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[{"$f":"+IF(AND(LEFT(input!J7,1)=\"S\",input!J5-1>2016)=TRUE,\"S_\",\"\")","v":""},"input"]
[]
["ITCALC"]
["2021-03-02",null,"Income tax calculator"]
[1]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Last updated:",null,"2024-03-26"]
[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":1,"n_rows":29,"n_cols":20,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
["Home","total"]
["bhnpi","Input - income, expenditure and tax reliefs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scotland"]
[null,"Tax year ",null,null,null,null,null,null,"Year ended 5 April ",2025,null,null,null,null,null,null,null,"Rest of UK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P7-1","v":2023}]
[null,"Residence of taxpayer",null,null,null,null,null,null,null,"Rest of UK",null,null,null,null,null,{"$f":"P8-1","v":2024}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"T8+1","v":2025},null,"last year available",null,{"$f":"MAX(qry_tax_rates22[year])","v":2024}]
[null,"Income details",null,null,null,null,null,null,null,"(£)"]
[null,"Total earnings:",null,null,null,null,null,null,null,0]
[]
[null,{"$f":"+IF(J5<2017,\"Dividends (excluding tax credit:)\",\"Dividends:\")","v":"Dividends:"},null,null,null,null,null,null,null,0]
[]
[null,"Rental income after tax-deductible expenses, but in the case of residential letting, excluding finance costs:",null,null,null,null,null,null,null,0]
[]
[null,"Savings income, e.g. bank interest:",null,null,null,null,null,null,null,0]
[]
[null,"Other income:",null,null,null,null,null,null,null,0]
[]
[]
[]
[]
[]
[null,"Tax reliefs"]
[null,"Pension contributions (net):",null,null,null,null,null,null,null,0]
[]
[null,"Gift aid payments (net):",null,null,null,null,null,null,null,0]
[]
[null,"Finance costs relating to residential accommodation:",null,null,null,null,null,null,null,0]

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["input","macro_detail_sheet_setup","detail"]
["nbhp","Results - income tax calculator"]
[]
[null,"Results"]
[null,null,null,null,null,null,null,null,null,"E&W"]
[null,null,null,null,null,null,{"$f":"+input!J5 - 1 & \"/\" & input!J5","v":"2024/2025"},null,null,{"$f":"G6","v":"2024/2025"}]
[null,null,null,null,null,null,"(£)",null,null,"(£)"]
[null,null,"Earnings",null,null,null,{"$f":"+input!J10","v":0},null,null,0]
[null,null,{"$f":"IF(input!J5<2017,\"Dividends (including tax credit)\", \"Dividends\")","v":"Dividends"},null,null,null,{"$f":"IF(input!J5<2017,+input!J12/(1-dc(#REF!,\"DBR\",LEFT(total!G6,4))),input!J12)","v":0},null,null,0]
[null,null,"Net rental income",null,null,null,{"$f":"+input!J14-detail!D162","v":0},null,null,0]
[null,null,"Savings",null,null,null,{"$f":"input!J16","v":0},null,null,0]
[null,null,"Other income",null,null,null,{"$f":"+input!J18","v":0},null,null,0]
[null,null,"Total income",null,null,null,{"$f":"+SUM(G8:G12)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,"Personal allowance",null,null,null,{"$f":"+MIN(PA_amt(qry_tax_rates22[],country,input!J12,total!G8+total!G10+total!G11+G12,LEFT(total!G6,4),input!J27,input!J25))","v":12570},null,null,12570]
[null,null,null,null,null,null,null,null,null,0]
[null,null,"Taxable income",null,null,null,{"$f":"MAX(0,G13-G15)","v":0},null,null,0]
[null,null,null,null,null,null,null,null,null,0]
[null,null,"Tax",null,null,null,{"$f":"+tax(qry_tax_rates22[],country,G8+G10+G12,G11,input!J12,LEFT(total!G6,4),input!J25,input!J27)","v":0},null,null,{"$f":"+tax(#REF!,\"\",G8+G10+G12,G11,G9,LEFT(total!G6,4),input!J25,input!J27)+detail!F30","v":{"$error":"#VALUE!"}}]
[null,null,"Credit for interest",null,null,null,{"$f":"-detail!D160","v":0}]
[null,null,"Tax liability",null,null,null,{"$f":"+G20+G19","v":0}]
[]
[]
[null,null,null,null,null,"check",{"$f":"+detail!D31","v":0}]
[null,null,"Net income"]
[null,null,"Received income",null,null,null,{"$f":"+input!J10+input!J12+input!J14+input!J16","v":0}]
[null,null,"Payments out",null,null,null,{"$f":"+input!J25+input!J27","v":0}]
[null,null,"Tax",null,null,null,{"$f":"+G19","v":0}]
[null,null,"NI",null,null,null,{"$f":"+class1ee(#REF!,G8,LEFT(G6,4))","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,null,{"$f":"+G26-G27-G28-G29","v":{"$error":"#VALUE!"}}]

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["total"]
["bhp","Detailed calculations - income tax calculator"]
[]
[null,null,{"$f":"+IF(H95=\"Yes\",\"Choose the method of computation:\",\"The method makes no difference with these figures\")","v":"Choose the method of computation:"},"Most beneficial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Years hardcoded"]
[]
[null,null,{"$f":"+total!G6","v":"2024/2025"},"Total (£)",null,"Non-savings (£)",null,"Savings (£)",null,"Dividend (£)"]
[]
[null,null,"Income",{"$f":"+SUM(F8:J8)","v":0},null,{"$f":"+D85","v":0},null,{"$f":"+D86","v":0},null,{"$f":"+D87","v":0}]
[null,null,{"$f":"+IF(D9<total!G15,\"Personal allowance (restricted to total income)\",\"Personal allowance\")","v":"Personal allowance"},{"$f":"+SUM(F9:J9)","v":12570},null,{"$f":"+D101","v":0},null,{"$f":"+D102","v":0},null,{"$f":"+D103","v":12570}]
[null,null,null,{"$f":"+MAX(D8-D9,0)","v":0},null,{"$f":"MAX(0,F8-F9)","v":0},null,{"$f":"MAX(0,H8-H9)","v":0},null,{"$f":"+MAX(0,J8-J9)","v":0}]
[]
[null,null,"Income within savings/dividend zero rate",null,null,null,null,{"$f":"+MAX(0,D112)","v":0},null,{"$f":"+MAX(0,D127)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"+input!J5","v":2025}]
[null,null,"Income at savings rate",null,null,null,null,{"$f":"+D111","v":0}]
[null,null,"Income at starter rate",null,null,{"$f":"+D119","v":0}]
[null,null,"Income at basic and basic dividend rate",null,null,{"$f":"+D120+D118","v":0},null,{"$f":"+D113","v":0},null,{"$f":"+D128","v":0}]
[null,null,"Income at intermediate rate",null,null,{"$f":"+D121","v":0}]
[null,null,"Income at higher and higher dividend rate",null,null,{"$f":"+D122","v":0},null,{"$f":"+D114","v":0},null,{"$f":"+D129","v":0}]
[null,null,{"$f":"IF(country=\"S_\",\"Income at advanced, additional and additional dividend rate\",\"Income at additional and additional dividend rate\")","v":"Income at additional and additional dividend rate"},null,null,{"$f":"+D123","v":0},null,{"$f":"+D115","v":0},null,{"$f":"+D130","v":0}]
[null,null,{"$f":"IF(country=\"S_\",\"Income at top rate\",\"\")","v":""},null,null,{"$f":"D124","v":0}]
[]
[null,null,"Tax at savings rate",null,null,null,null,{"$f":"+D134","v":0}]
[null,null,"Tax at starter rate",null,null,{"$f":"+D140","v":0}]
[null,null,"Tax at basic rate",null,null,{"$f":"+D141","v":0},null,{"$f":"+D135","v":0},null,{"$f":"+D148","v":0}]
[null,null,"Tax at intermediate rate",null,null,{"$f":"+D142","v":0}]
[null,null,"Tax at higher rate",null,null,{"$f":"+D143","v":0},null,{"$f":"+D136","v":0},null,{"$f":"+D149","v":0}]
[null,null,{"$f":"IF(country=\"S_\",\"Tax at advanced and additional rate\",\"Tax at additional rate\")","v":"Tax at additional rate"},null,null,{"$f":"+D144","v":0},null,{"$f":"+D137","v":0},null,{"$f":"+D150","v":0}]
[null,null,"Tax at top rate",null,null,{"$f":"D145","v":0}]
[null,null,null,null,null,{"$f":"+SUM(F21:F27)","v":0},null,{"$f":"+SUM(H21:H26)","v":0},null,{"$f":"+SUM(J21:J26)","v":0}]
[null,null,"Less dividend tax credit",null,null,null,null,null,null,{"$f":"IF(VALUE(LEFT(D39,4))<2016,J10*-0.1,0)","v":0}]
[null,null,"Less basic rate relief for finance costs on rental",null,null,{"$f":"-D160","v":0}]
