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This direction is made further to regulation 10 ofÌý.

The quarterly update information that must be provided in a quarterly update period is dependent on the relevant person’s relevant activity or relevant activities.

1. Income from self-employment and similar — A relevant person within charge to income tax under Part 2 of the Income Tax (Trading and other Income) Act 2005 (ITTOIA 2005)

A relevant person with trading income must provide the following update information in each quarterly update:

• quarterly update period start date
• quarterly update period end date
• totals of the amounts falling within income and expenses categories set out in the following table

Business income	Business expenses
Turnover	Cost of goods bought for resale or goods used
Other business income	Construction industry — payments to subcontractors
Ìý	Wages, salaries, and other staff costs
Ìý	Car, van, and travel expenses
Ìý	Rent, rates, power, and insurance costs
Ìý	Repairs and maintenance of property and equipment
Ìý	Phone, fax, stationery, and other office costs
Ìý	Advertising
Ìý	Business entertainment costs
Ìý	Interest on bank and other loans
Ìý	Bank, credit card and other financial charges
Ìý	Accountancy, legal and other professional fees
Ìý	Other business expenses

2. Income from property — A relevant person with property income and profits of which are chargeable to income tax under Part 3 ofÌýITTOIA 2005

A relevant person with property income must provide the following update information in each quarterly update period:

• quarterly update period start date
• quarterly update period end date
• totals of the amounts falling within property income and expenses categories set out in the following tables

2.1 UK property

Property income	Property expenses
Total rent	Rent, rates, insurance and ground rents
Other income from property	Property repairs and maintenance
Premiums for the grant of a lease	Non-residential property finance costs
Reverse premiums and inducements	Residential property finance costs
Ìý	Residential finance costs brought forward
Ìý	Legal, management and other professional fees
Ìý	Costs of services provided, including wages
Ìý	Travel expenses
Ìý	Other allowable property expenses

2.2 Foreign property

Foreign property income	Foreign property expenses
Total rents and other receipts	Allowable property expenses (rent, repairs, legal fees, cost of services provided)
Premiums for the grant of a lease	—

3. Income from jointly let property — A relevant person with property income and profits from a jointly let property which are chargeable to income tax under Part 3 of ITTOIA 2005

A relevant person that lets property jointly must provide the following update information in each quarterly update period:

• quarterly update period start date
• quarterly update period end date

They must choose how to provide the following update information. They can either provide:

• totals of the amounts falling within property income and expenses categories set out in the tables in sections 2.1 or 2.2 of this direction
• totals of the amounts falling within property income set out in the tables in sections 3.1 or 3.2 of this direction

3.1 UK property

Property income
Total rent
Other income from property
Premiums for the grant of a lease
Reverse premiums and inducements

3.2 Foreign property

Property income
Total rents and other receipts
Premiums for the grant of a lease