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The Financial statements summary (IR10) form is designed to collect information for statistical purposes and to assist in the administration of the tax system. It isn't designed to replace financial records. The form is only a general summary of information relating to the customer's business and operations.
Note: This guide is to be used for returns for the 2016 tax year onwards. Go to our IR10 Guides for past years if you need an IR10G for 2014 and before.