NOTES ON THE FORM 11 DOCUMENT TYPE DEFINITION FOR THE TAX YEAR JANUARY 1 ST 2003 DECEMBER 31 ST 2003

Transcription

1 NOTES ON THE FORM 11 DOCUMENT TYPE DEFINITION FOR THE TAX YEAR JANUARY 1 ST 2003 DECEMBER 31 ST 2003 VERSION CONTROL... 2 NOTES ON ELEMENTS... 6 FORM PERSONAL... 6 DETAILS... 6 MARITAL... 7 INDICATORS... 8 TRADE... 8 TRADEINFO... 8 TRADECAPITAL... 9 LOSSES... 9 PSWT... 9 REVIEW ACCOUNTCHOICES ACCOUNTCHOICE ACCSCRNLESS ACCSCRNLESS250INFO ADJPROFITLESS PROFITLESS ACCSCRNNOTES RESERVEACCOUNTREPORT CHANGEACCOUNTPOLICY CHANGENATUREACTIVITY ADDITIONALNOTE RENTAL LAND RENTALCAPITAL INVEST RETENTIONTAX SAVINGACCOUNTS GROSSDISTRIBUTIONS PAYE EMPLOYMENT EXPENSES BENEFITINKIND CARBENEFITINKIND CARDETAILS VANBENEFITINKIND VANDETAILS LOANBENEFITINKIND LOANDETAILS SHARE OPTIONS PAYETAX SOCIALWELFARE OTHERIRISH FEES UNTAXED OTHER UK DIVIDENDS PENSION UKEMPLOYMENT RENTS FOREIGN SUBJECTTAX NOTSUBJECTTAX REMITTANCES FOREIGNACCOUNTDETAILS FOREIGNACCOUNTS LIFEPOLICIES OFFSHOREFUNDS OTHEROFFSHOREFUNDS

2 EXEMPT DISTRIBUTIONS ARTISTS OTHEREXEMPT CHARGESDEDUCTIONS MAINTPAYMENTS DEEDCOVENANT ANNUITY RENTSPAYABLE TAXRELIEF ALLOWANCESINTERIM ALLOWANCES ONEPARENT PAYEALLOWANCE HOMELOANS RETIREMENTANNUITYRELIEF RETIREMENTRELIEFDTLS RELEVANTEARNINGS NETRELEVANTEARNINGS MAXIMUMRELIEF AMOUNTPAID MEDICALEXPENSES MEDICALEXPENSESDTLS MEDEXPENSES DEDUCTIONS HEALTHINSURANCE BESFILMRELIEF RELATIVEALLOWANCE RENTALLOWANCE HOMEALLOWANCE BLINDALLOWANCE JOBASSISTANCE SHAREPURCHASE SEAALLOWANCE SERVICECHARGES GIFTSDONATIONS INCAPACITATEDPERSONALLOW TUITIONFEES OCCUPIERRELIEF TRADEUNION INCAPACITATEDCHILDALLOW LOANINTEREST CAPITALGAINS ASSETDESCRIPTION DISPOSALDETAILS ACQUISITIONDETAILS RELIEFS APPENDIX 1 CHANGES TO SCHEMA FOR TAX YEAR APPENDIX 2 ATTRIBUTES/TAGS SPECIFIC TO ROS OFFLINE APPLICATION PAYEINTERIM ALLOWANCESINTERIM VERSION CONTROL 07/08/2004 Removed Validation on CapitalGains chargeablegainspouse and chargeablegainself 06/08/2004 Updated Home loan Validation to include Widowed 17/05/2004 Updated 1. Added Homeloan Validation 05/03/ Updated 1. Added tags as shown below for Rental Income section <RentalCapital capallforwardself="1000" capallforwardspouse="2000" /> 2. Added tags as shown below for Capital Gains section 2

3 <Reliefs otherspecify="adsfasdfa" amountconsiderationself="321" amountconsiderationspouse="123" /> 18/02/2004 Updated Modified the text as follows: The AccScrnNotes is an element and has no attributes retmtstamtself -If employer made any contributions on your behalf, state the amount contributed(for main taxpayer) retmtstamtspouse-if employer made any contributions on your behalf, state the amount contributed(for spouse) 03/02/2004 Updated 1. Added tags <HomeLoans firsthomeloan="true" loandate="01/01/2003"/> for HomeLoans section. 22/01/ Updated 1. Amended description only for sharesquoted and sharesquotedaggconsid from unquoted to quoted. 2. Amended rentaroomincomespouse and rentaroomincomeself previously stated 7619 as maximum amount, changed to <CapitalGains> AcquisitionDetails - chargeablegainself,chargeablegainspouse are new tags.added validation rules. 4. <CapitalGains> Reliefs - rolloverreliefamount,rolloverreliefamountspouse are removed. 12/12/2003 Updated 1. Updated the validation for share options 28/11/2003 Updated 1. removed tag <Allowances> <HomeLoans> mortgagespouse 17/11/2003 Changes include 1. added product tag to <form11> tag. 2. remove <ShareOptions> attributes amtchargeesppself and amtchargeesppspouse 3. <ShareOptions> attributes chargeableself and chargeablespouse added 4. <ShareOptions> attributes amtchargeperiod1bself and amtchargeperiod1bspouse added 5. <HomeLoans> - attributes homeloangrossintgrantedself and homeloangrossintgrantedspouse 6. Added validation rules to <ShareOptions> panel. 22/10/2003 Changes include 1. <RetirementAnnuityRelief> retmtdatecontriself, retmtdatecontrispouse Added validation rule. 2. <CapitalGains> AcquisitionDetails - charge20self, charge20spouse, charge40self, charge40spouse Added validation rules. 3. <Rental> Land lossself and lossspouse new validation rule added 4. <Rental> - RentalCapital sectionrestrictionself, sectionrestrictionspouse max value added for /10/2003 Changes include 1. <Allowances><HomeLoans> new attribute mortgagespouse. This is a Boolean variable used in the validation to indicate if a spouse is present on the return. 15/10/2003 Changes include 1. <AllowancesInterim> becoming an element 2. <AllowancesInterim> additional tags <furtherexplain> and details. These are used for an additional notes the user may want to add to their return 03/10/2003 Changes include 1. <Paye> < ShareOptions > Validation rule added a. rateoftaxself The amount entered here should be rejected if it is greater than 42% of the amount entered at amtchargeperiodbself. b. rateoftaxspouse The amount entered here should be rejected if it is greater than 42% of the amount entered at amtchargeperiodbspouse. 01/10/2003 Changes include 1. <Paye><ShareOptions> 3

