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["year","year_name","last_updated","PA","PAT","PAR","SRB","SR","BRB","BR","HRB","HR","AR","DSR","DBR","DHR","DAR","div_allce","sav_allce_BR","sav_allce_HR","LBRB","LBR","UBRB","UBR","OROI","fuel_bik","CGT_LR","CGT_HR","CGT_ER","CGT_AEA","CGT_LRR","CGT_HRR","CT_SPR","CT_MCR","CT_MRF","CT_MRLT","CT_MRUT","CA_MR","CA_SR","NIC_PT","NIC_UEL","NIC_LR","NIC_UR","NIC_ST","NIC_ER","NIC_PT_W","NIC_UEL_W","NIC_LPL","NIC_UPL","NIC_SE1","NIC_SE2","NIC_C2","NIC_C2_EXEMPT","VAT_SR","VAT_RR","S_PA","S_PAT","S_PAR","S_SRB","S_SR","S_BRB","S_BR","S_HRB","S_HR","S_AR","S_DSR","S_DBR","S_DHR","S_DAR","S_div_allce","S_sav_allce_BR","S_sav_allce_HR","S_LBRB","S_LBR","S_UBRB","S_UBR","nrb","rate","gross_up","IHT_MRNRB","HICBC_threshold","HICBC_limit","HICBC_divider","HICBC_rate"]
[2020,"2020/2021","2020-03-22",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24500,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9500,50024,0.12,0.02,8788,0.13800000000000001,183,962,9500,50000,0.09,0.02,3.05,6475,0.2,0.05,12500,100000,0.5,0,0,10573,0.2,106750,0.41,0.46,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2085,0.19,18272,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2019,"2019/2020","2019-05-04",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24100,0.1,0.2,0.1,12000,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,8632,50024,0.12,0.02,8632,0.13800000000000001,166,962,8632,50000,0.09,0.02,3,6365,0.2,0.05,12500,100000,0.5,0,0,10395,0.2,119070,0.41,0.46,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2050,0.19,18485,0.21,325000,0.4,0.25,150000,50000,60000,100,0.01]
[2012,"2012/2013","2018-05-04",8105,100000,0.5,2710,0.1,31660,0.2,115630,0.4,0.5,0.1,0.1,0.32500000000000001,0.42499999999999999,0,0,0,0,0,0,0,0.03,0,0.18,0.28000000000000003,0.1,10600,0.18,0.28000000000000003,0.2,0.24,0.01,300000,1500000,0.18,0.08,7605,42475,0.12,0.02,7488,0.13800000000000001,146,817,7605,42475,0.09,0.02,2.65,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2013,"2013/2014","2018-05-04",9440,100000,0.5,2790,0.1,29220,0.2,117990,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21100,0.18,0.28000000000000003,0.1,10900,0.18,0.28000000000000003,0.2,0.23,7.4999999999999997E-3,300000,1500000,0.18,0.08,7755,41450,0.12,0.02,7696,0.13800000000000001,149,797,7755,41450,0.09,0.02,2.7,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2014,"2014/2015","2018-05-04",10000,100000,0.5,2880,0.1,28985,0.2,118135,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21700,0.18,0.28000000000000003,0.1,11000,0.18,0.28000000000000003,0.2,0.21,2.5000000000000001E-3,300000,1500000,0.18,0.08,7956,41865,0.12,0.02,7956,0.13800000000000001,153,805,7956,41865,0.09,0.02,2.75,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2015,"2015/2016","2018-05-04",10600,100000,0.5,5000,0,26785,0.2,118215,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,22100,0.18,0.28000000000000003,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8060,42380,0.12,0.02,8112,0.13800000000000001,155,815,8060,42380,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2016,"2016/2017","2018-05-04",11000,100000,0.5,5000,0,27000,0.2,118000,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,