1) trading income goes in non-primary production box for other business income
2) P8 Cost of Sales: From the list below, find the letter that matches the method you used to value closing stock. If more than one method was used, select the letter that applies to the largest value:
C cost M market selling value R replacement value.
3) P8 Total Expenses: If your total of non-primary production expenses is a negative amount, print L in the box at the right of the amount at T.
4)Options are not trading stock therefore they are not included in opening and closing stock. Simply include any options proceeds in sales and option purchases in purchases. Open (unrealised) options remain open and not valued as trading stock.
