Identification : you must add the identification labels provided by the Tax Agency in the space reserved for this purpose in each copy of this document for presentation to collaborating entities (Banks, Savings Banks, Credit Cooperatives).
Accrual : in this section you must indicate the year and period of the declaration (first quarter, second, etc.).
Settlement : This uk business email list is the part where you have to specify the withholdings and payments on account. In order:
Box 01: Indicate the number of people or companies to whom you pay rent.
Box 02: indicates the basis for withholdings and payments on account; that is, the gross amount of the invoice, the amount applied before including VAT or removing the withholding.
Box 03 : Fill in the withholdings and payments on account; that is, the total withholdings that we have made for rent for that period.
Box 04 : only need to be filled out if the declaration being submitted is supplementary.
Box 05: is the result to be entered. It will be the difference between boxes 3 and 4.
Supplementary declarations: you should only fill out this section if you have made a mistake in a declaration already submitted. According to the Tax Agency, in this form, the supplementary declaration, which must necessarily result in an amount to be paid, will only be made when it is intended to regularize errors or omissions in a previous declaration that have led to a lower amount to be paid than required.
Payment : the only possible result is to pay, in no case can a negative form 115 (zero) be submitted. The amount of the result to be paid is the one you have previously entered in box 5. You must enter this figure again in this section and indicate the payment method with an X. If the payment is made by direct debit, you must fill in the complete details of the direct debit account (CCC).
