(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
Schedule D is the most wide-ranging of the 6 Schedules and is
subdivided into 6 parts or "Cases":
Case I - Profits from trades, including farming
Case II - Profits from professions and vocations
Case III - Interest and annual payments etc, not taxed at
source
Case IV - Income from overseas securities (debentures,
mortgages etc)
Case V - Income from overseas possessions (property, shares
etc)
Case VI - Miscellaneous profits not otherwise chargeable
under Schedule D or any other Schedule (eg income from furnished
lettings).
