INTRODUCTION
As per Revenue guidelines and due to the implementation of the Finance Act 2021 and amendment in the
taxonomy, we have made 4 changes in Relate Personal Tax Version 13.0 Build 4 for the Tax Year 2021. The
major changes have been made to Relate Personal Tax to comply with Revenue.
MAJOR CHANGES IN TAX YEAR 2021
Major changes include new tax fields and subsections to be filled in where applicable under
Self-Employed Income
o Tax field under Capital Allowances for the year 2021 – If any amount entered above refers
to ‘farm safety equipment’ under S285D enter the amount and provide the details
required.
o New link to add the Details of additional certificate- Tax field for the qualifying certificate
number issued by the Department of Agriculture, Food, and the Marine.
o New link to add the Details of additional certificate- Tax field for the amount claimed
from this certificate.
o New Tax field under Farm Partnership Details (Add Details link) – Your share of
Succession Tax Credit due under Sr.667D in prior years.
Personal Tax Credits
o Calculation Changes- The Dependent relative tax credit has been changed to £245.
SELF-EMPLOYED INCOME
CAPITAL ALLOWANCES FOR THE YEAR 2021
The Self-Employed Income section has new details added under Capital Allowances for the year 2021. The
changes have been categorised into two sections. First off, a new tax field has been added that allows the
user to add any amount mentioned earlier that fall under farm safety equipment under S285D as
highlighted in Figure 1. Secondly, the user can add their details of additional certification by clicking on the
hyperlink Details of the additional certificate as highlighted in Figure 2. To navigate to the page as shown
in Figure 2, kindly follow the path Self Employed Income Capital Allowances for the year 2021 Hyperlink
for details of additional certificates. The new dialog box that opens up lets the user add/edit/delete the
certificate number alongside the amount claimed for the certificate. This is shown in detail in Figure 3. The
three Tax Fields added are listed below:
If any amount entered above refers to ‘farm safety equipment’ under S285D enter that amount
here and provide the following
The qualifying certificate number was issued by the Department of Agriculture, Food, and the
Marine
Amount claimed from this certificate
Figure 1: New Section under Capital Allowances for the year 2021
Figure 2: Click on the “Details of additional Certificates” hyperlink under Capital Allowances
Details
Figure 3: New Section under Capital Allowances for the year 2021
FARM PARTNERSHIP DETAILS
The Self-Employed Income section has new details added under Farm Partnership Details. The changes
have been added under the Add Details hyperlink. The filer needs to click on the Add Details hyperlink
under the Farm Partnership Details to fill in the details. The process of navigation can be identified below.
The user of the same needs to click on the highlighted section of Figure 4 to reach Figure 5. Following this,
the user can go ahead and add the new information that takes into consideration the share of Succession
Tax Credit due under S.667D in prior years. This can be found under Succession Farm Partnership. The Tax
Field added is listed below:
Your share of Succession Tax Credit due under S.667D in prior years
Figure 4: Click on the “Add Details” hyperlink under farm Partnership Details
Figure 5: New section under Succession Farm Partnership
PERSONAL TAX CREDITS
DEPENDENT RELATIVE TAX CREDIT
The change under the format for Personal Tax Credits, is mainly in regard to the Calculation logic. As per
the new tax schema the Dependent Relative Tax Credit has been automatically changed to £245. This has
been displayed under Figure 6.
Figure 6: Calculation change under Dependent Relative Tax Credit