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					                                                    2006/07 Validation Rules for Trust and Estate Returns




2006/07 Validation Document Changes

Tax Schedule   Box number      Reason                                               Change
SA900          5.0             Description change                                   Amount now £35200
SA900          5.02            Box no longer used
SA900          25.0            New Box                                              New Box on Return 'Pensions - tax charges and taxable lump sums.
SA900          8.9             Description change                                   If trustee of a EFRBS (No)
SA900          8.10            Description change                                   If trustee of a EFRBS (Yes)

                                                                                    Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot be
SA900          8.10            Changed validation                                   completed if 8.9 is completed. Cannot be completed if 8.15 is completed.
SA900          9A              Renumbered                                           Renumbered 9B
SA900          9A.1            New Box                                              New box on Return Amount of Standard Rate Band
SA900          9A.1            New Validation                                       Must not exceed the maximum amount of SRB
SA900          13.1            Box removed
SA900          13.2            Box removed
SA900          13.3            Box removed
SA900          13.4            Box removed
SA900          13.5            Box removed
SA900          13.6            Box removed
                                                                                    Remove references to boxes 13.2, 13.4 and 13.6. 'Must = 13.8 + 13.10 +
SA900          13.20           Changed validation                                   13.12 + 13.14 + 13.16 + 13.18. Must be = to or less than 13.19'
SA900          13.22           Box removed
SA900          14.1 - 14.14A   Changed validation                                   See document
SA900          15.0A           Renumbered                                           15.0
SA900          15.0B           Renumbered                                           15A.0
SA900          15.2            Renumbered                                           15A.1
SA900          15.3            Renumbered                                           15A.2
SA900          15.4            Renumbered                                           15A.3
SA900          15.5            Renumbered                                           15A.4
SA900          15.6            Renumbered                                           15A.5
SA900          15.7            Renumbered                                           15A.6
SA900          15.8            Renumbered                                           15A.7
SA900          15.9            Renumbered                                           15A.8
SA900          15.10           Renumbered                                           15A.9
SA900          15.11           Renumbered                                           15A.10




Version 1.1                                                               1 of 42                                                                       01/11/06
                                                  2006/07 Validation Rules for Trust and Estate Returns




SA900         15.12          Renumbered                                           15A.11
SA900         15.13          Renumbered                                           15A.12
SA900         17.9           Description change                                   Year changed to 2007/2008
SA900         17.10          New Box                                              New box on Return 'Pension charges due'.
SA900         18.20          Changed validation                                   If present must be Y or N.
SA900         18.4 - 18.12   Changed Validation                                   See document
SA900         18.5 & 18.6    Changed box type                                     Box type changed from Text to Num.
SA900         19.1 &19.2     Changed box type                                     Box type changed from Text to Num.
SA900         21.7           Changed Box type                                     Changed from 'Text' Box to 'Number' Box.
SA900         21.8           Changed Box type                                     Changed from 'Text' Box to 'Number' Box.
SA901         1.7            Changed validation                                   Now '….between 6 April 2004 and 5 April 2007
SA902         2.15           Description change                                   Year changed to 2006/2007
SA904         4.9A           Changed Validation                                   If 4.9 present and 8.16 is Y 4.9A must be present
                                                                                  If Box 4.26 > 0 then Box 4.31 = Box 4.29 - Box 4.28. If Box 4.27 > 0 then Box 4.31 = Box 4.27 +
SA904         4.31           Changed validation                                   Box 4.29 - Box 4.30A.
                                                                                  If Box 4.33 - Box 4.34 is negative then Box 4.38 = the positive equivalent of the sum - Box 4.37A
SA904         4.38           Changed validation                                   else Box 4.38 must be absent.
                                                                                  If the year-end of the Return is greater than the tax year-end of the date in
                                                                                  21.1 plus two tax years (or more) ended 5th April then 5.10 should be
SA905         5.10           New Validation                                       absent. Must not exceed maximum CG exemption.

                                                                                  Must be percentage. If 5.1.10 = Bus must be one of 25% or 50%. If 5.1.10
SA905         5.1.11         Changed validation                                   blank must be one of 60%, 65%, 70%, 75%, 80%, 85%, 90%, 95% or 100%

                                                                                  Must be percentage. If 5.2.10 = Bus must be one of 25% or 50%. If 5.2.10
SA905         5.2.11         Changed validation                                   blank must be one of 60%, 65%, 70%, 75%, 80%, 85%, 90%, 95% or 100%
                                                                                  New Box on Return 'Pension benefits in excess of Available Lifetime
SA125         25.1           New Box                                              Allowance taken as a lump sum'
                                                                                  New Box on Return 'Pension benefits in excess of Available Lifetime
SA125         25.2           New Box                                              Allowance not taken as a lump sum'
                                                                                  New Box on Return 'Lifetime Allowance tax paid by your pension
SA125         25.3           New Box                                              scheme'
                                                                                  New Box on Return 'Amount saved towards pension in excess of the
SA125         25.4           New Box                                              Annual Allowance'




Version 1.1                                                             2 of 42                                                                                            01/11/06
                                2006/07 Validation Rules for Trust and Estate Returns




                                                                New Box on Return 'Amount of unauthorised payment not subject to
SA125         25.5    New Box                                   Surcharge'
                                                                New Box on Return 'Amount of unauthorised payment subject to
SA125         25.6    New Box                                   Surcharge'
SA125         25.7    New Box                                   New Box on Return 'Foreign tax paid on an unauthorised payment'
                                                                New Box on Return 'Taxable short service refund from overseas
SA125         25.8    New Box                                   pension'
SA125         25.9    New Box                                   New Box on Return 'Taxable lump sum death benefit payment from
SA125         25.10   New Box                                   New Box on Return 'Foreign tax paid'




Version 1.1                                           3 of 42                                                                 01/11/06
                                                   2006/07 Validation Rules for Trust and Estate Returns




2006/07 Validation Document Changes - changes from v1.0 to v1.1

Tax Schedule   Box number Reason                 Change
SA900 and                                        All references to address structures removed. These are defined
SA905          several       Validation change   in the schema and are not required in the validations.




Version 1.1                                                              4 of 42                                   01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                              Positive only

                                                                                                                                                                                              Mandatory

                                                                                                                                                                                                          Error No
                                                                                                     Check
       BoxNo                            Description                          Iter   Num   £   date           Text                                Validation
                                                                                                      box
Form

#      904     Trust Name                                                    N      N     N    N      N       Y

TTF    900     Tax reference                                                 N       Y    N    N      N       N

01     907     Lloyd's membership number                                     N      N     N    N      N       Y

TTF    0.01    Bare Trust                                                    N      N     N    N      Y       N     If present must be Y or N
               Personal Rep of dec'd person - all UK income taxed at
                                                                             N      N     N    N      Y       N
TTF    0.02    source                                                                                               If present must be Y or N
TTF    0.02A   Person Rep - chargeable disposals                             N      N     N    N      Y       N     If present must be Y or N
TTF    0.03    interest in possession - no chargeable disposals              N      N     N    N      Y       N     If present must be Y or N.
TTF    0.03A   interest in possession - chargeable disposals                 N      N     N    N      Y       N     If present must be Y or N.
TTF    0.04    Interest in poss. No income                                   N      N     N    N      Y       N     If present must be Y or N.
TTF    0.05    Int in poss - all income mandated to beneficiary              N      N     N    N      Y       N     If present must be Y or N.
TTF    0.06    Int in poss - all income in UK and taxed at source.           N      N     N    N      Y       N     If present must be Y or N.
               Int in poss - part income mandated to beneficiary remainder
                                                                             N      N     N    N      Y       N
TTF    0.07    all UK and taxed at source.                                                                          If present must be Y or N.
TTF    1.0     Sole trade                                                    N      N     N    N      Y       N     Must be blank if one of boxes 0.01-0.07 shows Y.
TTF    2.0     Partnership income                                            N      N     N    N      Y       N     Must be blank if one of boxes 0.01-0.07 shows Y.
TTF    3.0     Income from land and property.                                N      N     N    N      Y       N     Must be blank if one of boxes 0.01-0.07 shows Y.
TTF    4.0     Foreign income                                                N      N     N    N      Y       N     Must be blank if one of boxes 0.01-0.07 shows Y.
TTF    4.01    Foreign tax paid                                              N      N     N    N      Y       N     Must be blank if one of boxes 0.01-0.07 shows Y.
TTF    5.0     CGT asset disposal £35200                                     N      N     N    N      Y       N     Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y.
TTF    5.01    Excess chargeable gain                                        N      N     N    N      Y       N     Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y.
TTF    5.02    Not used
TTF    6.0     Non - Resident for IT                                         N      N     N    N      Y       N     Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y.
TTF    6.01    Non - Resident for CGT                                        N      N     N    N      Y       N     Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y.
TTF    7.0     Claiming exemption because of charitable status               N      N     N    N      Y       N     Must be blank if one of boxes 0.01-0.07 shows Y.
TTF    25      Pensions - tax charges and taxable lump sums                  N      N     N    N      Y       N




Version 1.1                                                                                    5 of 42                                                                                                         01/11/06
                                                                        2006/07 Validation Rules for Trust and Estate Returns




                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.1     Period of administration (No)                                                                    be completed if 8.2 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 present.Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.2     Period of administration (Yes)                                                                   be completed if 8.1 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.3     Unauthorised unit trust (No)                                                                     be completed if 8.4 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.4     Unauthorised unit trust (Yes)                                                                    be completed if 8.3 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.5     Employment related Trust (No)                                                                    be completed if 8.6 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.6     Employment related Trust (Yes)                                                                   be completed if 8.5 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.7     Heritage Maintenance Fund (No)                                                                   be completed if 8.8 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.8     Heritage Maintenance Fund (Yes)                                                                  be completed if 8.7 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.9     If trustee of a EFRBS (No)                                                                       be completed if 8.10 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N   be completed if 8.9 is completed. Cannot be completed if 8.15 is
TTF   8.10    If trustee of a EFRBS (Yes)                                                                      completed.
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.11    Settlor (or living settlor's spouse or civil partner) benefit (No)                               be completed if 8.12 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.12    Settlor (or living settlor's spouse or civil partner) benefit (Yes)                              be completed if 8.11 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.13    Trustee/ participator underlying non-resident Co. (No)                                           be completed if 8.14 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.14    Trustee/ participator underlying non-resident Co. (Yes)                                          be completed if 8.13 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.15    Tax due at rate applicable to trusts (No)                                                        be completed if 8.16 is completed
                                                                                                               Must be blank if one of boxes 0.01, 0.02, 0.03 shows Y. Cannot
                                                                                    N   N   N   N     Y    N
TTF   8.16    Tax due at rate applicable to trusts (Yes)                                                       be completed if 8.15 is completed

                                                                                    N   N   N   N     Y    N
TTF   8.17    Has a valid vulnerable beneficiary election been made? (No)                                      Cannot be completed if 8.18 is completed

                                                                                    N   N   N   N     Y    N
TTF   8.18    Has a valid vulnerable beneficiary election been made? (Yes)                                     Cannot be completed if 8.17 is completed
TTF   9.0     Any other income                                                      N   N   N   N     Y    N   Must be blank if one of boxes 0.01-0.07 shows Y.
TTF   9B      Taxed income not included on return                                   N   N   N   N     Y    N   Must be blank if one of boxes 0.01-0.07 shows Y.




Version 1.1                                                                                     6 of 42                                                                           01/11/06
                                                                      2006/07 Validation Rules for Trust and Estate Returns




              Interest and alternative finance receipts from UK bank no tax
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.1     taken off
              Interest and alternative finance receipts from UK banks etc
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.2     amount after tax
              Interest and alternative finance receipts from UK banks etc -
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.3     tax taken off
              Interest and alternative finance receipts from UK banks etc -                                  Must = box 9.2 + box 9.3. Box 9.3 must = 9.4 @ lower
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.4     gross amount                                                                                   savings/cgt rate of 20%
TTF   9.5     Interest from UK unit trusts etc amount after tax.              N    N    Y   N      N     N                                                              Y

TTF   9.6     Interest from UK unit trusts etc - tax taken off                N    N    Y   N      N     N                                                              Y
                                                                                                             Must = box 9.5 + box 9.6. Box 9.6 must not exceed 9.7 @
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.7     Interest from UK unit trusts etc - gross amount                                                lower savings/cgt rate of 20%.
TTF   9.8     National savings                                                N    N    Y   N      N     N                                                              Y

TTF   9.9     First option bonds - amount after tax.                          N    N    Y   N      N     N                                                              Y

TTF   9.10    First option bonds - tax taken off                              N    N    Y   N      N     N                                                              Y
                                                                                                             Must = box 9.9 + box 9.10. Box 9.10 must = 9.11 @ lower
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.11    First option bonds - gross                                                                     savings /cgt rate of 20%.
TTF   9.12    Other UK sav and investment income - amount after tax           N    N    Y   N      N     N                                                              Y

TTF   9.13    Other UK sav and investment income - tax taken off              N    N    Y   N      N     N                                                              Y

TTF   9.14    Other UK sav and investment income - gross                      N    N    Y   N      N     N                                                              Y

TTF   9.15    Dividends from UK companies - distribution                      N    N    Y   N      N     N                                                              Y

TTF   9.16    Dividends from UK companies - tax credit                        N    N    Y   N      N     N                                                              Y
                                                                                                             Must = box 9.15 + box 916. Box 9.16 must = 9.17 @ lower
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.17    Dividends from UK companies - distribution + tax credit                                        dividend rate 10%
TTF   9.18    Dividends from UK unit trusts - distribution                    N    N    Y   N      N     N                                                              Y

TTF   9.19    Dividends from UKunit trusts - tax credit                       N    N    Y   N      N     N                                                              Y
                                                                                                             Must = box 9.18 + box 9.19. Box 9.19 must = 9.20 @ lower
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.20    Dividends from UK unit trusts - distribution + tax credit                                      dividend rate 10%
TTF   9.21    Scrip dividend from UK companies - dividend                     N    N    Y   N      N     N                                                              Y