4 a. Removal of rateoftax20self, rateoftax20spouse b. Change name from rateoftax42self to rateoftaxself c. Change name from rateoftax42spouse to rateoftaxspouse 2. <Rental><Land> a. New fields: Rental Income from Land and Property in the State Expenses Section 23 type relief if 2003 is your first year of claim: reliefexpensesself, reliefexpensesself 12/09/2003 Document created for version 4. Changes from Version 3 to Version 4 1. Change the formversion in the <Form11> tag from 3 to 4 2. Irish Investment Income <Invest> SSIA accounts removed. < SSIA> 3. PAYE/BIK/Pensions < Paye> a. Employments Pensions < Employment> - New fields for Early Farm Retirement Pension Self and Spouse farmretirementpensionself, farmretirementpensionspouse b. Social Welfare < SocialWelfare> New fields for Gross amount of carers allowance Self and Spouse amtcarersallowanceself, amtcarersallowancespouse c. Benefit in kind <BenefitInKind > New fields for i. Medical Insurance section: Name of Authorised Insurer insurer, Amount of insurance paid Self and Spouse amtmedinsuranceself,amtmedinsurancespous. Please note that these fields were part of the <Allowances><MedInsurance> tag in the 2002 version. ii. Personal Retirement Savings Account Self and Spouse retirementsavingsamtself, iii. retirementsavingsamtspouse Other e.g. Accommodation Expenses, Holidays, Luncheon Vouchers, Life Assurance, Discounted Shares, Incentives, Bonus Bonds, Prizes etc. for Self and Spouse otheramtself,, otheramtspouse. Tags lunchself and lunchspouse are not required. d. Share Options <ShareOptions> - Change to field names from chargeableself to amtchargeperiodaself, from chargeablespouse to amtchargeperiodaspouse from amtincomeself to amtitpaymentself from amtincomespouse to amtitpaymentspouse New fields for i. If exercised share options in the year 2003 : Total Amount chargeable to income tax (before any election to defer payment) for the period 01/01/ /06/2003 for the main taxpayer amtchargeperiodaself, amtchargeperiodaspouse ii. If exercised share options in the year 2003 : Total Amount chargeable to income tax for the period 30/06/ /12/2003 for the main taxpayer amtchargeperiodbself, amtchargeperiodbspouse iii. The rate of tax at which relevant tax on a share option was paid for the main taxpayer at 42% rateoftax42self, rateoftax42spouse iv. The rate of tax at which relevant tax on a share option was paid for the main taxpayer at 20 % rateoftax20self, rateoftax20spouse v. If the main taxpayer elected to substitute market value in place of income tax due, and the specified date for determining the payment on account arose in 2003: 1. Name of company that granted the option companynameself, companynamespouse 2. Date on which option was originally exercised dateexercisedself, dateexercisedspouse 3. Date of Sale datesaleself, datesalespouse 4. Market Value of shares at 06/02/2003 or at date of if prior to 31/12/2003. mvsharesperiodaself, mvsharesperiodaspouse, mvsharesperiodbself, mvsharesperiodbspouse vi. If you have previously made a 'payment on account' against the tax due on the share options (under this Section) and have now disposed of any shares, state the aggregate of the net gains arising in the year ended 31/12/2003 aggnetgainsself, aggnetgainsspouse 4. UK Income <Uk>- New fields for a. Pensions <Pension> UK tax deducted pensionuktaxself, pensionuktaxspouse 5. Capital Gains Tax < CapitalGains > - New fields for a. Acquisition Details < AcquisitionDetails> - The period and the amount of the chargeable gain that arose at i. (a) 01/01/2003 to 30/09/ % amount self and spouse chargegaina20self, chargegainb20spouse and 40% amount self and spouse chargegaina40self chargegaina40spouse and ii. (b) 01/10/2003 to 31/12/ % amount self and spouse chargegainb20self, chargegainb20spouse and 40% amount self and spouse chargegainb40self, chargegainb40spouse 6. Personal Tax Credits <Allowances > Delete fields a. Medical insurance tick box <AllowancesInterim> MedicalInsurance b. Medical insurance details <Allowances> <MedInsurance insurer amtmedinsuranceself amtmedinsurancespouse/> 4

5 c. Home Loans/Mortgages Interest relief <HomeLoans> - New fields for i. On a loan used for the purchase, repair, development or improvement of your main residence where Tax Relief at Source (TRS) was granted -net amount of interest paid for self and spouse homeloanintgrantedself, homeloanintgrantedspouse d. Seafarers allowance decreased number of qualifying days from 169 to 161 5

6 NOTES ON ELEMENTS This document contains all the validation rules, which must be passed to enable a successful upload onto ROS. These include for each attribute or element: - Correct data formats - Maximum and minimum values - Dependent attributes or elements other elements that must not be null or other attributes for which values must be returned in certain circumstances. This document should be used as an aid to form 11 v4 schema.xsd. It details the data types and defaults for the 900 or so fields on the form. The file consists of one Form11 Element Form11 The Form11 element has the following attributes: periodstart Date, required The start date of the Income Tax period for which the return is being filed (DD/MM/YYYY). Must be after the 01/01/2003 periodend Date, required The end date of the Income Tax period for which the return is being filed (DD/MM/YYYY). Must be before the 31/12/2003 currency E required The currency through which the return is being filed: - E for Euro formversion required Must be equal to 4 for this version of the file format. Will change with each new edition of the form. language E or G, required Language through which the return is being filed: - E for English, or - G for Irish shortnoarequested Indicator that a Short Notice of Assessment has been requested. product The name of the software company that the form11 was e.g. DUMMY LTD in the product tag. It consists of: - One Personal element - Up to three Trade elements - Any of the following elements: - Rental - Invest - Paye - OtherIrish - Uk - Foreign - Exempt - ChargesDeductions - Allowances - AllowancesInterim - CapitalGains Personal The Personal element has no attributes. It consists of one Details element, one marital element and the Indicators element. Details The Details element has the following attributes: surname required Surname of the main taxpayer (up to and including 20 chars). firstname required First name of the main taxpayer (up to and including 20 chars). dobself Date, Date of Birth of the main taxpayer (DD/MM/YYYY). Must be before the day of Upload and cannot precede 01/01/1900 ppsnself required The PPSN (RSI) number of the main taxpayer (length 8 or 9). 6

