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Estimate your Self Assessment tax bill

Test site This is a test site with dummy HMRC services. Do not enter real personal information. How it works.

Calculator persona tests

Made-up customers covering every kind of Self Assessment the calculator handles. Each figure was worked out by hand from the rates on GOV.UK and legislation.gov.uk, and checked through the calculation engine and the public API. Some customers were also taken through the question pages.

137 customers: 137 passed. Open a customer to see each figure and how it was worked out.

P01 Aisha: Basic-rate employee whose tax was all taken through PAYE

Passed Tax year 2025 to 2026.

Covers: employment, basic rate, nothing to pay

What they told us

  • National Insurance number: AB 12 34 56 C
  • Pay from all employments: £28,000.00
  • UK tax taken off pay: £3,086.00
Figures checked
Figure Worked out by hand Service Result
Income Tax(28,000 - 12,570) x 20% £3,086.00 £3,086.00 Match
Total tax due for the year £3,086.00 £3,086.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
Each payment on account £0.00 £0.00 Match
P02 Ben: Higher-rate employee with a P11D benefit, flat rate expenses, a professional subscription and mileage in his own car

Passed Tax year 2025 to 2026.

Covers: employment, benefits in kind, flat rate expenses, professional subscriptions, mileage allowance relief, higher rate, refund

What they told us

  • Pay from all employments: £55,000.00
  • P11D benefits not already payrolled: £2,500.00
  • Flat rate expense for uniforms, work clothing and tools: £60.00
  • Professional fees and subscriptions to HMRC-approved bodies: £200.00
  • Business miles in your own car or van: £12,000.00
  • Mileage allowance paid by your employer: £2,400.00
  • UK tax taken off pay: £9,432.00
Figures checked
Figure Worked out by hand Service Result
Income Taxmileage relief 10,000 x 45p + 2,000 x 25p - 2,400 paid = 2,600; employment income 54,640; 7,540 + 4,370 x 40% £9,288.00 £9,288.00 Match
Balancing payment (minus is a refund) -£144.00 -£144.00 Match
P03 Chloe: Employee earning £112,000 who pays into a personal pension, which restores part of her Personal Allowance

Passed Tax year 2026 to 2027.

Covers: employment, personal allowance taper, relief at source pension, basic rate band extension, 2026 to 2027, refund

What they told us

  • Pay from all employments: £112,000.00
  • Personal pension contributions paid net: £4,000.00
  • UK tax taken off pay: £34,632.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance givennet pension 4,000 grossed up to 5,000; adjusted net income 107,000; 12,570 - 3,500 £9,070.00 £9,070.00 Match
Income Taxbasic band 37,700 + 5,000 = 42,700 x 20% = 8,540; (102,930 - 42,700) x 40% = 24,092 £32,632.00 £32,632.00 Match
Balancing payment (minus is a refund) -£2,000.00 -£2,000.00 Match
P04 David: Additional-rate employee giving £8,000 to charity under Gift Aid

Passed Tax year 2025 to 2026.

Covers: employment, additional rate, gift aid, no personal allowance

What they told us

  • Pay from all employments: £180,000.00
  • Gift Aid donations paid in the tax year: £8,000.00
  • UK tax taken off pay: £67,203.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £0.00 £0.00 Match
Income Taxgross gift 10,000 extends the basic band to 47,700 and the higher band to 135,140; 9,540 + 34,976 + 44,860 x 45% £64,703.00 £64,703.00 Match
Balancing payment (minus is a refund) -£2,500.00 -£2,500.00 Match
P05 Eilidh: Scottish taxpayer with a Plan 4 student loan her new employer did not deduct

Passed Tax year 2025 to 2026. Also tested through the question pages.

Covers: scottish income tax, intermediate rate, plan 4 student loan

What they told us

  • Pay from all employments: £45,000.00
  • UK tax taken off pay: £6,913.80
  • Loans: Plan 4
Figures checked
Figure Worked out by hand Service Result
Income Tax537.13 starter + 2,418.80 basic + 3,395.91 intermediate + 1,338 x 42% £6,913.80 £6,913.80 Match
Student and postgraduate loans due on the return(45,000 - 32,745) x 9% £1,102.95 £1,102.95 Match
Total tax due for the year £8,016.75 £8,016.75 Match
Balancing payment (minus is a refund) £1,102.95 £1,102.95 Match
Each payment on account £0.00 £0.00 Match
P06 Femi: Made redundant with a £45,000 payment on top of his salary

Passed Tax year 2025 to 2026.