0.03,22200,0.1,0.2,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8112,43004,0.12,0.02,8112,0.13800000000000001,156,827,8060,43000,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2017,"2017/2018","2018-05-04",11500,100000,0.5,5000,0,28500,0.2,116500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,2.5000000000000001E-2,22600,0.1,0.2,0.1,11300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8164,45032,0.12,0.02,8164,0.13800000000000001,157,866,8164,45000,0.09,0.02,2.85,6025,0.2,0.05,11500,100000,0.5,0,0,31500,0.2,118500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,325000,0.4,0.25,100000,50000,60000,100,0.01]
[2018,"2018/2019","2018-05-04",11850,100000,0.5,5000,0,29500,0.2,115500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,23400,0.1,0.2,0.1,11700,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8424,46384,0.12,0.02,8424,0.13800000000000001,162,892,8424,46350,0.09,0.02,2.95,6205,0.2,0.05,11850,100000,0.5,0,0,10150,0.2,117577,0.41,0.46,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2000,0.19,20273,0.21,325000,0.4,0.25,125000,50000,60000,100,0.01]

{"sheet":"Home","index":1,"n_rows":18,"n_cols":17,"rows_kept":18,"cut":false,"hidden":false,"merged":[[16,15,16,16],[17,2,17,14],[17,15,17,16],[14,15,14,17],[14,13,14,14],[15,16,15,17]]}
[{"$f":"+IF(LEFT(input!P4,1)=\"S\",\"S_\",\"\")","v":""}]
[]
["BUSINC"]
["2020-03-13",null,"Business incorporation calculator"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Last updated:",null,"2021-01-29"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"} copyright"]
[null,null,"39-41 Bank Street § Ashford § Kent TN23 1DQ §",null,null,null,null,null,null,null,null,null,null,null,null,"} disclaimer"]

{"sheet":"input","index":2,"n_rows":28,"n_cols":23,"rows_kept":28,"cut":false,"hidden":false,"merged":[[22,3,22,4],[18,12,18,13],[25,15,25,16],[27,15,27,16],[22,12,22,13],[20,15,20,16],[22,15,22,16],[20,12,20,13],[19,6,19,7],[20,6,20,7],[22,6,22,7],[20,9,20,10],[22,9,22,10],[17,15,17,16],[18,3,18,4],[18,6,18,7],[18,9,18,10],[20,3,20,4],[3,15,3,16],[19,22,19,23],[19,3,19,4],[6,15,6,16],[12,15,12,16],[19,9,19,10],[19,12,19,13],[19,15,19,16],[10,15,10,16],[8,15,8,16],[14,15,14,16],[18,15,18,16],[17,3,17,4],[17,6,17,7],[17,9,17,10],[17,12,17,13]]}
[null,"report",null,null,null,"tax_efficient"]
[null,"Input"]
[]
[null,"} What tax rules apply to the business owner?",null,null,null,null,null,null,null,null,null,null,null,null,null,"Rest of UK",null,null,null,null,null,null,"Scottish"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rest of UK"]
[null,"} Details for the tax year of incorporation"]
[null,"Brought forward profits at the start of the accounting period:",null,null,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,"locked and set to nil a decided not needed"]
[]
[null,"Taxable profit as an unincorporated business:",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"Salary:",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"Closing figure per the accounts:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+P7+D21-D23","v":0}]
[]
[null,"Dividends:",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"} Projected profit and drawings"]