7 Format is 7 numeric (including leading zeros) followed by one/two characters. Marital The Marital element has the following attributes: status 0 or 1 or 2 or 3 or 4 or 5 or 6, required stanceschange Current Marital Status. - 0 for default (not relevant) - 1 for Single - 2 for Married - 3 for Widowed - 4 for Married but living apart - 5 for Divorced - 6 for Separated Where this is returned 2 (i.e. Married) then the attribute Assessment Type (i.e. assessment) must also be returned. Indicator of a change in marital circumstances within the tax year. The following attributes must be returned where this attribute is returned true: - Date of change in marital circumstances within the tax year (i.e. newdate below) - Previous Marital Status within the tax year (i.e. prevstatus below) newdate Date, Date of change in marital circumstances within the tax year (DD/MM/YYYY). Must be within the tax period that the return is being filed for. Must be after Date of Birth Self (ie. dobself above) prevstatus 0 or 1 or 2 or 3 or 4 or 5 or 6, assessment 0 or 1 or 2 or 3, Previous Marital Status within the tax year. - 0 for default (not relevant) - 1 for Single - 2 for Married - 3 for Widowed - 4 for Married but living apart - 5 for Divorced - 6 for Separated Assessment Type. - 0 for default (not relevant) - 1 for Joint Assessment - 2 for Separate Assessment - 3 for Separate Treatment ppsnspouse The PPSN (RSI) number of the spouse (length 8). Format is 7 numeric (including leading zeros) followed by a check character. Cannot be same as PPSN for self (ie. ppsnself above) dobspouse Date, Date of Birth of the spouse (DD/MM/YYYY). Must be before the day of Upload and cannot precede 01/01/1900 dateofdeath Date, Date of death of the spouse (DD/MM/YYYY). Must be before the day of Upload. Must be within 5 years of the beginning of the tax period areassessspouse wereassessspouse aremaintspouse weremaintspouse previousassessment 0 or 1 or 2 or 3, nochildren Indicator that main taxpayer is the assessable spouse. Indicator that the main taxpayer was the previously assessable spouse. Indicator that the main taxpayer is maintaining the other spouse. Indicator that the main taxpayer was maintaining the other spouse. Previous Assessment Type. - 0 for default (not relevant) - 1 for Joint Assessment - 2 for Separate Assessment - 3 for Separate Treatment Number of dependent children (up to two numeric allowed; 0 99). 7

8 Indicators The Indicators element has the following attributes: medcardself medcardspouse prsiself prsispouse dirself dirspouse domicileself domicilespouse citizenself citizenspouse farmerself farmerspouse expressdoubt Indicator that the main taxpayer is a medical card holder. Indicator that the spouse is a medical card holder. Indicator that the main taxpayer is claiming an exemption from PRSI. Indicator that the spouse is claiming an exemption from PRSI. Indicator that the main taxpayer is a Proprietary Director. Indicator that the spouse is a Proprietary Director. Indicator that the main taxpayer was not domiciled in the state. Indicator that the spouse was not domiciled in the state. Indicator that the main taxpayer was a citizen not ordinarily resident in the state. Indicator that the spouse was a citizen not ordinarily resident in the state. Indicator that the main taxpayer was a farmer. Indicator that the spouse was a farmer. Indicator of uncertainty about the treatment of any item in the return. Where this attribute is returned true the attribute Details of uncertainty about the treatment of any item in the return (i.e. details below) must also be returned. details Details of uncertainty about the treatment of any item in the return (up to and including 1000 characters). Trade The Trade element has no attributes. It consists of one TradeInfo element and one AccountChoices element and any of the following elements: - TradeCapital - Losses - PSWT - Review No further Accounts related elements are required where the attributes set in the AccountChoices element indicate: - Accounts relating to this return have already been returned, or - Source of income results from a partnership, or - Turnover from this source of income is greater than 13m Further Accounts related elements are required where the attributes set in the AccountChoices element indicate: - Turnover from this source of income is less than 13m. Where this is the case the following elements are required: - AccScrnLess250 and - AdjProfitLess250. The AccScrnNotes is an element where further Accounts related elements are required. TradeInfo The TradeInfo element has the following attributes: 8

9 tradedes Description of Trade (up to and including 40 chars). Where a value has not been returned for the attribute profitdevelop, this attribute must be returned incomeforspouse Indicator that the income for this trade relates to the spouse. cease Date, Cessation date for source of income. This is the date upon which this source of income ceased during the year (DD/MM/YYYY). Must be within the tax year that the return is being filed. profitdevelop Profit assessable from sale of Residential Development land (up to 8 numeric; 0 profityear Profit assessable for year of assessment 2003 (up to 8 numeric; 0 Where a value has not been returned for the attribute profitdevelop, this attribute must be returned balcharges Balancing Charge (up to 8 numeric; 0 unusedcap Amount of unused capital allowances from a prior period (up to 8 numeric; 0 The value returned for this attribute cannot exceed the sum of the attribute balcharges and the attribute profityear. TradeCapital The TradeCapital element has the following attributes: machinery Machinery Capital Allowances (up to 8 numeric; ) industrial Industry Capital Allowances (up to 8 numeric; 0 other Other Capital Allowances (up to 8 numeric; 0 addunused Indicator that any unused capital allowances should be added to any expplantmachinery loss in the trade for this year where there are insufficient profits. Indicator that if you wish to elect under Section 284(2)(a)(ab)TCA1997 to have the tax written down value at 31/12/2001 of pre 1 January 2001 expenditure on plant and machinery written off at 20% Losses The Losses element has the following attributes: priorloss Amount of unused losses from a prior period (up to 8 numeric; 0 The value returned for this attribute cannot exceed the sum of the attribute balcharges and the attribute profityear.minus the attribute unusedcap currentloss Amount of losses in this trade period 2003 (up to 8 numeric; 0 setloss Indicator that this loss should be set against other income. PSWT The PSWT element has the following attributes: pswt Gross PSWT (Euro and Cent ) for this basis period (up to 9 characters, the last 3 of these characters must be the decimal point and the first and the second decimal places; ). 9