TTF   9.22    Scrip dividend from UK companies - notional tax                 N    N    Y   N      N     N                                                              Y
                                                                                                             Must = box 9.21 + box 9.22. Box 9.22 must = 9.23 @ lower
                                                                              N    N    Y   N      N     N                                                              Y
TTF   9.23    Scrip dividend from UK companies - dividend + notional tax                                     dividend rate 10%
TTF   9.24    Divs and other qual. distrubutions rec'd by UUTs                N    N    Y   N      N     N                                                              Y

TTF   9.25    Scrip dividends received by UUTs                                N    N    Y   N      N     N                                                              Y




Version 1.1                                                                                 7 of 42                                                                         01/11/06
                                                                      2006/07 Validation Rules for Trust and Estate Returns




                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   9.26    Non qualifying distributions and loans written off - dividend

                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   9.27    Non qualifying distributions and loans written off - notional tax
              Non qualifying distributions and loans written off - dividend +                                If 9.26 and 9.27 are present 9.28 must = box 9.26 + box 9.27.
                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   9.28    tax                                                                                            9.27 if present must = 9.28 @ 10%
TTF   9.29    Gains on UK life policies - without notional tax                    N   N   Y   N     N    N                                                                    Y
              Gains on UK life policies - with notional tax-notional tax
                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   9.30    amount
                                                                                                             If 9.31 present then 9.30 must be present. 9.30 = 9.31 at
                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   9.31    Gains on UK life policies with notional tax - taxable amount                                   savings rate.
TTF   9.32    Other income amount after tax taken off                             N   N   Y   N     N    N                                                                    Y

TTF   9.33    Other income - tax taken off                                        N   N   Y   N     N    N                                                                    Y

TTF   9.34    Other income - amount before tax                                    N   N   Y   N     N    N   9.34 = 9.32 + 9.33. 9.33 must not exceed 9.32                    Y

TTF   9.35    Losses brought forward                                              N   N   Y   N     N    N                                                                    Y

TTF   9.36    Loss used in current year                                           N   N   Y   N     N    N   9.36 = lower of 9.34 and 9.35                                    Y

TTF   9.37    Loss carried forward                                                N   N   Y   N     N    N                                                                    Y

TTF   9.38    Deemed income etc.taxable                                           N   N   Y   N     N    N   May be negative
TTF   9.39    Company purchase of own shares - tax credit                         N   N   Y   N     N    N                                                                    Y
                                                                                                             If 9.40 present then 9.39 must be present, 9.39 must be 10% of
                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   9.40    Company purchase of own shares - taxable amount                                                9.40
TTF   9A.1    Amount of Standard Rate Band                                        N   N   Y   N     N    N   Must not exceed the maximum amount of SRB                        Y
TTF   10A     Claim for deductions and reliefs                                    N   N   N   N     Y    N   If present must be Y or N.
              Interest on loans and payments under alternative finance
                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   10.1A   arrangements taken out to pay inheritance tax
TTF   10.2A   Amount of annuities and other annual payments made                  N   N   Y   N     N    N                                                                    Y

                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   10.3A   Tax taken off from annuities and other annual payments
TTF   10.4A   Gross amount of annuity and other annual payments                   N   N   Y   N     N    N   Must = 10.2A + 10.3A. 10.3A must = 10.4A @ basic rate.           Y
TTF   10B     Valid vulnerable beneficiary election                               N   N   N   N     Y    N   If 10B is present 8.18 must be present
                                                                                                             If 10.1B is present 10B must be Y, 8.18 must be present and
                                                                                  N   N   Y   N     N    N                                                                    Y
TTF   10.1B   Amount of relief claimed                                                                       8.12 must be absent or zero
TTF   11.0    Annual payments made out of capital                                 N   N   N   N     Y    N   If present must be Y or N.
TTF   11.1    Amount of annual payment                                            N   N   Y   N     N    N                                                                    Y




Version 1.1                                                                                   8 of 42                                                                             01/11/06
                                                                     2006/07 Validation Rules for Trust and Estate Returns




TTF   11.2    Tax taken off for annual payments                              N    N    Y   N      N     N                                                                     Y

TTF   11.3    Gross amount for annual payments                               N    N    Y   N      N     N   11.3 = 11.1 + 11.2                                                Y

TTF   12.0    Increases in settlement funds                                  N    N    N   N      Y     N   If present must be Y or N.
TTF   12.1    Settlors name and address                                      N    N    N   N      N     Y
TTF   12.2    Description of asset                                           N    N    N   N      N     Y

TTF   12.3    Value of asset                                                 N    N    Y   N      N     N                                                                     Y
TTF   12.4    Settlors name and address                                      N    N    N   N      N     Y
TTF   12.5    Description of asset                                           N    N    N   N      N     Y

TTF   12.6    Value of asset                                                 N    N    Y   N      N     N                                                                     Y
TTF   12.7    Settlors name and address                                      N    N    N   N      N     Y
TTF   12.8    Description of asset                                           N    N    N   N      N     Y

TTF   12.9    Value of asset                                                 N    N    Y   N      N     N                                                                     Y

TTF   13.0    Part of income not liable to tax @ trust rate                  N    N    N   N      Y     N   If present must be Y or N.
TTF   13.7    Income at 10% - non discretionary                              N    N    Y   N      N     N   May only be present if 13.0 is present                            Y
                                                                                                            May only be present when 13.7 present. Must be equal to or less
                                                                             N    N    Y   N      N     N                                                                     Y
TTF   13.8    Trust management expenses applicable to 13.7                                                  than 13.7 @ 90%

              Income chargeable at lower rate applicable to beneficiaries    N    N    Y   N      N     N                                                                     Y
TTF   13.9    whose entitlement is not subject to discretion                                                May only be present when 13.0 is present
                                                                                                            May only be present when 13.9 present. Must be = to or less
              Trust management expenses applicable to the income in box      N    N    Y   N      N     N   than 13.9 @ 80%. If 13.7 present 13.10 cannot be present          Y
TTF   13.10   13.9                                                                                          unless 13.8 = (90% of 13.7)

              Income chargeable at the basic rate applicable to              N    N    Y   N      N     N                                                                     Y
TTF   13.11   beneficiaries whose entitlement is not subject to discretion                                  May only be present when 13.0 is present
                                                                                                            May only be present when 13.11 present. Must be = to or less
              Trust management expenses applicable to the income in box      N    N    Y   N      N     N   than 13.11 @ 78%. If 13.9 present 13.12 cannot be present         Y
TTF   13.12   13.11                                                                                         unless 13.10 = (80% of 13.9)
TTF   13.13   Income charged at 10% allocated to specific purposes           N    N    Y   N      N     N   May only be present if 13.0 is present                            Y
                                                                                                            May only be present when 13.13 present. Must be equal to or
                                                                             N    N    Y   N      N     N                                                                     Y
TTF   13.14   Trust management expenses applicable to 13.13                                                 less than 13.13 @ 90%
              Income chargeable at the lower rate allocated to specific
                                                                             N    N    Y   N      N     N                                                                     Y
TTF   13.15   purposes
                                                                                                            May only be present when 13.15 present. Must be = to or less
              Trust management expenses applicable to the income in box      N    N    Y   N      N     N   than 13.15 @ 80%. If 13.13 present 13.16 cannot be present        Y
TTF   13.16   13.15                                                                                         unless 13.14 = (90% of 13.13 )




Version 1.1                                                                                9 of 42                                                                                01/11/06
                                                                    2006/07 Validation Rules for Trust and Estate Returns




              Income chargeable at the basic rate allocated to specific
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   13.17   purposes
                                                                                                           May only be present when 13.17 present. Must be = to or less
              Trust management expenses applicable to the income in box      N   N    Y   N      N     N   than 13.17 @ 78%. If 13.15 present 13.18 cannot be present     Y
TTF   13.18   13.17                                                                                        unless 13.16 = (80% of 13.15)
TTF   13.19   Total amount of deductible trust management expenses           N   N    Y   N      N     N                                                                  Y
              Expenses set against income not liable at rate applicable to                                 Must = 13.8 + 13.10 + 13.12 + 13.14 + 13.16 + 13.18. Must be
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   13.20   trusts                                                                                       = to or less than 13.19
              Total income not liable to Uk tax and not included elsewhere
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   13.21   (non-resident trusts only)
TTF   14.0    Discretionary payments made to beneficiaries                   N   N    N   N      Y     N   If present must be Y or N.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      N     Y
TTF   14.1    Beneficiaries name                                                                           when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   14.2    Net of payment                                                                               when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      Y     N
TTF   14.2A   Beneficiary is a relevant child of live settlor                                              when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      N     Y
TTF   14.3    Beneficiaries name                                                                           when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   14.4    Net of payment                                                                               when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      Y     N
TTF   14.4A   Beneficiary is a relevant child of live settlor                                              when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      N     Y
TTF   14.5    Beneficiaries name                                                                           when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   14.6    Net of payment                                                                               when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      Y     N
TTF   14.6A   Beneficiary is a relevant child of live settlor                                              when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      N     Y
TTF   14.7    Beneficiaries name                                                                           when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   14.8    Net of payment                                                                               when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      Y     N
TTF   14.8A   Beneficiary is a relevant child of live settlor                                              when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    N   N      N     Y
TTF   14.9    Beneficiaries name                                                                           when 8.10 present.
                                                                                                           Can only be present when 14.0 Y present. Cannot be present
                                                                             N   N    Y   N      N     N                                                                  Y
TTF   14.10   Net of payment                                                                               when 8.10 present.




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                                                                                                             Can only be present when 14.0 Y present. Cannot be present
                                                                              N    N    N   N      Y     N
TTF   14.10A Beneficiary is a relevant child of live settlor                                                 when 8.10 present.
                                                                                                             Can only be present when 14.0 Y present. Cannot be present
                                                                              N    N    N   N      N     Y
TTF   14.11    Beneficiaries name                                                                            when 8.10 present.
                                                                                                             Can only be present when 14.0 Y present. Cannot be present
                                                                              N    N    Y   N      N     N                                                                Y
TTF   14.12    Net of payment                                                                                when 8.10 present.
                                                                                                             Can only be present when 14.0 Y present. Cannot be present
                                                                              N    N    N   N      Y     N
TTF   14.12A Beneficiary is a relevant child of live settlor                                                 when 8.10 present.
                                                                                                             Can only be present when 14.0 Y present. Cannot be present
                                                                              N    N    N   N      N     Y
TTF   14.13    Beneficiaries Name                                                                            when 8.10 present.
                                                                                                             Can only be present when 14.0 Y present. Cannot be present
                                                                              N    N    Y   N      N     N                                                                Y
TTF   14.14    Net of payment                                                                                when 8.10 present.
                                                                                                             Can only be present when 14.0 Y present. Cannot be present
                                                                              N    N    N   N      Y     N
TTF   14.14A Beneficiary is a relevant child of live settlor                                                 when 8.10 present.
TTF   14.15    Brought forward tax pool                                       N    N    Y   N      N     N                                                                Y
               Capital payments made to settlors relevant children during
                                                                              N    N    N   N      Y     N
TTF   15.0     settlers lifetime                                                                             If present must be Y or N.
TTF   15.1     Total capital payments made to relevant children               N    N    Y   N      N     N   May only be present when 15.0A is present                    Y

                                                                              N    N    N   N      Y     N
TTF   15A.0    Capital Transactions between the Trustees and the Settlors                                    If present must be Y or N.
TTF   15A.1    Date of loan                                                   N    N    N   Y      N     N

TTF   15A.2    Amount of loan                                                 N    N    Y   N      N     N                                                                Y

TTF   15A.3    Name of company                                                N    N    N   N      N     Y
TTF   15A.4    Registered office                                              N    N    N   N      N     Y
TTF   15A.5    Date of loan                                                   N    N    N   Y      N     N

TTF   15A.6    Amount of loan                                                 N    N    Y   N      N     N                                                                Y

TTF   15A.7    Name of company                                                N    N    N   N      N     Y
TTF   15A.8    Registered office                                              N    N    N   N      N     Y
TTF   15A.9    Date of loan                                                   N    N    N   Y      N     N
TTF   15A.10 Amount of loan                                                   N    N    Y   N      N     N                                                                Y

TTF   15A.11 Name of company                                                  N    N    N   N      N     Y
TTF   15A.12 Registered office                                                N    N    N   N      N     Y
             Trust non resident at any time or received capital from
                                                                              N    N    N   N      Y     N
TTF   16.0   another trust which is/has been non resident.                                                   If present must be Y or N.
             If 16 Q1 Yes - capital payments or benefits to/for
                                                                              N    N    N   N      Y     N
TTF   16.01  beneficiaries                                                                                   May only be present if 16.0 is present.
TTF   16.1     Total capital payments or value of benefits provided           N    N    Y   N      N     N   May only be present if 16.01 = Y.                            Y




Version 1.1                                                                                 11 of 42                                                                          01/11/06
                                                            2006/07 Validation Rules for Trust and Estate Returns




TTF   16.2    Name of beneficiary                                   Y    N    N   N      N     Y

TTF   16.3    Name of beneficiary                                   Y    N    N   N      N     Y
TTF   16.4    Address of beneficiary                                Y    N    N   N      N     Y
TTF   16.5    Address of beneficiary                                Y    N    N   N      N     Y
TTF   16.6    Amount/value of payment/benefit                       Y    N    Y   N      N     N   May only be present, if 16.1 present                                  Y

TTF   16.7    Amount/value of payment/benefit                       Y    N    Y   N      N     N   May only be present, if 16.1 present                                  Y

TTF   16.8    Name of beneficiary                                   Y    N    N   N      N     Y

TTF   16.9    Name of beneficiary                                   Y    N    N   N      N     Y
TTF   16.10   Address of beneficiary                                Y    N    N   N      N     Y
TTF   16.11   Address of beneficiary                                Y    N    N   N      N     Y
TTF   16.12   Amount/value of payment/benefit                       Y    N    Y   N      N     N   May only be present, if 16.1 present                                  Y

TTF   16.13   Amount/value of payment/benefit                       Y    N    Y   N      N     N   May only be present, if 16.1 present                                  Y

TTF   16.14   Name of beneficiary                                   Y    N    N   N      N     Y

TTF   16.15   Name of beneficiary                                   Y    N    N   N      N     Y
TTF   16.16   Address of beneficiary                                Y    N    N   N      N     Y
TTF   16.17   Address of beneficiary                                Y    N    N   N      N     Y
TTF   16.18   Amount/value of payment/benefit                       Y    N    Y   N      N     N   May only be present, if 16.1 present                                  Y

TTF   16.19   Amount/value of payment/benefit                       Y    N    Y   N      N     N   May only be present, if 16.1 present                                  Y

TTF   16.20   Name of Trust                                         N    N    N   N      N     Y

TTF   16.21   Date Trust set up                                     N    N    N   Y      N     N
TTF   16.22   Address of Trustee                                    N    N    N   N      N     Y
TTF   16.23   Amount of value received                              N    N    Y   N      N     N                                                                         Y

TTF   17.0    Self - Calculation?                                   N    N    N   N      Y     N   Must be Y or absent.
TTF   17.1    Total tax due for this year                           N    N    Y   N      N     N   May only be present when 17.0 = Y present.
TTF   17.2    Unpaid tax for earlier years                          N    N    Y   N      N     N   May only be present when 17.0 Y present.                              Y

TTF   17.3    Overpaid in earlier years                             N    N    N   N      Y     N   May only be present when 17.0 Y present.
TTF   17.4    Amount of tax overpaid for earlier years              N    N    Y   N      N     N   May only be present if 17.3 = Y                                       Y

TTF   17.5    Claim to reduce interim payments                      N    N    N   N      Y     N   May only be present when 17.0 Y present.
TTF   17.6    Payment on account for next year not needed           N    N    N   N      Y     N   May only be present when 17.0 Y present.
                                                                                                   May only be present when 17.0 Y present. If 17.5 is 'Y' 17.7
                                                                    N    N    Y   N      N     N   must be present. An entry of zero is treated as present. If 17.6 is   Y
TTF   17.7    Payments on account for next year                                                    'Y' 17.7 is zero or absent.




