00

OTHER INFORMATION

Student Loans

Please note Student Loans are repayable once total income including dividends exceeds £17,335 (15-16)
Details of outstanding loan?:

Personal Pension Payments - Payments made personally

Pension Provider
Contract Number
Amount Paid net by yourself

Gift Aid
Please provide details of amounts paid to charity.

Charity
Amount Paid £0.00 £0.00 £0.00

Any Other Information

Please also provide any other income or outgoings that you may think relevant in completing your
Tax Return which may not have been mentioned above including foreign income/gains.

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