Tax Return And Self Assessment For The Year 2015 (Page 6 of 36) in pdf

ANY PANEL(S) OR SECTION(S) THAT DO NOT REQUIRE AN ENTRY SHOULD BE LEFT BLANK.

2015120

PPS Number

B - INCOME FROM TRADES, PROFESSIONS OR VOCATIONS

[101 - 158] contd.



(Entries on page 7 opposite

)

(Including Farming & Partnership Income)

114 (c)

(ii)

(I) The address of the qualifying premises in respect of which the qualifying expenditure was incurred,

include Eircode (if known)

(II) Details of the aggregate of all qualifying expenditure incurred by the individual in respect of the

qualifying premises

(III) A brief description of the nature of the retail or other service which is provided or is to be provided in the

qualifying premises, e.g. newsagent, grocer, doctor, dentist, legal services, restaurant/bar/cafe, etc.

(IV) Market value of the property prior to refurbishment/conversion



(iii) All other specified relief capital allowances

115. Other

Losses

[116 - 118]

116. (a) If you wish to claim, under S. 381, to set any loss made in the trade in the year 2015 (other than a relevant loss as defined in

S 381B) against your other income, enter the amount of the loss. Claim to be made on or before 31/12/2017.

(b) If you wish to claim under S. 381 to set a relevant loss, as defined in S. 381B, made in the year 2015 against your other income,

enter the amount of the loss. Claim to be made on or before 31/12/2017. (Note: relief is restricted to a maximum of €31,750)

(c) If there are no/insufficient profits and you wish to claim unused current year Capital Allowances in computing a loss made

in the trade in the year 2015 (S. 392), enter the amount of unused Capital Allowances. Claim to be made on or before

31/12/2017.

(i) Non-specified relief capital allowances (i.e. not included in Sch. 25B)

(ii) Specified Relief Capital Allowances (as set out in Sch. 25B)

(l) Specified property relief capital allowances, as defined in S. 531AAE

(ll) All other specified relief capital allowances

(d) Total loss for offset against other income (by virtue of S. 381 and/or S. 392)

Unused losses from a prior year

117. (a) Amount of unused losses from a prior year (S. 382) other than residential development land losses where the relevant claim

was not made to and received by Revenue before 7/4/2009

(b) In respect of unused residential development land losses from a prior year where the relevant claim was not made to and

received by Revenue before 7/4/2009, state:

(i) Amount of tax credit due in respect of these losses (S. 644AA(6) and (8))

(ii) Amount of tax payable on the profits or gains of the combined trade (S. 644AA(7))

Terminal Loss Relief

118. (a) If this trade ceased in 2015 and you wish to claim terminal loss relief for the years 2014, 2013, and 2012 state:

(i) Amount of unused loss in the final 12 months to the date of cessation

(ii) Amount of unused capital allowances in the final 12 months to the date of cessation

(b) If you wish to claim terminal loss relief for the year 2015 in respect of a loss made in a subsequent year state:

(i) Amount of the loss relief available for 2015

(ii) The date the trade ceased (DD/MM/YYYY)



Review of Income Tax Year 2014 (Only complete this section if a review of 2014 is required)

119. (a) If there was a change in Accounting Date (S. 65(3)) insert T in the box

(b) If a cessation of trade took place in 2015 (S. 67(1)(a)(ii)) insert T in the box

(d) Revised profits assessable in 2014 year of assessment

Credit for Professional Services Withholding Tax (PSWT)

120. Gross withholding tax (before any interim refund) related to the basis period for 2015 on fees for Professional Services.

Do not include credit for Relevant Contracts Tax paid

PRSI paid

121. If you are employed by An Post as a sub-postmaster/postmistress, or by the Department of Social Protection as a

Social Welfare Branch Manager, enter the amount of PRSI, if any, paid direct to An Post/Dept. of Social Protection in respect

of this income

PAGE 6

FOR OFFICE USE ONLY

Tax Return And Self Assessment For The Year 2015 Page 6

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