Return for heavy truck

This discussion addresses a client's need to file tax returns for two heavy trucks (over 12mt). While ITR 4 is suggested due to owning fewer than 10 trucks, it results in a high tax liability. The user inquires about using ITR 3 to potentially reduce tax, but it's clarified that ITR 3 is only applicable if the number of trucks exceeds 10 at any point. Maintaining books of accounts is compulsory if turnover exceeds £25 lacs, but this doesn't automatically qualify for ITR 3 in this specific scenario.