[null,null,"Total tax",{"$f":"SUM(F31:J31)","v":0},null,{"$f":"+SUM(F28:F30)","v":0},null,{"$f":"+SUM(H28:H30)","v":0},null,{"$f":"+SUM(J28:J30)","v":0}]
[]
[null,null,"Disallowed credit for finance costs to carry forward",{"$f":"+D161","v":0}]
[]
[]
[]
[]
[null,null,"Tax comps","limit here to whatever year"]
[null,null,"Rates",{"$f":"+C6","v":"2024/2025"},null,null,null,{"$f":"+VALUE(LEFT(D39,4))","v":2024}]
[null,null,"SR",{"$f":"+dc(qry_tax_rates22[],$C40,LEFT(D$39,4))","v":0},{"$f":"+dc(qry_tax_rates22[],$C40,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"LBR",{"$f":"+dc(qry_tax_rates22[],$C41,LEFT(D$39,4))","v":0},null,null,null,"above as start rate"]
[null,null,"BR",{"$f":"+dc(qry_tax_rates22[],$C42,LEFT(D$39,4))","v":0.2},{"$f":"+dc(qry_tax_rates22[],$C42,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"UBR",{"$f":"+dc(qry_tax_rates22[],$C43,LEFT(D$39,4))","v":0},null,null,null,"above as intermediate rate"]
[null,null,"HR",{"$f":"+dc(qry_tax_rates22[],$C44,LEFT(D$39,4))","v":0.4},{"$f":"+dc(qry_tax_rates22[],$C44,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"AR",{"$f":"+dc(qry_tax_rates22[],$C45,LEFT(D$39,4))","v":0.45},{"$f":"+dc(qry_tax_rates22[],$C45,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"DSR",{"$f":"+dc(qry_tax_rates22[],$C47,LEFT(D$39,4))","v":0},{"$f":"+dc(qry_tax_rates22[],$C47,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DBR",{"$f":"+dc(qry_tax_rates22[],$C48,LEFT(D$39,4))","v":8.7499999999999994E-2},{"$f":"+dc(qry_tax_rates22[],$C48,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DHR",{"$f":"+dc(qry_tax_rates22[],$C49,LEFT(D$39,4))","v":0.33750000000000002},{"$f":"+dc(qry_tax_rates22[],$C49,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DAR",{"$f":"+dc(qry_tax_rates22[],$C50,LEFT(D$39,4))","v":0.39350000000000002},{"$f":"+dc(qry_tax_rates22[],$C50,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Amounts"]
[null,null,"SRB",{"$f":"+dc(qry_tax_rates22[],$C53,LEFT(D$39,4))","v":5000},{"$f":"+dc(qry_tax_rates22[],$C53,LEFT(E$5,4))","v":{"$error":"#VALUE!"}},null,null,"grossed up deductions"]
[null,null,"LBRB",{"$f":"+dc(qry_tax_rates22[],$C54,LEFT(D$39,4))+H54","v":0}]
[null,null,"BRB",{"$f":"+dc(qry_tax_rates22[],$C55,LEFT(D$39,4))+H55","v":32700},{"$f":"+dc(qry_tax_rates22[],$C55,LEFT(E$5,4))","v":{"$error":"#VALUE!"}},null,null,{"$f":"(+input!J25+input!J27)/(1-dc(qry_tax_rates22[],\"BR\",D60))","v":0}]
[null,null,"UBRB",{"$f":"+dc(qry_tax_rates22[],$C56,LEFT(D$39,4))+H56","v":0}]
[null,null,"HRB",{"$f":"+dc(qry_tax_rates22[],$C57,LEFT(D$39,4))","v":87440},{"$f":"+dc(qry_tax_rates22[],$C57,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[]
[null,null,"Scottish version",{"$f":"+LEFT(D39,4)","v":"2024"}]
[null,null,"SR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C61,D$60)","v":0}]
[null,null,"LBR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C62,D$60)","v":0.19}]
[null,null,"BR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C63,D$60)","v":0.2}]
[null,null,"UBR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C64,D$60)","v":0.21}]
[null,null,"HR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C65,D$60)","v":0.42}]
[null,null,"AR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C66,D$60)","v":0.45}]
[null,null,"TR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C67,D$60)","v":0.48}]
[]
[null,null,"DSR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C69,D$60)","v":7.4999999999999997E-2},null,null,null,null,null,null,null,null,null,null,null,"Future proof but same at moment"]
[null,null,"DBR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C70,D$60)","v":8.7499999999999994E-2}]
[null,null,"DHR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C71,D$60)","v":0.33750000000000002}]
[null,null,"DAR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C72,D$60)","v":0.39350000000000002}]
[]
[null,null,"Amounts"]
[null,null,"SRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C75,D$60)","v":0}]
[null,null,"LBRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C76,D$60)","v":2306}]
[null,null,"BRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C77,D$60)+H77","v":11685},null,null,null,{"$f":"+H55","v":0},null,"comes from above - only grossed up at BR and extend"]
[null,null,"UBRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C78,D$60)","v":17101}]
[null,null,"HRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C79,D$60)","v":31338}]
[null,null,"ARB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C80,D$60)","v":50140}]
[]
[null,null,"Sav allowance",{"$f":"sav_allce_amount(qry_tax_rates22[],D85,D86,D87,LEFT(D39,4),input!J27,input!J25)","v":1000}]
[null,null,"Max div allce",{"$f":"+dc(qry_tax_rates22[],\"div_allce\",LEFT(D39,4))","v":500},null,null,null,"=IF(AND(D87+D88+D89>dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68)+dc(Table_0,\"PA\",D68),D87>dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68),D87-D92<dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68))=TRUE,D87-dc(Table_0,\"SRB\",D68)-dc(Table_0,\"BRB\",D68),+MIN(D92,D87))"]
[null,null,"From anywhere"]
[null,null,"NSI",{"$f":"+input!J10+input!J14+input!J18-D162","v":0}]
[null,null,"Savings",{"$f":"total!G11","v":0}]
[null,null,"Dividends",{"$f":"total!G9","v":0}]
[null,null,"pension",{"$f":"+input!J25","v":0}]
[null,null,"gift aid",{"$f":"+input!J27","v":0},null,null,null,"tax copied in",null,{"$f":"+total!G19","v":0}]
[]
[null,null,"Adjust income for PA"]
[null,null,"PA",{"$f":"+MIN(D8,PA_amt(qry_tax_rates22[],country,input!J12,F8+H8,LEFT(C6,4),input!J27,input!J25))","v":0},null,"PA_amt must use net div"]
[null,null,"Allocate PA - always based on UK see opposite","complex scenario",null,"simple scenario",null,"difference?",null,"Chosen?",null,null,null,"Based PA allocation on UK rates"]
[null,null,"NSI",{"$f":"+PA_alloc(qry_tax_rates22[],\"NSI\",country,D85,D86,D87,LEFT(D39,4),D88,D90)","v":0},null,null,null,null,null,{"$f":"+D4","v":"Most beneficial"},null,null,null,"Else you may leave a portion of income at HR"]
[null,null,"Savings",{"$f":"+PA_alloc(qry_tax_rates22[],\"sav\",country,D85,D86,D87,LEFT(D39,4),D88,D90)","v":0},null,{"$f":"+MIN(D92-F98,D86)","v":0},null,{"$f":"+IF(OR(D95<>F95,D96<>F96,D98<>F98)=TRUE,\"Yes\",\"No\")","v":"Yes"},null,"Standard",null,null,null,"But get dividends etc into gap - or rather that"]
[null,null,"Dividends",{"$f":"+PA_alloc(qry_tax_rates22[],\"div\",country,D85,D86,D87,LEFT(D39,4),D88,D90)","v":12570},null,{"$f":"+MIN(D92-F98-F95,D87)","v":0},null,null,null,"Most beneficial",null,null,null,"is where the PA will be allocated"]
[null,null,"NSI mop up",{"$f":"+MAX(0,D92-D94-D95-D96)","v":0}]
[null,null,"New NSI",{"$f":"+MIN(D97+D94,D85)","v":0},null,{"$f":"+MIN(D92,D85)","v":0}]
[]
[null,null,"Chosen alloocation method"]
[null,null,"NSI",{"$f":"+IF($J$94=\"Standard\",F98,D98)","v":0},null,"Ditributes any remaining PA elsewhere if left - need formula to do same"]
[null,null,"Savings",{"$f":"+IF($J$94=\"Standard\",F95,D95)","v":0}]
[null,null,"Dividends",{"$f":"+IF($J$94=\"Standard\",F96,D96)","v":12570}]
[]
[null,null,"Adjusted income"]
[null,null,"NSI",{"$f":"+D85-D101","v":0}]
[null,null,"Savings",{"$f":"+D86-D102","v":0},null,null,null,"Order is NSI, savings, dividends"]
[null,null,"Dividends",{"$f":"+D87-D103","v":-12570},null,null,null,"despite order shown"]
[null,"Income"]
[null,null,"Amount savings - COMES SECOND AFTER NSI"]
[null,null,"SR amount",{"$f":"+MAX(MIN(D53-D106,D107),0)","v":0},null,"Scotland element removed as not relevant - watch as this had D90 not 70 and got zero result always"]
