Article Objective: To assist users in determining what data will rollover to future years.
​
​Context: The rollover feature streamlines worksheet preparation by automatically transferring data from last year's worksheets into the latest version of a worksheet template. This improves both preparation efficiency and data accuracy. However, not all worksheets include this functionality due to the specific nature of their content. This article provides an overview of which data is expected to roll over and where exceptions apply.

Worksheet

Rollover

Closing to Opening Balances

Fixed Information
(e.g. loan details)

Prior Year
​Column
​

Accounts & Tax

C20 Tax Reconciliation

P

P

P

P

F05 Trade Debtors

P

For turnover
​

O
​

O
​

F10 Bank

O
​

-

-

-

F15 Stock on Hand

P

P

O
​

O
​

F20 Livestock

P

P

P

O
​

F25 Sundry Debtors

P

O
​

O
​

P

F30 Prepayments

P

P

P

Rolling*

F35 Accrued Income Asset

P

P

P

Rolling*

G10 Fixed Assets Depreciation

O
​

-

-

-

G20 Investments

P

P

O
​

Rolling*

G25 Other Assets

P

O
​

O
​

P

G33 Director Loan Account

P

P

P

P

G35 Section 455 Calculator

O
​

-

-

-

H04 Accruals

P

P

P

Rolling*

H05 Trade Creditors

P

For COGS
​

O
​

O
​

H07 Sundry Creditors

P

O
​

O
​

P

H10 Deferred Income

P

P

P

Rolling*

H11 Chattel Mortgage Schedule

Entire sheet
​

H13 Hire Purchase Schedule

Entire sheet
​

H15 Inter-Entity Loans

O
​

-

-

-

H20 Leases

P

P

P

Rolling*

H25 Bank Loans

P

P

O
​

O
​

H30 Other Liabilities

P

O
​

P

H40 Provisions - Annual Leave

P

O
​

P

P

J51 VAT Reconciliation

O
​

-

-
​

-
​

K05 Company Capital Accounts

P

P

P

Rolling*

K07 Partners and Sole Traders Capital

P

P

P

O
​

L05 General Ledger Details

O
​

-

-

-

L06 General Ledger Analysis

P

O
​

O
​

P

M20 Other Income

P

O
​

O
​

P

N10 Donations

O
​

-

-

-

N25 Fines & Penalties

O
​

-

-

-

N30 Insurance

O
​

-

-

-

N40 Legal Fees

O
​

-

-

-

N70 Subscriptions

O
​

-

-

-

N80 Wages & PAYG

P

P

O
​

P

N81 HMRC Payroll Submissions

O
​

-

-

-

Personal Tax
​

P01 Summary

P

O
​

O
​

P

100A Interest & Dividend Income

P

O
​

O
​

P

100B Pension & State Benefits

P

O
​

O
​

P

100C Charitable Giving

P

O
​

O
​

P

102 Employment

P

O
​

O
​

P

102A Work from Home

P

O
​

P

O
​

103 Self-Employment

P

O
​

O
​

P

104 Partnership

P

O
​

O
​

P

105A Furnished Holiday Lettings

P

O
​

P

P

105B Furnished Holiday Lettings Summary

P

O
​

O
​

P

105C Rental Property

P

O
​

P

P

105D Rental Property Summary

P

O
​

O
​

P

106A Foreign Income - Overseas Sources

O
​

-

-

-

106B Foreign Income - Property

P

O
​

P

P

107 Trusts

P

O
​

O
​

P

108 Capital Gains

P

P

O
​

O
​