Other UK income 38 - Amount in C to which exemptions apply

Box J deals with further exemptions that may reduce the figure in box C. Add together any amounts included in box C that were:

• funded by contributions made by your employer before 6 April 2008 but you were taxed on the contributions in the year they were made (HM Revenue & Customs (HMRC) may ask you about these)
• paid because of your own contributions
• from an overseas scheme (there are more conditions attached to this (you must qualify under Extra Statutory Concession A10) contact your HMRC office if you are not sure)