[null,null,null,{"$f":"CONCATENATE(\"Year \",D19)","v":"Year 1"},null,null,{"$f":"CONCATENATE(\"Year \",G19)","v":"Year 2"},null,null,{"$f":"CONCATENATE(\"Year \",J19)","v":"Year 3"},null,null,{"$f":"CONCATENATE(\"Year \",M19)","v":"Year 4"},null,null,{"$f":"CONCATENATE(\"Year \",P19)","v":"Year 5"}]
[null,null,null,1,null,null,2,null,null,3,null,null,4,null,null,5]
[null,"Year for formulas",null,{"$f":"whatyear(TODAY())","v":2020},null,null,{"$f":"+whatyear(TODAY())+G19-1","v":2021},null,null,{"$f":"+whatyear(TODAY())+J19-1","v":2022},null,null,{"$f":"+whatyear(TODAY())+M19-1","v":2023},null,null,{"$f":"+whatyear(TODAY())+P19-1","v":2024}]
[null,"Profit you expect to make:",null,0,null,null,0,null,null,0,null,null,0,null,null,0]
[]
[null,"Profit you intend to draw:",null,0,null,null,0,null,null,0,null,null,0,null,null,0]
[]
[null,"} Value and cost of business goodwill"]
[null,"Current value of business's goodwill:",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[null,"Price paid for the business's goodwill:",null,null,null,null,null,null,null,null,null,null,null,null,null,0]

{"sheet":"report","index":3,"n_rows":44,"n_cols":17,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
["input","tax_efficient"]
[null,"Results: Comparison of tax over 5 years"]
[]
[null,"} Unincorporated business"]
[null,null,null,1,{"$f":"+D5","v":1},{"$f":"+E5","v":1},1,1,null,null,null,null,null,null,"Hide"]
[null,null,"now hidden",{"$f":"whatyear(TODAY())+D5","v":2021},{"$f":"whatyear(TODAY())+E5","v":2021},{"$f":"whatyear(TODAY())+F5","v":2021},{"$f":"whatyear(TODAY())+G5","v":2021},{"$f":"whatyear(TODAY())+H5","v":2021}]
[null,null,null,"Year 1","Year 2","Year 3","Year 4","Year 5",null,null,null,null,null,null,null,null,"uses same as first year as no danger has 5 more years in it"]
[null,null,null,"£","£","£","£","£"]
[null,null,"Profit brought forward:",{"$f":"+input!P7","v":0},{"$f":"+D15","v":0},{"$f":"+E15","v":0},{"$f":"+F15","v":0},{"$f":"+G15","v":0}]
[null,null,"Profit:",{"$f":"+input!D21","v":0},{"$f":"+input!G21","v":0},{"$f":"+input!J21","v":0},{"$f":"+input!M21","v":0},{"$f":"+input!P21","v":0}]
[null,null,"Tax:",{"$f":"+-tax(Table_0[],country,D10,0,0,D6-1)","v":0},{"$f":"+-tax(Table_0[],country,E10,0,0,E6-1)","v":0},{"$f":"+-tax(Table_0[],country,F10,0,0,F6-1)","v":0},{"$f":"+-tax(Table_0[],country,G10,0,0,G6-1)","v":0},{"$f":"+-tax(Table_0[],country,H10,0,0,H6-1)","v":0}]
[null,null,"NI - classes 2 and 4:",{"$f":"-class4(Table_0[],D10,D6-1)-(class2_new(Table_0[],D10,D6-1))","v":0},{"$f":"-class4(Table_0[],E10,E6-1)-(class2_new(Table_0[],E10,E6-1))","v":0},{"$f":"-class4(Table_0[],F10,F6-1)-(class2_new(Table_0[],F10,F6-1))","v":0},{"$f":"-class4(Table_0[],G10,G6-1)-(class2_new(Table_0[],G10,G6-1))","v":0},{"$f":"-class4(Table_0[],H10,H6-1)-(class2_new(Table_0[],H10,H6-1))","v":0}]
[null,null,"Retained:",{"$f":"+SUM(D9:D12)","v":0},{"$f":"+SUM(E9:E12)","v":0},{"$f":"+SUM(F9:F12)","v":0},{"$f":"+SUM(G9:G12)","v":0},{"$f":"+SUM(H9:H12)","v":0}]
[null,null,"Drawings:",{"$f":"-input!D23","v":0},{"$f":"-input!G23","v":0},{"$f":"-input!J23","v":0},{"$f":"-input!M23","v":0},{"$f":"-+input!P23","v":0}]
[null,null,"Cumulative profit left in business ",{"$f":"+D13+D14","v":0},{"$f":"E13+E14","v":0},{"$f":"F13+F14","v":0},{"$f":"G13+G14","v":0},{"$f":"H13+H14","v":0}]
