When preparing an AIM return, on the Summary tab, you do not need to choose a provisional tax option from the drop-down list of EST, Ratio or STD. You can leave this keypoint empty.
In this case, no Provisional Tax method or amount will be sent to Inland Revenue (which is valid). IRD know the taxpayer is on AIM once they have filed their first AIM Statement of Activity for the year.
However, in some scenarios, it defaults to Standard and once there, this option cannot be removed and an incorrect calculation may be made. In this case, you can lodge the return via MyIR as a workaround.
In the future, we will re-introduce AIM as an option in the drop down list for "Provisional Tax Option".