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Businesses must submit this return as an electronic data file, either a comma delimited text file (.CSV) or a Microsoft Excel spreadsheet.

Each of the itemised matters should be a column heading within this electronic file.

Details for each of the individual amounts must be recorded in the return. If reasonable expenses are deducted, they must be allocated against the legal owner in the column of the same name.

Last modified: 15 March 2024
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