Self assessment question

[broadex]

I'm just wondering how to get my self assessment return balance sheet for a client to balance.

We have in the accounts rent premium which is capitalised and then amortised say £1,500 per year over 10 years. In addition the rent premium deductible amount is £1,200 per year over 10 years. Now on the tax return, the 1,500 is shown as non-deductible expenses under amortisation; but I'm not sure which box on the long return form to fill regarding the deductible amount without affecting the balance sheet.

Any ideas will help.

 

[Scalloway]

As far as I am aware HMRC don't compare the balance sheet profit added to capital with the figure in the income and expenses. There are other non deductible expenses that go through the business P & L such as depreciation.