| Instance | Effect |
| Figures entered in box 45
and boxes 55 to 63, giving a figure of profit or loss for tax
purposes but boxes 14 to 47 are blank | The return is
unsatisfactory. Need details of turnover, gross profits, expenses,
etc to confirm net profit and amount of taxable income. The
taxpayer may have deducted more expenses than allowable or made a
mistake in calculations. |
| Figure of net profit or
loss entered at boxes 46 / 47 but boxes 14 to 45 are blank | The return is
unsatisfactory. Need details of turnover, gross profits, expenses,
etc to confirm net profit and amount of taxable income. The
taxpayer may have deducted more expenses than allowable or made a
mistake in calculations. |
| Figures of turnover,
gross profit, other income, total expenses and net profit entered
at boxes 14, 15, 30, and 46 / 47 but boxes 16 to 45 are blank | The return is
unsatisfactory. Need details of costs and expenses to confirm total
expenses claimed and amount of taxable income. The taxpayer may
have deducted more expenses than allowable or made a mistake in
calculations. This will also prevent an unnecessary enquiry based
on risk when the return may in fact be correct. |