[]
[null,null,null,{"$f":"+DATE((whatyear(TODAY()))+D5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+E5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+F5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+G5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+H5,3,31)","v":"2021-03-31"},null,null,null,null,null,null,"Hide"]
[null,"} Company"]
[null,null,null,"£","£","£","£","£"]
[null,null,"Profit before salary:",{"$f":"+D10","v":0},{"$f":"+E10","v":0},{"$f":"+F10","v":0},{"$f":"+G10","v":0},{"$f":"+H10","v":0}]
[null,null,"Salary:",{"$f":"-MIN(+DC(Table_0[],\"PA\",D6-1),D20)","v":0},{"$f":"-MIN(+DC(Table_0[],\"PA\",E6-1),E20)","v":0},{"$f":"-MIN(+DC(Table_0[],\"PA\",F6-1),F20)","v":0},{"$f":"-MIN(+DC(Table_0[],\"PA\",G6-1),G20)","v":0},{"$f":"-MIN(+DC(Table_0[],\"PA\",H6-1),H20)","v":0}]
[null,null,"Employers' NI:",{"$f":"-class1er(Table_0[],-D21,whatyear(TODAY())+D3-1)","v":0},{"$f":"-class1er(Table_0[],-E21,whatyear(TODAY())+E3-1)","v":0},{"$f":"-class1er(Table_0[],-F21,whatyear(TODAY())+F3-1)","v":0},{"$f":"-class1er(Table_0[],-G21,whatyear(TODAY())+G3-1)","v":0},{"$f":"-class1er(Table_0[],-H21,whatyear(TODAY())+H3-1)","v":0}]
[null,null,"Profit:",{"$f":"+SUM(D20:D22)","v":0},{"$f":"+SUM(E20:E22)","v":0},{"$f":"+SUM(F20:F22)","v":0},{"$f":"+SUM(G20:G22)","v":0},{"$f":"+SUM(H20:H22)","v":0}]
[null,null,"Tax",{"$f":"-ct(Table_0[],D23,D17)","v":0},{"$f":"-ct(Table_0[],E23,E17)","v":0},{"$f":"-ct(Table_0[],F23,F17)","v":0},{"$f":"-ct(Table_0[],G23,G17)","v":0},{"$f":"-ct(Table_0[],H23,H17)","v":0}]
[null,null,"Profit after tax:",{"$f":"+D23+D24","v":0},{"$f":"+E23+E24","v":0},{"$f":"+F23+F24","v":0},{"$f":"+G23+G24","v":0},{"$f":"+H23+H24","v":0}]
[null,null,"Profit brought forward:",{"$f":"+D9","v":0},{"$f":"+D28","v":0},{"$f":"+E28","v":0},{"$f":"+F28","v":0},{"$f":"+G28","v":0}]
[null,null,"Dividends: ",0,0,0,0,0,null,null,null,null,null,null,"Goal seek so that net = drawings"]
[null,null,"Cumulative profit left in company (reserves) ",{"$f":"+SUM(D25:D27)","v":0},{"$f":"+SUM(E25:E27)","v":0},{"$f":"+SUM(F25:F27)","v":0},{"$f":"+SUM(G25:G27)","v":0},{"$f":"+SUM(H25:H27)","v":0}]
[]
[null,"}  Your income from the company"]
[null,null,null,"£","£","£","£","£"]
[null,null,"Salary:",{"$f":"-D21","v":0},{"$f":"-E21","v":0},{"$f":"-F21","v":0},{"$f":"-G21","v":0},{"$f":"-H21","v":0}]
[null,null,"Dividend:",{"$f":"-+D27","v":0},{"$f":"-+E27","v":0},{"$f":"-+F27","v":0},{"$f":"-+G27","v":0},{"$f":"-+H27","v":0}]
[null,null,"Less tax:",{"$f":"-tax(Table_0[],country,D32,0,D33,D6-1)","v":0},{"$f":"-tax(Table_0[],country,E32,0,E33,E6-1)","v":0},{"$f":"-tax(Table_0[],country,F32,0,F33,F6-1)","v":0},{"$f":"-tax(Table_0[],country,G32,0,G33,G6-1)","v":0},{"$f":"-tax(Table_0[],country,H32,0,H33,H6-1)","v":0}]
[null,null,"Less NI:",{"$f":"-class1ee(Table_0[],D32,D6-1)","v":0},{"$f":"-class1ee(Table_0[],E32,E6-1)","v":0},{"$f":"-class1ee(Table_0[],F32,F6-1)","v":0},{"$f":"-class1ee(Table_0[],G32,G6-1)","v":0},{"$f":"-class1ee(Table_0[],H32,H6-1)","v":0}]
[null,null,"Your net income:",{"$f":"+SUM(D32:D35)","v":0},{"$f":"+SUM(E32:E35)","v":0},{"$f":"+SUM(F32:F35)","v":0},{"$f":"+SUM(G32:G35)","v":0},{"$f":"+SUM(H32:H35)","v":0}]
[]
[null,"} Comparison of tax positions"]
