## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/uk/books/help/llms.txt

Use this file to discover all available documentation pages before proceeding.

# Business Source Adjustable Summary

The Business Source Adjustable Summary (BSAS) is a digital summary provided by His Majesty’s Revenue and Customs (HMRC) under Making Tax Digital (MTD) for Income Tax.

After submitting all your quarterly updates, if you need to make adjustments for each of your income sources, you can generate a BSAS. The BSAS displays the total income, expenses, and allowances reported for the relevant tax year, allowing you to review and update the figures before the final submission.

In Zoho Books, you can generate a BSAS to review the data that was previously submitted and make any necessary adjustments without recalculating and resubmitting your entire income and expense totals. Once these adjustments are made, HMRC recalculates your tax liability to ensure everything is accurate before the final declaration is submitted by 31 January following the end of the tax year.

## Generate Business Source Adjustable Summary

If you need to make adjustments after submitting all your quarterly updates, such as adding back non-allowable expenses (like personal costs, depreciation, fines, or client entertainment) or claiming additional deductions (like home office expenses, bad debts, professional fees, or capital allowances), you can do so by generating a Business Source Adjustable Summary (BSAS) in Zoho Books.

Before generating a BSAS, you must first create a BSAS form. Here’s how:

*   Go to _Filing & Compliance_ on the left sidebar and select **Income Tax**.
*   Click **Create Additional Submission** in the top right corner.
*   In the _Create Additional Submission_ pop-up, fill in the following fields:
    *   Select the tax year in which you want to make adjustments in the _Tax Year_ field.
    *   Select the applicable submission type in the _Submission Type_ field. You can select **Business Source Adjustable Summary (Self Employment)** or **Business Source Adjustable Summary (UK Property)**, depending on your business.
    *   Click **Create**.

![Create Additional Submission - BSAS](/uk/books/help/images/mtd-it/bsas/create-bsas.png)

The BSAS will now be created in the **Draft** status and listed under the _End of Year_ section of the _To Be Filed_ tab.

*   Click the newly created Business Source Adjustable Summary form from the _End of Year_ section.
*   On the _Business Source Adjustable Summary_ page, review the **Income**, **Expenses**, **Disallowable Expenses** and other categories along with their corresponding HMRC Figures.
*   Enter any required changes in the _Adjustments_ field. The revised total for each category will then be reflected in the _Final Figures_ section.
*   Once you have made all your adjustments, click **Save and Generate.**

![BSAS Adjustments Form](/uk/books/help/images/mtd-it/bsas/finalise-bsas.png)

*   In the confirmation pop-up that appears, click **Finalise Update**.

The adjustments made to the categories in the BSAS will be saved in Zoho Books, and the status of the form will change to **Finalised**.

* * *

## Edit Business Source Adjustable Summary

To edit your BSAS in the Finalised status, before submitting it to HMRC:

*   Go to _Filing & Compliance_ on the left sidebar and select **Income Tax**.
*   Select the Business Source Adjustable Summary in the Finalised status that you want to edit.
*   In the _Business Source Adjustable Summary_ page, click the _More_ icon in the top right corner and select **Edit**.

![Edit BSAS](/uk/books/help/images/mtd-it/bsas/edit-bsas.png)

*   In the confirmation pop-up that appears, click **Continue to Edit**.
*   Make the necessary changes and click **Save and Generate**.

Your BSAS will now be updated with the latest adjustments provided.

* * *

## Delete Business Source Adjustable Summary

To delete a BSAS:

*   Go to _Filing & Compliance_ on the left sidebar and select **Income Tax**.
*   Hover over the Business Source Adjustable Summary in the Finalised status and select **Delete.**

![Delete BSAS from List](/uk/books/help/images/mtd-it/bsas/delete-bsas-list-page.png)

(or)

*   Select the Finalised Business Source Adjustable Summary that you want to delete.
*   In the _Business Source Adjustable Summary_ page, click the _More_ icon in the top right corner and select **Delete**.

![Delete BSAS](/uk/books/help/images/mtd-it/bsas/delete-bsas.png)

The BSAS will now be deleted.

**Note:**

You cannot delete a BSAS in the **Submitted** status. 

* * *

## Submit Business Source Adjustable Summary

Once you have added all the necessary changes and your BSAS is finalised, you can submit it to HMRC. Here’s how:

*   Go to _Filing & Compliance_ on the left sidebar and select **Income Tax**.
*   Select the Business Source Adjustable Summary in the Finalised status that you want to submit to HMRC.
*   In the _Business Source Adjustable Summary_ page, click **Send Update** in the top right.

![Submit BSAS](/uk/books/help/images/mtd-it/bsas/submit-bsas.png)

*   In the confirmation pop-up that appears, read the terms and click **Send Update** again.

The Business Source Adjustable Summary will be sent to HMRC, and will be marked as **Submitted** in Zoho Books.  

**Note:**

You can generate and submit multiple BSAS adjustments; however, each new submission will override the previous one. Only the most recently submitted BSAS will be taken into account.