SLfT7006 - Calculating your SLfT liability in relation to the SLCF

SLfT guidance on calculating the maximum amount of credit you can claim in relation to the SLCF.

The maximum amount of credit you can claim in relation to the SLCF is 5.6% of your total SLfT liability in the period 1 April to 31 March. Separate guidance is available covering How to make and SLfT return and pay tax.

A contribution payment must have been received by the approved body before it can be declared on the SLfT return and the appropriate credit claimed.

Ref ID: 
SLfT7006
Archive Date: 
27 September 2016
Last updated: 
27 September 2016

Archive

Updated date: 2016-05-26 12:24
Version ID: 749
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