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AIM worksheet for adjustments and shareholders salary

This page is for accountants doing AIM provisional tax statements for their clients that need to make use of the adjustments fields, or have clients who pay shareholders salary.

When should I use this?

Use this from the very first AIM statement that is done for each financial year. You'll need to update it each period rather than creating a new worksheet.


For shareholders salary, the worksheet will allow you to enter shareholders salary as paid by the business, but does not take into account if each shareholder has income from other sources which may affect the tax rate of that shareholder.