10 Review The Reliefs element has the following attributes: havechangedperiod adjustedprofits profitsassessed additionalincome additionalincometax True or false, Indicator that the main taxpayer has changed accounting period for this return and needed to review prior years liability in accordance with S 65 TCA Adjusted profits for the corresponding period in year of assessment 2001 (up to 8 numeric; 0 Profits assessed in year of assessment 2001 (up to 8 numeric; 0 Additional Income in assessable period 2001 (up to 8 numeric; 0 Where a value has been returned for the attribute Additional Income Tax Due in assessable period 2001 (up to 8 numeric; 0 This attribute must be returned if the attribute havechangedperiod has been returned with a value of true or if any of the follow attributes have been returned: - adjustedprofits - profitsassessed - additionalincome This attribute must be less than the attribute additionalincome where that attribute is greater than 0. AccountChoices The AccountChoices element has no attributes. It consists of one AccountChoice element. AccountChoice The AccountChoice element has the following attributes: accounts partnershipppsn accountsfrom accountsto 0 or 1 or 2 or 4, required Date, Date, Accounts and Turnover Details: - 0 for Accounts relating to this return have already been submitted. - 1 for Source of income results from a partnership. - 2 for Turnover from this source of income is less than 13,000,000-4 for Turnover from this source of income is greater than 13,000,000 The PPSN (RSI) number of the partnership (length 8). Format is 7 numeric (including leading zeros) followed by a check character. This attribute must be returned where this source of income results from a partnership (i.e. the attribute accounts above is returned with a value of 1). Date upon which the accounting period covered by that partnership began (DD/MM/YYYY). Must be before the day of Upload. This attribute must be returned where this source of income results from a partnership (i.e. the attribute accounts above is returned with a value of 1). Date upon which the accounting period covered by that partnership ended (DD/MM/YYYY). Must be before the day of Upload. Must be after the date returned in the attribute Date upon which the accounting period covered by that partnership began (i.e. accountsfrom above). This attribute must be returned where this source of income results from a partnership (i.e. the attribute accounts above is returned with a value of 1). 10

11 accountssubmittedfrom accountssubmittedto accountsyear Date, Date, 0 or 1 or 2 or 3, 4, 5 Date upon which this accounting period for that trade began (DD/MM/YYYY). Must be before the day of Upload. This attribute must be returned where accounts relating to this return have already been submitted (i.e. the attribute accounts above is returned with a value of 0). Date upon which the accounting period for that trade ended (DD/MM/YYYY). Must be before the day of Upload. Must be after the date returned in the attribute Date upon which this accounting period for that trade began (i.e. accountssubmittedfrom above). This attribute must be returned where accounts relating to this return have already been submitted (i.e. the attribute accounts above is returned with a value of 0). Return with which the returns were submitted: - 0 Not applicable - 1 for 1998/ for 1999/ for 2000/ for for 2002 This attribute must be returned with a value greater than 0 where accounts relating to this return have already been submitted (i.e. the attribute accounts above is returned with a value of 0). AccScrnLess250 The AccScrnLess250 element has no attributes. It consists of one AccScrnLess250Info element. AccScrnLess250Info The AccScrnLess250Info element has the following attributes: If the sum of the attribute sales, the attribute govnreceipts and the attribute otherincome exceeds 13,000,000, the attribute accounts in the element AccountChoice must have a value of 4. accperiodbfrom accperiodbto sales govnreceipts Date, required Date, required Begin date of period to which these accounts refer. (DD/MM/YYYY). Must be before the day of Upload. End date of period to which these accounts refer. (DD/MM/YYYY). Must be before the day of Upload. Must be after the date returned in the attribute Begin date of period to which these accounts refer (i.e. accperiodbfrom above). Sales or Receipts or Turnover (up to 8 numeric; 0 Either this attribute or at least one of the other following income attributes must be returned with a value: - Receipts from Government Agencies (i.e. govnreceipts below) - Other Income (i.e. otherincome below) Receipts from government agencies (GMS, etc) (up to 8 numeric; 0 Either this attribute or at least one of the other following income attributes must be returned with a value: - Sales or Receipts or Turnover (i.e. sales above) - Other Income (i.e. otherincome below) otherincome Other Income (up to 8 numeric; 0 Either this attribute or at least one of the other following income attributes must be returned with a value: - Sales or Receipts or Turnover (i.e. sales above) Receipts from Government Agencies (i.e. govnreceipts above) purchases Purchases (up to 8 numeric; 0 11

12 tradeprofit staffcosts subcontractors consproffees motortravalsubsist repairsrenewals depreciation provisionbaddebts expensesother capitalintroduced drawings closingbalance stock debtors bankdebit bankcredit clientaccbalancecredit clientaccbalancedebit creditorsaccruals taxcreditors assets AdjProfitLess250 required required required required required required Gross Trading Profits (up to 8 numeric; 0 Salaries or wages, staff costs (up to 8 numeric; 0 Sub-contractors (up to 8 numeric; 0 Consultancy, Professional fees (up to 8 numeric; 0 Motor, Travel and Subsistence (up to 8 numeric; 0 Repairs or Renewals (up to 8 numeric; 0 Depreciation, Goodwill or Capital write-off (up to 8 numeric; 0 Provisions including Bad Debts (up to 8 numeric; Total Other Expenses (up to 8 numeric; 0 Cash or Capital Introduced (up to 8 numeric; 0 Drawings (net of tax and pension contributions) (up to 8 numeric; 0 Closing Capital Balance (up to 8 numeric; Stock, Work In Progress, Finished Goods (up to 8 numeric; 0 Debtors and Prepayments (up to 8 numeric; 0 Cash or Bank (Debit) (up to 8 numeric; 0 Bank or Loans or Overdraft (Credit) (up to 8 numeric; 0 Client Account Balances for a debit value (up to 8 numeric; 0 Client Account Balances for a credit value (up to 8 numeric; 0 Creditors and Accruals (up to 8 numeric; 0 Tax creditors (up to 8 numeric; 0 Net Assets (up to 8 numeric; The AdjProfitLess250 element has no attributes. It consists of one ProfitLess250 element and the Adjustments element. ProfitLess250 The ProfitLess250 element has the following attributes: If the attribute profit exceeds 13,000,000, the attribute accounts in the element AccountChoice must have a value of 4. profit loss Net profit per accounts (up to 8 numeric; 0 A value must be returned in this attribute unless there is a loss in which case the Net loss per account attribute must be returned (i.e. loss below) and there should be no value in this attribute Net loss per accounts (up to 8 numeric; 0 A value must be returned in this attribute unless there is a profit in which case the Net profit per account attribute must be returned (i.e. profit above) and there 12