Covers: termination payment, £30,000 exemption

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Redundancy and other termination payments: £45,000.00
  • Tax taken off the termination payment: £3,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax15,000 of the payment is taxable after the £30,000 exemption; 7,540 + 4,730 x 40% £9,432.00 £9,432.00 Match
Balancing payment (minus is a refund) £946.00 £946.00 Match
Each payment on account946 owed is under £1,000 £0.00 £0.00 Match
P07 Grace: Pensioner over State Pension age with a workplace pension and savings interest

Passed Tax year 2026 to 2027. Also tested through the question pages.

Covers: state pension, private pension, personal savings allowance, 2026 to 2027

What they told us

  • Reached State Pension age before 6 April at the start of the tax year: yes
  • State Pension received: £12,547.60
  • Other pensions and annuities received: £18,000.00
  • Tax taken off pensions: £3,600.00
  • Interest received without tax taken off: £1,500.00
Figures checked
Figure Worked out by hand Service Result
Income Tax17,977.60 x 20% = 3,595.52; savings: no starting rate left, 1,000 allowance, 500 x 20% £3,695.52 £3,695.52 Match
Class 4 National Insurance £0.00 £0.00 Match
Balancing payment (minus is a refund) £95.52 £95.52 Match
P08 Harold: Born before 6 April 1935, claiming Married Couple's Allowance on a £38,000 pension

Passed Tax year 2025 to 2026.

Covers: married couples allowance, allowance taper

What they told us

  • You or your spouse/civil partner were born before 6 April 1935: yes
  • Other pensions and annuities received: £38,000.00
  • Tax taken off pensions: £5,086.00
Figures checked
Figure Worked out by hand Service Result
Income Tax5,086 - 10% of (11,270 - 300 / 2) = 5,086 - 1,112 £3,974.00 £3,974.00 Match
Balancing payment (minus is a refund) -£1,112.00 -£1,112.00 Match
P09 Ines: Registered blind and receiving Marriage Allowance from her husband

Passed Tax year 2024 to 2025.

Covers: blind persons allowance, marriage allowance received, 2024 to 2025

What they told us

  • Pay from all employments: £24,000.00
  • Blind person: yes
  • Marriage allowance: receive from partner
  • UK tax taken off pay: £1,420.00
Figures checked
Figure Worked out by hand Service Result
Income Tax(24,000 - 12,570 - 3,070) x 20% = 1,672, less 252 Marriage Allowance £1,420.00 £1,420.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P10 Jack: Low earner who transferred part of his Personal Allowance to his wife

Passed Tax year 2025 to 2026.

Covers: marriage allowance transferred

What they told us

  • Pay from all employments: £12,000.00
  • Marriage allowance: transfer to partner
  • UK tax taken off pay: £138.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £11,310.00 £11,310.00 Match
Income TaxPersonal Allowance 11,310 after transferring 1,260; 690 x 20% £138.00 £138.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P11 Ella: Employee whose tax code collected £500 underpaid from an earlier year

Passed Tax year 2025 to 2026.

Covers: underpayment collected through tax code

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,986.00
  • Underpaid tax for earlier years included in your tax code: £500.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £3,486.00 £3,486.00 Match
Balancing payment (minus is a refund)the 500 collected through the code is not tax for this year, so it is not a payment towards it £0.00 £0.00 Match
P12 Revd Marcus: Minister of religion claiming the cost of maintaining his manse

Passed Tax year 2025 to 2026.

Covers: minister of religion, refund

What they told us

  • Pay from all employments: £25,000.00
  • Is minister of religion: yes
  • Expenses of maintaining your vicarage or manse: £1,000.00
  • UK tax taken off pay: £2,486.00
Figures checked
Figure Worked out by hand Service Result
Income Tax(25,000 - 1,000 - 12,570) x 20% £2,286.00 £2,286.00 Match
Balancing payment (minus is a refund) -£200.00 -£200.00 Match
P13 Yara: Employee with an electric company car

Passed Tax year 2025 to 2026.