[null,null,"Savings allowance - always be same as based on UK rates",{"$f":"+MIN(sav_allce_amount(qry_tax_rates22[],D85,D86,D87,LEFT(D39,4),input!J27,input!J25),D107-D111)","v":0},null,null,null,null,null,"now allows for pension / gift aid",null,null,null,"remember to reduce band by anything used here"]
[null,null,"BR amount",{"$f":"+MAX(0,MIN(D107-D111-D112,D55+D53-D106-D112-D111))","v":0}]
[null,null,"HR amount",{"$f":"MAX(0,MIN(D107-D111-D113-D112,D57+D55+D53-D106-D113-D112-D111))","v":0}]
[null,null,"AR amount",{"$f":"D107-D111-D113-D114-D112","v":0}]
[]
[null,null,"Amount NSI",{"$f":"+IF(country=\"S_\",\"SCOTLAND\",\"rUK\")","v":"rUK"},null,"must remove whatever has been used as savings = total savings above"]
[null,null,"SR amount",{"$f":"IF(country<>\"S_\",+MAX(MIN(D53,D106),0),MAX(MIN(D75,D106),0))","v":0},null,"set at 0 - see scotland_array for details",null,null,null,"only this needs changed for Scotland"]
[null,null,"LBR amount",{"$f":"+IF(country<>\"S_\",MAX(MIN(D54,D106-D118),0),MAX(MIN(D76,D106-D118),0))","v":0}]
[null,null,"BR amount",{"$f":"+IF(country<>\"S_\",MAX(MIN(D55,D106-D118-D119),0),MAX(MIN(D77,D106-D118-D119),0))","v":0},null,null,null,null,null,"Can't deduct what has been used but what would have been used"]
[null,null,"UBR amount",{"$f":"+IF(country<>\"S_\",MAX(MIN(D56,D106-D118-D119-D120),0),MAX(MIN(D78,D106-D118-D119-D120),0))","v":0}]
[null,null,"HR amount",{"$f":"IF(country<>\"S_\",+MIN(D106-D120-D118-D119-D121,D57),MIN(D106-D120-D118-D119-D121,D79))","v":0}]
[null,null,"AR amount",{"$f":"IF(country<>\"S_\",+D106-D118-D120-D122-D119-D121,MIN(D106-D118-D119-D120-D121-D122,D80))","v":0}]
[null,null,"TR amount",{"$f":"IF(country<>\"S_\",0,D106-D118-D119-D120-D121-D122-D123)","v":0}]
[]
[null,null,"Amount dividends"]
[null,null,"Exempt amount - always same",{"$f":"+MIN(dc(qry_tax_rates22[],\"div_allce\",LEFT(D39,4)),D108)","v":-12570},null,null,null,null,null,"These are done via totals rather than above to allow for savings allowance deduction"]
[null,null,"BR amount",{"$f":"+MAX(MIN(D108-D127,D53+D55+D54+D56-D106-D107-D127),0)","v":0}]
[null,null,"HR amount",{"$f":"MAX(0,+MIN(D108-D128-D127,D53+D55+D54+D56+D57-D106-D107-D127-D128))","v":0},null,"check"]
[null,null,"AR amount",{"$f":"+D108-D128-D129-D127","v":0}]
[]
[null,"Tax"]
[null,null,"Savings"]
[null,null,"SR",{"$f":"+D111*D40","v":0}]
[null,null,"BR",{"$f":"+D113*D42","v":0}]
[null,null,"HR",{"$f":"+D114*D44","v":0}]
[null,null,"AR",{"$f":"+D115*D45","v":0}]
[]
[null,null,"NSI"]
[null,null,"LBR",{"$f":"IF(country=\"S_\",(D119)*D62,(D119)*D41)","v":0}]
[null,null,"BR",{"$f":"IF(country=\"S_\",(D120+D118)*D63,(D120+D118)*D42)","v":0}]
[null,null,"UBR",{"$f":"+IF(country=\"S_\",(D118+D121)*D64,(D118+D121)*D43)","v":0}]
[null,null,"HR",{"$f":"+IF(country=\"S_\",D122*D65,D122*D44)","v":0}]
[null,null,"AR",{"$f":"IF(country=\"S_\",D123*D66,+D123*D45)","v":0}]
[null,null,"TR",{"$f":"IF(country=\"S_\",D124*D67,0)","v":0}]
[]
[null,null,"Dividends"]
[null,null,"BR",{"$f":"+D128*D48","v":0}]
[null,null,"HR",{"$f":"+D129*D49","v":0},null,"only split rates in NSI a rest are UK rates"]
[null,null,"AR",{"$f":"+D130*D50","v":0}]
[]
[null,null,"Total",{"$f":"+SUM(D134:D151)","v":0}]
[null,null,"Interest credit",null,null,"xxxx"]
[null,null,"Rate",{"$f":"IF(LEFT(D39,4)<\"2016\",0,(IF(LEFT(D39,4)>\"2020\",1,INDEX(H155:H159,MATCH(LEFT(D39,4),F155:F159,0)))))","v":1},null,"percentages"]
[null,null,"Max credit",{"$f":"+D154*input!J29*detail!D42","v":0},null,"2016",null,0]
[null,null,"Credit ltd to lower of:",null,null,"2017",null,0.25]
[null,null,"finance costs - not relieved - as above",{"$f":"+D155","v":0},null,"2018",null,0.5]
[null,null,"profits of property business in year",{"$f":"MAX(0,+(input!J14-detail!D162)*D42)","v":0},null,"2019",null,0.75]
[null,null,"Non savings, non-div inc after allowances",{"$f":"+SUM(D118:D123)*D42","v":0},null,"2020",null,1]
[null,null,"credit allowed",{"$f":"+MIN(D157:D159)","v":0}]
[null,null,"credit to carry",{"$f":"MAX(0,D155-D160)","v":0}]
[null,null,"to charge vs profit",{"$f":"+(1-D154)*input!J29","v":0}]

{"sheet":"xxxSheet1","index":4,"n_rows":14,"n_cols":86,"rows_kept":14,"cut":false,"hidden":true,"merged":[]}
["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_ARB","S_TR","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"]
[2022,"2022/2023","2022-03-24",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,0,0,0,0,2.5000000000000001E-2,25300,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.15,6725,0.2,0.05,12570,100000,0.5,0,0,10956,0.2,118908,0.41,0.46,null,null,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2021,"2021/2022","2021-02-28",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24600,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9568,50270,0.12,0.02,8840,0.13800000000000001,184,967,9568,50270,0.09,0.02,3.05,6515,0.2,0.05,12570,100000,0.5,0,0,10629,0.2,118908,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2097,0.19,18366,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[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-2,24500,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9500,50000,0.12,0.02,8788,0.13800000000000001,183,962,9500,50000,0.09,0.02,3.05,6475,0.2,0.05,12500,100000,0.5,0,0,10573,0.2,119070,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2086,0.19,18272,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[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-2,24100,0.1,0.2,0.1,12000,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,8632,50000,0.12,0.02,8632,0.13800000000000001,166,962,8632,50000,0.09,0.02,3,6365,0.2,0.05,12500,100000,0.5,0,0,10395,0.2,119070,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2049,0.19,18486,0.21,325000,0.4,0.25,150000,50000,60000,100,0.01]
[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,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,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,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,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,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,null,null,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-2,23400,0.1,0.2,0.1,11700,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8424,46384,0.12,0.02,8424,0.13800000000000001,162,892,8424,46350,0.09,0.02,2.95,6205,0.2,0.05,11850,100000,0.5,0,0,10150,0.2,118420,0.41,0.46,null,null,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2000,0.19,19430,0.21,325000,0.4,0.25,125000,50000,60000,100,0.01]
[2023,"2023/24","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,6000,0.18,0.28000000000000003,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.45,6725,0.2,0.05,12570,100000,0.5,0,0,10956,0.2,81478,0.42,0.47,null,null,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2024,"2024/25","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,3000,0.18,0.28000000000000003,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,9880,50270,0.13250000000000001,3.2500000000000001E-2,9100,0.15049999999999999,190,967,11908,50270,0.10249999999999999,3.2500000000000001E-2,3.45,6725,0.2,0.05,12570,100000,0.5,0,0,11685,0.2,31338,0.42,0.45,{"$f":"125140-75000","v":50140},0.48,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,2306,0.19,17101,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]

{"sheet":"xxxmanual","index":5,"n_rows":158,"n_cols":26,"rows_kept":158,"cut":false,"hidden":true,"merged":[]}
