Based on 'HMRC-MTR-2014-v1-0-20130927' RIM artefacts. Version 1.0 - Changes since 2012-13
-
ASE1 -
Xpath change
-
ASE2 - Box removed not used for 2013/14.
-
ASE15 - New box on 2013/14 Return
UKpatentRoyaltyPaymentsMade
. -
AOR9 - Now
BonusSecurityRedemptionDistributionRelief
. Was AOR10 in 2012/13 - boxEmployersWidowsOrphansEtcBenefitScheme
removed for 2013/14. -
AOR10 - Now
SeedEnterpriseInvestmentSchemeAmount
. Was AOR11 in 2012/13. -
AIL4 - Now
NextYearsUncappedLossRelief
. New for 2013/14. WasYearForWhichReliefClaimed
in 2012/13. -
AIL5 - Now
YearForWhichReliefClaimed
. Was AIL4 in 2012/13. -
AIL6 - Now
AmountOfPayrollGiving
. New for 2013/14. WasNonlumpSumPensionBenefitsExceedingALA
in 2012/13. -
AIL7 - Now
LumpSumPensionBenefitsInExcessOfALA
. Was AIL5 in 2012/13. -
AIL8 - Now
NonlumpSumPensionBenefitsExceedingALA
. Was AIL6 in 2012/13. -
AIL9 - Now
LifetimeAllowanceTaxPaid
. Was AIL7 in 2012/13. -
AIL10 - Now
AmountSavedExceedingAnnualAllowance
. Was AIL8 in 2012/13. -
AIL11 - Now
AnnualAllowanceTaxPaidByPensionScheme
. Was AIL9 in 2012/13. -
AIL12 - Now
PensionSchemeTaxRef
. Was AIL10 in 2012/13. -
AIL13 - Now
UnauthorisedPaymentNotSubjectToSurcharge
. Was AIL11 in 2012/13. -
AIL14 - Now
UnauthorisedPaymentSubjectToSurcharge
. Was AIL12 in 2012/13. -
AIL15 - Now
ForeignTaxPaidOnUnauthorisedPayment
. Was AIL13 in 2012/13. -
AIL16 - Now
OverseasPensionContributionShortServiceRefund
. Was AIL14 in 2012/13. -
AIL17 - Now
OverseasPensionLumpSumDeathBenefitPayment
. Was AIL15 in 2012/13. -
AIL18 - Now
ForeignTaxPaid
. Was AIL16 in 2012/13. -
AIL19 - Now
TaxAvoidanceSchemeReferenceNumber
. Was AIL17 in 2012/13. -
AIL20 - Now
ExpectedAdvantageTaxYear
. Was AIL18 in 2012/13. -
AIL21 - Now
AdditionalInformation
. Was AIL19 in 2012/13.
-
FSE10 - Now
CashBasis
. New for 2013/14. WasPermanentAccountingDateChange
in 2012/13. -
FSE11 to FSE102 inclusive - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of FSE10 in the return eg. FSE10PermanentAccountingDateChange
in 2012/13 becomes FSE11 in 2013/14. -
FSE103 - Additional box on 2013/14 Return
OtherInformationSpace
to allow for the insertion of FSE10.
-
SSE8 - Now
CashBasis
. New for 2013/14. WasTurnover
in 2012/13. -
SSE9 to SSE37 inclusive - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of SSE8 in the return eg. SSE8Turnover
in 2012/13 becomes SSE9 in 2013/14. -
SSE38 - Additional box on 2013/14 Return
SubContractorsTaxDeduction
to allow for the insertion of SSE8.
-
FPS5 - Now
CashBasis
. New for 2013/14. WasDateBasisPeriodBegan
in 2012/13. -
FPS6 to FPS14 inclusive - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of FPS5 in the return eg. FPS5DateBasisPeriodBegan
in 2012/13 becomes FPS6 in 2013/14. -
FPS15 - Now
PartnersShareOfBPRA
. New for 2013/14. WasLossesBroughtForward
in 2012/13. -
FPS16 to FPS42 - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of FPS5 and FPS15 in the return eg. FPS16TaxableProfitsAfterLosses
in 2012/13 becomes FPS18 in 2013/14. -
FPS43 - Brought back into use for 2013/14. Now
AdjustmentsToFHLProfit
. -
FPS44 to FPS81 - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of FPS5, FPS15 and the re-instatement of FPS43 in the return. eg. FPS44OtherUntaxedUKIncomeShare
in 2012/13 becomes FPS45 in 2013/14. -
FPS82 - Additional box on 2013/14 Return
ShareOfNotionalIncomeTax
to allow for insertion of FPS5, FPS15 and the re-instatement FPS43.