[null,null,null,"£","£","£","£","£"]
[null,null,"Total tax paid as sole trader:",{"$f":"-(D11+D12)","v":0},{"$f":"-(E11+E12)","v":0},{"$f":"-(F11+F12)","v":0},{"$f":"-(G11+G12)","v":0},{"$f":"-(H11+H12)","v":0}]
[null,null,"Total tax on company and you as director:",{"$f":"-(+D22+D24+D34+D35)","v":0},{"$f":"-(+E22+E24+E34+E35)","v":0},{"$f":"-(+F22+F24+F34+F35)","v":0},{"$f":"-(+G22+G24+G34+G35)","v":0},{"$f":"-(+H22+H24+H34+H35)","v":0}]
[null,null,"Tax saved by incorporating",{"$f":"+D40-D41","v":0},{"$f":"+E40-E41","v":0},{"$f":"+F40-F41","v":0},{"$f":"+G40-G41","v":0},{"$f":"+H40-H41","v":0},{"$f":"+SUM(D42:H42)","v":0}]
[]
[null,"} Tax saving over 5 years",null,null,null,null,null,{"$f":"+SUM(D42:H42)","v":0}]

{"sheet":"tax_efficient","index":4,"n_rows":65,"n_cols":23,"rows_kept":65,"cut":false,"hidden":false,"merged":[]}
["report",null,"charts"]
[null,"Results: Your and your company's capital position"]
[]
[null,"} Sale of unincorporated business to your company",null,null,null,null,null,"£"]
[null,null,null,1,{"$f":"+D5","v":1},{"$f":"+E5","v":1},1,1,null,null,null,null,null,null,"Hide"]
[null,null,"Sale price:",null,null,null,null,{"$f":"+input!P26","v":0},null,null,null,null,null,null,null,"careful - hidden row 5 has added years in it - but all at one to stop exceeding years in tax tables"]
[null,null,"Amount you originally paid for business:",null,null,null,null,{"$f":"+input!P28","v":0}]
[null,null,"Capital gain:",null,null,null,null,{"$f":"+H6-H7","v":0}]
[]
[null,null,"Annual exempt amount:",null,null,null,null,{"$f":"+MIN(DC(Table_0[],\"CGT_AEA\",report!D6-1),H8)","v":0}]
[null,null,"Net gain:",null,null,null,null,{"$f":"+H8-H10","v":0}]
[null,null,"Capital gains tax due"]
[null,null,{"$f":"+IF(P20=0,CONCATENATE(\"All of gain at \",TEXT(DC(Table_0[],\"CGT_LR\",report!D6-1),\"#%\")),IF(P19=0,CONCATENATE(\"All of gain at \",TEXT(DC(Table_0[],\"CGT_HR\",report!D6-1),\"#%\")),CONCATENATE(TEXT(P19,\"£#,###\"),\" at \",TEXT(DC(Table_0[],\"CGT_LR\",report!D6-1),\"#%\"))))","v":"All of gain at 10%"},null,null,null,null,{"$f":"+IF(P19=0,+P20*DC(Table_0[],\"CGT_HR\",whatyear(TODAY())),+P19*DC(Table_0[],\"CGT_LR\",whatyear(TODAY())))","v":0},null,null,null,null,null,null,"Based on income from last accounts"]
[null,null,{"$f":"IF(AND(P19>0,P20>0),CONCATENATE(\"Balance of gain at \",TEXT(DC(Table_0[],\"CGT_HR\",whatyear(TODAY())),\"#%\")),\"\")","v":""},null,null,null,null,{"$f":"+IF(P19=0,\"\",IF(P20>0,P20*DC(Table_0[],\"CGT_HR\",whatyear(TODAY())),\"\"))","v":""},null,null,null,null,null,null,"Total income",{"$f":"+input!P9","v":0}]
[null,null,"Total CGT payable:",null,null,null,null,{"$f":"+SUM(H13:H14)","v":0},null,null,null,null,null,null,"PA",{"$f":"+PA_amt(Table_0[],country,0,P14,report!D6-1)","v":12500}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"SRB+BRB",{"$f":"+DC(Table_0[],\"SRB\",whatyear(TODAY()))+DC(Table_0[],\"BRB\",whatyear(TODAY()))","v":37500}]
[null,"} Summary of cash position following sale",null,null,null,null,null,null,null,null,null,null,null,null,"space",{"$f":"MAX(0,P16+P15-P14)","v":50000}]
[null,null,null,null,null,null,null,"£"]
[null,null,"Proceeds credited to your director's loan account:",null,null,null,null,{"$f":"+H6","v":0},null,null,null,null,null,null,"at LR",{"$f":"+MIN(P17,H11)","v":0}]
