Solution Properties
Solution ID:
260224143350300
Last Modified Date:
Fri Jun 05 12:24:29 UTC 2026
Taxonomy Path:
Case category//How do I...//governmental/legislative compliance
Author:
[email protected]
Making Tax Digital for Income Tax category list
Description

When you export nominal codes and Income Tax categories, each category has its own number.

The software uses the category numbers when you select the option to export the Nominal Code and Income tax category for re-import purposes. 

Export window with two options to export the data.

Income Tax Category list

  Income Tax Category Number
Business income Turnover   1
  Other business income 2
  Tax taken off trading income 3
Business expenses Goods, materials and other costs of sales 20
  Payments to construction industry subcontractors 21
  Wages and staff costs 22
  Car, van and travel expenses 23
  Rent, rates, utilities and insurance 24
  Property and equipment repairs and renewals 25
  Phone, stationery and other office costs 26
  Advertising and marketing 27
  Interest charged on loans 28
  Bank, credit card and other finance costs 29
  Accountancy and other professional fees 30
  Business entertainment 31
  Other business expenses 32
  Bad debts 33
  Depreciation and profit or loss on sale of assets 34
  Not applicable 37

NOTE:

We'll also include the 'Not applicable' category as type "-".  You can apply this to any nominal code.

 
If you set up with 'UK property' as your income source, the 'Assign Income Tax categories' option includes the following. These are the Income Tax categories for income and expenses:
Property incomes Period amount income 4

 

 Premiums of lease grant income 5

 

 Reverse premiums income 6

 

 Tax-deductible income 7

 

 Other income 8

 

 Rent a Room income 9
Property expenses Rent, rates, insurance, ground rents 38
  Property repairs and maintenance expenses 39

 

 Legal, management and other professional fees  40

 

 Costs of services provided, including wages 41

 

 Other property expenses 42

 

 Non-residential property finance costs 43

 

 Residential financial costs 44

 

 Residential financial costs carried forward 45

 

 Travel costs 46

 

 Rent a Room amount claimed 47

 

 Not reportable 49

NOTE:

The software won't map the 'Not reportable' category to an HMRC Income Tax Category. It's for internal use for Sage 50.