Covers: company car, electric car

What they told us

  • Pay from all employments: £50,000.00
  • UK tax taken off pay: £7,486.00
  • Company car: list price £40,000.00, co2 emissions £0.00, fuel type electric
Figures checked
Figure Worked out by hand Service Result
Income Taxcar benefit 3% of 40,000 = 1,200; 7,540 + 930 x 40% £7,912.00 £7,912.00 Match
Balancing payment (minus is a refund) £426.00 £426.00 Match
P14 Iris: Two jobs and two small businesses

Passed Tax year 2025 to 2026.

Covers: several employments, several businesses

What they told us

  • Employments: pay £20,000.00, tax deducted £1,486.00; pay £15,000.00, tax deducted £3,000.00
  • Self employments: turnover £10,000.00, expenses £2,000.00; turnover £5,000.00, expenses £1,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax(35,000 + 8,000 + 4,000 - 12,570) x 20% £6,886.00 £6,886.00 Match
Class 4 National Insuranceprofits 12,000 are under 12,570 £0.00 £0.00 Match
Balancing payment (minus is a refund) £2,400.00 £2,400.00 Match
Collected through tax code2,400 is under £3,000 and within the PAYE limits £2,400.00 £2,400.00 Match
Each payment on accountthe 2,400 collected through her tax code counts as tax deducted at source (TMA 1970 s.59A(8)), so all her tax is deducted £0.00 £0.00 Match
P15 Kemi: Sole trader with £39,000 profit

Passed Tax year 2025 to 2026. Also tested through the question pages.

Covers: self-employment, class 4, payments on account

What they told us

  • Turnover from self-employment: £48,000.00
  • Allowable business expenses: £9,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £5,286.00 £5,286.00 Match
Class 4 National Insurance(39,000 - 12,570) x 6% £1,585.80 £1,585.80 Match
Class 2 National Insuranceprofits are over the small profits threshold, so Class 2 is treated as paid £0.00 £0.00 Match
Total tax due for the year £6,871.80 £6,871.80 Match
Balancing payment (minus is a refund) £6,871.80 £6,871.80 Match
Each payment on account £3,435.90 £3,435.90 Match
P16 Liam: Hobby-sized business using the trading allowance and paying voluntary Class 2

Passed Tax year 2025 to 2026.

Covers: trading allowance, voluntary class 2

What they told us

  • Turnover from self-employment: £6,000.00
  • Claim trading allowance: yes
  • Pay voluntary Class 2 NICs: yes
Figures checked
Figure Worked out by hand Service Result
Income Tax £0.00 £0.00 Match
Class 2 National Insurance52 weeks x £3.50 £182.00 £182.00 Match
Total tax due for the year £182.00 £182.00 Match
Each payment on account £0.00 £0.00 Match
P17 Maya: Construction subcontractor in the CIS who is due a refund

Passed Tax year 2025 to 2026.

Covers: construction industry scheme, refund

What they told us

  • Turnover from self-employment: £30,000.00
  • Allowable business expenses: £4,000.00
  • CIS deductions taken by contractors: £6,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £2,686.00 £2,686.00 Match
Class 4 National Insurance £805.80 £805.80 Match
Total tax due for the year £3,491.80 £3,491.80 Match
Balancing payment (minus is a refund) -£2,508.20 -£2,508.20 Match
Each payment on account £0.00 £0.00 Match
P18 Noah: Partner in a firm with a £70,000 profit share

Passed Tax year 2025 to 2026.

Covers: partnership, class 4 upper rate

What they told us

  • Your share of partnership trading profit: £70,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £15,432.00 £15,432.00 Match
Class 4 National Insurance £2,656.60 £2,656.60 Match
Total tax due for the year £18,088.60 £18,088.60 Match
Each payment on account £9,044.30 £9,044.30 Match
P19 Olivia: Employee whose side business made a loss she sets against her salary

Passed Tax year 2025 to 2026.

