If they fill in the form (when in doubt using the most advantageousWouldn't it be better to put it in the white space?
I am not sure that info in the white space is always captured.
Can you imagine what would happen if all tax payers stopped using
accountants and instead sent in their accounting records with their
tax returns and asked HMRC to sort it out!?
Lots of people would get fined for not making there returns
entries for the tax payer) and list queries would that be acceptable?
I would think that would put great pressure on HMRC resources.