Version 1.1                                                                       12 of 42                                                                                   01/11/06
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                                                                                                           May only be present when 17.0 Y is present. If present must be
                                                                            N    N    N   N      Y     N
TTF   17.8    Tick if you are claiming a repayment for following year                                      Y or N
TTF   17.9    2007/2008 tax you are reclaiming now                          N    N    Y   N      N     N   May only be present when 17.8 Y present                              Y
TTF   17.10   Pension charges due                                           N    N    Y   N      N     N                                                                        Y
TTF   18.0    Repayment claimed                                             N    N    N   N      Y     N   If present must be Y or N.

                                                                            N    N    N   N      Y     N
TTF   18.1    Repayment to taxpayers' bank or building society account                                     If present must be Y or N.
TTF   18.2    Repayment to nominees bank or building society                N    N    N   N      Y     N   If present must be Y or N.
TTF   18.3    Bank or building society Name                                 N    N    N   N      N     Y
TTF   18.4    Name of Account Holder                                        N    N    N   N      N     Y   Max 28 characters.
TTF   18.5    Branch sort code                                              N    Y    N   N      N     N   If present, must be 6 characters in format 999999.
                                                                                                           If present, must be 8 numeric characters. If any of 18.3, 18.4,
                                                                            N    Y    N   N      N     N   18.5 or 18.6 present, all of them must be present. If 18.1 or 18.2
TTF   18.6    Account number                                                                               is Y, 18.3, 18.4, 18.5 and 18.6 must be present.
                                                                                                           a)Alpha-numeric (A-Z, 0-9, - and / only). b)Max 18 characters.
                                                                                                           c)No spaces between chars. d)If 18.7 present 18.3, 18.4, 18.5
                                                                            N    N    N   N      N     Y
                                                                                                           and 18.6 must be present. e)Alpha characters must be in upper
TTF   18.7    Building society reference                                                                   case.
TTF   18.8A   Taxpayer does not have bank account                           N    N    N   N      Y     N   Must be Y or N.
                                                                                                           a)Must be Y or N. b)If 18.0 is Y one of and only one of 18.1,
                                                                                                           18.2, 18.8A or 18.8B must be Y. c) If one of 18.1, 18.2, 18.8A or
                                                                            N    N    N   N      Y     N
                                                                                                           18.8B is Y, then 18.0 must be Y. d) One and only one of 18.1,
TTF   18.8B   Repayment to nominee                                                                         18.2, 18.8A or 18.9B may be Y.
                                                                                                           a) Must be Y or N b) If 18.9A is Y, one of 18.2 or 18.8B must be
                                                                            N    N    N   N      Y     N
TTF   18.9A   Repayment to Agent                                                                           Y.
TTF   18.9    Agents reference for taxpayer                                 N    N    N   N      N     Y   Max 20 characters.
TTF   18.10   Authorised person                                             N    N    N   N      N     Y   Name: Maximum 56 characters.

                                                                                                           a)If 18.11 is present 18.10 must be present. b)Intermediate
                                                                                                           blank lines not allowed except between address and postcode.
                                                                            N    N    N   N      N     Y   c)If 18.10 present 18.11 first line must be present. d)If line 4
                                                                                                           present line 1 must be present) e) If 18.2 or 18.8B is Y, 18.10
TTF   18.11   Agents address                                                                               and 18.11 must be present.
TTF   18.12   Signature                                                     N    N    N   N      N     N

TTF   19.1    Telephone number                                              N    Y    N   N      N     N

TTF   19.2    Agents telephone number                                       N    Y    N   N      N     N
TTF   19.3    Agents name and address                                       N    N    N   N      N     Y




Version 1.1                                                                               13 of 42                                                                                  01/11/06
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TTF   19.4    Agents ref for taxpayer                                       N    N    N   N      N     Y

TTF   20.0    Changes to trustees                                           N    N    N   N      Y     N   If present must be Y or N.
TTF   20.1    1st retiring trustee - name and address                       N    N    N   N      N     Y
TTF   20.2    2nd retiring trustee - name and address                       N    N    N   N      N     Y
TTF   20.3    3rd retiring trustee - name and address                       N    N    N   N      N     Y
TTF   20.4    4th retiring trustee - name and address                       N    N    N   N      N     Y
TTF   20.5    1st new trustee - name and address                            N    N    N   N      N     Y
TTF   20.6    2nd new trustee - name and address                            N    N    N   N      N     Y
TTF   20.7    3rd new trustee - name and address                            N    N    N   N      N     Y
TTF   20.8    4th new trustee - name and address                            N    N    N   N      N     Y
TTF   20.9    Existing trustee - 1st new address                            N    N    N   N      N     Y
TTF   20.10   Existing trustee - 2nd new address                            N    N    N   N      N     Y
TTF   20.11   Existing trustee - 3rd new address                            N    N    N   N      N     Y
TTF   20.12   Existing trustee - 4th new address                            N    N    N   N      N     Y
TTF   21.1    If personal rep, date of death                                N    N    N   Y      N     N

TTF   21.2    Date administration period ceased                             N    N    N   Y      N     N   Must be within return year
              Tick if administration period ceased in year and continuing
                                                                            N    N    N   N      Y     N
TTF   21.3    trust                                                                                        If present must be Y or N.
TTF   21.4    If Trustee and trust terminated date of termination           N    N    N   Y      N     N   Must be within return year
TTF   21.5    Estimated figures present                                     N    N    N   N      Y     N   If present must be Y or N.
TTF   21.6    Amount refunded by HMRC/ BA                                   N    N    Y   N      N     N                                Y

TTF   21.7    Avoidance Scheme Ref. No.                                     Y    Y    N   N      N     N   Maximum 8 digits
TTF   21.8    Year for Tax Advantage for Avoidance Scheme                   Y    Y    N   N      N     N
              Business Premises Renovation Allowance (Capital
                                                                            N    N    Y   N      N     N
TTF   21.9    allowance)
              Business Premises Renovation Allowance (Balancing
                                                                            N    N    Y   N      N     N
TTF   21.10   charge)
TTF   21.11   Additional information                                        N    N    N   N      N     Y

TTF   22.1    Declaration                                                   N    N    N   N      N     N

TTF   22.2    Name                                                          N    N    N   N      N     Y

TTF   22.3    Capacity in which signed                                      N    N    N   N      N     Y




Version 1.1                                                                               14 of 42                                          01/11/06
                                                                      2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                                    Positive only

                                                                                                                                                                                                    Mandatory

                                                                                                                                                                                                                 Error No
                                                                                            Check
       BoxNo                         Description                      Iter Num   £   date         Text                                   Validation
                                                                                             box
Form

01     1.1     Name of business                                        N    N    N    N      N     Y     Maximum 28 characters. Must be present.
01     1.2     Description of business                                 N    N    N    N      N     Y     Name maximum 28 characters. Must be present.
01     1.3     Address of business                                     N    N    N    N      N     Y

01     1.4     Accounting period start                                 N    N    N    Y      N     N

01     1.5     Accounting period end                                   N    N    N    Y      N     N     Must be the same as or later than 1.4
01     1.6     Tick if details have changed                            N    N    N    N      Y     N     If present must be Y or N                                                      Y

01     1.7     Date of commencement                                    N    N    N    Y      N     N     If present must be between 6 April 2004 and 5 April 2007 inclusive
                                                                                                         If present must be within return year. If present must be the same as or
                                                                       N    N    N    Y      N     N
01     1.8     Date of cessation                                                                         later than 1.7

                                                                       N    N    N    N      Y     N
01     1.10    Relevant accounting periods on last years return                                          If present must be Y or N
               Tick if your accounts do not cover the period from
                                                                       N    N    N    N      Y     N
01     1.11    the last accounting date                                                                  If present must be Y or N
01     1.12    Tick if accounting date changed                         N    N    N    N      Y     N     If present must be Y or N

                                                                       N    N    N    N      Y     N
01     1.13    Tick if accounting date changed (2 or more times)                                         If present must be Y or N
01     1.14    Ca - Motor cars                                         N    N    Y    N      N     N                                                                                    Y

01     1.15    Balancing charges for motor cars                        N    N    Y    N      N     N                                                                                    Y

01     1.16    Ca - Other business plant and machinery                 N    N    Y    N      N     N                                                                                    Y
               Balancing charges for other business plant &
                                                                       N    N    Y    N      N     N                                                                                    Y
01     1.17    machinery
01     1.18    Ca agricultural or industrial buildings allowance       N    N    Y    N      N     N                                                                                    Y
               Balancing charges for agricultural or buildings
                                                                       N    N    Y    N      N     N                                                                                    Y
01     1.19    allowance
01     1.20    Ca other capital allowances claimed this year           N    N    Y    N      N     N                                                                                    Y

01     1.21    Balancing charges for other capital allowances          N    N    Y    N      N     N                                                                                    Y

01     1.22    Total captial allowances/ balancing allowances          N    N    Y    N      N     N     Must = boxes 1.14 + 1.16 + 1.18 + 1.20                                         Y

               Tick box 1.22A if 1.22 includes enhanced capital        N    N    N    N      Y     N
01     1.22A   allowances for environmentally friendly expenditure.                                      If present must be Y or N




Version 1.1                                                                                   15 of 42                                                                                                          01/11/06
                                                                  2006/07 Validation Rules for Trust and Estate Returns




                                                                                                   Must = boxes 1.15 + 1.17 + 1.19 + 1.21. (1.24 minus 1.23) times days in
                                                                   N    N    Y   N     N     N                                                                                 Y
                                                                                                   return year divided by days in period which begins on 1.4 and ends on 1.5
01    1.23    Total balancing charges                                                              must be less than Small Turnover Limit (currently £15000).
01    1.24    Turnover below £15000                                N    N    Y   N     N     N                                                                                 Y

01    1.25    Expenses                                             N    N    Y   N     N     N                                                                                 Y

01    1.26    Net profit or loss                                   N    N    Y   N     N     N     May be negative - Must = 1.24 minus 1.25
01    1.27    Do figures include vat?                              N    N   N    N     Y     N     If present must be Y or N
01    1.28    Do figures exclude vat                               N    N   N    N     Y     N     If present must be Y or N. Cannot be present if 1.27 = Y
01    1.29    Sales/business income                                N    N    Y   N     N     N     If 1.29 present 1.24, 1.25 and 1.26 must be absent.                         Y

01    1.30    Disallowable cost of sales                           N    N    Y   N     N     N     May be negative
              Disallowable construction industry sub contractor
                                                                   N    N    Y   N     N     N                                                                                 Y
01    1.31    costs
01    1.32    Disallowable other direct costs                      N    N    Y   N     N     N                                                                                 Y

01    1.33    Disallowable employee costs                          N    N    Y   N     N     N                                                                                 Y

01    1.34    Disallowable premises costs                          N    N    Y   N     N     N     May be negative
01    1.35    Disallowable repairs                                 N    N    Y   N     N     N     May be negative
01    1.36    Disallowable general administrative expenses         N    N    Y   N     N     N                                                                                 Y

01    1.37    Disallowable motor expenses                          N    N    Y   N     N     N                                                                                 Y

01    1.38    Disallowable travel and subsistence                  N    N    Y   N     N     N                                                                                 Y

01    1.39    Disallowable advertising Etc.                        N    N    Y   N     N     N                                                                                 Y

01    1.40    Disallowable legal and professional costs            N    N    Y   N     N     N     May be negative
01    1.41    Disallowable bad debts                               N    N    Y   N     N     N     May be negative
              Disallowable interest and alternative finance
                                                                   N    N    Y   N     N     N
01    1.42    payments                                                                             May be negative
01    1.43    Disallowable other finance charges                   N    N    Y   N     N     N     May be negative
01    1.44    Disallowable depreciation                            N    N    Y   N     N     N     May be negative
01    1.45    Disallowable other expenses                          N    N    Y   N     N     N     May be negative
01    1.46    Cost of sales                                        N    N    Y   N     N     N     May be negative
01    1.47    Contruction industry sub contrator costs             N    N    Y   N     N     N                                                                                 Y

01    1.48    Other direct costs                                   N    N    Y   N     N     N                                                                                 Y