["total"]
["bhp","Detailed calculations - income tax calculator",null,null,null,"No pension or GA"]
[]
[null,null,{"$f":"+IF(H93=\"Yes\",\"Choose the method of computation:\",\"The method makes no difference with these figures\")","v":"The method makes no difference with these figures"},"Most beneficial",null,"new country here ",null,"S_",null,null,null,null,null,null,null,null,null,null,"Years hardcoded"]
[]
[null,null,{"$f":"+total!G6","v":"2024/2025"},"Total (£)",null,"Non-savings (£)",null,"Savings (£)",null,"Dividend (£)"]
[]
[null,null,"Income",{"$f":"+SUM(F8:J8)","v":15000},null,15000,null,0,null,0]
[null,null,{"$f":"+IF(D9<total!G15,\"Personal allowance (restricted to total income)\",\"Personal allowance\")","v":"Personal allowance"},{"$f":"+SUM(F9:J9)","v":12570},null,{"$f":"+D99","v":12570},null,{"$f":"+D100","v":0},null,{"$f":"+D101","v":0},null,null,null,null,null,null,null,null,null,null,null,"broken at small amounts"]
[null,null,null,{"$f":"+MAX(D8-D9,0)","v":2430},null,{"$f":"MAX(0,F8-F9)","v":2430},null,{"$f":"MAX(0,H8-H9)","v":0},null,{"$f":"+MAX(0,J8-J9)","v":0}]
[]
[null,null,"Income within savings/dividend zero rate",null,null,null,null,{"$f":"+MAX(0,D110)","v":0},null,{"$f":"+MAX(0,D124)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"+input!J5","v":2025},null,"tax using formula"]
[null,null,"Income at savings rate",null,null,null,null,{"$f":"+D109","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"tax(qry_tax_rates22[],H4,F8,H8,J8,H38)","v":462.94}]
[null,null,"Income at starter rate",null,null,{"$f":"+D117","v":2306}]
[null,null,"Income at basic and basic dividend rate",null,null,{"$f":"+D118+D116","v":124},null,{"$f":"+D111","v":0},null,{"$f":"+D125","v":0}]
[null,null,"Income at intermediate rate",null,null,{"$f":"+D119","v":0}]
[null,null,"Income at higher and higher dividend rate",null,null,{"$f":"+D120","v":0},null,{"$f":"+D112","v":0},null,{"$f":"+D126","v":0}]
[null,null,"Income at additional and additional dividend rate",null,null,{"$f":"+D121","v":0},null,{"$f":"+D113","v":0},null,{"$f":"+D127","v":0}]
[]
[null,null,"Tax at savings rate",null,null,null,null,{"$f":"+D131","v":0}]
[null,null,"Tax at starter rate",null,null,{"$f":"+D137","v":438.14}]
[null,null,"Tax at basic rate",null,null,{"$f":"+D138","v":24.8},null,{"$f":"+D132","v":0},null,{"$f":"+D144","v":0}]
[null,null,"Tax at intermediate rate",null,null,{"$f":"+D139","v":0}]
[null,null,"Tax at higher rate",null,null,{"$f":"+D140","v":0},null,{"$f":"+D133","v":0},null,{"$f":"+D145","v":0}]
[null,null,{"$f":"IF(H4=\"S_\",\"Tax at advanced rate\",\"Tax at additional rate\")","v":"Tax at advanced rate"},null,null,{"$f":"+D141","v":0},null,{"$f":"+D134","v":0},null,{"$f":"+D146","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"advancd rate if scot"]
[null,null,"Tax at top rate",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"If scottish"]
[null,null,null,null,null,{"$f":"+SUM(F20:F25)","v":462.94},null,{"$f":"+SUM(H20:H25)","v":0},null,{"$f":"+SUM(J20:J25)","v":0}]
[null,null,"Less dividend tax credit",null,null,null,null,null,null,{"$f":"IF(VALUE(LEFT(D38,4))<2016,J10*-0.1,0)","v":0}]
[null,null,"Less basic rate relief for finance costs on rental",null,null,{"$f":"-D156","v":0}]
[null,null,"Total tax",{"$f":"SUM(F30:J30)","v":462.94},null,{"$f":"+SUM(F27:F29)","v":462.94},null,{"$f":"+SUM(H27:H29)","v":0},null,{"$f":"+SUM(J27:J29)","v":0}]
[]
[null,null,"Disallowed credit for finance costs to carry forward",{"$f":"+D157","v":0}]
[]
[]
[]
[]
[null,null,"Tax comps","limit here to whatever year"]
[null,null,"Rates",{"$f":"+C6","v":"2024/2025"},null,null,null,{"$f":"+VALUE(LEFT(D38,4))","v":2024}]
[null,null,"SR",{"$f":"+dc(qry_tax_rates22[],$C39,LEFT(D$38,4))","v":0},{"$f":"+dc(qry_tax_rates22[],$C39,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"LBR",{"$f":"+dc(qry_tax_rates22[],$C40,LEFT(D$38,4))","v":0},null,null,null,"above as start rate"]
[null,null,"BR",{"$f":"+dc(qry_tax_rates22[],$C41,LEFT(D$38,4))","v":0.2},{"$f":"+dc(qry_tax_rates22[],$C41,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"UBR",{"$f":"+dc(qry_tax_rates22[],$C42,LEFT(D$38,4))","v":0},null,null,null,"above as intermediate rate"]
[null,null,"HR",{"$f":"+dc(qry_tax_rates22[],$C43,LEFT(D$38,4))","v":0.4},{"$f":"+dc(qry_tax_rates22[],$C43,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"AR",{"$f":"+dc(qry_tax_rates22[],$C44,LEFT(D$38,4))","v":0.45},{"$f":"+dc(qry_tax_rates22[],$C44,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"DSR",{"$f":"+dc(qry_tax_rates22[],$C46,LEFT(D$38,4))","v":0},{"$f":"+dc(qry_tax_rates22[],$C46,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DBR",{"$f":"+dc(qry_tax_rates22[],$C47,LEFT(D$38,4))","v":8.7499999999999994E-2},{"$f":"+dc(qry_tax_rates22[],$C47,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DHR",{"$f":"+dc(qry_tax_rates22[],$C48,LEFT(D$38,4))","v":0.33750000000000002},{"$f":"+dc(qry_tax_rates22[],$C48,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DAR",{"$f":"+dc(qry_tax_rates22[],$C49,LEFT(D$38,4))","v":0.39350000000000002},{"$f":"+dc(qry_tax_rates22[],$C49,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Amounts"]
[null,null,"SRB",{"$f":"+dc(qry_tax_rates22[],$C52,LEFT(D$38,4))","v":5000},{"$f":"+dc(qry_tax_rates22[],$C52,LEFT(E$5,4))","v":{"$error":"#VALUE!"}},null,null,"grossed up deductions"]
[null,null,"LBRB",{"$f":"+dc(qry_tax_rates22[],$C53,LEFT(D$38,4))+H53","v":0}]
[null,null,"BRB",{"$f":"+dc(qry_tax_rates22[],$C54,LEFT(D$38,4))+H54","v":32700},{"$f":"+dc(qry_tax_rates22[],$C54,LEFT(E$5,4))","v":{"$error":"#VALUE!"}},null,null,{"$f":"(+input!J25+input!J27)/(1-dc(qry_tax_rates22[],\"BR\",D58))","v":0}]
[null,null,"UBRB",{"$f":"+dc(qry_tax_rates22[],$C55,LEFT(D$38,4))+H55","v":0}]
[null,null,"HRB",{"$f":"+dc(qry_tax_rates22[],$C56,LEFT(D$38,4))","v":87440},{"$f":"+dc(qry_tax_rates22[],$C56,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Scottish version",{"$f":"+LEFT(D38,4)","v":"2024"}]
[null,null,"SR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C59,D$58)","v":0}]
[null,null,"LBR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C60,D$58)","v":0.19}]
[null,null,"BR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C61,D$58)","v":0.2}]
[null,null,"UBR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C62,D$58)","v":0.21}]
[null,null,"HR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C63,D$58)","v":0.42}]
[null,null,"AR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C64,D$58)","v":0.45}]
[null,null,"TR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C65,D$58)","v":0.48}]
[]
[null,null,"DSR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C67,D$58)","v":7.4999999999999997E-2},null,null,null,null,null,null,null,null,null,null,null,"Future proof but same at moment"]
[null,null,"DBR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C68,D$58)","v":8.7499999999999994E-2}]
[null,null,"DHR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C69,D$58)","v":0.33750000000000002}]
[null,null,"DAR",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C70,D$58)","v":0.39350000000000002}]
[]
[null,null,"Amounts"]
[null,null,"SRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C73,D$58)","v":0}]
[null,null,"LBRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C74,D$58)","v":2306}]
[null,null,"BRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C75,D$58)+H75","v":11685},null,null,null,{"$f":"+H54","v":0},null,"comes from above - only grossed up at BR and extend"]