[null,null,"CGT payable:",null,null,null,null,{"$f":"+H15","v":0},null,null,null,null,null,null,"at HR",{"$f":"+H11-P19","v":0}]
[null,null,"Balance remaining in your loan account:",null,null,null,null,{"$f":"+H19-H20","v":0}]
[]
[]
[null,null,null,{"$f":"+DATE((whatyear(TODAY()))+D5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+E5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+F5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+G5,3,31)","v":"2021-03-31"},{"$f":"+DATE((whatyear(TODAY()))+H5,3,31)","v":"2021-03-31"},null,null,null,null,null,null,"Hide"]
[null,"} Company's reserves"]
[null,null,null,"£","£","£","£","£"]
[null,null,"now hidden year ended 5 April",{"$f":"+report!D6","v":2021},{"$f":"+report!E6","v":2021},{"$f":"+report!F6","v":2021},{"$f":"+report!G6","v":2021},{"$f":"+report!H6","v":2021}]
[null,null,null,"Year 1","Year 2","Year 3","Year 4","Year 5"]
[null,null,"Profit:",{"$f":"+report!D20","v":0},{"$f":"+report!E20","v":0},{"$f":"+report!F20","v":0},{"$f":"+report!G20","v":0},{"$f":"+report!H20","v":0}]
[null,null,"Less salary paid to you:",{"$f":"MIN(+report!D21,D29)","v":0},{"$f":"MIN(+report!E21,E29)","v":0},{"$f":"MIN(+report!F21,F29)","v":0},{"$f":"MIN(+report!G21,G29)","v":0},{"$f":"MIN(+report!H21,H29)","v":0}]
[null,null,"Less employers' NI payable on salary:",{"$f":"+ROUND(-class1er(Table_0[],-D30,D27-1),0)","v":0},{"$f":"+ROUND(-class1er(Table_0[],-E30,E27-1),0)","v":0},{"$f":"+ROUND(-class1er(Table_0[],-F30,F27-1),0)","v":0},{"$f":"+ROUND(-class1er(Table_0[],-G30,G27-1),0)","v":0},{"$f":"+ROUND(-class1er(Table_0[],-H30,H27-1),0)","v":0}]
[null,null,null,{"$f":"+SUM(D29:D31)","v":0},{"$f":"+SUM(E29:E31)","v":0},{"$f":"+SUM(F29:F31)","v":0},{"$f":"+SUM(G29:G31)","v":0},{"$f":"+SUM(H29:H31)","v":0}]
[null,null,"Less corporation tax: ",{"$f":"+ROUND(-ct(Table_0[],D32,D24),0)","v":0},{"$f":"+ROUND(-ct(Table_0[],E32,E24),0)","v":0},{"$f":"+ROUND(-ct(Table_0[],F32,F24),0)","v":0},{"$f":"+ROUND(-ct(Table_0[],G32,G24),0)","v":0},{"$f":"+ROUND(-ct(Table_0[],H32,H24),0)","v":0},{"$f":"+ROUND(-ct(Table_0[],I32,I24),0)","v":{"$error":"#VALUE!"}}]
[null,null,"After-tax profit:",{"$f":"+SUM(D32:D33)","v":0},{"$f":"+SUM(E32:E33)","v":0},{"$f":"+SUM(F32:F33)","v":0},{"$f":"+SUM(G32:G33)","v":0},{"$f":"+SUM(H32:H33)","v":0}]
[null,null,"Profit brought forward:",{"$f":"+report!D9","v":0},{"$f":"+D37","v":0},{"$f":"+E37","v":0},{"$f":"+F37","v":0},{"$f":"+G37","v":0}]
[null,null,"Dividends paid to you:",0,0,0,0,0,null,null,null,null,null,null,"Set at drawings above +tax and NIC above less salary"]
[null,null,"Cumulative value (reserves) left in company  ",{"$f":"+SUM(D34:D36)","v":0},{"$f":"+SUM(E34:E36)","v":0},{"$f":"+SUM(F34:F36)","v":0},{"$f":"+SUM(G34:G36)","v":0},{"$f":"+SUM(H34:H36)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+E37","v":0}]
[]
[null,"} Credits to and deductions from your loan account"]
[null,null,null,"£","£","£","£","£"]
[null,null,"Loan account starting balance:",{"$f":"+H21","v":0},{"$f":"+D50","v":0},{"$f":"+E50","v":0},{"$f":"+F50","v":0},{"$f":"+G50","v":0}]
[null,null,"Add to loan account:"]
[null,null,"Gross salary",{"$f":"-D30","v":0},{"$f":"-E30","v":0},{"$f":"-F30","v":0},{"$f":"-G30","v":0},{"$f":"-H30","v":0}]