Version 1.1                                                                             16 of 42                                                                                   01/11/06
                                                           2006/07 Validation Rules for Trust and Estate Returns




01    1.49    Gross profit/(loss)                           N    N    Y   N     N     N     May be negative. 1.49 = 1.29 minus (1.46 + 1.47 + 1.48)
01    1.50    Other income/profits                          N    N    Y   N     N     N     If 1.50 present 1.24, 1.25 and 1.26 must be absent. If 1.50 present          Y

01    1.51    Employee costs                                N    N    Y   N     N     N                                                                                  Y

01    1.52    Premises costs                                N    N    Y   N     N     N     May be negative
01    1.53    Repairs                                       N    N    Y   N     N     N     May be negative
01    1.54    General administrative expenses               N    N    Y   N     N     N                                                                                  Y

01    1.55    Motor expenses                                N    N    Y   N     N     N                                                                                  Y

01    1.56    Travel and subsistence                        N    N    Y   N     N     N                                                                                  Y

01    1.57    Advertising Etc                               N    N    Y   N     N     N                                                                                  Y

01    1.58    Legal and professional costs                  N    N    Y   N     N     N     May be negative
01    1.59    Bad debts                                     N    N    Y   N     N     N     May be negative
01    1.60    Interest                                      N    N    Y   N     N     N     May be negative
01    1.61    Other finance charges                         N    N    Y   N     N     N     May be negative
01    1.62    Depreciation Etc.                             N    N    Y   N     N     N     May be negative
01    1.63    Other expenses                                N    N    Y   N     N     N     May be negative
                                                                                            1.64 = 1.51 + 1.52 + 1.53 + 1.54 + 1.55 + 1.56 + 1.57 + 1.58 + 1.59 + 1.60
                                                            N    N    Y   N     N     N
01    1.64    Total expenses                                                                + 1.61 + 1.62 + 1.63. May be negative.
01    1.65    Net profit/(loss)                             N    N    Y   N     N     N     May be negative. 1.65 = 1.49 + 1.50 minus 1.64.
                                                                                            1.66 = 1.30 + 1.31 + 1.32 + 1.33 + 1.34 + 1.35 + 1.36 + 1.37 + 1.38 + 1.39
                                                            N    N    Y   N     N     N
01    1.66    Disallowable expenses                                                         + 1.40 + 1.41 + 1.42 + 1.43 + 1.44 + 1.45. May be negative.
              Good etc. taken for personal use and other
                                                            N    N    Y   N     N     N                                                                                  Y
01    1.67    adjustments which increase profits
01    1.68    Balancing charges                             N    N    Y   N     N     N                                                                                  Y

01    1.69    Total additions to net profit                 N    N    Y   N     N     N     1.69 = 1.66 + 1.67 + 1.68. May be negative.
01    1.70    Capital allowances                            N    N    Y   N     N     N                                                                                  Y

01    1.71    Deductions from net profit                    N    N    Y   N     N     N                                                                                  Y

01    1.72    Total deductions from net profit              N    N    Y   N     N     N     1.72 = 1.70 + 1.71                                                           Y
                                                                                            May be negative. If present 1.24, 1.25 and 1.26 must be absent. Must =
                                                            N    N    Y   N     N     N
01    1.73    Net profit/(loss) for tax purposes                                            1.65 + 1.69 - 1.72.
01    1.74    Income tax basis period begins                N    N   N    Y     N     N                                                                                  Y

01    1.75    Income tax basis period ends                  N    N   N    Y     N     N     Must be the same as or later than 1.74                                       Y




Version 1.1                                                                      17 of 42                                                                                    01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




              Profit or loss from this account (from box 1.26 or                                    May be negative. If 1.10 = "N" then a) If 1.24 and/or 1.26 present 1.76 =
                                                                    N    N    Y   N     N     N
01    1.76    1.73).                                                                                1.26. b) If 1.24 and/or 1.26 absent 1.76 = 1.73.
01    1.77    Adjusted profits for this basis period                N    N    Y   N     N     N     May be negative
01    1.78    Overlap profit brought forward                        N    N    Y   N     N     N                                                                                     Y

01    1.79    Overlap relief used this year                         N    N    Y   N     N     N                                                                                     Y

01    1.80    Overlap profit carried forward                        N    N    Y   N     N     N     Must be greater than or equal to 1.78 - 1.79.                                   Y

01    1.81    Averaging for farmers                                 N    N    Y   N     N     N     May be negative.
                                                                                                    1.76 + 1.77 - 1.79 is negative or zero and 1.81 is absent or zero then 1.83
                                                                                                    must be absent or zero. 1.76 + 1.77 + 1.79 is negative or zero and 1.81 is
                                                                    N    N    Y   N     N     N                                                                                     Y
                                                                                                    present and greater than 0 then 1.83 = 1.81. If 1.76 + 1.77 - 1.79 is
01    1.83    Net profit                                                                            positive then 1.83 must equal the sum + 1.81
                                                                                                    1.76 + 1.77 - 1.79 is negative or zero then 1.84 = the positive equivalent of
                                                                    N    N    Y   N     N     N     the sum or zero. If 1.76 + 1.77 - 1.79 is positive then 1.84 must be absent     Y
01    1.84    Allowable loss                                                                        or zero.
01    1.85    Loss offset against other income for return year      N    N    Y   N     N     N     Must not exceed 1.84                                                            Y

01    1.86    Loss to carry back                                    N    N    Y   N     N     N     Must not exceed 1.84                                                            Y

01    1.87    Loss to carry forward                                 N    N    Y   N     N     N     1.87 must not exceed 1.84 minus (1.85 + 1.86)                                   Y

01    1.88    Losses brought forward                                N    N    Y   N     N     N                                                                                     Y

01    1.89    Losses brought forward and used this year             N    N    Y   N     N     N     Must not exceed 1.83                                                            Y

01    1.90    Taxable profit after losses brought forward           N    N    Y   N     N     N     1.90 = 1.83 minus 1.89                                                          Y

01    1.91    Any other business income                             N    N    Y   N     N     N                                                                                     Y

01    1.92    Total taxable profits from this business              N    N    Y   N     N     N     If 1.93 = N then 1.92 = 1.90 + 1.91                                             Y

01    1.93    Provisional figure in 1.92                            N    N   N    N     Y     N     If present must be Y or N.                                                      Y

                                                                    N    N    Y   N     N     N                                                                                     Y
01    1.97    Deductions made by contractors on account of tax
              Tax deducted from trading income (other than
                                                                    N    N    Y   N     N     N                                                                                     Y
01    1.98    subcontractor tax deductions)
01    1.99    Plant machinery and motor vehicles                    N    N    Y   N     N     N                                                                                     Y

01    1.100   Other fixed assets                                    N    N    Y   N     N     N                                                                                     Y

01    1.101   Stock and work in progress                            N    N    Y   N     N     N                                                                                     Y

01    1.102   Debtors/prepayments and other current assets          N    N    Y   N     N     N                                                                                     Y

01    1.103   Bank/building society balances                        N    N    Y   N     N     N                                                                                     Y

01    1.104   Cash in hand                                          N    N    Y   N     N     N                                                                                     Y




Version 1.1                                                                              18 of 42                                                                                       01/11/06
                                                           2006/07 Validation Rules for Trust and Estate Returns




01    1.105   Total assets                                  N    N    Y   N     N     N     = 1.99 + 1.100 + 1.101 + 1.102+ 1.103 + 1.104          Y

01    1.106   Trade creditors and accruals                  N    N    Y   N     N     N                                                            Y

01    1.107   Loans and overdrawn bank accounts             N    N    Y   N     N     N                                                            Y

01    1.108   Other liabilities                             N    N    Y   N     N     N                                                            Y

01    1.109   Total liabilities                             N    N    Y   N     N     N     = 1.106 + 1.107 + 1.108                                Y

01    1.110   Net business assets                           N    N    Y   N     N     N     = 1.105 minus 1.109 may be negative
01    1.111   Balance at start of period                    N    N    Y   N     N     N     May be negative
01    1.112   Net profit/(loss)                             N    N    Y   N     N     N     May be negative
01    1.113   Capital introduced                            N    N    Y   N     N     N                                                            Y

01    1.114   Drawings                                      N    N    Y   N     N     N                                                            Y

01    1.115   Capital account - balance at end of period    N    N    Y   N     N     N     Must = 1.111 + 1.112 + 1.113 - 1.114 may be negative
01    1.116   Additional Information                        N    N   N    N     N     Y                                                            Y




Version 1.1                                                                      19 of 42                                                              01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                                         Positive only

                                                                                                                                                                                                         Mandatory

                                                                                                                                                                                                                     Error No
                                                                                                               Check
          BoxNo                                   Description                                Iter Num £ date           Text                           Validation
                                                                                                                box
Form
                  Interest and alternative finance receipts from UK banks Etc. without tax
                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.1      taken off

                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.2      Interest and alternative finance receipts from UK banks Etc after tax
                  Uk tax taken off from interest and alternative finance receipts from UK
                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.3      banks Etc
                                                                                                                              1L.4 = 1L.2 + 1L.3. 1L.3 = 1L.4 @ lower savings/cgt rate
                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.4      Interest and alternative finance receipts from UK banks Etc before tax                                      20%
01L     1L.5A     National Savings after tax                                                 N   N   Y   N      N       N                                                                    Y

01L     1L.5B     UK tax taken off from National Savings                                     N   N   Y   N      N       N                                                                    Y

01L     1L.5      National savings - taxable amount                                          N   N   Y   N      N       N                                                                    Y

01L     1L.6      Interest from UK authorised unit trusts after tax                          N   N   Y   N      N       N                                                                    Y

01L     1L.7      UK tax taken off from interest from UK authorised unit trusts              N   N   Y   N      N       N                                                                    Y
                                                                                                                              1L.8 = 1L.6 + 1L.7. If 1L.7 present 1L.6 = 1L.8 @ lower
                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.8      Interest from UK authorised unit trusts before tax                                                          savings/cgt rate 20%
01L     1L.9      Other income from UK savings and investments after tax                     N   N   Y   N      N       N                                                                    Y

                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.10     UK tax taken off from other income from UK savings and investments
                                                                                                                              1L.11 = 1L.9+1L.10. If 1L.9 present 1L.10 = 1L.11 @
                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.11     Other income from UK savings and investments before tax                                                     lower savings/cgt rate 20%
01L     1L.12     Total UK tax                                                               N   N   Y   N      N       N     1L.12 = 1L.3 + 1L5.B + 1L.7+ 1L.10                             Y

01L     1L.13     Total UK interest and other savings before tax                             N   N   Y   N      N       N     1L.13 = 1L.1 + 1L.4 + 1L.5 +1L.8 + 1L.11                       Y

01L     1L.14     Accrued income scheme positive                                             N   N   Y   N      N       N                                                                    Y

01L     1L.15     Accruedincome scheme negative                                              N   N   Y   N      N       N                                                                    Y

01L     1L.16     Accrued income scheme                                                      N   N   Y   N      N       N     Must = 1L.14 - 1L.15. May be negative.
01L     1L.17     Total UK interest and other savings                                        N   N   Y   N      N       N     Must = 1L.13 + or - 1L.16. May be negative.
01L     1L.18     Divs from UK companies                                                     N   N   Y   N      N       N                                                                    Y

01L     1L.19     Tax credit on divs from UK companies                                       N   N   Y   N      N       N                                                                    Y
                                                                                                                              1L.19 = 1L.20 @ lower dividend rate (10%). 1L.20 =
                                                                                             N   N   Y   N      N       N                                                                    Y
01L     1L.20     Divs from UK coys + tax credits                                                                             1L.18+1L.19




Version 1.1                                                                                  20 of 42                                                                                                    01/11/06
                                                                2006/07 Validation Rules for Trust and Estate Returns




01L     1L.21   Divs from UK AUTs                                                      N   N   Y   N   N     N                                                              Y

01L     1L.22   Tax credit on divs from UK AUTs                                        N   N   Y   N   N     N                                                              Y
                                                                                                                 1L.22 = 1L.23 @ lower dividend rate (10%). 1L.23 = 1L.21
                                                                                       N   N   Y   N   N     N                                                              Y
01L     1L.23   Divs from UK AUTs + tax credits                                                                  + 1L.22
01L     1L.24   Total Tax Credits                                                      N   N   Y   N   N     N   1L.24 = 1L.19+1L.22                                        Y

01L     1L.25   Total dividends/distributions + credit                                 N   N   Y   N   N     N   1L.25 = 1L.20+1L.23                                        Y

01L     1L.26   Stock dividends from UK companies                                      N   N   Y   N   N     N                                                              Y

01L     1L.27   Notional income tax on stock dividends from UK companies               N   N   Y   N   N     N                                                              Y

                                                                                       N   N   Y   N   N     N                                                              Y
01L     1L.28   Stock dividends from UK companies plus notional income tax                                       1L.27 = 1L.28 @ lower rate (20%) 1L.28 = 1L.26 + 1L.27
01L     1L.36   Notional tax on non-qualifying distributions and loans written off     N   N   Y   N   N     N                                                              Y

01L     1L.37   Non-qualifying distributions and loans written off plus notional tax   N   N   Y   N   N     N   1L.36 = 1L.37 @ LR (20%)                                   Y

01L     1L.38   Total notional income tax                                              N   N   Y   N   N     N   1L.38 = 1L.27 + 1L.36                                      Y
01L     1L.39   Total dividends plus notional income tax                               N   N   Y   N   N     N   1L.39 = 1L.28 + 1L.37                                      Y
01L     1L.40   Non UK interest                                                        N   N   Y   N   N     N                                                              Y

01L     1L.41   Foreign tax deducted from non UK interest                              N   N   Y   N   N     N                                                              Y

01L     1L.42   UK tax deducted from non UK interest                                   N   N   Y   N   N     N                                                              Y

01L     1L.43   Non UK interest before tax deducted                                    N   N   Y   N   N     N   1L.43 = 1L.40 + 1L.41 + 1L.42                              Y

01L     1L.44   Other foreign source income                                            N   N   Y   N   N     N                                                              Y
01L     1L.45   Foreign tax deducted from other foreign source income                  N   N   Y   N   N     N                                                              Y