[null,null,"UBRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C76,D$58)","v":17101}]
[null,null,"HRB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C77,D$58)","v":31338}]
[null,null,"ARB",{"$f":"+dc(qry_tax_rates22[],\"S_\"&$C78,D$58)","v":50140}]
[]
[null,null,"Sav allowance",{"$f":"sav_allce_amount(qry_tax_rates22[],D83,D84,D85,LEFT(D38,4),input!J27,input!J25)","v":1000}]
[null,null,"Max div allce",{"$f":"+dc(qry_tax_rates22[],\"div_allce\",LEFT(D38,4))","v":500},null,null,null,"=IF(AND(D87+D88+D89>dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68)+dc(Table_0,\"PA\",D68),D87>dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68),D87-D92<dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68))=TRUE,D87-dc(Table_0,\"SRB\",D68)-dc(Table_0,\"BRB\",D68),+MIN(D92,D87))"]
[null,null,"From anywhere"]
[null,null,"NSI",{"$f":"F8","v":15000}]
[null,null,"Savings",{"$f":"H8","v":0}]
[null,null,"Dividends",{"$f":"J8","v":0}]
[null,null,"pension",{"$f":"+input!J25","v":0}]
[null,null,"gift aid",{"$f":"+input!J27","v":0},null,null,null,"tax copied in",null,{"$f":"+total!G19","v":0}]
[]
[null,null,"Adjust income for PA"]
[null,null,"PA",{"$f":"+MIN(D8,PA_amt(qry_tax_rates22[],H4,input!J12,F8+H8,LEFT(C6,4),input!J27,input!J25))","v":12570},null,"PA_amt must use net div"]
[null,null,"Allocate PA - always based on UK see opposite","complex scenario",null,"simple scenario",null,"difference?",null,"Chosen?",null,null,null,"Based PA allocation on UK rates"]
[null,null,"NSI",{"$f":"+PA_alloc(qry_tax_rates22[],\"NSI\",H4,D83,D84,D85,LEFT(D38,4),D86,D88)","v":0},null,null,null,null,null,{"$f":"+D4","v":"Most beneficial"},null,null,null,"Else you may leave a portion of income at HR",null,null,null,null,null,null,null,null,null,"pass one",{"$f":"working_tax(qry_tax_rates22[],H4,D83,D84,D85,D58,D86,D87,\"n\")","v":462.94},"simple"]
[null,null,"Savings",{"$f":"+PA_alloc(qry_tax_rates22[],\"sav\",H4,D83,D84,D85,LEFT(D38,4),D86,D88)","v":0},null,{"$f":"+MIN(D90-F96,D84)","v":0},null,{"$f":"+IF(OR(D93<>F93,D94<>F94,D96<>F96)=TRUE,\"Yes\",\"No\")","v":"No"},null,"Standard",null,null,null,"But get dividends etc into gap - or rather that",null,null,null,null,null,null,null,null,null,"pass two",{"$f":"working_tax(qry_tax_rates22[],H4,D83,D84,D85,D58,D86,D87,\"y\")","v":462.94},"complex"]
[null,null,"Dividends",{"$f":"+PA_alloc(qry_tax_rates22[],\"div\",H4,D83,D84,D85,LEFT(D38,4),D86,D88)","v":0},null,{"$f":"+MIN(D90-F96-F93,D85)","v":0},null,null,null,"Most beneficial",null,null,null,"is where the PA will be allocated"]
[null,null,"NSI mop up",{"$f":"+MAX(0,D90-D92-D93-D94)","v":12570}]
[null,null,"New NSI",{"$f":"+MIN(D95+D92,D83)","v":12570},null,{"$f":"+MIN(D90,D83)","v":12570}]
[]
[null,null,"Chosen alloocation method"]
[null,null,"NSI",{"$f":"+IF(Y93<Y92,D96,F96)","v":12570},null,"Ditributes any remaining PA elsewhere if left - need formula to do same"]
[null,null,"Savings",{"$f":"+IF(Y93<Y92,D93,F93)","v":0}]
[null,null,"Dividends",{"$f":"+IF(Y93<Y92,D94,F94)","v":0}]
[]
[null,null,"Adjusted income"]
[null,null,"NSI",{"$f":"+D83-D99","v":2430}]
[null,null,"Savings",{"$f":"+D84-D100","v":0},null,null,null,"Order is NSI, savings, dividends"]
[null,null,"Dividends",{"$f":"+D85-D101","v":0},null,null,null,"despite order shown"]
[null,"Income"]
[null,null,"Amount savings - COMES SECOND AFTER NSI"]
[null,null,"SR amount",{"$f":"+MAX(MIN(D52-D104,D105),0)","v":0},null,"Scotland element removed as not relevant - watch as this had D90 not 70 and got zero result always"]
[null,null,"Savings allowance - always be same as based on UK rates",{"$f":"+MIN(sav_allce_amount(qry_tax_rates22[],D83,D84,D85,LEFT(D38,4),input!J27,input!J25),D105-D109)","v":0},null,null,null,null,null,"now allows for pension / gift aid",null,null,null,"remember to reduce band by anything used here"]
[null,null,"BR amount",{"$f":"+MAX(0,MIN(D105-D109-D110,D54+D52-D104-D110-D109))","v":0}]
[null,null,"HR amount",{"$f":"MAX(0,MIN(D105-D109-D111-D110,D56+D54+D52-D104-D111-D110-D109))","v":0}]
[null,null,"AR amount",{"$f":"D105-D109-D111-D112-D110","v":0}]
[]
[null,null,"Amount NSI",{"$f":"+IF(H4=\"S_\",\"SCOTLAND\",\"rUK\")","v":"SCOTLAND"},null,"must remove whatever has been used as savings = total savings above"]
[null,null,"SR amount",{"$f":"IF(H4<>\"S_\",+MAX(MIN(D52,D104),0),MAX(MIN(D73,D104),0))","v":0},null,"set at 0 - see scotland_array for details",null,null,null,"only this needs changed for Scotland"]
[null,null,"LBR amount",{"$f":"+IF(H4<>\"S_\",MAX(MIN(D53,D104-D116),0),MAX(MIN(D74,D104-D116),0))","v":2306}]
[null,null,"BR amount",{"$f":"+IF(H4<>\"S_\",MAX(MIN(D54,D104-D116-D117),0),MAX(MIN(D75,D104-D116-D117),0))","v":124},null,null,null,null,null,"Can't deduct what has been used but what would have been used"]
[null,null,"UBR amount",{"$f":"+IF(H4<>\"S_\",MAX(MIN(D55,D104-D116-D117-D118),0),MAX(MIN(D76,D104-D116-D117-D118),0))","v":0}]
[null,null,"HR amount",{"$f":"IF(H4<>\"S_\",+MIN(D104-D118-D116-D117-D119,D56),MIN(D104-D118-D116-D117-D119,D77))","v":0}]
[null,null,"AR amount",{"$f":"+D104-D116-D118-D120-D117-D119","v":0}]
[]
[null,null,"Amount dividends"]
[null,null,"Exempt amount - always same",{"$f":"+MIN(dc(qry_tax_rates22[],\"div_allce\",LEFT(D38,4)),D106)","v":0},null,null,null,null,null,"These are done via totals rather than above to allow for savings allowance deduction"]
[null,null,"BR amount",{"$f":"+MAX(MIN(D106-D124,D52+D54+D53+D55-D104-D105-D124),0)","v":0}]
[null,null,"HR amount",{"$f":"MAX(0,+MIN(D106-D125-D124,D52+D54+D53+D55+D56-D104-D105-D124-D125))","v":0},null,"check"]
[null,null,"AR amount",{"$f":"+D106-D125-D126-D124","v":0}]
[]
[null,"Tax"]
[null,null,"Savings"]
[null,null,"SR",{"$f":"+D109*D39","v":0}]
[null,null,"BR",{"$f":"+D111*D41","v":0}]
[null,null,"HR",{"$f":"+D112*D43","v":0}]
[null,null,"AR",{"$f":"+D113*D44","v":0}]
[]
[null,null,"NSI"]
[null,null,"LBR",{"$f":"IF(H4=\"S_\",(D117)*D60,(D117)*D40)","v":438.14}]
[null,null,"BR",{"$f":"IF(H4=\"S_\",(D118+D116)*D61,(D118+D116)*D41)","v":24.8}]
[null,null,"UBR",{"$f":"+IF(H4=\"S_\",(D116+D119)*D62,(D116+D119)*D42)","v":0}]
[null,null,"HR",{"$f":"+IF(H4=\"S_\",D120*D63,D120*D43)","v":0}]
[null,null,"AR",{"$f":"IF(H4=\"S_\",D121*D64,+D121*D44)","v":0}]
[]
[null,null,"Dividends"]
[null,null,"BR",{"$f":"+D125*D47","v":0}]
[null,null,"HR",{"$f":"+D126*D48","v":0},null,"only split rates in NSI a rest are UK rates"]
[null,null,"AR",{"$f":"+D127*D49","v":0}]
[]
[null,null,"Total",{"$f":"+SUM(D131:D147)","v":462.94}]
[null,null,"Interest credit",null,null,"xxxx"]
[null,null,"Rate",{"$f":"IF(LEFT(D38,4)<\"2016\",0,(IF(LEFT(D38,4)>\"2020\",1,INDEX(H151:H155,MATCH(LEFT(D38,4),F151:F155,0)))))","v":1},null,"percentages"]
[null,null,"Max credit",{"$f":"+D150*input!J29*xxxmanual!D41","v":0},null,"2016",null,0]
[null,null,"Credit ltd to lower of:",null,null,"2017",null,0.25]
[null,null,"finance costs - not relieved - as above",{"$f":"+D151","v":0},null,"2018",null,0.5]
[null,null,"profits of property business in year",{"$f":"MAX(0,+(input!J14-xxxmanual!D158)*D41)","v":0},null,"2019",null,0.75]
[null,null,"Non savings, non-div inc after allowances",{"$f":"+SUM(D116:D121)*D41","v":486},null,"2020",null,1]
[null,null,"credit allowed",{"$f":"+MIN(D153:D155)","v":0}]
[null,null,"credit to carry",{"$f":"MAX(0,D151-D156)","v":0}]
[null,null,"to charge vs profit",{"$f":"+(1-D150)*input!J29","v":0}]

{"sheet":"Sheet2","index":6,"n_rows":25,"n_cols":21,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,null,"2024/25"]
