# data[].attributes.body
Business Income
Gross income
(-) Allowable expenses
(-) Double Deduction
(-) Special Deduction
(+) Non-allowable Expenses
Adjusted Income
(+) Balancing charge
(-) Capital Allowance B/F
(-) Capital Allowance - current
(-) Balancing Allowance
Statutory Income
(-) Unabsorbed business loss
(+) Income from other sources
Aggregate Income
(-) Current year losses
(-) Approved donation
(-) Personal relief
Chargeable Income

Non-Business Income
Gross Income
(-) Allowable expenses
(+) Interest Income
(+) Rental income
(+) Annuaties
(+) Casual income
Aggregate Income
(-) Current year losses
(-) Approved donation
(-) Personal relief
Chargeable Income

# data[].attributes.body
Gross Income
(-)Allowable Expenses
(-)Double Deduction
(-)Special Deduction
(+)Non-allowable Expenses
Adjusted Income
(+)Balancing Charge
(-)Capital Allowance B/F
(-)Capital Allowance - current
(-)Balancing Allowance
Statutory Income
(+)Statutory income from other business sources
Aggregates statutory income from business sources
(-)Unabsorbed loss B/F
(+)Statutory income from other sources
Aggregate Income
(-)Current year business loss
(-)Approved donation
Total Income
(-)Personal relief
Chargeable Income

# data[].attributes.body
Gross Income
(-) Allowable expenses
(-) Double deduction
(-) Special deduction
(+) Non-allowable expenses
= Adjusted Income
(+) Balancing charge
(-) Balancing allowance
(-) Capital allowance b/f
(-) Capital allowance - current year
= Statutory Income
= Aggregate stat. income from business sources
(-) previous year business' loss
(+) other income
= Aggregate income
(-) Current year business' loss
(-) Approved donation
= Total Income
(-)Personal relief
= Chargeable Income

# data[].attributes.body
BUSINESS INCOME:
Gross Income
Less: Allowable Expenses
Less: Double Deduction
Less: Special Deduction
Add: Non-allowable Expenses
Adjusted Income
Add: Balancing Charges
Less: Capital Allowance b/f
Less: Capital Allowance - for the year
Less: Balancing Allowances
Statutory Income
Add: Statutory income from other business sources
Aggregates statutory income from business sources
Less: Unabsorbed loss b/f
Add: Statutory income from other sources
Aggregate Income
Less: Business loss for the year
Less: Approved donation
Total Income
Less: Personal relief
Chargeable Income

NON-BUSINESS INCOME/EMPLOYMENT INCOME
Employment income
Add: Interest income
Add: Rental Income
Aggregate Income
Less: Approved Donation
Total Income
Less: Personal Relief
Chargeable income

# data[].attributes.body
Tax Computation
Gross Income
+ Allowable expenses
(-) Allowable Expenses
(-) Double deduction
(-) Special deduction
= Adjusted Income
+ Balancing charge
(-) Balancing allowance
(-) Capital allowance b/f
(-) Current year capital allowance
= Statutory Income
= Aggregate statutory income from business sources
(-) previous year business' loss
+ other income
= Aggregate income
(-) Current year business' loss
(-) Approved donation
= Total Income
(-)Personal relief
Chargeable Income

# data[].attributes.body
Computation of business tax
Gross Income
(-)Allowable Expenses
(-)Double Deduction
(-)Special Deduction
Adjusted Income/Adjusted loss
(+)Balancing Charge
(-)Capital Allowance B/F
(-)Capital Allowance - current
(-)Balancing Allowance
Statutory Income
(+)Statutory income from other business sources
Aggregates statutory income from business sources
(-)Unabsorbed loss B/F
(+)Statutory income from other sources
Aggregate Income
(-)Current year business loss
(-)Annuity Paid (Estate)
(-)Approved donation
Total Income
(-)Personal relief
Chargeable Income

Computation of non business tax
Employment income
(+)Interest income
(+)Rental Income
Aggregate Income
(-)Approved Donation
Total Income
(-)Personal Relief
Chargeable income

# data[].attributes.body
Gross Income
(-) Allowable expenses
ADJUSTED INCOME
(+) Balancing charge
(-) Capital allowances
STATUTORY INCOME
(+) Statutory income from other business sources
AGGREGATE STATUTORY INCOME
(-) Unabsorbed business loss b/f
(+) Non-business sources
AGGREGATE INCOME
(-) Current year business loss
(-) Approved donations
CHARGEABLE INCOME

# data[].attributes.body
Net profit before tax
Less: non business income
Add: non allowable expenses
Less: special deduction
Less: double deduction
= adjusted income or loss
Add: balancing charge
Less: capital allowance( c/f and current)
Less: balancing allowance
=statutory income
Add: statutory income from other business
=aggregate statutory income from business
Less: unabsorbed previous year business loss c/f
Add: other non business income
= aggregate income
Less: current business loss
= total income
Less: personal reliefs
= chargeable income
Income tax payable at scaled rate

# data[].attributes.body
Business income
Add: non business income
= Total business income
Add: business expense
= Adjusted income
Less: capital allowance & capital allowance bf
= Statutory income
Less: previous year loss
= Aggregate income
Less: approved donation & current year loss
= Chargeable income

# data[].attributes.body
Add: Non-deductible expenses
Less:  Deductible expenses
= Adjusted Income
Less: CA & CA bf
= Statutory Income
Less: Unabsorbed business loss
Add: Other Income
= Aggregate Income
Less: Current year loss
Less: Approved donation
= Total income
Less: Personal Reliefs
= Chargeable income

# data[].attributes.body
Add: Non-deductible expenses
Less:  Deductible expenses
= Adjusted Income
Less: CA & CA bf
= Statutory Income
Less: Unabsorbed business loss
Add: Other Income
= Aggregate Income
Less: Current year loss
Less: Approved donation
= Total income
Less: Reliefs
= Taxable income (huhu)

# data[].attributes.body
Gross Income
Add: Allowable expenses
Less: Allowable Expenses
Double deduction
Special deduction
= Adjusted Income
Add: Balancing charge
Less: Balancing allowance
Capital allowance b/f
Current year capital allowance
= Statutory Income
= Aggregate statutory income from
business sources
Less: previous year business' loss
Add: other income
= Aggregate income
Less: Current year business' loss
Approved donation
= chargeable income

# data[].attributes.body
Adjusted Income
less: Capital allowance
Total statutory income
Less: Unabsorbed business loss
Add: Rental income
Aggregate Income
Less: Approved donation
Total Income
Less : Relief
Chargeable Income
Tax Payable

# data[].attributes.body
Employment income
Interest income
Rental income
Aggregate income
Less: approved donation
Total income
Less: personal reliefs
Chargeable income
Income tax payable at scaled rate

# data[].attributes.body
Gross income
Less: wholly & exclusively expenses
Adjusted income/ loss
balancing charge
Less: capital allowance
Statutory income
Aggregate of statutory income from businesses
Less: business losses b/f
(+) recoveries of abortive prospecting expenditure
Aggregate income
Less: Adjusted loss
prospecting expenditure
pre-operational business expenditure
approved donations
current year loss
Total income
Less: personal reliefs
Chargeable income
Income tax payable at scaled rate