Cash, cash on deposit or any current account balances

Account balances should include interest credited to those accounts. If you are completing the return for accounting periods for which audited accounts have been prepared, you can show the adjusted opening and closing balances as they appear in the scheme accounts.

Enter the total balance, taking all accounts into account. Where an account is overdrawn this will reduce the total, and if the overall figure is a minus figure enter '0' (zero).

Include the aggregate of all interest credited to bank accounts and do not reduce it by interest paid on overdrawn accounts.