Covers: trading loss, sideways loss relief, refund

What they told us

  • Pay from all employments: £50,000.00
  • UK tax taken off pay: £7,486.00
  • Trading loss made this tax year: £10,000.00
  • Set this year's trading loss against other income: yes
Figures checked
Figure Worked out by hand Service Result
Income Taxloss of 10,000 is within the relief cap of 50,000; (50,000 - 10,000 - 12,570) x 20% £5,486.00 £5,486.00 Match
Class 4 National Insurance £0.00 £0.00 Match
Balancing payment (minus is a refund) -£2,000.00 -£2,000.00 Match
P20 Priya: Sole trader still spreading her 2023 to 2024 transition profit

Passed Tax year 2025 to 2026.

Covers: basis period reform, transition profit

What they told us

  • Turnover from self-employment: £40,000.00
  • 2023 to 2024 transition profit after Overlap Relief: £20,000.00
  • Transition profit already taxed in earlier years: £8,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax20% of the 20,000 transition profit (4,000) is taxed this year; (40,000 + 4,000 - 12,570) x 20% £6,286.00 £6,286.00 Match
Class 4 National Insurance £1,885.80 £1,885.80 Match
Each payment on account £4,085.90 £4,085.90 Match
P21 Xavier: Self-employed over State Pension age

Passed Tax year 2025 to 2026.

Covers: state pension age, no class 4

What they told us

  • Turnover from self-employment: £30,000.00
  • Reached State Pension age before 6 April at the start of the tax year: yes
Figures checked
Figure Worked out by hand Service Result
Income Tax £3,486.00 £3,486.00 Match
Class 4 National Insurance £0.00 £0.00 Match
Each payment on account £1,743.00 £1,743.00 Match
P22 Wanda: Sole trader who paid £10,000 on account and expects her profits to halve

Passed Tax year 2025 to 2026.

Covers: prior payments on account, reducing payments on account

What they told us

  • Turnover from self-employment: £60,000.00
  • Payments on account for this tax year that you have paid: £10,000.00
  • Expected % fall in next year's tax: 50
Figures checked
Figure Worked out by hand Service Result
Income Tax £11,432.00 £11,432.00 Match
Class 4 National Insurance £2,456.60 £2,456.60 Match
Balancing payment (minus is a refund) £3,888.60 £3,888.60 Match
Each payment on account13,888.60 / 2 = 6,944.30, reduced by 50% £3,472.15 £3,472.15 Match
P23 Tom: Sole trader in Making Tax Digital for Income Tax

Passed Tax year 2026 to 2027.

Covers: making tax digital, 2026 to 2027

What they told us

  • Turnover from self-employment: £60,000.00
  • You use Making Tax Digital for Income Tax for this tax year: yes
Figures checked
Figure Worked out by hand Service Result
Income Tax £11,432.00 £11,432.00 Match
Class 4 National Insurance £2,456.60 £2,456.60 Match
Making Tax Digital qualifying income £60,000.00 £60,000.00 Match
P24 Sofia: Sole trader who files and pays 20 days late

Passed Tax year 2025 to 2026.

Covers: late filing penalty, late payment interest

What they told us

  • Turnover from self-employment: £40,000.00
  • Date the return was or will be filed: 2027-02-20
  • Date you expect to pay what is due on 31 January: 2027-02-20
Figures checked
Figure Worked out by hand Service Result
Total tax due for the year £7,131.80 £7,131.80 Match
Late filing penalty£100 for a return up to 3 months late £100.00 £100.00 Match
Late payment interestthe January bill paid 20 days late: balance 7,131.80 plus first payment on account 3,565.90, x 7.75% x 20 / 365 (TMA 1970 s.86); under 30 days late, so no late payment penalty £45.43 £45.43 Match
P25 Quentin: Farmer averaging a bad year with a good one

Passed Tax year 2025 to 2026.

Covers: farmers averaging

What they told us

  • Turnover from self-employment: £10,000.00
  • Needed for 5-year averaging: yes
  • Claim averaging relief: yes
  • Averaging years: 2
  • Profits of the earlier year(s): 1 value for 2-year, 4 values: £50,000.00
  • Other non-savings income of the earlier year(s), same order as the profits, used to work out the change in tax for those years: £0.00
Figures checked
Figure Worked out by hand Service Result
Income Taxprofits of 10,000 and 50,000 average to 30,000 each year (10,000 is under 75% of 50,000) £3,486.00 £3,486.00 Match
Class 4 National Insurance £1,045.80 £1,045.80 Match
Change in last year's tax from averaging2024 to 2025 on 30,000 instead of 50,000: 4,000 less Income Tax and 1,200 less Class 4 -£5,200.00 -£5,200.00 Match
Total tax due for the yearthis year's 4,531.80 less the 5,200 reduction for last year, so a repayment -£668.20 -£668.20 Match
P26 Sam: Employee with a buy-to-let mortgage

Passed Tax year 2025 to 2026. Also tested through the question pages.