13 should be no value in this attribute Adjustments The Adjustments element has the following attributes: motorexpenseless250 donation lightheatphoneless250 gainssaleassets losssaleassets AccScrnNotes Add-back motor expenses (up to 8 numeric; 0 Add-back donations (political and charitable) or entertainment (up to 8 numeric; 0 Add-back light heat and phone (up to 8 numeric; 0 Other net gain on sale of fixed assets (up to 8 numeric; 0 Other net loss on sale of fixed assets (up to 8 numeric; 0 The AccScrnNotes is an element has no attributes. It consists of any of the following elements: - ReserveAccountReport - ChangeAccountPolicy - ChangeNatureActivity - AdditionalNote ReserveAccountReport The ReserveAccountReport element has the following attributes: manageassure accbreakdown unsubstantiated accountantother Indicator of qualifications in the audit report arising from acceptance of management assurances. Indicator of qualifications in the audit report arising from accounting breakdown. Indicator of qualifications in the audit report arising from inability to substantiate cash transactions. Indicator of qualifications in the audit report arising from other reasons. ChangeAccountPolicy The ChangeAccountPolicy element has the following attributes: depreciationnote stocksnote propertydevelop policyother ChangeNatureActivity Indicator that there was a change in the accounting policy in relation to depreciation of fixed assets. Indicator that there was a change in the accounting policy in relation to stocks and works in progress. Indicator that there was a change in the accounting policy in relation to property development transactions. Indicator that there was some other change in the accounting policy. The ChangeNatureActivity element has the following attribute: changebusactivity AdditionalNote Indicator that there was a change in the nature of the business activities during the accounting period. The AdditionalNote element has the following attribute: 13

14 Rental additionalnotetext Additional Information Note (up to 500 characters). The Rental element has no attributes. It consists of any of the following elements: - Land - RentalCapital Land The Land element has the following attributes: rentaroomself rentaroomspouse rentaroomincomeself rentaroomincomespouse rentself rentspouse expensesself expensesspouse netrentself netrentspouse true or false, true or false, Indicator that the main taxpayer wishes to claim Rent-A-Room Relief. The value of this attribute must be true where a value is returned for Rent-a-Room Income (i.e. rentaroomincomeself ) Indicator that the spouse wishes to claim Rent-A-Room Relief. The value of this attribute must be true where a value is returned for Rent-a-Room Income (i.e. rentaroomincomespouse) Rent-a-Room Income for the main taxpayer (up to 4 numeric; ) The sum of this attribute and the attribute rentaroomincomespouse must not exceed Rent-a-Room Income for the spouse (up to 4 numeric; ) The sum of this attribute and the attribute rentaroomincomeself must not exceed Gross Rents for the main taxpayer (up to 8 numeric; 0 A value is required in the attribute Number of properties rented where a value is returned here (i.e. properties below). This attribute is required where there is a value for any of the following attributes: - lossself - expensesself - capitalselfa - capitalselfb Gross Rents for the spouse (up to 8 numeric; 0 A value is required in the attribute Number of properties rented where a value is returned here (i.e. properties below). This attribute is required where there is a value for any of the following attributes: - lossspouse - expensesspouse - capitalspousea - capitalspouseb Total Rental Expenses for the main taxpayer (up to 8 numeric; 0 A value is required in the attribute Gross Rents for the main taxpayer where a value is returned here (i.e. rentself above). Total Rental Expenses for the spouse (up to 8 numeric; 0 A value is required in the attribute Gross Rents for the spouse where a value is returned here (i.e. rentspouse above). Net rental income for the main tax payer (up to 8 numeric; 0 A value is required in the attribute Gross Rents for the spouse where a value is returned here (i.e. rentself above). Net rental income for the spouse (up to 8 numeric; 0 A value is required in the attribute Gross Rents for the spouse where a value is returned here (i.e. rentspouse above). repairsexpensesself Repairs Expenses for the main taxpayer (up to 8 numeric; 0 repairsexpensesspouse Repairs Expenses for the spouse (up to 8 numeric; 0 14

15 interestexpensesself interestexpensesspouse reliefexpensesself reliefexpensesspouse otherexpensesself otherexpensesspouse lossself lossspouse properties noacreage Interest Expenses for the main taxpayer (up to 8 numeric; 0 Interest Expenses for the spouse (up to 8 numeric; 0 Expenses for Section 23 type relief if 2003 is your first year of claim for the main taxpayer (up to 8 numeric; 0 Expenses for Section 23 type relief if 2003 is your first year of claim for the spouse (up to 8 numeric; 0 Other Expenses for the main taxpayer (up to 8 numeric; 0 Other Expenses for the spouse (up to 8 numeric; 0 Unused losses and capital allowances for the main taxpayer (up to 8 numeric; 0 A value is required in the attribute Gross Rents for the main taxpayer where a value is returned here (i.e. rentself above). lossself cannot exceed netrentself - (capitalselfa + capitalselfb) Unused losses and capital allowances for the spouse (up to 8 numeric; 0 A value is required in the attribute Gross Rents for the spouse where a value is returned here (i.e. rentspouse above). lossspouse cannot exceed netrentspouse - (capitalspousea + capitalspouseb) Number of properties rented (up to 5 numeric; ). Where a value is returned here a value must also be returned in either of the attributes: - Gross Rents for the main taxpayer (i.e. rentself above), or - Gross Rents for the spouse (i.e. rentspouse above). Acreage (if applicable) (up to 5 numeric; ). RentalCapital The RentalCapital element has the following attributes: capitalselfa capitalspousea capitalselfb capitalspouseb capallforwardsel f capallforwardsp ouse offsetself Capital Allowances forward from a prior year for the main taxpayer (up to 8 numeric; 0 capitalselfa + capitalselfb cannot exceed netrentself Capital Allowances forward from a prior year for the spouse (up to 8 numeric; 0 capitalspousea + capitalspouseb cannot exceed netrentself Capital Allowances for the year 2003 for the main taxpayer (up to 8 numeric; 0 capitalselfa + capitalselfb cannot exceed netrentself Capital Allowances for the year 2003 for the (up to 8 numeric; 0 capitalspousea + capitalspouseb cannot exceed netrentself Capital Allowances carried forward for the main taxpayer (up to 8 numeric; ) Capital Allowances carried forward for the spouse (up to 8 numeric; ) Indicate that the main taxpayer wish to offset excess Capital Allowances (not already ringfenced) in respect of Buildings for 2003 against other Income under Section 305 TCA 1997 If the value of this attribute is true, the following validation applies (if a rule fails, the subsequent rules are not checked): 1. A value is required for capitalselfa and sectionrestrictionself and/or sectionnorestrictionself. 2. There must be excess capital allowances greater than zero (calculated as capitalselfa minus the sum of rentself and clawself minus expense). 3. The sum of sectionrestrictionself and sectionnorestrictionself must be less than the value of capitalselfb. 4. The sum of sectionrestrictionself and sectionnorestrictionself must be less than capitalselfb minus capitalselfa minus the sum of rentself and clawself minus expensesself. 15

