Self Assessment Tax Return (Info)

Where the claimant is a sole trader and is providing information from the self employment pages (SA103) of their Self Assessment Tax Return, they should include in their claim for tax credits

• The figure they have entered in Box 3.82

Unless

• They are farmers or creators of literary works and they have made an averaging claim

Where an averaging claim has been made, the figure to be returned is the figure shown in Box 3.82 less the amount shown in Box 3.81.

Where the claimant carries on business in a partnership and is providing information from the partnership pages (SA104 or SA104F) of their Self Assessment Tax Return, they should include in their claim for tax credits

• The figure they have entered in Box 4.13

Unless

• The partnership carries on business as farmers or creators of literary works and they have made an averaging claim

Where an averaging claim has been made, the figure to be returned is the figure shown in Box 4.13 less the amount shown in Box 4.12.