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IR6 Question 21 Expenses

The estate or trust may have incurred expenses in generating its income, for example:

  • commission deducted from interest or dividends

  • expenses for return preparation

  • deductible trustee charges

  • interest paid to Inland Revenue.

If these expenses haven’t been claimed elsewhere in the return, write the amount claimed in Box 21.

Certain expenditure is not deductible and this includes:

  • private expenditure
  • capital expenditure.

Penalties may apply if it is claimed incorrectly.

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