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    TOGS and TVL exempt

    If you have received a TOGS allowance (reimbursement for entrepreneurs in affected sectors) you must include this in your return in the ‘exempt profit components’ and ‘extraordinary income and expenditure’sections. You do not have to pay any income tax on this amount. This also applies for the TVL allowance. These must also be included in the ‘exempt profit components’ and ‘extraordinary income and expenditure sectors, and no income tax has to be paid on them. The TOZO (temporary bridging measure for self-employed professionals) is pre-completed (see page 7) but you must take into account that if you have a partner, half the TOZO allowance will be counted in your partner’s income. This can lead to the (annoying) consequence of your partner having to pay more income tax or getting less income tax back.

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