Breakdowns

Overview

If you have an account that requires different tax treatments, you can use a breakdown to separate these amounts so you can treat them differently.

Important notes

We recommend not using breakdowns on balance sheet accounts such as accruals. The content of accrual accounts can change year to year, and once a breakdown is added to an account, it cannot be changed or removed in following tax years.

Instead we recommend using a temporary difference workpaper.

Add a breakdown

1. Go to the Trial Balance page and locate the account required.
2. Click the Settings button next to the account, then select Breakdown.
   
3. When first created, the breakdown appears in red, showing that it is unreconciled.
   
4. Click the breakdown to open.
5. A default sub-account named ‘Account name’ is created automatically.
6. You can rename it, add a workpaper, attach files, and include notes.
7. Click New or Import to add more sub-accounts to the breakdown.

Once amounts in the sub-accounts total the main account, the breakdown on your trial balance will appear blue to show as reconciled. 

Delete a Breakdown

To remove a breakdown, you first need to delete all sub-accounts within it.

Option 1: Bulk delete multiple sub-accounts

1. Open the breakdown to view its sub-accounts.
2. Go to the Chart of Accounts tab.
3. Select the sub-accounts you want to delete.
4. Choose Delete from the dropdown menu and click Apply.

Option 2: Delete individual sub-accounts

1. Click the sub-account to open.
2. Click the cog icon on the workpaper and select Permanently delete account from all tax years.
3. Once all sub-accounts are deleted, the breakdown is automatically removed from the trial balance account.

Troubleshooting 

Unable to add a Breakdown

If the breakdown option is disabled or greyed out, check the following:

• You have full access to the taxpayer.
• There is no workpaper attached to the account (including prior years).
  • If a workpaper exists in prior years, consider creating a new account in the current year and adding the breakdown there. Update the account code on the old account to ensure future imports go to the new account.
• There is no IR10 mapping on the account (this must be removed and added to the breakdown accounts instead).
• There are no locked prior years (unlock them before adding the breakdown, then re-lock them after).

Unable to delete a Breakdown

If you are unable to delete the accounts within the breakdown please check the following:

• Unlock ALL prior years’ returns. Please note: deleting an account will remove the account from all the prior years.
• Remove any tax return mapping associated with the accounts.
• Remove any workpapers attached to the accounts.
• You have full access to the entity and not read only access.

Related articles

Temporary difference

Add or remove a Workpaper