[null,null,"NSI",12570,15000,17250,{"$f":"F2+2500","v":19750},{"$f":"G2+2500","v":22250},24750,27250,29750,32250,34750,37250,39750,42250,44750]
[null,null,"UK tax ",{"$f":"tax(qry_tax_rates22[],\"\",D2,0,0,2024)","v":0},{"$f":"tax(qry_tax_rates22[],\"\",E2,0,0,2024)","v":486},{"$f":"tax(qry_tax_rates22[],\"\",F2,0,0,2024)","v":936},{"$f":"tax(qry_tax_rates22[],\"\",G2,0,0,2024)","v":1436},{"$f":"tax(qry_tax_rates22[],\"\",H2,0,0,2024)","v":1936},{"$f":"tax(qry_tax_rates22[],\"\",I2,0,0,2024)","v":2436},{"$f":"tax(qry_tax_rates22[],\"\",J2,0,0,2024)","v":2936},{"$f":"tax(qry_tax_rates22[],\"\",K2,0,0,2024)","v":3436},{"$f":"tax(qry_tax_rates22[],\"\",L2,0,0,2024)","v":3936},{"$f":"tax(qry_tax_rates22[],\"\",M2,0,0,2024)","v":4436},{"$f":"tax(qry_tax_rates22[],\"\",N2,0,0,2024)","v":4936},{"$f":"tax(qry_tax_rates22[],\"\",O2,0,0,2024)","v":5436},{"$f":"tax(qry_tax_rates22[],\"\",P2,0,0,2024)","v":5936},{"$f":"tax(qry_tax_rates22[],\"\",Q2,0,0,2024)","v":6436},null,null,"break even"]
[null,null,"Scot tax",{"$f":"tax(qry_tax_rates22[],\"S_\",D2,0,0,2024)","v":0},{"$f":"tax(qry_tax_rates22[],\"S_\",E2,0,0,2024)","v":462.94},{"$f":"tax(qry_tax_rates22[],\"S_\",F2,0,0,2024)","v":912.94},{"$f":"tax(qry_tax_rates22[],\"S_\",G2,0,0,2024)","v":1412.94},{"$f":"tax(qry_tax_rates22[],\"S_\",H2,0,0,2024)","v":1912.94},{"$f":"tax(qry_tax_rates22[],\"S_\",I2,0,0,2024)","v":2412.94},{"$f":"tax(qry_tax_rates22[],\"S_\",J2,0,0,2024)","v":2919.83},{"$f":"tax(qry_tax_rates22[],\"S_\",K2,0,0,2024)","v":3444.83},{"$f":"tax(qry_tax_rates22[],\"S_\",L2,0,0,2024)","v":3969.83},{"$f":"tax(qry_tax_rates22[],\"S_\",M2,0,0,2024)","v":4494.83},{"$f":"tax(qry_tax_rates22[],\"S_\",N2,0,0,2024)","v":5019.83},{"$f":"tax(qry_tax_rates22[],\"S_\",O2,0,0,2024)","v":5544.83},{"$f":"tax(qry_tax_rates22[],\"S_\",P2,0,0,2024)","v":6069.83},{"$f":"tax(qry_tax_rates22[],\"S_\",Q2,0,0,2024)","v":6823.31},null,null,"NSI",28800]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"UK",{"$f":"tax(qry_tax_rates22[],\"\",U4,0,0,2024)","v":3246}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scot",{"$f":"tax(qry_tax_rates22[],\"S_\",U4,0,0,2024)","v":3245.33}]
[null,null,"More UK",{"$f":"IF(D3>D4,D3-D4,0)","v":0},{"$f":"IF(E3>E4,E3-E4,0)","v":23.060000000000002},23.059999999999945,23.059999999999945,23.059999999999945,23.059999999999945,16.170000000000073,0,0,0,0,0,0,0,null,null,null,{"$f":"U5-U6","v":0.67000000000007276}]
[null,null,"More Scots",{"$f":"IF(D3<D4,D4-D3,0)","v":0},{"$f":"IF(E3<E4,E4-E3,0)","v":0},0,0,0,0,0,8.8299999999999272,33.829999999999927,58.829999999999927,83.829999999999927,108.82999999999993,133.82999999999993,387.3100000000004]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"2023/24"]
[null,null,"NSI",12570,15000,17250,{"$f":"F19+2500","v":19750},{"$f":"G19+2500","v":22250},24750,27250,29750,32250,34750,37250,39750,42250,44750,null,null,"break even"]
[null,null,"UK tax ",{"$f":"tax(qry_tax_rates22[],\"\",D19,0,0,2023)","v":0},{"$f":"tax(qry_tax_rates22[],\"\",E19,0,0,2023)","v":486},{"$f":"tax(qry_tax_rates22[],\"\",F19,0,0,2023)","v":936},{"$f":"tax(qry_tax_rates22[],\"\",G19,0,0,2023)","v":1436},{"$f":"tax(qry_tax_rates22[],\"\",H19,0,0,2023)","v":1936},{"$f":"tax(qry_tax_rates22[],\"\",I19,0,0,2023)","v":2436},{"$f":"tax(qry_tax_rates22[],\"\",J19,0,0,2023)","v":2936},{"$f":"tax(qry_tax_rates22[],\"\",K19,0,0,2023)","v":3436},{"$f":"tax(qry_tax_rates22[],\"\",L19,0,0,2023)","v":3936},{"$f":"tax(qry_tax_rates22[],\"\",M19,0,0,2023)","v":4436},{"$f":"tax(qry_tax_rates22[],\"\",N19,0,0,2023)","v":4936},{"$f":"tax(qry_tax_rates22[],\"\",O19,0,0,2023)","v":5436},{"$f":"tax(qry_tax_rates22[],\"\",P19,0,0,2023)","v":5936},{"$f":"tax(qry_tax_rates22[],\"\",Q19,0,0,2023)","v":6436},null,null,"NSI",27800]
[null,null,"Scot tax",{"$f":"tax(qry_tax_rates22[],\"S_\",D19,0,0,2023)","v":0},{"$f":"tax(qry_tax_rates22[],\"S_\",E19,0,0,2023)","v":464.38000000000005},{"$f":"tax(qry_tax_rates22[],\"S_\",F19,0,0,2023)","v":914.38000000000011},{"$f":"tax(qry_tax_rates22[],\"S_\",G19,0,0,2023)","v":1414.38},{"$f":"tax(qry_tax_rates22[],\"S_\",H19,0,0,2023)","v":1914.38},{"$f":"tax(qry_tax_rates22[],\"S_\",I19,0,0,2023)","v":2414.38},{"$f":"tax(qry_tax_rates22[],\"S_\",J19,0,0,2023)","v":2930.0000000000005},{"$f":"tax(qry_tax_rates22[],\"S_\",K19,0,0,2023)","v":3455.0000000000005},{"$f":"tax(qry_tax_rates22[],\"S_\",L19,0,0,2023)","v":3980.0000000000005},{"$f":"tax(qry_tax_rates22[],\"S_\",M19,0,0,2023)","v":4505},{"$f":"tax(qry_tax_rates22[],\"S_\",N19,0,0,2023)","v":5030},{"$f":"tax(qry_tax_rates22[],\"S_\",O19,0,0,2023)","v":5555},{"$f":"tax(qry_tax_rates22[],\"S_\",P19,0,0,2023)","v":6080},{"$f":"tax(qry_tax_rates22[],\"S_\",Q19,0,0,2023)","v":6833.4800000000005},null,null,"UK",{"$f":"tax(qry_tax_rates22[],\"\",U20,0,0,2023)","v":3046}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scot",{"$f":"tax(qry_tax_rates22[],\"S_\",U20,0,0,2023)","v":3045.5000000000005}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"U21-U22","v":0.49999999999954525}]
[null,null,"More UK",{"$f":"IF(D20>D21,D20-D21,0)","v":0},{"$f":"IF(E20>E21,E20-E21,0)","v":21.619999999999948},21.619999999999891,21.619999999999891,21.619999999999891,21.619999999999891,5.9999999999995453,0,0,0,0,0,0,0]
[null,null,"More Scots",{"$f":"IF(D20<D21,D21-D20,0)","v":0},{"$f":"IF(E20<E21,E21-E20,0)","v":0},0,0,0,0,0,19.000000000000455,44.000000000000455,69,94,119,144,397.48000000000047]

{"sheet":"xxxmanualold","index":7,"n_rows":155,"n_cols":20,"rows_kept":155,"cut":false,"hidden":true,"merged":[]}
["total"]
[null,"Detailed calculations - income tax calculator"]
[]
[null,null,{"$f":"+IF(H90=\"Yes\",\"Choose the method of computation:\",\"The method makes no difference with these figures\")","v":{"$error":"#VALUE!"}},"Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Years hardcoded"]
[]
[null,null,{"$f":"+total!G6","v":"2024/2025"},"Total (£)",null,"Non-savings (£)",null,"Savings (£)",null,"Dividend (£)"]
[]
[null,null,"Income",{"$f":"+SUM(F8:J8)","v":49000},null,37000,null,0,null,12000]
[null,null,{"$f":"+IF(D9<total!G15,\"Personal allowance (restricted to total income)\",\"Personal allowance\")","v":"Personal allowance (restricted to total income)"},{"$f":"+SUM(F9:J9)","v":11850},null,{"$f":"11850-H9-J9","v":2500},null,null,null,{"$f":"10000-650","v":9350}]
[null,null,null,{"$f":"+D8-D9","v":37150},null,{"$f":"+F8-F9","v":34500},null,{"$f":"+H8-H9","v":0},null,{"$f":"+J8-J9","v":2650}]
[]
[null,null,"Income within savings/dividend zero rate",null,null,null,null,{"$f":"+D107","v":{"$error":"#VALUE!"}},null,{"$f":"+D121","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,{"$f":"+input!J5","v":2025}]
[null,null,"Income at savings rate",null,null,null,null,{"$f":"+D106","v":{"$error":"#VALUE!"}}]
[null,null,"Income at start rate",null,null,{"$f":"+D114","v":{"$error":"#VALUE!"}}]
[null,null,"Income at basic and basic dividend rate",null,null,{"$f":"+D115+D113","v":{"$error":"#VALUE!"}},null,{"$f":"+D108","v":{"$error":"#VALUE!"}},null,{"$f":"+D122","v":{"$error":"#VALUE!"}}]
[null,null,"Income at intermediate rate",null,null,{"$f":"+D116","v":{"$error":"#VALUE!"}}]
[null,null,"Income at higher and higher dividend rate",null,null,{"$f":"+D117","v":{"$error":"#VALUE!"}},null,{"$f":"+D109","v":{"$error":"#VALUE!"}},null,{"$f":"+D123","v":{"$error":"#VALUE!"}}]
