Separate investment value from investment income
Match investment values and income components to their separate fields and periods across the two forms.
Distinguish value and income
The HOS-VU7/WSM-VU4 declaration distinguishes investment values from income and points to corresponding HD1161 entries. Follow its dates and periods without treating the asset total as the same income entry.
Group investment, policy/annuity and deposit records with their holder, valuation and income evidence. Keep different periods distinct and confirm uncertain calculations or fields with the review office.
Record the cross-reference between forms
Keep the evidence behind each item.
| Item | Record | Follow-up |
|---|---|---|
| Value | Specified date and value record | Match the asset field |
| Income | Type, period and evidence | Match the income field |
| Holder | Relevant household member | Avoid omissions and duplication |
| Cross-reference | Declaration and HD1161 entries | Retain consistent versions |
Example: a holding and its dividends
Record the holding's specified-date value and period dividends separately and match the relevant fields. An asset-value entry does not remove the requested income evidence.
Keep entries traceable
- Value and income are separate
- Periods and dates match
- Both forms are cross-checked