• ## Worksheet 2: Working out your sole and joint deductions

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End of attention

Worksheet 2 will help you to complete F, G and H item A3 by separating out deductions from joint income and identifying business deductions.

Step 1 Complete column (b) in worksheet 2 by transferring the appropriate amount from your 2011 tax return for the items listed in column (a).

Step 2 For each amount in column (b), write the amounts in columns (c), (d), (e) or (f).

Apportion each amount in column (b) into columns (c), (d), (e) and (f) depending on the source of the income to which it applies. If the income came from:

• a trust, show the amount in column (c)
• you individually, show the amount in column (d)
• a partnership, show the amount in column (d)
• a joint income group, show the amount in column (e) or (f) as appropriate.

If you have more than three joint income groups, duplicate columns (e) and (f) on a separate sheet of paper.

Worksheet 2: Working out your sole and joint deductions

Step 3 For each separate joint income group, you will have an (n) on worksheet 2 that is either positive or negative. For each income group you need to separately translate the worksheet 2 results to worksheet 6 using the instructions in table 1 or table 2 below as appropriate.

If the amount at (n) for a joint income group is positive use table 1, if the amount at (n) is negative use table 2.

Table 1: Amount at (n) on worksheet 2 is positive

 Result Action 1 Action 2 Amount at (m) is negative or 0 Transfer amount at (n) to (e) on worksheet 6 and write 0 at (g) on worksheet 6 next to the correct joint income group. Write 0 at (f) on worksheet 6, next to the correct joint income group. Amounts at (l) and (m) are positive Transfer amount at (n) to (e) on worksheet 6 and write 0 at (g) on worksheet 6 next to the correct joint income group. Transfer amount at (m) to (f) on worksheet 6, next to the correct joint income group. Amount at (l) is negative and (m) is positive Transfer amount at (n) to both (e) and (f) on worksheet 6 next to the correct joint income group. Write 0 at (g) on worksheet 6 next to the correct joint income group.

Table 2: Amount at (n) on worksheet 2 is negative

 Result Action 1 Action 2 Amount at (m) is negative and (l) is 0 Write 0 at the joint income group for both (e) and (f) on worksheet 6, next to the correct joint income group. Transfer as a positive figure the amount at (n) to (g) on worksheet 6, next to the correct joint income group. Amount at (l) is positive and (m) is negative Write 0 at both (e) and (f) on worksheet 6, next to the correct joint income group. Transfer as a positive figure the amount at (n) to (g) on worksheet 6, next to the correct joint income group. Amount at (l) is negative and (m) is positive or 0 Write 0 at both (e) and (f) on worksheet 6, next to the correct joint income group. Write 0 at (g) on worksheet 6, next to the correct joint income group. Amount at (l) is negative and (m) is negative Write 0 at both (e) and (f) on worksheet 6, next to the correct joint income group. Transfer as a positive figure the amount at (m) to (g) on worksheet 6, next to the correct joint income group.