16 offsetspouse sectionrestrictio nself sectionrestrictio nspouse sectionnorestrict ionself sectionnorestrict ionspouse clawself clawspouse Indicate that the spouse wish to offset excess Capital Allowances (not already ringfenced) in respect of Buildings for 2003 against other Income under Section 305 TCA 1997 If the value of this attribute is true, the following validation applies (if a rule fails, the subsequent rules are not checked): 1. A value is required for capitalspousea and sectionrestrictionspouse and/or sectionnorestrictionspouse. 2. There must be excess capital allowances greater than zero (calculated as capitalspousea minus the sum of rentspouse and clawspouse minus expense). 3. The sum of sectionrestrictionspouse and sectionnorestrictionspouse must be less than the value of capitalspouseb. 4. The sum of sectionrestrictionspouse and sectionnorestrictionspouse must be less than capitalspouseb minus capitalspousea minus the sum of rentspouse and clawspouse minus expensesspouse. Amount of unused Capital Allowances available for offset (To which Section 409A TCA 1997 applies) for the main taxpayer (up to 8 numeric; ). Amount of unused Capital Allowances available for offset (To which Section 409A TCA 1997 applies)for the spouse (up to 8 numeric; ). Amount of unused Capital Allowances available for offset (To which Section 409A TCA 1997 does not apply) for the main taxpayer (up to 8 numeric; 0 Amount of unused Capital Allowances available for offset (To which Section 409A TCA 1997 does not apply) for the spouse (up to 8 numeric; 0 Amount earned from the sale of any property sold in the year which resulted in the clawback of any relief previously granted for the main taxpayer (up to 8 numeric; 0 Amount earned from the sale of any property sold in the year which resulted in the clawback of any relief previously granted for the spouse (up to 8 numeric; 0 Invest The Invest element has no attributes. It consists of any of the following elements: - RetentionTax - SavingAccounts - GrossDistribution RetentionTax The RetentionTax element has the following attributes: noaccountself noaccountspouse amountself amountspouse Number of DIRT accounts for the main taxpayer (up to 3 numeric; 0 999). This attribute is required where a figure is returned for attribute Gross Amount of interest or credit on DIRT accounts for the main taxpayer (i.e. amountself below). Number of DIRT accounts for the spouse (up to 3 numeric; 0-999). This attribute is required where a figure is returned in the attribute Gross Amount of interest or credit on DIRT accounts for the spouse (i.e. amountspouse below). Gross Amount of interest or credit on DIRT accounts for the main taxpayer (up to 8 numeric; 0 - This attribute is required where a figure is returned for the attribute Number of DIRT accounts for the main taxpayer (i.e. noaccountself above). Gross Amount of interest or credit on DIRT accounts for the spouse (up to 8 numeric; 0 - This attribute is required where a figure is returned in the attribute Number of DIRT accounts for the spouse (i.e. noaccountspouse above). 16

17 SavingAccounts The SavingAccounts element has the following attributes: amountself amountspouse dirtrefund Gross amount of interest or credit received on Special Savings Accounts for the main taxpayer (up to 8 numeric; 0 If a value is returned for this attribute, the attribute dirtrefund must have a value of true or the taxpayer or spouse must be aged 65 or over (determined from the Date of Birth). Gross amount of interest or credit received on Special Savings Accounts for the spouse (up to 8 numeric; 0 If a value is returned for this attribute, the attribute dirtrefund must have a value of true or the taxpayer or spouse must be aged 65 or over (determined from the Date of Birth). Indicator that refund of DIRT is due under Section 267 (1) (b) TCA GrossDistributions The GrossDistributions element has the following attributes: amountself amountspouse Gross amount of distributions received from companies resident in the state for the main taxpayer (up to 8 numeric; 0 Gross amount of distributions received from companies resident in the state for the spouse (up to 8 numeric; 0 Paye The Paye element has no attributes. It consists of any of the following elements: - Employment - Expenses - BenefitInKind - ShareOptions - PayeTax - SocialWelfare Employment The Employment element has the following attributes: salarypayeself Salary subject to PAYE for the main taxpayer (up to 8 numeric; 0 salarypayespouse Salary subject to PAYE for the spouse (up to 8 numeric; 0 publicofficeself Public Office Salary for the main taxpayer (up to 8 numeric; 0 publicofficespouse Public Office Salary for the spouse (up to 8 numeric; 0 foreignearningsself Foreign Earnings Deduction for the main taxpayer (up to 8 numeric; ). Where a value is returned for this attribute, there must be a value returned for at least one of the following attributes: - salarypayeself - payepensionself - publicofficeself There cannot be a value returned here where a value is returned in any of the following attributes: - Salary on which Trans Border Worker Relief is being claimed for the main taxpayer (i.e. transborderself in the UKEmployment element 17