[null,null,"Income at additional and additional dividend rate",null,null,{"$f":"+D118","v":{"$error":"#VALUE!"}},null,{"$f":"+D110","v":{"$error":"#VALUE!"}},null,{"$f":"+D124","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Tax at savings rate",null,null,null,null,{"$f":"+D128","v":{"$error":"#VALUE!"}}]
[null,null,"Tax at start rate",null,null,{"$f":"+D134","v":{"$error":"#VALUE!"}}]
[null,null,"Tax at basic rate",null,null,{"$f":"+D135","v":{"$error":"#VALUE!"}},null,{"$f":"+D129","v":{"$error":"#VALUE!"}},null,{"$f":"+D141","v":{"$error":"#VALUE!"}}]
[null,null,"Tax at intermediate rate",null,null,{"$f":"+D136","v":{"$error":"#VALUE!"}}]
[null,null,"Tax at higher rate",null,null,{"$f":"+D137","v":{"$error":"#VALUE!"}},null,{"$f":"+D130","v":{"$error":"#VALUE!"}},null,{"$f":"+D142","v":{"$error":"#VALUE!"}}]
[null,null,"Tax at additional rate",null,null,{"$f":"+D138","v":{"$error":"#VALUE!"}},null,{"$f":"+D131","v":{"$error":"#VALUE!"}},null,{"$f":"+D143","v":{"$error":"#VALUE!"}}]
[null,null,null,null,null,{"$f":"+SUM(F20:F25)","v":{"$error":"#VALUE!"}},null,{"$f":"+SUM(H20:H25)","v":{"$error":"#VALUE!"}},null,{"$f":"+SUM(J20:J25)","v":{"$error":"#VALUE!"}}]
[null,null,"Less dividend tax credit",null,null,null,null,null,null,{"$f":"IF(VALUE(LEFT(D37,4))<2016,J10*-0.1,0)","v":0}]
[null,null,"Less basic rate relief for finance costs on rental",null,null,{"$f":"-D153","v":{"$error":"#VALUE!"}}]
[null,null,"Total tax",{"$f":"SUM(F29:J29)","v":{"$error":"#VALUE!"}},null,{"$f":"+SUM(F26:F28)","v":{"$error":"#VALUE!"}},null,{"$f":"+SUM(H26:H28)","v":{"$error":"#VALUE!"}},null,{"$f":"+SUM(J26:J28)","v":{"$error":"#VALUE!"}}]
[]
[]
[]
[]
[]
[]
[null,null,"Tax comps","limit here to whatever year"]
[null,null,"Rates",{"$f":"+C6","v":"2024/2025"},null,null,null,{"$f":"+VALUE(LEFT(D37,4))","v":2024}]
[null,null,"SR",{"$f":"+dc(#REF!,$C38,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C38,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"LBR",{"$f":"+dc(#REF!,$C39,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},null,null,null,"above as start rate"]
[null,null,"BR",{"$f":"+dc(#REF!,$C40,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C40,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"UBR",{"$f":"+dc(#REF!,$C41,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},null,null,null,"above as intermediate rate"]
[null,null,"HR",{"$f":"+dc(#REF!,$C42,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C42,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"AR",{"$f":"+dc(#REF!,$C43,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C43,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"DSR",{"$f":"+dc(#REF!,$C45,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C45,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DBR",{"$f":"+dc(#REF!,$C46,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C46,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DHR",{"$f":"+dc(#REF!,$C47,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C47,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[null,null,"DAR",{"$f":"+dc(#REF!,$C48,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C48,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Amounts"]
[null,null,"SRB",{"$f":"+dc(#REF!,$C51,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C51,LEFT(E$5,4))","v":{"$error":"#VALUE!"}},null,null,"grossed up deductions"]
[null,null,"LBRB",{"$f":"+dc(#REF!,$C52,LEFT(D$37,4))+H52","v":{"$error":"#VALUE!"}}]
[null,null,"BRB",{"$f":"+dc(#REF!,$C53,LEFT(D$37,4))+H53","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C53,LEFT(E$5,4))","v":{"$error":"#VALUE!"}},null,null,{"$f":"(+input!J25+input!J27)/(1-dc(#REF!,\"BR\",D57))","v":{"$error":"#VALUE!"}}]
[null,null,"UBRB",{"$f":"+dc(#REF!,$C54,LEFT(D$37,4))+H54","v":{"$error":"#VALUE!"}}]
[null,null,"HRB",{"$f":"+dc(#REF!,$C55,LEFT(D$37,4))","v":{"$error":"#VALUE!"}},{"$f":"+dc(#REF!,$C55,LEFT(E$5,4))","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Scottish version",{"$f":"+LEFT(D37,4)","v":"2024"}]
[null,null,"SR",{"$f":"+dc(#REF!,\"S_\"&$C58,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"LBR",{"$f":"+dc(#REF!,\"S_\"&$C59,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"BR",{"$f":"+dc(#REF!,\"S_\"&$C60,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"UBR",{"$f":"+dc(#REF!,\"S_\"&$C61,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"HR",{"$f":"+dc(#REF!,\"S_\"&$C62,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"AR",{"$f":"+dc(#REF!,\"S_\"&$C63,D$57)","v":{"$error":"#VALUE!"}}]
[]
[null,null,"DSR",{"$f":"+dc(#REF!,\"S_\"&$C65,D$57)","v":{"$error":"#VALUE!"}},null,null,null,null,null,null,null,null,null,null,null,"Furure proof but same at moment"]
[null,null,"DBR",{"$f":"+dc(#REF!,\"S_\"&$C66,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"DHR",{"$f":"+dc(#REF!,\"S_\"&$C67,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"DAR",{"$f":"+dc(#REF!,\"S_\"&$C68,D$57)","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Amounts"]
[null,null,"SRB",{"$f":"+dc(#REF!,\"S_\"&$C71,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"LBRB",{"$f":"+dc(#REF!,\"S_\"&$C72,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"BRB",{"$f":"+dc(#REF!,\"S_\"&$C73,D$57)+H73","v":{"$error":"#VALUE!"}},null,null,null,{"$f":"+H53","v":{"$error":"#VALUE!"}},null,"comes from above - only grossed up at BR and extend"]
[null,null,"UBRB",{"$f":"+dc(#REF!,\"S_\"&$C74,D$57)","v":{"$error":"#VALUE!"}}]
[null,null,"HRB",{"$f":"+dc(#REF!,\"S_\"&$C75,D$57)","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Sav allowance",{"$f":"sav_allce_amount(#REF!,D80,D81,D82,LEFT(D37,4),input!J27,input!J25)","v":{"$error":"#VALUE!"}}]
[null,null,"Max div allce",{"$f":"+dc(#REF!,\"div_allce\",LEFT(D37,4))","v":{"$error":"#VALUE!"}},null,null,null,"=IF(AND(D87+D88+D89>dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68)+dc(Table_0,\"PA\",D68),D87>dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68),D87-D92<dc(Table_0,\"SRB\",D68)+dc(Table_0,\"BRB\",D68))=TRUE,D87-dc(Table_0,\"SRB\",D68)-dc(Table_0,\"BRB\",D68),+MIN(D92,D87))"]
[null,null,"From anywhere"]
[null,null,"NSI",{"$f":"+F8","v":37000}]
[null,null,"Savings",{"$f":"+H8","v":0}]
[null,null,"Dividends",{"$f":"+J8","v":12000}]
[null,null,"pension",{"$f":"+input!J25","v":0}]
[null,null,"gift aid",{"$f":"+input!J27","v":0}]
[]
[null,null,"Adjust income for PA"]
[null,null,"PA",{"$f":"+MIN(D8,PA_amt(#REF!,country,input!J12,F8+H8,LEFT(C6,4),input!J27,input!J25))","v":{"$error":"#VALUE!"}},null,"PA_amt must use net div"]
[null,null,"Allocate PA - always based on UK see opposite","complex scenario",null,"simple scenario",null,"difference?",null,"Chosen?",null,null,null,"Based PA allocation on UK rates"]
[null,null,"NSI",{"$f":"+PA_alloc(#REF!,\"NSI\",country,D80,D81,D82,LEFT(D37,4),D83,D85)","v":{"$error":"#VALUE!"}},null,null,null,null,null,{"$f":"+D4","v":"Standard"},null,null,null,"Else you may leave a portion of income at HR"]
[null,null,"Savings",{"$f":"+PA_alloc(#REF!,\"sav\",country,D80,D81,D82,LEFT(D37,4),D83,D85)","v":{"$error":"#VALUE!"}},null,{"$f":"+MIN(D87-F93,D81)","v":{"$error":"#VALUE!"}},null,{"$f":"+IF(OR(D90<>F90,D91<>F91,D93<>F93)=TRUE,\"Yes\",\"No\")","v":{"$error":"#VALUE!"}},null,"Standard",null,null,null,"But get dividends etc into gap - or rather that"]
[null,null,"Dividends",{"$f":"+PA_alloc(#REF!,\"div\",country,D80,D81,D82,LEFT(D37,4),D83,D85)","v":{"$error":"#VALUE!"}},null,{"$f":"+MIN(D87-F93-F90,D82)","v":{"$error":"#VALUE!"}},null,null,null,"Most beneficial",null,null,null,"is where the PA will be allocated"]