01L     1L.46   UK tax deducted from other foreign source income                       N   N   Y   N   N     N                                                              Y

01L     1L.47   Other foreign source income from tax                                   N   N   Y   N   N     N   1L.47 = 1L.44 + 1L.45 + 1L.46                              Y

01L     1L.48   Dividends from overseas sources                                        N   N   Y   N   N     N                                                              Y

01L     1L.49   Foreign tax deducted from divs from overseas                           N   N   Y   N   N     N                                                              Y

01L     1L.50   UK tax deducted from divs from overseas                                N   N   Y   N   N     N                                                              Y

01L     1L.51   Total divs from overseas+ tax                                          N   N   Y   N   N     N   1L.51 = 1L.48+1L.49+1L.50                                  Y

01L     1L.52   Total foreign tax taken off                                            N   N   Y   N   N     N   1L.52 = 1L.41 + 1L.45 + 1L.49                              Y

01L     1L.53   Total UK tax taken off                                                 N   N   Y   N   N     N   1L.53 = 1L.42 + 1L.46                                      Y

01L     1L.54   Total non-UK income before tax                                         N   N   Y   N   N     N   1L.54 = 1L.43 + 1L.47 + 1L.51                              Y

01L     1L.55   Total income from personal funds at Lloyds                             N   N   Y   N   N     N   1L.55 = 1L.17 + 1L.25 + 1L.39 + 1L.54                      Y




Version 1.1                                                                            21 of 42                                                                                 01/11/06
                                                                 2006/07 Validation Rules for Trust and Estate Returns




01L     1L.57    Compensation receipts                                                N    N   Y   N    N     N                                                              Y

01L     1L.58    Other Lloyds non-syndicate income                                    N    N   Y   N    N     N                                                              Y

01L     1L.58A   Syndicate profit                                                     N    N   Y   N    N     N                                                              Y

01L     1L.58B   Syndicate foreign tax                                                N    N   Y   N    N     N                                                              Y

01L     1L.58C   Net withdrawal from Special Reserve Fund                             N    N   Y   N    N     N                                                              Y

01L     1L.58D   Stop loss recoveries                                                 N    N   Y   N    N     N                                                              Y

01L     1L.58E   Repayment of foreign tax prev allowed by deduction                   N    N   Y   N    N     N                                                              Y
                                                                                                                  1L.59 = 1L.57 + 1L.58 + 1L.58A + 1L.58B + 1L.58C +
                                                                                      N    N   Y   N    N     N                                                              Y
01L     1L.59    Total other Lloyds personal income                                                               1L.58D + 1L.58E
01L     1L.60    Total Lloyd incomings (Other Lloyds receipts)                        N    N   Y   N    N     N   1L.60 = 1L.55 + 1L.59                                      Y

01L     1L.62    Bank guarantee/letter of credit fees                                 N    N   Y   N    N     N                                                              Y

01L     1L.63    Aggregate syndicate loss                                             N    N   Y   N    N     N                                                              Y

01L     1L.64    Lloyds member's associations expenses                                N    N   Y   N    N     N                                                              Y

01L     1L.66    Personal Quota share premiums                                        N    N   Y   N    N     N                                                              Y
                 Interest on loans and alternative finance arrangements to fund
                                                                                      N    N   Y   N    N     N                                                              Y
01L     1L.68    underwriting
01L     1L.68A   Net transfer to Special Reserve Fund                                 N    N   Y   N    N     N                                                              Y

01L     1L.69    Member's agent salary and commission                                 N    N   Y   N    N     N                                                              Y

01L     1L.70    Accountancy fees                                                     N    N   Y   N    N     N                                                              Y

01L     1L.71    Other Lloyds expenses                                                N    N   Y   N    N     N                                                              Y
                                                                                                                  1L.72 = 1L.62 + 1L.63 + 1L.64 + 1L.66 + 1L.68 + 1L.68A +
                                                                                      N    N   Y   N    N     N                                                              Y
01L     1L.72    Total non-syndicate expences and losses                                                          1L.69 + 1L.70 + 1L.71
01L     1L.73    Foreign tax on personal fund income                                  N    N   Y   N    N     N   = 1L.52                                                    Y

01L     1L.74    US federal tax                                                       N    N   Y   N    N     N                                                              Y

01L     1L.75    Canadian federal tax                                                 N    N   Y   N    N     N                                                              Y

01L     1L.76    Syndicate foreign tax                                                N    N   Y   N    N     N   = 1L.58B                                                   Y

01L     1L.77    Additional payments of foreign tax                                   N    N   Y   N    N     N                                                              Y

01L     1L.78    Lloyds foreign tax pool                                              N    N   Y   N    N     N   1L.78 = 1L.73 + 1L.74 + 1L.75 + 1L.76 + 1L.77              Y

01L     1L.79    Refunds of foreign tax for which tax credit relief was given         N    N   Y   N    N     N                                                              Y

01L     1L.82    Net loss before foreign tax                                          N    N   Y   N    N     N   = 1L.72 - 1L.60 (if negative = blank)                      Y

01L     1L.83    If foreign tax claimed as a deduction                                N    N   Y   N    N     N   If 1L.82 present then 1L.83 if present = 1L.78             Y




Version 1.1                                                                            22 of 42                                                                                  01/11/06
                                                             2006/07 Validation Rules for Trust and Estate Returns




01L     1L.84   Loss for return year                                              N    N   Y   N    N     N   1L.84 = 1L.82 + 1L.83                                         Y

01L     1L.85   Loss offset against other income of return                        N    N   Y   N    N     N   1L.85 Must not be greater than 1L.84                          Y

01L     1L.86   Loss to carry back                                                N    N   Y   N    N     N   1L.86 Must not be greater than (1L.84 - 1L.85)                Y

01L     1L.87   Loss to carry forward                                             N    N   Y   N    N     N   Must not exceed 1L.84 - (1L85 + 1L.86)                        Y

                                                                                  N    N   Y   N    N     N                                                                 Y
01L     1L.88   Net profit                                                                                    1L.88 = 1L.60 Minus 1L.72 If positive. If negative or 0 = 0
01L     1L.89   Unused trading losses brought forward from earlier years          N    N   Y   N    N     N   Must not exceed 1L.88                                         Y

01L     1L.90   If foreign tax claimed as a deduction                             N    N   Y   N    N     N   If 1L.88 present then 1L.90 = 1L.78                           Y

01L     1L.91   Total taxable profits from membership of Lloyds                   N    N   Y   N    N     N   1L.91 = 1L.88 minus (1L.89 + 1L.90)                           Y
01L     1L.92   Additional Information                                            N    N   N   N    N     Y




Version 1.1                                                                        23 of 42                                                                                     01/11/06
                                                                     2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                                                   Mandatory


                                                                                                                                                                                                                 Error No
                                                                                                                                                                                        Positive
                                                                                        Check




                                                                                                                                                                                         only
        BoxNo                    Description                  Iter    Num    £   date           Text                                      Validation
                                                                                         box
Form

02     2.1      Partnership reference number                   N       N     N    N      N       Y     Must be a ten digit number
02     2.2      Partnership activity                           N       N     N    N      N       Y

02     2.3      Date commenced as partner                      N       N     N    Y      N       N     Must be within return year.
02     2.4      Date ceased as partner                         N       N     N    Y      N       N     Must be within return year must be the same as or later than date at 2.3
02     2.5      Income tax basis period begins                 N       N     N    Y      N       N
                                                                                                       Not later than return year end Must be absent if 2.5 absent. If present must
                                                               N       N     N    Y      N       N
02     2.6      Income tax basis period ends                                                           be the same as or later than 2.5.

                                                               N       N     Y    N      N       N
02     2.7      Trusts share of partnership profit or loss                                             May be negative.
02     2.8      Adjustment for basis period                    N       N     Y    N      N       N     May be negative. If present 2.5 must be present.
02     2.9      Overlap profit brought forward                 N       N     Y    N      N       N                                                                                         Y

02     2.10     Overlap profit used this year                  N       N     Y    N      N       N                                                                                         Y

02     2.11     Overlap profit carried forward                 N       N     Y    N      N       N     Must be greater than or equal to 2.9 minus 2.10                                     Y
02     2.12     Adjustment for farmers averaging               N       N     Y    N      N       N     May be negative.
                                                                                                       If 2.7 + 2.8 - 2.10 is negative or zero and 2.12 is absent or zero then 2.13
                                                                                                       must be absent or zero. If 2.7 + 2.8 + 2.10 is negative or zero and 2.12 is
                                                               N       N     Y    N      N       N                                                                                         Y
                                                                                                       present and greater than 0 then 2.13 = 2.12. If 2.7 + 2.8 - 2.10 is positive
02     2.13     Net profit for year                                                                    then 2.13 must equal the sum + 2.12
                                                                                                       If 2.7 + 2.8 - 2.10 is negative or zero then 2.14 = the positive equivalent of
                                                               N       N     Y    N      N       N     the sum or zero. If 2.7 + 2.8 - 2.10 is positive then 2.14 must be absent or        Y
02     2.14     Allowable loss for year                                                                zero.

                                                               N       N     Y    N      N       N                                                                                         Y
02     2.15     2006/07 loss set off against other income                                              May not exceed 2.14
02     2.16     Losses carried back                            N       N     Y    N      N       N     May not exceed 2.14 less 2.15                                                       Y

02     2.17     Losses carried forward                         N       N     Y    N      N       N     Must not exceed 2.14 minus (2.15 + 2.16)                                            Y
02     2.18     Losses brought forward from last year          N       N     Y    N      N       N                                                                                         Y
02     2.19     Brought forward losses used this year          N       N     Y    N      N       N     Must not exceed 2.13                                                                Y

                                                               N       N     Y    N      N       N                                                                                         Y
02     2.20     Taxable profit after losses brought forward                                            Must = 2.13 - 2.19
                Amounts affecting taxable profit not
                                                               N       N     Y    N      N       N                                                                                         Y
02     2.21     included in accounts
02     2.22     Total taxable profit from this business        N       N     Y    N      N       N     Must = 2.20 + 2.21                                                                  Y




Version 1.1                                                                                  24 of 42                                                                                                          01/11/06
                                                               2006/07 Validation Rules for Trust and Estate Returns




              Tick if the partnership had any investment
                                                           N     N     N    N     Y     N
02     2.23   income                                                                         If present If present must be Y or N
02     2.24   Losses on other income                       N     N     Y    N     N     N                                           Y
02     2.25   Additional information                       N     N     N    N     N      Y




Version 1.1                                                                           25 of 42                                          01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                                          Positive only

                                                                                                                                                                                                          Mandatory
                                                                                                                                                                                                                      Error No
                                                                                                    Check
        BoxNo                             Description                         Iter Num   £   date           Text                                Validation
                                                                                                     box
Form

03     3.01     Is your income from furnished holiday lettings?               N    N     N    N      Y       N     If present must be Y or N
03     3.1      Income from furnished holiday lettings                        N    N     Y    N      N       N                                                                                Y

03     3.2      Rent rates insurances and ground rents Etc.                   N    N     Y    N      N       N                                                                                Y

03     3.3      Repairs and renewals                                          N    N     Y    N      N       N                                                                                Y

03     3.4      Finance charges including interest                            N    N     Y    N      N       N                                                                                Y

03     3.5      Legal and professional costs                                  N    N     Y    N      N       N                                                                                Y

03     3.6      Cost of services provided, including wages                    N    N     Y    N      N       N                                                                                Y

03     3.7      Other expenses                                                N    N     Y    N      N       N                                                                                Y

03     3.8      Total                                                         N    N     Y    N      N       N     3.8 = 3.2 + 3.3 + 3.4 + 3.5 + 3.6 + 3.7                                    Y

03     3.9      Net profit                                                    N    N     Y    N      N       N     May be negative 3.9 = 3.1 minus 3.8
03     3.10     Private use                                                   N    N     Y    N      N       N     Must not exceed 3.8                                                        Y

03     3.11     Balancing charges                                             N    N     Y    N      N       N                                                                                Y

03     3.12     Total of boxes 3.10 and 3.11                                  N    N     Y    N      N       N     3.12 = 3.10 + 3.11                                                         Y

03     3.13     Capital allowances                                            N    N     Y    N      N       N                                                                                Y

                                                                              N    N     N    N      Y       N
03     3.13A    Captial allowances for environmentally friendly expenditure                                        If present must be Y or N
                                                                                                                   If 3.9 + 3.12 minus 3.13 = positive or zero 3.14 = 3.9 + 3.12 minus
                                                                              N    N     Y    N      N       N                                                                                Y
03     3.14     Profit for the period                                                                              3.13. Else 0

                                                                              N    N     Y    N      N       N     If 3.9 + 3.12 minus 3.13 = negative 3.15 = 3.9 + 3.12 minus 3.13. If       Y
03     3.15     Loss for the period                                                                                3.15 present 3.14 must be absent or zero and vice versa.
03     3.16     Loss offset against total income                              N    N     Y    N      N       N     Must not exceed 3.15                                                       Y

03     3.17     Loss carried back                                             N    N     Y    N      N       N     Must not exceed 3.15 minus 3.16                                            Y

03     3.18     Loss offset against other income from property                N    N     Y    N      N       N     Must not exceed 3.15 minus (3.16 + 3.17)                                   Y

03     3.19     Furnished holiday lettings profits                            N    N     Y    N      N       N     Must = 3.14                                                                Y

03     3.20     Rents and other income from land and property                 N    N     Y    N      N       N                                                                                Y

03     3.21     Tax taken off                                                 N    N     Y    N      N       N                                                                                Y

03     3.22     Chargeable premium                                            N    N     Y    N      N       N                                                                                Y




Version 1.1                                                                                  26 of 42                                                                                                       01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




03     3.22A   Reverse premiums                                               N   N   Y   N     N     N                                                                        Y

03     3.23    Total of boxes 3.19, 3.20 , 3.22 and 3.22A                     N   N   Y   N     N     N   3.23 = 3.19 + 3.20 + 3.22+3.22A                                      Y

