Checklist

Information for the End of Period Statement (EOPS)

Information for the End of Period Statement

The End of Period Statement, or EOPS, is submitted on 31 January following the tax year and is a way to finalise the income and expenses from your quarterly statements.

You are able to use it to make accounting adjustments for any disallowable items, and claim reliefs and allowances.

Schedules detailing the various property rental and types of additional information you can complete with the EOPS, follow on the next pages.

Businesses with trade profits

Annual Investment Allowance (Scroll for more)

capital allowances for main pool costs

capital allowances for special pool costs

capital allowances for single asset pool costs

zero-emission goods vehicle allowance

customers’ Premises Renovation Allowance

100% and other enhanced capital allowances

allowances on sale or cessation of customers use

balancing charge on sale or cessation of customers’ use (only where Customers’ Premises Renovation Allowance has been claimed)

balancing charge on sales of other assets or on the cessation of customers use

adjustment for change of accounting practice

averaging adjustment

adjusted profit or loss for the year

adjustment to profits chargeable to Class 4 National Insurance contributions

zero emissions car allowance

electric charge point allowance

structures and buildings allowance

(Freeport) enhanced Structured Building Allowance (SBA)

Businesses with property income

UK property

(Not UK Furnished Holiday Let)

Private use adjustment (Scroll for more)

balancing charges

annual investment allowance

customers’ Premises Renovation Allowance

zero emission good vehicle allowance

other capital allowances

cost of replacing domestic items

rent a room exempt amount

loss brought forward used against this year’s profits

adjusted profit or loss for the year

property income allowance

zero emissions car allowance

electric charge point allowance

structures and buildings allowance

(Freeport) enhanced Structured Building Allowance (SBA)

Oversea property

(Not EEA Furnished Holiday Let)

Private use adjustment

balancing charges

capital allowances for equipment and vehicles

zero-emission goods vehicle allowance

cost of replacing domestic items

adjusted profit or loss for the year

Businesses with property income

UK and EEA Furnished Holiday Let

Private use adjustment

balancing charges

capital allowances

adjusted profit or loss for the year