18 (sub-element of the Uk element)). - Amount of Seafarers Claim for the main taxpayer (i.e. seaclaimself in the SeaAllowance element). - Amount of Salary for this Employment for the main taxpayer (i.e. seasalaryself in the SeaAllowance element) foreignearningsspouse Foreign Earnings Deduction for the spouse (up to 8 numeric; ). Where a value is returned for this attribute, there must be a value returned for at least one of the following attributes: - salarypayespouse - payepensionspouse - publicofficespouse There cannot be a value returned here where a value is returned in any of the following attributes: - Salary on which Trans Border Worker Relief is being claimed for the spouse (i.e. transborderspouse in the UKEmployment element (sub-element of the Uk element). - Amount of Seafarers Claim for the spouse (i.e. seaclaimspouse in the SeaAllowance element). - Amount of Salary for this Employment for the spouse (i.e. seasalaryspouse in the SeaAllowance element) payepensionself Pension subject to PAYE for the main taxpayer (up to 8 numeric; 0 payepensionspouse Pension subject to PAYE for the spouse (up to 8 numeric; 0 nonpayeincomeself Non PAYE Employment income for the main taxpayer (up to 8 numeric; 0 - nonpayeincomespouse Non PAYE Employment income for the spouse (up to 8 numeric; 0 - slicingreliefself slicingreliefspouse Indicator that salary included a lump sum for which the main taxpayer may be entitled to claim a Top Slicing Relief. There must be a value returned in the attribute Salary subject to PAYE for the main taxpayer where this attribute is returned as true (i.e. salarypayeself above). Indicator that salary included a lump sum for which the spouse may be entitled to claim a Top Slicing Relief. There must be a value returned in Salary subject to PAYE for the spouse where this attribute is returned as true (i.e. salarypayespouse above). farmretirementpensionself, Early Farm retirement pension for self. (Up to 8 numeric; 0 farmretirementpensionspouse Early Farm retirement pension for spouse. (Up to 8 numeric; 0 Expenses The Expenses element has the following attributes: expensesself expensesspouse Expenses for the main taxpayer (up to 8 numeric; 0 - Where a value is returned for this attribute, there must be a value returned for at least one of the following attributes: - salarypayeself - nonpayeincomeself - publicofficeself Expenses for the spouse (up to 8 numeric; 0 - Where a value is returned for this attribute, there must be a value returned for at least one of the following attributes: - salarypayespouse - nonpayeincomespouse 18

19 allowancesself allowancesspouse contributionsself contributionsspouse - publicofficespouse Capital allowances for the main taxpayer (up to 8 numeric; 0 - Capital allowances for the spouse (up to 8 numeric; 0 - Superannuation Contributions (lump sum payments) for the main taxpayer (up to 8 numeric; 0 Superannuation Contributions (lump sum payments) for the spouse (up to 8 numeric; 0 - Note: The sum of the values returned for the attributes salarypayeself, publicofficeself, nonpayeincomeself in the Employment element must be greater than or equal to the sum of values returned for attributes expensesself, allowancesself, contributionsself in the Expenses Section. The sum of the values returned for the attributes salarypayespouse, publicofficespouse, nonpayeincomespouse in the Employment element must be greater than or equal to the value returned for this attribute expensesspouse, allowancesspouse, contributionsspouse in the Expenses Section. BenefitInKind The sum of the attributes carself, vanself, loanself, amtmedinsuranceself, retirementsavingsamtself and otheramtself must not exceed 99,999,999. The sum of the attributes carspouse, vanspouse, loanspouse amtmedinsurancespouse, retirementsavingsamtspouse and otheramtspouse must not exceed 99,999,999. The BenefitInKind element has the following attributes: carself carspouse vanself vanspouse loanself loanspouse amtmedinsuranceself amtmedinsurancespouse insurer 0 or 1 or 2 or 3 or 4 or 5 or 6 or 7 or 8 or 9 or 10 or 11 or 12 or 13 or 14 or 15 or 16 or 17 or 18 or 19, Car Benefit in Kind for the main taxpayer (up to 8 numeric; 0 - Car Benefit in Kind for the spouse (up to 8 numeric; 0 - Van Benefit in Kind the main taxpayer (up to 8 numeric; 0 - Van Benefit in Kind for the spouse (up to 8 numeric; 0 - Preferential Loan Benefit in Kind for the main taxpayer (up to 8 numeric; 0 - Preferential Loan Benefit in Kind for the spouse (up to 8 numeric; 0 - Medical Insurance Benefit in Kind for the main taxpayer (up to 8 numeric; 0 - Medical Insurance Benefit in Kind for the spouse (up to 8 numeric; 0 - Name of Authorized Insurer: - 0 for default - 1 for BUPA Ireland - 2 for CIE Clerical Staff Hospital Fund - 3 for ESB Marina Staff Medical Provident Fund - 4 for ESB Staff Medical Provident Fund - 5 for HSBC Group Medical Scheme - 6 for Irish Life Medical Aid Society - 7 for Irish Life Outdoor Staff Benevolent Fund - 8 for Lotus Development Ireland Medical Benefits Society - 9 for Motorola Medical Aid Society - 10 for New Ireland/Irish National Staff Benevolent Fund - 11 for Prison Officer's Medical Aid Society (POMAS) - 12 for Saville Medical Benefits Society - 13 for St. Paul's Garda Medical Aid Society - 14 for Sun Alliance Insurance Co for The Goulding Voluntary Medical Scheme - 16 for Transport Hospital Fund - 17 for Viking Ireland Medical Benefits Society - 18 for VHI - 19 for Xilinx Ireland Medical Benefits Society 19