-
SPS5 - Now
CashBasis
. New for 2013/14. WasDateBasisPeriodBagan
in 2012/13 -
SPS6 to SPS14 - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of SPS5 in the return. eg SPS5DateBasisPeriodBegan
in 2012/13 becomes SPS6 in 2013/14. -
SPS15 - Now
PartnersShareOfBPRA. New box on the Return. Was
LossesBroughtForward` in 2012/13. -
SPS16 to SPS30 - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of SPS5 and SPS15. eg. SPS15LossesBroughtForward
in 2012/13 becomes SPS17 in 2013/14. -
SPS31 - Additional box on the 2013/14 Return
ShareOfTaxTakenOffTradingIncome
to allow for the insertion of SPS5 and SPS15. -
SPS32 - Additional box on the 2013/14 Return
AnyOtherInformationSpace
to allow for the insertion of SPS5 and SPS15.
- PRO25 - Element name change. Now
RepairsAndMaintenance
wasRepairsMaintenanceAndRenewals
in 2012/13.Xpath
andShortDesc
updated.
-
CGT13 - Now
UncappedLossesUsedAgainstCurrentYearIncome
. New for 2013/14. WasLossesUsedAgainstPreviousYearIncome
in 2012/13 -
CGT14 - Now
LossesUsedAgainstPreviousYearIncome
. Was CGT13 in 2012/13. -
CGT15 - Now
UncappedLossesUsedAgainstPreviousYearIncome
. New for 2013/14. WasAmountOfEntrepreneursReliefClaimedOnDeferredGainsFromBefore23June2010
in 2012/13. -
CGT16 to CGT32 - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of CGT13 and CGT15. eg. CGT15AmountOfEntrepreneursReliefClaimedOnDeferredGainsFromBefore23June2010
in 2012/13 becomes CGT17 in 2013/14. -
CGT33 - Brought back into use for 2013/14. Now
PropertyEtcGainsInTheYear
-
CGT34 to CGT36 - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of CGT13 and CGT15. -
CGT37 - Additional box on the 2013/14 Return
AnyOtherInformationSpace
to allow for the insertion of CGT13 and CGT15.
-
NRD2 - Change of use. 2012/13
NotOrdinarilyResidentInTheUK
replaced. NewClaimForOverseasWorkdayRelief
for 2013/14.Xpath
andShortDesc
updated. -
NRD5 - Change of use. 2012/13
OrdinarilyResidentInUKForPreviousYear
replaced. NewClaimForOverseasWorkdayReliefWhichIncludesPYamount
for 2013/14.Xpath
andShortDesc
updated. -
NRD9 - Change of use. 2012/13
LiveOrRemainInUKForExtendedPeriod
replaced. NewHadAHomeOverseas
for 2013/14.Xpath
andShortDesc
updated. -
NRD12 - Change of use. 2012/13
NumberOfSeparateOccasions
replaced. NewHowManyTiesToUK
for 2013/14.Xpath
andShortDesc
updated. -
NRD14 - Change of use. 2012/13
NumberOfDaysInUKSince5April2004OrLeaving
replaced. NewNumberOfWorkdaysSpentOverseas
.Xpath
andShortDesc
updated. -
NRD20 - Now
AmountOfDTAincomeForWhichPartialReliefIsClaimed
. New for 2013/14. WasDTAReliefClaimResidenceInAnotherCountry
in 2012/13. -
NRD21 to NRD38 - These retain the same details except for the
mnemonic
elements which have been updated following the insertion of NRD20. -
NRD39 - Additional box on the 2013/14 Return
AnyOtherInformationSpace
to allow for the insertion of NRD20.