03     3.24    Rent rates insurance ground rents Etc.                         N   N   Y   N     N     N                                                                        Y

03     3.25    Repairs and renewals                                           N   N   Y   N     N     N                                                                        Y

03     3.26    Finance charges including interest                             N   N   Y   N     N     N                                                                        Y

03     3.27    Legal and professional costs                                   N   N   Y   N     N     N                                                                        Y

03     3.28    Cost of services provided including wages                      N   N   Y   N     N     N                                                                        Y

03     3.29    Other expenses                                                 N   N   Y   N     N     N                                                                        Y

03     3.30    Total                                                          N   N   Y   N     N     N   3.30 = 3.24 + 3.25 + 3.26 + 3.27 + 3.28 + 3.29                       Y

03     3.31    Net profit (loss)                                              N   N   Y   N     N     N   May be negative 3.31 = 3.23 minus 3.30
03     3.32    Private use adjustment                                         N   N   Y   N     N     N                                                                        Y

03     3.33    Balancing charges                                              N   N   Y   N     N     N                                                                        Y

03     3.34    Total of boxes 3.32 and 3.33                                   N   N   Y   N     N     N   3.34 = 3.32 + 3.33                                                   Y

03     3.35    Capital allowances                                             N   N   Y   N     N     N                                                                        Y
               Tick box if claim includes 100% capital allowances for flats
                                                                              N   N   N   N     Y     N
03     3.35A   over shops                                                                                 If present must be Y or N
               Tick box if 3.35A includes enhanced capital allowances for
                                                                              N   N   N   N     Y     N
03     3.35B   environmentally friendly expenditure.                                                      If present must be Y or N
3      3.35C   Landlords energy saving allowance                              N   N   Y   N     N     N                                                                        Y

03     3.36    10% wear and tear                                              N   N   Y   N     N     N                                                                        Y

03     3.37    Furnished holiday lettings losses                              N   N   Y   N     N     N   Must = 3.18                                                          Y

03     3.38    Total                                                          N   N   Y   N     N     N   3.38 = 3.35 + 3.35C + 3.36 + 3.37                                    Y
                                                                                                          If 3.31 + 3.34 minus 3.38 = positive or zero 3.39 = 3.31 + 3.34
                                                                              N   N   Y   N     N     N                                                                        Y
03     3.39    Adjusted profit                                                                            minus 3.38. Else 0

                                                                              N   N   Y   N     N     N   If 3.31 + 3.34 minus 3.38 is less than 0 then this field = (3.31 +   Y
03     3.40    Adjusted loss                                                                              3.34 - 3.38) X - 1 (Gives a positive result of a negative product)
03     3.41    Loss brought forward from previous year                        N   N   Y   N     N     N                                                                        Y

03     3.42    Profit for year                                                N   N   Y   N     N     N   3.42 = 3.39 minus 3.41 if greater than zero otherwise 0.             Y

03     3.43    Loss offset against total income                               N   N   Y   N     N     N                                                                        Y




Version 1.1                                                                               27 of 42                                                                                 01/11/06
                                                        2006/07 Validation Rules for Trust and Estate Returns




                                                                                               If 3.39 present and greater than or equal to 3.41 then 3.44 = zero If
                                                                  N   N   Y    N     N     N                                                                           Y
                                                                                               3.39 present and less than 3.41 then 3.44 = 3.41 minus 3.39 If 3.40
03     3.44   Loss to carry forward to following year                                          present then 3.40 + 3.41 must equal 3.43 + 3.44.
03     3.45   Is property let jointly                             N   N   N    N     Y     N   If present must be Y or N




Version 1.1                                                                   28 of 42                                                                                     01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                              Positive only

                                                                                                                                                                              Mandatory

                                                                                                                                                                                          Error No
                                                                                                             Check
         BoxNo                                      Description                        Iter Num £     date         Text                          Validation
                                                                                                              box
Form

04     4.1.1     Country - interest, etc (Column A)                                    Y     N    N    N      N     Y     Maximum 28 characters
04     4.1.2     Income unremittable (Column A tick box)                               Y     N    N    N      Y     N     If present must be Y or N
04     4.1.3     Amount before tax(Column B)                                           Y     N    Y    N      N     N                                             Y

04     4.1.5     Foreign tax (Column C)                                                Y     N    Y    N      N     N     Must not be greater than 4.1.3          Y

04     4.1.4     Special Withholding Tax (Column D)                                    Y     N    Y    N      N     N                                             Y

04     4.1.6     Amount chargeable (Column E)                                          Y     N    Y    N      N     N     Must not be greater than 4.1.3          Y

04     4.1.7     Claim for tax credit relief (Column E tick box)                       Y     N    N    N      Y     N     If present must be Y or N
                 Total amount chargeable (on interest and other savings , excluding
                                                                                       N     N    Y    N      N     N                                             Y
04     4.1       dividends)                                                                                               Total of all iterations at 4.1.6
04     4.1A      Total amount of Special Withholding Tax                               N     N    Y    N      N     N     Total of all iterations at 4.1.4
04     4.2.1     Dividends - Column A - Country                                        Y     N    N    N      N     Y

04     4.2.2     Dividends - Tick if unremittable                                      Y     N    N    N      Y     N     If present must be Y or N
04     4.2.3     Dividends - Column B - amount before tax                              Y     N    Y    N      N     N                                             Y

04     4.2.5     Dividends- Column C - Foreign tax                                     Y     N    Y    N      N     N                                             Y

04     4.2.4     Dividends - Column D - Special Withholding Tax                        Y     N    Y    N      N     N                                             Y

04     4.2.6     Dividends - Column E - Amount chargeable                              Y     N    Y    N      N     N                                             Y

04     4.2.7     Dividends - Tick box to claim tax credit relief                       Y     N    N    N      Y     N     If present must be Y or N
04     4.2       Dividends - Total amount chargeable                                   N     N    Y    N      N     N     Total of all iterations of 4.2.6        Y

04     4.2A      Dividends - Total amount of Special Withholding Tax                   N     N    Y    N      N     N     Total of all iterations at 4.2.4
04     4.3.1     Dividends Interest & other - country (Column A)                       Y     N    N    N      N     Y     Maximum 28 characters
04     4.3.2     Income unremittable (Column A tick box)                               Y     N    N    N      Y     N     If present must be Y or N
04     4.3.3     Amount before tax (Column B)                                          Y     N    Y    N      N     N                                             Y

04     4.3.5     Foreign tax (Column C)                                                Y     N    Y    N      N     N     Must not be greater than 4.3.3          Y

04     4.3.4     UK Tax and Special Withholding Tax (Column D)                         Y     N    Y    N      N     N                                             Y

04     4.3.6     Amount chargeable (Column E)                                          Y     N    Y    N      N     N     Must not be greater than 4.3.3          Y

04     4.3.7     Claim for tax credit relief (Column E tick box)                       Y     N    N    N      Y     N     If present must be Y or N




Version 1.1                                                                                29 of 42                                                                                                  01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




04    4.3A.1   Income from land and property - Country (Column A)                              N     N    N   N   N   Y   Maximum 28 characters
04    4.3A.2   Income from land and property - unremittable (Column A tick box)                N     N    N   N   Y   N   If present must be Y or N
04    4.3A.3   Income from land and property - Amount before tax (Column B)                    N     N    Y   N   N   N                                                         Y

04    4.3A.5   Income from land and property - Foreign tax (Column C)                          N     N    Y   N   N   N   Must not be greater than 4.3A.3                       Y
               Income from land and property - UK tax and Special Withholding Tax
                                                                                               N     N    Y   N   N   N                                                         Y
04    4.3A.4   (Column D)                                                                                                 Must not be greater than 4.3A.3
04    4.3A.6   Income from land and property - Amount chargeable (Column E)                    N     N    Y   N   N   N   Must not be greater than 4.3A.3                       Y
               Income from land and property - Claim for tax credit relief (Column E tick
                                                                                               N     N    N   N   Y   N
04    4.3A.7   box)                                                                                                       If present must be Y or N
04    4.3B.1   Chargeable premiums - Country (Column A)                                        N     N    N   N   N   Y   Maximum 28 characters
04    4.3B.2   Chargeable premiums - unremittable (Column A tick box)                          N     N    N   N   Y   N   If present must be Y or N
04    4.3B.3   Chargeable premiums - Amount before tax (Column B)                              N     N    Y   N   N   N                                                         Y

04    4.3B.5   Chargeable premiums - Foreign tax (Column C)                                    N     N    Y   N   N   N   Must not be greater than 4.3B.3                       Y

04    4.3B.4   Chargeable premiums - UK tax and special withholding tax (Column D)             N     N    Y   N   N   N   Must not be greater than 4.3B.3                       Y

04    4.3B.6   Chargeable premiums - Amount chargeable (Column E)                              N     N    Y   N   N   N   Must not be greater than 4.3B.3                       Y

04    4.3B.7   Chargeable premiums - Claim for tax credit relief (Column E tick box)           N     N    N   N   Y   N   If present must be Y or N

                                                                                               N     N    Y   N   N   N                                                         Y
04    4.3      Total UK tax and Special Withholding Tax (on land & property Etc)                                          Total of all iterations at 4.3.4, 4.3.4A and 4.3.4B
04    4.4      Total amount chargeable (on land & property Etc)                                N     N    Y   N   N   N                                                         Y

04    4.5      Income from offshore funds Etc.                                                 N     N    Y   N   N   N                                                         Y

04    4.6      Gains on foreign life insurance policies without notional tax                   N     N    Y   N   N   N                                                         Y
               Gains on foreign life insurance policies with notional tax - amount of
                                                                                               N     N    Y   N   N   N                                                         Y
04    4.7      notional tax

                                                                                               N     N    Y   N   N   N                                                         Y
04    4.8      Gains on foreign life insurance policies with notional tax - taxable amount                                If 4.7 present 4.8 must be present.
04    4.4.1    Page number                                                                     Y     N    N   N   N   Y
               Country - tax credit relief for foreign tax paid on income reported elsewhere
                                                                                               Y     N    N   N   N   Y
04    4.4.2    on your return (Column A)                                                                                  Max. 28 characters
04    4.4.3    Foreign tax (Column D)                                                          Y     N    Y   N   N   N                                                         Y

04    4.4.4    Amount chargeable (Column E)                                                    Y     N    Y   N   N   N                                                         Y

04    4.4.5    Claim for tax credit relief (Column E tick box)                                 Y     N    N   N   Y   N   If present must be Y or N
04    4.9      Total tax credit relief on your income                                          N     N    Y   N   N   N                                                         Y




Version 1.1                                                                                        30 of 42                                                                         01/11/06
                                                                  2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                       If 4.9 present and 8.16 is Y 4.9A must be present.
                                                                                            N     N    Y   N   N   N                                                        Y
04    4.9A    TCR referable to income chargeable at trust rate                                                         Zero is treated as present
              Amount of gain - tax credit relief for foreign tax paid on chargeable gains
                                                                                            Y     N    Y   N   N   N                                                        Y
04    4.5.1   reported on the CG pages
04    4.5.2   Period UK gain accrued over                                                   Y      Y   N   N   N   N

04    4.5.3   Amount of gain under foreign tax rules                                        Y     N    Y   N   N   N                                                        Y

04    4.5.4   Period of foreign gain                                                        Y      Y   N   N   N   N

04    4.5.5   Foreign tax paid (Column D)                                                   Y     N    Y   N   N   N                                                        Y

04    4.5.6   Claim for tax credit relief (Column D tick box)                               Y     N    N   N   Y   N   If present must be Y or N
04    4.10    Total tax credit relief on your gains                                         N     N    Y   N   N   N                                                        Y

04    4.10A   Special Withholding Tax on gains                                              N     N    Y   N   N   N                                                        y
                                                                                                                       3 lines of 28 characters, 1 x 18 and 1 x 8 for
04    4.10B   Address of property                                                           Y     N    N   N   N   Y   postcode
04    4.11    Total rents and receipts                                                      Y     N    Y   N   N   N                                                        Y

04    4.11A   Tick if 4.11 contains income from more than one property                      Y     N    N   N   Y   N   If present must be Y or N
04    4.11B   Tick if 4.11 is unremittable                                                  Y     N    N   N   Y   N   If present must be Y or N
04    4.12    Rent, rates Etc                                                               Y     N    Y   N   N   N                                                        Y

04    4.13    Repairs and renewals                                                          Y     N    Y   N   N   N                                                        Y

04    4.14    Finance charges                                                               Y     N    Y   N   N   N                                                        Y

04    4.15    Legal and professional costs                                                  Y     N    Y   N   N   N                                                        Y

04    4.16    Cost of services                                                              Y     N    Y   N   N   N                                                        Y

04    4.17    Other expenses                                                                Y     N    Y   N   N   N                                                        Y
                                                                                                                       4.18 = 4.12 + 4.13 + 4.14 + 4.15 + 4.16 + 4.17
                                                                                            Y     N    Y   N   N   N                                                        Y
04    4.18    Total expenditure                                                                                        (Total)
04    4.19    Net profit/loss                                                               Y     N    Y   N   N   N   Can be negative 4.19 = 4.11 minus 4.18
04    4.20    Private use adjustments                                                       Y     N    Y   N   N   N                                                        Y

04    4.21    Balancing charges                                                             Y     N    Y   N   N   N                                                        Y

04    4.22    Profit increasing adjustments                                                 Y     N    Y   N   N   N   4.22 = 4.20 + 4.21                                   Y

04    4.23    Capital allowances                                                            Y     N    Y   N   N   N                                                        Y
              Tick box to includes enhanced capital allowances for environmentally
                                                                                            Y     N    N   N   Y   N
04    4.23A   friendly expenditure.                                                                                    If present must be Y or N
04    4.23B   Landlords energy saving allowance                                             N     N    Y   N   N   N                                                        Y




Version 1.1                                                                                     31 of 42                                                                        01/11/06
                                                                 2006/07 Validation Rules for Trust and Estate Returns




04    4.24    10% wear and tear                                                      Y     N    Y   N   N    N                                                         Y

04    4.25    Profit reducing adjustments                                            Y     N    Y   N   N    N   4.25 = 4.23 + 4.23B + 4.24                            Y

