Part P: Total expenses

Last updated 17 February 2020

Completing this part
Step 1	Add up all the primary production expenses you have written in the Primary production column, from Cost of sales down to and including All other expenses, and write the total at S item P8 on your schedule. Do not show cents.
Step 2	If your total of primary production expenses is a negative amount, print L in the box at the right of the amount at S.
Step 3	Add up all the non-primary production expenses you have written in the Non-primary production column, from Cost of sales down to and including All other expenses, and write the total at T item P8 on your schedule. Do not show cents.
Step 4	If your total of non-primary production expenses is a negative amount, print L in the box at the right of the amount at T.
Step 5	Add up your primary production and non-primary production expenses and write the total amount at TOTAL EXPENSES, Totals column, item P8 on your schedule.
Step 6	If your total of expenses is a negative amount, print L in the box at the right of this amount.

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