[null,null,"Dividend",{"$f":"-+D36","v":0},{"$f":"-+E36","v":0},{"$f":"-+F36","v":0},{"$f":"-+G36","v":0},{"$f":"-+H36","v":0}]
[null,null,null,{"$f":"+D44+D43+D41","v":0},{"$f":"+E44+E43+E41","v":0},{"$f":"+F44+F43+F41","v":0},{"$f":"+G44+G43+G41","v":0},{"$f":"+H44+H43+H41","v":0}]
[null,null,"Deducted from your loan account:"]
[null,null,"Tax",{"$f":"+tax(Table_0[],country,D43,0,D44,D27-1)","v":0},{"$f":"+tax(Table_0[],country,E43,0,E44,E27-1)","v":0},{"$f":"+tax(Table_0[],country,F43,0,F44,F27-1)","v":0},{"$f":"+tax(Table_0[],country,G43,0,G44,G27-1)","v":0},{"$f":"+tax(Table_0[],country,H43,0,H44,H27-1)","v":0}]
[null,null,"NI",{"$f":"+class1ee(Table_0[],D43,D27-1)","v":0},{"$f":"+class1ee(Table_0[],E43,E27-1)","v":0},{"$f":"+class1ee(Table_0[],F43,F27-1)","v":0},{"$f":"+class1ee(Table_0[],G43,G27-1)","v":0},{"$f":"+class1ee(Table_0[],H43,H27-1)","v":0}]
[null,null,"Your drawings from business:",0,0,0,0,0]
[null,null,"Your loan account closing balance",{"$f":"ROUNDDOWN(+D45-D47-D48-D49,0)","v":0},{"$f":"ROUNDDOWN(+E45-E47-E48-E49,0)","v":0},{"$f":"ROUNDDOWN(+F45-F47-F48-F49,0)","v":0},{"$f":"ROUNDDOWN(+G45-G47-G48-G49,0)","v":0},{"$f":"ROUNDDOWN(+H45-H47-H48-H49,0)","v":0}]
[null,null,null,0,0,0,0,0]
[null,"} Summary"]
[null,null,"Drawings need fully met",{"$f":"+IF(D49=-report!D14,\"Yes\",\"No\")","v":"Yes"},{"$f":"+IF(E49=-report!E14,\"Yes\",\"No\")","v":"Yes"},{"$f":"+IF(F49=-report!F14,\"Yes\",\"No\")","v":"Yes"},{"$f":"+IF(G49=-report!G14,\"Yes\",\"No\")","v":"Yes"},{"$f":"+IF(H49=-report!H14,\"Yes\",\"No\")","v":"Yes"}]
[]
[null,null,"Total tax as percentage of funds available",null,null,{"$f":"+(SUM(D47:H48)+SUM(D33:H33)+H15)/(H50+SUM(D47:H49))","v":{"$error":"#DIV/0!"}},null,null,null,null,null,null,null,null,"First year tax burden in CGT - also has the tax and NIC in denominator as drawings"]
[null,null,"Sole trade - tax as percentage of funds available",null,null,{"$f":"+(SUM(report!D11:H12)/SUM(report!D10:H10))","v":{"$error":"#DIV/0!"}},null,null,{"$f":"+SUM(D56:H56)","v":{"$error":"#DIV/0!"}}]
[null,null,null,{"$f":"+IF(D51=1,\"Underfunded\",\"\")","v":""},{"$f":"+IF(E51=1,\"Underfunded\",\"\")","v":""},{"$f":"+IF(F51=1,\"Underfunded\",\"\")","v":""},{"$f":"+IF(G51=1,\"Underfunded\",\"\")","v":""},{"$f":"+IF(H51=1,\"Underfunded\",\"\")","v":""}]
[]
[]
[]
[null,null,"drawings requested",{"$f":"+input!D23","v":0},{"$f":"+input!G23","v":0},{"$f":"+input!J23","v":0},{"$f":"+input!M23","v":0},{"$f":"+input!P23","v":0}]
[null,null,"Target drawings",{"$f":"+input!D23","v":0},{"$f":"+input!G23","v":0},{"$f":"+input!J23","v":0},{"$f":"+input!M23","v":0},{"$f":"+input!P23","v":0}]
[]
[]
[null,null,null,{"$f":"+DC(Table_0[],\"BRB\",2015)","v":26785}]

{"sheet":"xxxcharts","index":5,"n_rows":16,"n_cols":23,"rows_kept":16,"cut":false,"hidden":true,"merged":[]}
["tax_efficient"]