04    4.26    Adjusted profit                                                        Y     N    Y   N   N    N   = 4.19 + 4.22 - 4.25 (If negative this box = 0)       Y

04    4.27    Adjusted loss                                                          Y     N    Y   N   N    N   = 4.19 + 4.22 - 4.25- (If negative this box = 0)      Y

04    4.28    Profit or loss from 4.26 or 4.27                                       N     N    Y   N   N    N   May be negative
04    4.29    Loss brought forward                                                   N     N    Y   N   N    N                                                         Y

04    4.30    Profit for year                                                        N     N    Y   N   N    N   4.30 = 4.28 - 4.29 (or zero if result negative)       Y

04    4.30A   Loss offset against total income                                       N     N    Y   N   N    N                                                         Y
                                                                                                                 If Box 4.26 > 0 then Box 4.31 = Box 4.29 - Box
                                                                                     N     N    Y   N   N    N   4.28. If Box 4.27 > 0 then Box 4.31 = Box 4.27 +      Y
04    4.31    Losses to carry forward                                                                            Box 4.29 - Box 4.30A.
04    4.32    Foreign tax paid on rental income (if only one property)               N     N    Y   N   N    N                                                         Y

04    4.6.1   More than one property - Country                                       Y     N    N   N   N    Y

04    4.6.2   More than one property - profit or loss                                Y     N    Y   N   N    N   May be negative
04    4.6.3   More than one property - Foreign tax                                   Y     N    Y   N   N    N                                                         Y

04    4.6.4   More than one property - amount chargeable                             Y     N    Y   N   N    N                                                         Y

04    4.33    Total of taxable profits or losses                                     N     N    Y   N   N    N   Total of all iterations of 4.6.2. May be negative
04    4.34    Losses brought forward                                                 N     N    Y   N   N    N                                                         Y

04    4.35    Total taxable profits                                                  N     N    Y   N   N    N                                                         Y

04    4.36    Total of foreign tax                                                   N     N    Y   N   N    N   Total of all iterations of 4.6.3                      Y

04    4.37    Total amount chargeable                                                N     N    Y   N   N    N   Total of all iterations of 4.6.4                      Y

04    4.37A   Loss offset against total income                                       N     N    Y   N   N    N                                                         Y
                                                                                                                 If Box 4.33 - Box 4.34 is negative then Box 4.38 =
                                                                                     N     N    Y   N   N    N   the positive equivalent of the sum - Box 4.37A else   Y
04    4.38    Loss to carry forward (where more than one property)                                               Box 4.38 must be absent.
04    4.39    Additional Information                                                 N     N    N   N   N    N




Version 1.1                                                                              32 of 42                                                                          01/11/06
                                                                    2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                                                        Mandatory

                                                                                                                                                                                                                    Error No
                                                                                                                                                                                             Positive
                                                                                                      Check




                                                                                                                                                                                              only
       BoxNo                                 Description                        Iter Num   £   date           Text                                Validation
                                                                                                       box
Form

05     5.B     Ticked any row in column B on page TC2                            N   N     N    N      Y       N     If present must be Y or N
               Details given in column G on pages TC2 & TC3 of any capital
                                                                                 N   N     N    N      Y       N
05     5.G     gains reliefs claimed or due                                                                          If present must be Y or N
05     5.C     Are you claiming and/or using any 'clogged losses'                N   N     N    N      Y       N     If present must be Y or N
05     5.Q     Number of transactions in quoted shares                           N   Y     N    N      N       N

05     5.U     Number of transactions in unquoted shares                         N   Y     N    N      N       N

05     5.L     Number of transactions in land and property                       N   Y     N    N      N       N
                                                                                                                     If there is an entry in 5.1 or 5.2 there must be an entry in at least
                                                                                 N   Y     N    N      N       N
05     5.O     Number of other transactions                                                                          one of 5.Q ,5.U,5.L or 5.O)
05     5.7     Chargeable gains for year                                         N   N     Y    N      N       N     = box 5.6D. Must be positive or 0                                          Y

05     5.8     How many post 6/6/78 trusts for this settlor                      N   Y     N    N      N       N

05     5.9     Is this a trust for a disabled person                             N   N     N    N      Y       N     If present must of the or N
                                                                                                                     If the year-end be Y Return is greater than the tax year-end of
                                                                                                                     the date in 21.1 plus two tax years (or more) ended 5th April
                                                                                 N   N     Y    N      N       N     then 5.10 should be absent. Must not exceed maximum CG                     Y
05     5.10    Annual exempt amount                                                                                  exemption.
05     5.11    Assessable chargeable gains for year                              N   N     Y    N      N       N     = box 5.7 - box 5.10. Must be positive or zero.                            Y

05     5.12    Total of this years losses                                        N   N     Y    N      N       N     = box 5.2                                                                  Y

05     5.13    Used against gains                                                N   N     Y    N      N       N                                                                                Y

05     5.14    This years losses transferred to beneficiaries during year        N   N     Y    N      N       N                                                                                Y

05     5.15    Carried forward losses of this year                               N   N     Y    N      N       N     = 5.12 minus (5.13 + 5.14)                                                 Y

05     5.16    Unused losses of 96/7 andlater                                    N   N     Y    N      N       N                                                                                Y

05     5.16A   96/7 & later losses used this year                                N   N     Y    N      N       N                                                                                Y

05     5.17    Remaining unused losses of 96/7 and later                         N   N     Y    N      N       N     5.17 = 5.16 - 5.16A                                                        Y

05     5.17A   Unused losses of 95/96 & prior                                    N   N     Y    N      N       N                                                                                Y

05     5.17B   95/96 & prior losses used this year                               N   N     Y    N      N       N     5.17B = 5.6 - 5.16A                                                        Y

05     5.18    Carried forward losses 96/97 & later                              N   N     Y    N      N       N     5.18 = 5.15 + 5.17                                                         Y

05     5.18A   Carried forward losses 95/96 prior                                N   N     Y    N      N       N     5.18A = 5.17A - 5.17B                                                      Y

05     5.1.1   Gains on assets without mixed use - description of asset          Y   N     N    N      N       Y     Max 80 Characters




Version 1.1                                                                                33 of 42                                                                                                            01/11/06
                                                                      2006/07 Validation Rules for Trust and Estate Returns




05     5.1.2   Gains on assets without mixed use - Type of disposal                   Y   N   N   N      N   Y   Must be one of Q, U, L or O
05     5.1.3   Gains on assets without mixed use - tick box if estimate used          Y   N   N   N      Y   N   If present must be Y or N
05     5.1.4   Gains on assets without mixed use - assets held at 31/3/82             Y   N   N   N      Y   N   If present must be Y or N
               Gains on assets without mixed use - later of date of acqusition and
                                                                                      Y   N   N   Y      N   N
05     5.1.5   16/3/98                                                                                           Must be a date not before 16/03/1998
05     5.1.6   Gains on assets without mixed use - date of disposal                   Y   N   N   Y      N   N

05     5.1.7   Gains on assets without mixed use - disposal proceeds                  Y   N   Y   N      N   N                                                               Y

05     5.1.8   Gains on assets without mixed use - details of relief claimed          Y   N   N   N      N   Y
               Gains on assets without mixed use - gains after reliefs but before
                                                                                      Y   N   Y   N      N   N                                                               Y
05     5.1.9   losses or taper

                                                                                      Y   N   N   N      Y   N
05     5.1.10 Gains on assets without mixed use - enter Bus if business asset                                    If present must be Bus
                                                                                                                 Must be percentage. If 5.1.10 = Bus must be one of 25% or
                                                                                      Y   Y   N   N      N   N   50%. If 5.1.10 blank must be one of 60%, 65%, 70%, 75%,
05     5.1.11 Gains on assets without mixed use - taper rate                                                     80%, 85%, 90%, 95% or 100%
05     5.1.12 Gains on assets without mixed use - allowable losses of year            Y   N   Y   N      N   N                                                               Y

                                                                                      Y   N   Y   N      N   N                                                               Y
05     5.1.13 Gains on assets without mixed use - income losses against gains

                                                                                      Y   N   Y   N      N   N                                                               Y
05     5.1.14 Assets without mixed-use-unused losses B/F from earlier years
05     5.1.15 Gains on assets without mixed use - gains after losses                  Y   N   Y   N      N   N                                                               Y

05     5.1.16 Gains on assets without mixed use - tapered gains                       Y   N   Y   N      N   N   Gains from 5.1.15 at % in 5.1.11                            Y

05     5.2.1   Gains on mixed use assets - description of asset                       Y   N   N   N      N   Y   Max 28 characters
05     5.2.2   Gains on mixed use assets - type of disposal                           Y   N   N   N      N   Y   Must be one of Q,U,L or O
05     5.2.3   Gains on mixed use assets - tick box if estimate used                  Y   N   N   N      Y   N   If present must be Y or N
05     5.2.4   Gains on mixed use assets - assets held at 31/3/82                     Y   N   N   N      Y   N   If present must be Y or N

                                                                                      Y   N   N   Y      N   N
05     5.2.5   Gains on mixed use assets - later of date of acqusition and 16/3/98                               Must be a date not before 16/03/1998
05     5.2.6   Gains on mixed use assets - date of disposal                           Y   N   N   Y      N   N

05     5.2.7   Gains on mixed use assets - disposal proceeds                          Y   N   Y   N      N   N                                                               Y

05     5.2.8   Gains on mixed use assets - details of relief claimed                  Y   N   N   N      N   Y
               Gains on mixed use assets - gains after reliefs but before losses or
                                                                                      Y   N   Y   N      N   N                                                               Y
05     5.2.9   taper
05     5.2.10 Gains on mixed use assets - enter B if business asset                   Y   N   N   N      Y   N   If present must be Bus




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                                                                 2006/07 Validation Rules for Trust and Estate Returns




                                                                                                          Must be percentage. If 5.2.10 = Bus must be one of 25% or
                                                                              Y   Y   N   N       N   N   50%. If 5.2.10 blank must be one of 60%, 65%, 70%, 75%,
05     5.2.11 Gains on mixed use assets - taper rate                                                      80%, 85%, 90%, 95% or 100%
05     5.2.12 Gains on mixed use assets - allowable losses of year            Y   N   Y   N       N   N                                                                       Y

05     5.2.13 Gains on mixed use assets - income losses against gains         Y   N   Y   N       N   N                                                                       Y

05     5.2.14 Mixed use assets - unused losses B/F from earlier years         Y   N   Y   N       N   N                                                                       Y

05     5.2.15 Gains on mixed use assets - gains after losses                  Y   N   Y   N       N   N                                                                       Y

05     5.2.16 Gains on mixed use assets - tapered gains                       Y   N   Y   N       N   N   Gains from 5.2.15 x % in 5.2.11                                     Y

05     5.3.1   Losses - description of asset                                  Y   N   N   N       N   Y   Max 80 characters
05     5.3.2   Losses - type of disposal                                      Y   N   N   N       N   Y   Must be one of Q, U , L or O
05     5.3.3   Losses - tick if estimate or valuation                         Y   N   N   N       Y   N   If present must be Y or N
05     5.3.4   Losses - tick if held at 31/3/82                               Y   N   N   N       Y   N   If present must be Y or N
05     5.3.5   Later of date of acqusition and 16/3/98                        Y   N   N   Y       N   N   Must be a date not earlier than 16 March 1998
05     5.3.6   Date of disposal                                               Y   N   N   Y       N   N

05     5.3.7   Losses - disposal proceeds                                     Y   N   Y   N       N   N                                                                       Y

05     5.3.8   Losses -details of relief claimed                              Y   N   N   N       N   Y

05     5.3.9   Losses - net losses                                            Y   N   Y   N       N   N                                                                       Y

05     5.1     Total gains for year                                           N   N   Y   N       N   N   = total of all iterations of 5.1.9 and 5.2.9                        Y

05     5.2     Total losses for year                                          N   N   Y   N       N   N                                                                       Y
                                                                                                          If 5.C is blank then if 5.1 greater than or equal to 5.2 then 5.5
                                                                              N   N   Y   N       N   N   must not exceed (5.1 minus 5.2). If 5.C is blank then if 5.2        Y
05     5.5     Income losses against gains                                                                greater than 5.1 then 5.5 = zero.


