IBA/ABA

Last modified 10:20, 23 Oct 2015

Overview

You can use this to claim IBA/ABA for periods up to 31 March 2011. Balancing charges on Enterprise Zone additions can only be shown for APs after this date.

Claiming ABA/IBA

The data entries for IBA/ABA are self explanatory and should be manual entries.  The allowances in the year are not automatically calculated.

Claiming Enterprise Zone Allowances

The data entries for Enterprise Zone are all manual entries.  For periods after 1 April 2011, the entry is restricted to show the balancing charge on the clawback of Enterprise Zone relief already given.

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