B3 Income from self-employment

 – Excluded topics

 Trading allowance of ￡1,000 added to excluded topics

 Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics.

 B4 Property and investment income – Excluded topics

 Property allowance of ￡1,000 added to excluded topics

 Non-deductible capital expenditure under the cash basis other than motor cars, land and buildings added to excluded topics.

 E2 Taxable total profits –

 Excluded topics

 Added to excluded topics:

 Carried forward losses prior to 1 April 2017.

 Restriction on carried forward losses for companies with profits over ￡5 million.

 E3 Chargeable gains for

 companies – Excluded topics

 Calculation of indexation factors added to excluded topics

 E3 Chargeable gains for companies

 Part (b) amended to clarify that the indexation factor will be given for any calculation of the indexation allowance.