[null,"Summary"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Absolutes",null,null,null,"Percentages"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sole trade","Incorp","With sale",null,"Sole trade","Incorp","With sale"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total profits (+gain) & b/f",{"$f":"+SUM(report!D10:H10)+report!D9","v":0},{"$f":"+Q7","v":0},{"$f":"+R7+tax_efficient!H6","v":0},null,"As sole trade","As a company","When you sell\nyour business \nto the company"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Drawn & kept",{"$f":"+-SUM(report!D14:H14)","v":0},{"$f":"+SUM(report!D36:H36)","v":0},{"$f":"+SUM(tax_efficient!$D$49:$H$49)","v":0},"Money drawn from business",{"$f":"+Q8/Q$7","v":{"$error":"#DIV/0!"}},{"$f":"+R8/R$7","v":{"$error":"#DIV/0!"}},{"$f":"+S8/S$7","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Left to draw",{"$f":"+SUM(report!H15)","v":0},null,{"$f":"+SUM(tax_efficient!$H$50)","v":0},"Available to be drawn tax free",{"$f":"Q9/Q$7","v":{"$error":"#DIV/0!"}},null,{"$f":"+S9/S$7","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Left in company",null,{"$f":"+SUM(report!H28)","v":0},{"$f":"+SUM(tax_efficient!$H$37)","v":0},"Available to draw as taxable income",null,{"$f":"R10/R$7","v":{"$error":"#DIV/0!"}},{"$f":"+S10/S$7","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total tax & NIC",{"$f":"-SUM(report!D11:H12)","v":0},{"$f":"-SUM(report!D24:H24)-SUM(report!D22:H22)-SUM(report!D34:H35)","v":0},{"$f":"+SUM(tax_efficient!$H$15)+-SUM(tax_efficient!$D$31:$H$31)+SUM(tax_efficient!$D$47:$H$48)+-SUM(tax_efficient!$D$33:$H$33)+N(\"careful as figures +ve and -ve\")","v":0},"Total Tax & NI payable ",{"$f":"+Q11/Q$7","v":{"$error":"#DIV/0!"}},{"$f":"+R11/R$7","v":{"$error":"#DIV/0!"}},{"$f":"+S11/S$7","v":{"$error":"#DIV/0!"}}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"+SUM(Q8:Q11)","v":0},{"$f":"+SUM(R8:R11)","v":0},{"$f":"+SUM(S8:S11)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"change to stack",null,{"$f":"+R12-R7","v":0},{"$f":"+S12-S7","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"lines between",null,null,"Allows CGT on sale"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Has proceeds of sale included as undrawn",null,null,"work this out - looks awful"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"As it should do"]

{"sheet":"info_input","index":6,"n_rows":22,"n_cols":3,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["input","report","tax_efficient"]
[null,"Information - input"]
[]
[null,"} Details for the tax year of incorporation"]
[]
[null,"Taxable profit as an unincorporated business","Enter the profit of the unincoprorated business for the final year before it is incorporated."]
[]
[null,"Salary/dividends","Enter any salary or dividends you received in the tax year of incorporation."]
[]
[null,null,"These figures are used to calculate the likely capital gains tax payable on the incorporation of the business."]
[]
[null,"} Projected profit and drawings"]
[]
[null,"Profit you expect to make","Enter an estimate of the profit you expect your business to make over the next five years."]
[]
[null,"Drawings you intend to take","Enter an estimate of the amounts you expect to draw, excluding payments for tax and NI, over the next five years."]
[]
[null,"} Value and cost of business"]
[]
[null,"Current value of business's goodwill","Enter an estimate of how much your business's goodwill is worth."]
[]
[null,"Price paid for the business's goodwill (if any)","The amount paid to a third party for the goodwill of your business. "]