20 retirementsavingsamtself, retirementsavingsamtspouse otheramtself otheramtspouse Personal Retirement Savings Account Benefit in Kind for the main taxpayer (up to 8 numeric; 0 - Personal Retirement Savings Account Benefit in Kind for the spouse (up to 8 numeric; 0 - Other Benefit in kind for the main taxpayer: e.g. Accommodation Expenses, Holidays, Luncheon Vouchers, Life Assurance, Discounted Shares, Incentives, Bonus Bonds, Prizes, etc (UP TO 8 NUMERIC; 0 - Other Benefit in Kind for the spouse: e.g. Accommodation Expenses, Holidays, Luncheon Vouchers, Life Assurance, Discounted Shares, Incentives, Bonus Bonds, Prizes, etc (up to 8 numeric; 0 - The BenefitInKind element then consists of the following: - Up to four CarBenefitInKind elements (relating to details catering for up to two cars for each spouse) - Up to four LoanBenefitInKind elements (relating to details catering for one home and one other preferential loan for each spouse) - Up to two VanBenefitInKind elements (relating to details catering for one van for each spouse) CarBenefitInKind The CarBenefitInKind element has the following attributes: spouse Indicator that this element is being returned for the spouse. required cartype first or second, required Indicator of which car type the element relates to for this spouse: - first for the first car - second for the second car It then consists of the CarDetails element. CarDetails The CarDetails element has the following attributes: origvalue required Original Market Value of car for this spouse (up to 8 numeric; 0 - mileage or or Business mileage for this customer: or or miles or or 15,000-16,000 miles or or 16,000-17,000 miles or or 17,000-18,000 miles or or 18,000-19,000 miles or or 19,000-20,000 miles or or 20,000-21,000 miles , required 21,000-22,000 miles ,000-23,000 miles ,000-24,000 miles ,000-25,000 miles ,000-26,000 miles ,000-27,000 miles ,000-28,000 miles ,000-29,000 miles ,000-30,000 miles 0.30 over 30,000 miles 0.25 nummonths 1 or 2 or 3 or 4 or Number of months in car benefit for this spouse. 5 or 6 or 7 or 8 or 9 or 10 or 11 or 12, required roadtax Indicator that employer either directly or indirectly bore road tax costs for this spouse. insurance Indicator that employer either directly or indirectly bore 20

21 insurance costs for this spouse. service Indicator that employer either directly or indirectly bore service and repair costs for this spouse. privatefuel Indicator that employer either directly or indirectly bore private fuel costs for this spouse. reimbursed Amount if any reimbursed to employer by this spouse (up to 8 numeric; 0 - alternatereduction Indicator that this spousequalifies and wishes to claim an alternative 20% reduction under Section 121 (5)(a). cartotal required Total Benefit In Kind for this spouse (up to 8 numeric; 0 - VanBenefitInKind The VanBenefitInKind element has the following attribute: spouse required Indicator that this element is being returned for the spouse. It then consists of the VanDetails element. VanDetails The VanDetails element has the following attributes: nummonths 1 or 2 or 3 or 4 or 5 or 6 or 7 or 8 or 9 or 10 or 11 or 12, required origvalue required runningcosts required totalmileage required bussmileage required contribution vantotal required Number of months in van benefit for this spouse. Original Market Value of van for this spouse (up to 8 numeric; 0 - Running Costs of van for this spouse (up to 8 numeric; 0 - Total mileage of van for this spouse (up to 6 numeric; ). Business mileage of van for this spouse (up to 6 numeric; ). The value of this attribute must at least equal the value of the attribute totalmileage. Contribution to van made by this spouse (up to 8 numeric; 0 - Total Benefit In Kind Van for this spouse (up to 8 numeric; 0 - LoanBenefitInKind The LoanBenefitInKind element has the following attributes: loantype spouse home or other, required required Indicator of which preferential loan type the element relates to for this spouse: - home for a preferential home loan - other for a preferential loan that is not a home loan Indicator that this element is being returned for the spouse. It then consists of the LoanDetails element. LoanDetails The LoanDetails element has the following attributes: 21

22 amtloan rateloan dateloan intpaidloan loantotal required required Date, required required required Amount of Home / Other Loan for this spouse (up to 8 numeric; 0 - Rate Of Home / Other Loan for this spouse (up to 5 characters, the last 3 of these characters must be the decimal place and the first and the second decimal places; if the attribute loantype returns home and if the attribute returns other ). Date of Home / Other Loan for this spouse (DD/MM/YYYY). Must be before the day of Upload. Interest paid on Home / Other Loan for this spouse (up to 8 numeric; 0 - Total Benefit In Kind for this spouse (up to 8 numeric; 0 - Share Options The Share Options element has the following attributes: chargeableself chargeablespouse amtchargeperiodaself amtchargeperiodaspouse deferself deferspouse deferamountself deferamountspouse amtchargeperiod1bself true or false, true or false, Amount chargeable to Income Tax If the main tax payer exercised share options in the year 2003 (before any election to defer payment) (Up to 8 numeric; 0 - Amount chargeable to Income Tax If the spouse exercised share options in the year 2003 (before any election to defer payment) (Up to 8 numeric; 0 - If exercised share options in the period 01/01/ /03/2003: Total Amount chargeable to income tax included in Total chargeable for the main tax payer chargeableself (up to 8 numeric; 0 - (amtchargeperiodaself + amtchargeperiod1bself + amtchargeperiodbself) cannot exceed chargeableself If exercised share options in the period 01/01/ /03/2003: Total Amount chargeable to income tax included in Total chargeable for the spouse chargeablespouse. (Up to 8 numeric; 0 - (amtchargeperiodaspouse + amtchargeperiod1bspouse + amtchargeperiodbspouse) cannot exceed chargeablespouse Indicator that the main taxpayer wishes to defer payment/part payment of the Income Tax thereon for the period 01/01/ /03/2003. When this option is selected, there must be a value entered in deferamountself. When this option is selected, the Upload date must be on or before 21/11/2004. Indicator that the spouse wishes to defer payment/part payment of the Income Tax thereon for the period 01/01/ /03/2003. When this option is selected, there must be a value entered in deferamountspouse. When this option is selected, the Upload date must be on or before 21/11/2004. Chargeable Amount of tax to defer payment of tax for main taxpayer for the period 01/01/ /03/2003 (up to 8 numeric; 0 - The value entered in this field cannot exceed that entered for amtchargeperioda1self and the value returned by deferself must be true Amount of tax to defer payment of tax for spouse (up to 8 numeric; 0 - The value entered in this field cannot exceed that entered for amtchargeperiodaspouse and the value returned by deferspouse must be true If exercised share options in the year 2003 : Total Amount chargeable to income tax for the 29/03/ /06/2003 for the main taxpayer (up to 8 numeric; 0 - (amtchargeperiodaself + amtchargeperiod1bself + 22