[null,null,"NSI mop up",{"$f":"+MAX(0,D87-D89-D90-D91)","v":{"$error":"#VALUE!"}}]
[null,null,"New NSI",{"$f":"+MIN(D92+D89,D80)","v":{"$error":"#VALUE!"}},null,{"$f":"+MIN(D87,D80)","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Chosen alloocation method"]
[null,null,"NSI",{"$f":"+F9","v":2500},null,"Ditributes any remaining PA elsewhere if left - need formula to do same"]
[null,null,"Savings",{"$f":"+H9","v":0}]
[null,null,"Dividends",{"$f":"+J9","v":9350}]
[]
[null,null,"Adjusted income"]
[null,null,"NSI",{"$f":"+D80-D96","v":34500}]
[null,null,"Savings",{"$f":"+D81-D97","v":0},null,null,null,"Order is NSI, savings, dividends"]
[null,null,"Dividends",{"$f":"+D82-D98","v":2650},null,null,null,"despite order shown"]
[null,"Income"]
[null,null,"Amount savings - COMES SECOND AFTER NSI"]
[null,null,"SR amount",{"$f":"+MAX(MIN(D51-D101,D102),0)","v":{"$error":"#VALUE!"}},null,"Scotland element removed as not relevant - watch as this had D90 not 70 and got zero result always"]
[null,null,"Savings allowance - always be same as based on UK rates",{"$f":"+MIN(sav_allce_amount(#REF!,D80,D81,D82,LEFT(D37,4),input!J27,input!J25),D102-D106)","v":{"$error":"#VALUE!"}},null,null,null,null,null,"now allows for pension / gift aid",null,null,null,"remember to reduce band by anything used here"]
[null,null,"BR amount",{"$f":"+MAX(0,MIN(D102-D106-D107,D53+D51-D101-D107))","v":{"$error":"#VALUE!"}}]
[null,null,"HR amount",{"$f":"MAX(0,MIN(D102-D106-D108-D107,D55+D53+D51-D101-D108-D107-D106))","v":{"$error":"#VALUE!"}}]
[null,null,"AR amount",{"$f":"D102-D106-D108-D109-D107","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Amount NSI",{"$f":"+IF(country=\"S_\",\"SCOTLAND\",\"rUK\")","v":"rUK"},null,"must remove whatever has been used as savings = total savings above"]
[null,null,"SR amount",{"$f":"IF(country<>\"S_\",+MAX(MIN(D51,D101),0),MAX(MIN(D71,D101),0))","v":{"$error":"#VALUE!"}},null,"set at 0 - see scotland_array for details",null,null,null,"only this needs changed for Scotland"]
[null,null,"LBR amount",{"$f":"+IF(country<>\"S_\",MAX(MIN(D52,D101-D113),0),MAX(MIN(D72,D101-D113),0))","v":{"$error":"#VALUE!"}}]
[null,null,"BR amount",{"$f":"+IF(country<>\"S_\",MAX(MIN(D53,D101-D113-D114),0),MAX(MIN(D73,D101-D113-D114),0))","v":{"$error":"#VALUE!"}},null,null,null,null,null,"Can't deduct what has been used but what would have been used"]
[null,null,"UBR amount",{"$f":"+IF(country<>\"S_\",MAX(MIN(D54,D101-D113-D114-D115),0),MAX(MIN(D74,D101-D113-D114-D115),0))","v":{"$error":"#VALUE!"}}]
[null,null,"HR amount",{"$f":"IF(country<>\"S_\",+MIN(D101-D115-D113-D114-D116,D55),MIN(D101-D115-D113-D114-D116,D75))","v":{"$error":"#VALUE!"}}]
[null,null,"AR amount",{"$f":"+D101-D113-D115-D117-D114-D116","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Amount dividends"]
[null,null,"Exempt amount - always same",{"$f":"+MIN(dc(#REF!,\"div_allce\",LEFT(D37,4)),D103)","v":{"$error":"#VALUE!"}},null,null,null,null,null,"These are done via totals rather than above to allow for savings allowance deduction"]
[null,null,"BR amount",{"$f":"+MAX(MIN(D103-D121,D51+D53+D52+D54-D101-D102-D121),0)","v":{"$error":"#VALUE!"}}]
[null,null,"HR amount",{"$f":"MAX(0,+MIN(D103-D122-D121,D51+D53+D52+D54+D55-D101-D102-D121-D122))","v":{"$error":"#VALUE!"}},null,"check"]
[null,null,"AR amount",{"$f":"+D103-D122-D123-D121","v":{"$error":"#VALUE!"}}]
[]
[null,"Tax"]
[null,null,"Savings"]
[null,null,"SR",{"$f":"+D106*D38","v":{"$error":"#VALUE!"}}]
[null,null,"BR",{"$f":"+D108*D40","v":{"$error":"#VALUE!"}}]
[null,null,"HR",{"$f":"+D109*D42","v":{"$error":"#VALUE!"}}]
[null,null,"AR",{"$f":"+D110*D43","v":{"$error":"#VALUE!"}}]
[]
[null,null,"NSI"]
[null,null,"LBR",{"$f":"IF(country=\"S_\",(D114)*D59,(D114)*D39)","v":{"$error":"#VALUE!"}}]
[null,null,"BR",{"$f":"IF(country=\"S_\",(D115+D113)*D60,(D115+D113)*D40)","v":{"$error":"#VALUE!"}}]
[null,null,"UBR",{"$f":"+IF(country=\"S_\",(D113+D116)*D61,(D113+D116)*D41)","v":{"$error":"#VALUE!"}}]
[null,null,"HR",{"$f":"+IF(country=\"S_\",D117*D62,D117*D42)","v":{"$error":"#VALUE!"}}]
[null,null,"AR",{"$f":"IF(country=\"S_\",D118*D63,+D118*D43)","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Dividends"]
[null,null,"BR",{"$f":"+D122*D46","v":{"$error":"#VALUE!"}}]
[null,null,"HR",{"$f":"+D123*D47","v":{"$error":"#VALUE!"}},null,"only split rates in NSI a rest are UK rates"]
[null,null,"AR",{"$f":"+D124*D48","v":{"$error":"#VALUE!"}}]
[]
[null,null,"Total",{"$f":"+SUM(D128:D144)","v":{"$error":"#VALUE!"}}]
[null,null,"Interest credit",null,null,"xxxx"]
[null,null,"Rate",{"$f":"IF(LEFT(D37,4)<\"2016\",0,(IF(LEFT(D37,4)>\"2020\",1,INDEX(H148:H152,MATCH(LEFT(D37,4),F148:F152,0)))))","v":1},null,"percentages"]
[null,null,"Max credit",{"$f":"+D147*input!J29*xxxmanualold!D40","v":{"$error":"#VALUE!"}},null,"2016",null,0]
[null,null,"Credit ltd to 20% of lower of:",null,null,"2017",null,0.25]
[null,null,"finance costs - not relieved",{"$f":"+D148","v":{"$error":"#VALUE!"}},null,"2018",null,0.5]
[null,null,"profits of property business in year",{"$f":"+input!J14-xxxmanualold!D155","v":0},null,"2019",null,0.75]
[null,null,"NSI after allowances",{"$f":"+SUM(D115:D118)","v":{"$error":"#VALUE!"}},null,"2020",null,1]
[null,null,"credit allowed",{"$f":"+MIN(D150:D152)","v":{"$error":"#VALUE!"}}]
[null,null,"credit to carry",{"$f":"MAX(0,D148-D153)","v":{"$error":"#VALUE!"}}]
[null,null,"to charge vs profit",{"$f":"+(1-D147)*input!J29","v":0}]

{"sheet":"info_input","index":8,"n_rows":23,"n_cols":5,"rows_kept":23,"cut":false,"hidden":false,"merged":[[10,1,11,2],[10,4,11,4],[22,1,22,2]]}
["input"]
["bhp","Information  - income, expenditure and tax reliefs"]
[]
[null,"Tax year",null,null,"Choose from the list the tax year for which you want to make a calculation. "]
[]
[null,"Income details"]
[null,"Total earnings ",null,null,"Enter the total of all your earnings (before tax) from employment, profit from self-employment (including your share from partnerships) and pension income. "]
[]
[null,{"$f":"+IF(J5<2017,\"Dividends (excluding tax credit)\",\"Dividends\")","v":"Dividends (excluding tax credit)"},null,null,"Enter the amount of dividends you received ignoring any tax credit."]
[]
[null,"Rental income after tax-deductible expenses, but in the case of residential letting, excluding finance costs",null,null,"Enter your rental income profit for all properties you let, but add back costs which you have deducted for financing the purchase or improvement of residential properties, e.g. mortgage interest.   "]
[]
[]
[null,"Savings income, e.g. bank interest",null,null,"Enter the amount received before any tax that has been deducted. "]
[]
[null,"Other income",null,null,"Enter the amount of any other income before any tax deducted."]
[]
[null,"Tax reliefs"]
[null,"Pension contributions (net)",null,null,"Enter the amount of pension contribution paid by you or on your behalf (except those paid by your employer) ignoring the tax relief added by the pension company, i.e. enter the amount which left your bank account or that of the person who paid the contribution."]
[]
[null,"Gift aid payments (net)",null,null,"Enter the amount of gift aid payments you made, ignoring tax relief, i.e. enter the amount which left your bank account."]
[]
[null,"Finance costs relating to residential accommodation",null,null,"Enter the amount of finance costs which you added back when entering the figure for rental profit."]