                                                                                                          If 5.C is blank then if (5.1 minus 5.2) minus 5.5 is less than or
                                                                                                          equal to the annual exempt amount then 5.6 = zero. If 5.C is
                                                                              N   N   Y   N       N   N                                                                       Y
                                                                                                          blank then (5.1 minus 5.2) minus 5.5 is greater than the annual
                                                                                                          exempt amount then 5.6 must not exceed {(5.1 minus 5.2)
05     5.6     Total of "unused" losses brought forward                                                   minus 5.5} minus the annual exempt amount.
05     5.6A    Tapered gains                                                  N   N   Y   N       N   N                                                                       Y
05     5.6B    Amount chargeable on the settlor                               N   N   Y   N       N   N                                                                       Y

                                                                              N   N   Y   N       N   N                                                                       y
05     5.6C    Amount chargeable on resident vulnerable beneficiary                                       If 5.6C is present and greater than zero 8.18 must be present
05     5.6D    Total taxable gains                                            N   N   Y   N       N   N   5.6D = 5.6A - (5.6B + 5.6C)                                         Y




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                                                                      2006/07 Validation Rules for Trust and Estate Returns




               Amount of relief claimed where vulnerable beneficiary is not
                                                                                   N   N   Y   N       N   N                                                                   Y
05     5.6E    resident in the UK                                                                              If 5.6E is present and greater than zero 8.18 must be present
05     5.19    Death of person holding life interest in settled property           Y   N   N   N       Y   N   If present must be Y or N
05     5.19A   Name and address of life tenant                                     Y   N   N   N       N   Y
05     5.19B   Date of death                                                       Y   N   N   Y       N   N

05     5.20    Anyone receiving absolute entitlement during year                   Y   N   N   N       Y   N   If present must be Y or N
05     5.20B   Name and address of beneficiary                                     Y   N   N   N       N   Y
05     5.20C   Date beneficiary became absolutely entitled                         Y   N   N   Y       N   N

05     5.20D   Nature of asset                                                     Y   N   N   N       N   Y

05     5.20E   Value of asset vesting                                              Y   N   Y   N       N   N                                                                   Y

05     5.20A   Amount of loss transferred to beneficiary                           Y   N   Y   N       N   N                                                                   Y

05     5.21    Trustees ceasing to be resident in UK                               Y   N   N   N       Y   N   If present must be Y or N
05     5.21A   Description of assets held                                          Y   N   N   N       N   Y

05     5.21B   Date of change                                                      Y   N   N   Y       N   N

05     5.21C   Amount of chargeable gains                                          Y   N   Y   N       N   N                                                                   Y

05     5.22    Chargeable gains taxable on settlor                                 Y   N   N   N       Y   N   If present must be Y or N
05     5.22A   Name and address of settlor                                         Y   N   N   N       N   Y
05     5.22B   Amount of chargeable gains                                          Y   N   Y   N       N   N                                                                   Y

05     5.23    Extra sheet used                                                    Y   N   N   N       Y   N   If present must be Y or N
5      5.UA    Tick if CG34 submitted                                              Y   N   N   N       Y   N   If present must be Y or N
05     5.U1    Unquoted shares : 1st transaction - Description of assets           Y   N   N   N       N   Y

05     5.U2    Unquoted shares:1st transaction - connected persons?                Y   N   N   N       N   Y

05     5.U3    Unquoted shares:1st transaction- Estimate/valuation details         Y   N   N   N       N   Y

05     5.L1    Land and property:1st transaction - address of property             Y   N   N   N       N   Y

5      5.LA    Tick if CG 34 submitted                                             Y   N   N   N       Y   N   If present must be Y or N
05     5.L2    Land and property:1st transaction - description of property         Y   N   N   N       N   Y

05     5.L3    Land and property:1st transaction - connected persons?              Y   N   N   N       N   Y

05     5.L4    Land and property:1st transaction - estimate /valuation details     Y   N   N   N       N   Y

5      5.MA    Tick if CG 34 submitted                                             Y   N   N   N       Y   N   If present must be Y or N
05     5.M1    Other disposals - 1st transaction - Description of asset            Y   N   N   N       N   Y




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                                                                    2006/07 Validation Rules for Trust and Estate Returns




05     5.M2   Other disposals 1st transaction- connected persons?                Y   N   N   N       N   Y

05     5.M3   Other disposals - 1st transaction -details of estimate/valuation   Y   N   N   N       N   Y
05     5.24   Additional information                                             N   N   N   N       N   Y




Version 1.1                                                                               37 of 42                          01/11/06
                                                                       2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                                               Positive only

                                                                                                                                                                                                               Mandatory

                                                                                                                                                                                                                           Error No
                                                                                                               Check
       BoxNo                                Description                               Iter   Num    £   date         Text                               Validation
                                                                                                                box
Form

06     6.1     Trustee resident in UK for income tax purposes                         N       N     N    N      Y     N     If present must be Y or N
06     6.2     Trustee not resident in UK for income tax purposes                     N       N     N    N      Y     N     If present must be Y or N If 6.1 Y then 6.2 must be absent
06     6.3     Trustee resident in UK for capital gains tax purposes                  N       N     N    N      Y     N     If present must be Y or N
06     6.4     Trustee not resident in UK for capital gains tax purposes              N       N     N    N      Y     N     If present must be Y or N. If 6.3 Y then 6.4 must be absent
06     6.5     Trustee has dual residency including UK                                N       N     N    N      Y     N     If present must be Y or N
06     6.6     Deceased was domiciled outside UK at date of death                     N       N     N    N      Y     N     If present must be Y or N
06     6.7     Trustees changed during return year                                    N       N     N    N      Y     N     If present must be Y or N
06     6.8     Trustees did not change during return year                             N       N     N    N      Y     N     If present must be Y or N. If 6.7 = Y then 6.8 Must = absent
               Trustees resident in UK for income tax purposes in year prior to
                                                                                      N       N     N    N      Y     N
06     6.9     return year                                                                                                  If present must be Y or N
               Trustees not resident in UK for income tax purposes in year prior to
                                                                                      N       N     N    N      Y     N
06     6.10    return year                                                                                                  If present must be Y or N. If 6.9 = Y then 6.10 must be absent
06     6.11    Trustees had overseas income during return year                        N       N     N    N      Y     N     If present must be Y or N

                                                                                      N       N     N    N      Y     N
06     6.12    Trustees had no overseas income during return year                                                           If present must be Y or N. If 6.11 = Y then 6.12 must be absent.
06     6.13    Trustees changed during return year                                    N       N     N    N      Y     N     If present must be Y or N

                                                                                      N       N     N    N      Y     N
06     6.14    Trustees did not change during return year                                                                   If present must be Y or N. If 6.13 = Y then 6.14 must be absent.
               Trustees resident in UK for capital gains tax purposes in year prior
                                                                                      N       N     N    N      Y     N
06     6.15    to the return year                                                                                           If present must be Y or N
               Trustees not resident in UK for capital gains tax purposes in year
                                                                                      N       N     N    N      Y     N
06     6.16    prior to return year                                                                                         If present must be Y or N. If 6.15 = Y then 6.16 must be absent.
06     6.17    UK professional trustees were acting during return year                N       N     N    N      Y     N     If present must be Y or N

                                                                                      N       N     N    N      Y     N
06     6.18    UK professional trustees were not acting during return year                                                  If present must be Y or N. If 6.17 = Y then 6.18 must be absent.
               Trustee traded through branch/agency making CGT disposals in
                                                                                      N       N     N    N      Y     N
06     6.19    return year                                                                                                  If present must be Y or N
               Trustee not traded through branch/agency making CGT disposals
                                                                                      N       N     N    N      Y     N
06     6.20    in return year                                                                                               If present must be Y or N. If 6.19 = Y then 6.20 must be absent.
06     6.21    Country trustees were resident in return year (DTA country)            N       N     N    N      N     Y

                                                                                      N       N     N    N      Y     N
06     6.22    Trustees were resident in that country in year prior to return year                                          If present must be Y or N




Version 1.1                                                                                        38 of 42                                                                                                        01/11/06
                                                                     2006/07 Validation Rules for Trust and Estate Returns




              Trustees were not resident in that country in year prior to return                                 If 6.21 present either 6.22 or 6.23 must be Y. If 6.22 Y 6.23
                                                                                   N   N    N    N     Y     N
06    6.23    year                                                                                               must be absent
06    6.24    Majority of trustees were resident in UK in return year              N   N    N    N     Y     N   If present must be Y or N
                                                                                                                 If 6.21 present either 6.24 or 6.25 must be Y. If 6.24 Y then 6.25
                                                                                   N   N    N    N     Y     N
06    6.25    Majority of trustees were not resident in UK in return year                                        must be absent
06    6.26    Settlor had close personal and economic relations with UK            N   N    N    N     Y     N   If present must be Y or N
              Settlor had close personal and economic relations with DTA
                                                                                   N   N    N    N     Y     N
06    6.27    country                                                                                            If present must be Y or N
06    6.28    Settlor had close ties with neither UK or DTA country                N   N    N    N     Y     N   If present must be Y or N
06    6.29    General admin of trust mainly carried out in UK                      N   N    N    N     Y     N   If present must be Y or N
06    6.30    General admin of trust mainly carried out in DTA country             N   N    N    N     Y     N   If present must be Y or N
06    6.31    General trust admin not carried out in UK or DTA country             N   N    N    N     Y     N   If present must be Y or N
06    6.32    Trustees had close ties with UK                                      N   N    N    N     Y     N   If present must be Y or N
06    6.33    Trustees had close ties with DTA country                             N   N    N    N     Y     N   If present must be Y or N
06    6.34    Trustees had close ties with neither UK or DTA country               N   N    N    N     Y     N   If present must be Y or N




Version 1.1                                                                                39 of 42                                                                                   01/11/06
                                                                    2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                                                    Positive only

                                                                                                                                                                                    Mandatory

                                                                                                                                                                                                Error No
                                                                                                              Check
       BoxNo                                    Description                          Iter   Num   £    date           Text                        Validation
                                                                                                               box
Form

07     7.1     Charity repayment reference                                            N      N    N     N      N       Y

07     7.2     Charity Commission registration number                                 N      N    N     N      N       Y

07     7.2A    Charity claiming exemption?                                            N      N    N     N      Y       N     If present must be Y or N
07     7.2B    All income applied for charitable purposes?                            N      N    N     N      Y       N     If present must be Y or N
07     7.2C    Returning information for the current return year?                     N      N    N     N      Y       N     If present must be Y or N
07     7.3     Period return cover starts                                             N      N    N     Y      N       N     Can only be present if 7.2C is blank
07     7.4     Period return cover ends                                               N      N    N     Y      N       N     Can only be present if 7.2C is blank
07     7.4A    Are accounts to be enclosed with return?                               N      N    N     N      Y       N     If present must be Y or N
07     7.5     Explanation of why accounts not included                               N      N    N     N      N       Y     Only present is 7.4A is blank
07     7.6     Amount already claimed - Income tax                                    N      N    Y     N      N       N                                                Y

07     7.8     Total repayment/payment due- Income tax                                N      N    Y     N      N       N                                                Y

07     7.10    Further repayment/payment due - Income Tax                             N      N    Y     N      N       N                                                Y

07     7.12    amounts overclaimed - Income tax                                       N      N    Y     N      N       N                                                Y

07     7.13A   Any amounts in 7.10 included in repayment claim?                       N      N    N     N      Y       N     If present must be Y or N
07     7.14    Turnover from exempt trading activities                                N      N    Y     N      N       N                                                Y

07     7.15    Investment income                                                      N      N    Y     N      N       N                                                Y

07     7.16    UK land and buildings income                                           N      N    Y     N      N       N                                                Y

07     7.17    GiftAid or Millennium Gift Aid                                         N      N    Y     N      N       N                                                Y

07     7.18    Other charities                                                        N      N    Y     N      N       N                                                Y

07     7.19    Legacies                                                               N      N    Y     N      N       N                                                Y

07     7.20    Shares or securities                                                   N      N    Y     N      N       N                                                Y

07     7.20A   Real Property                                                          N      N    Y     N      N       N                                                Y

07     7.21    Other income                                                           N      N    Y     N      N       N                                                Y

07     7.22    Trading costs                                                          N      N    Y     N      N       N                                                Y

07     7.23    Expenses-UK land and buildings                                         N      N    Y     N      N       N                                                Y




Version 1.1                                                                                 40 of 42                                                                                            01/11/06
                                                                   2006/07 Validation Rules for Trust and Estate Returns




07    7.24    General administration costs                                            N    N    Y    N    N     N                               Y

07    7.25    Grants and donations made in UK                                         N    N    Y    N    N     N                               Y

07    7.26    Grants and donations outside UK                                         N    N    Y    N    N     N                               Y

07    7.27    Other expenses not entered elsewhere                                    N    N    Y    N    N     N                               Y

07    7.28    Tangible fixed assets - disposals inyear                                N    N    Y    N    N     N                               Y

07    7.29    Tangible fixed assets - held at year end                                N    N    Y    N    N     N                               Y

07    7.30    UK investments - disposals in year                                      N    N    Y    N    N     N                               Y

07    7.31    UK investments - held at year end                                       N    N    Y    N    N     N                               Y

07    7.32     Shares in and loans to controlled cos. - disposals in year             N    N    Y    N    N     N                               Y

07    7.33     Shares in and loans to controlled cos.- held at year end               N    N    Y    N    N     N                               Y

07    7.34    Overseas investments - disposals in year                                N    N    Y    N    N     N                               Y

07    7.35    Overseas investments - held at year end                                 N    N    Y    N    N     N                               Y

07    7.36    Loans and non-trade debtors                                             N    N    Y    N    N     N                               Y

07    7.37    Other current assets                                                    N    N    Y    N    N     N                               Y

07    7.37A   Were all investments and loans 'qualifying' loans?                      N    N    N    N    Y     N   If present must be Y or N
07    7.38    Value of any non- qualifying investments or loans                       N    N    Y    N    N     N                               Y
              Number of subsidiary or associated companies controlled at end of tax
                                                                                      N    Y    N    N    N     N
07    7.39    year
07    7.40    Signature, name and date                                                N    N    N    N    N     Y

07    7.41    Status or capacity in which signing                                     N    N    N    N    N     Y
07    7.42    Additional information                                                  N    N    N    N    N     Y




Version 1.1                                                                               41 of 42                                                  01/11/06
                                                                    2006/07 Validation Rules for Trust and Estate Returns




                                                                                                                                         Positive only


                                                                                                                                                         Mandatory


                                                                                                                                                                      Error No
                                                                                                        Check
        Box No                           Description                              Iter Num   £   date         Text          Validation
                                                                                                         box
Form
               Pension benefits in excess of Available Lifetime Allowance taken
   25     25.1 as a lump sum                                                      N    N     Y    N      N     N                             Y
               Pension benefits in excess of Available Lifetime Allowance not
   25     25.2 taken as a lump sum                                                N    N     Y    N      N     N                             Y
   25     25.3 Lifetime Allowance tax paid by your pension scheme                 N    N     Y    N      N     N                             Y
               Amount saved towards pension in excess of the Annual
   25     25.4 Allowance                                                          N    N     Y    N      N     N                             Y
   25     25.5 Amount of unauthorised payment not subject to Surcharge            N    N     Y    N      N     N                             Y
   25     25.6 Amount of unauthorised payment subject to Surcharge                N    N     Y    N      N     N                             Y
   25     25.7 Foreign tax paid on an unauthorised payment                        N    N     Y    N      N     N                             Y
   25     25.8 Taxable short service refund from overseas pension                 N    N     Y    N      N     N                             Y

   25     25.9 Taxable lump sum death benefit payment from overseas pension       N    N     Y    N      N     N                             Y
   25    25.10 Foreign tax paid                                                   N    N     Y    N      N     N                             Y




Version 1.1                                                                                      42 of 42                                                            01/11/06

				
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