Completing your tax return

If you show income at TOTAL INCOME OR LOSS on page 3 of your tax return:

• take away the amount at TOTAL DEDUCTIONS from the amount at TOTAL INCOME OR LOSS; write the result at SUBTOTAL
• if the amount at SUBTOTAL is less than zero, print L in the LOSS box at the right of the amount.

If you show a loss at TOTAL INCOME OR LOSS on page 3 of your tax return:

• add the amount at TOTAL DEDUCTIONS to the amount at TOTAL INCOME OR LOSS
• write the result at SUBTOTAL, and print L in the LOSS box at the right of the amount.

Where to go next go to question L1 Tax losses of earlier income years   return to main menu Tax return for individuals instructions   go back to Total deductions