Covers: property income, mortgage interest relief, payments on account

What they told us

  • Pay from all employments: £45,000.00
  • UK tax taken off pay: £6,486.00
  • Rents and other property income: £18,000.00
  • Allowable property expenses: £3,000.00
  • Residential finance costs: £7,000.00
Figures checked
Figure Worked out by hand Service Result
Mortgage interest relief £1,400.00 £1,400.00 Match
Income Tax11,432 on 60,000 less 20% of the 7,000 mortgage interest £10,032.00 £10,032.00 Match
Balancing payment (minus is a refund) £3,546.00 £3,546.00 Match
Each payment on accountonly 65% was deducted at source £1,773.00 £1,773.00 Match
P27 Tara: Lets a room in her home and a small garage

Passed Tax year 2025 to 2026.

Covers: property allowance, rent a room

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Rents and other property income: £2,500.00
  • Claim property allowance: yes
  • Income from letting furnished rooms in your own home: £9,000.00
  • Expenses of letting rooms in your own home: £2,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxgarage 2,500 - 1,000 allowance; room: lower of 9,000 - 7,500 and 9,000 - 2,000 £4,086.00 £4,086.00 Match
Balancing payment (minus is a refund) £600.00 £600.00 Match
Each payment on account £0.00 £0.00 Match
P28 Umar: Half-owner of a let house who also had a furnished holiday let

Passed Tax year 2024 to 2025.

Covers: joint property, furnished holiday lettings, 2024 to 2025

What they told us

  • Pay from all employments: £35,000.00
  • UK tax taken off pay: £4,486.00
  • Rents and other property income: £20,000.00
  • Allowable property expenses: £4,000.00
  • Your share if the figures entered are for the whole jointly-owned property: 50
  • Furnished holiday lettings income: £15,000.00
  • Furnished holiday lettings expenses: £5,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £8,632.00 £8,632.00 Match
Balancing payment (minus is a refund) £4,146.00 £4,146.00 Match
Each payment on account £2,073.00 £2,073.00 Match
P29 Vera: Retired landlord using losses and mortgage interest carried forward

Passed Tax year 2025 to 2026.

Covers: property loss brought forward, finance costs brought forward

What they told us

  • Other pensions and annuities received: £20,000.00
  • Tax taken off pensions: £1,486.00
  • Rents and other property income: £12,000.00
  • Allowable property expenses: £2,000.00
  • Unused property losses from earlier years: £4,000.00
  • Residential finance costs: £3,000.00
  • Unrelieved residential finance costs from earlier years: £1,000.00
Figures checked
Figure Worked out by hand Service Result
Mortgage interest relief £800.00 £800.00 Match
Income Taxprofit 10,000 - 4,000 loss; relief 20% of the lower of 4,000 interest, 6,000 profit and 13,430 adjusted total income £1,886.00 £1,886.00 Match
Balancing payment (minus is a refund) £400.00 £400.00 Match
P30 Will: Retired saver with interest and dividends

Passed Tax year 2025 to 2026.

Covers: starting rate for savings, personal savings allowance, dividend allowance

What they told us

  • Other pensions and annuities received: £14,000.00
  • Tax taken off pensions: £286.00
  • Interest received without tax taken off: £6,000.00
  • Dividends from UK companies: £3,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax286 on pension; 3,570 starting rate at 0%, 1,000 allowance, 1,430 x 20%; 2,500 dividends x 8.75% £790.75 £790.75 Match
Balancing payment (minus is a refund) £504.75 £504.75 Match
P31 Xena: Company director taking a small salary and large dividends

Passed Tax year 2026 to 2027.

Covers: dividends, dividend upper rate, 2026 to 2027

What they told us

  • Pay from all employments: £12,570.00
  • Dividends from UK companies: £60,100.00
Figures checked
Figure Worked out by hand Service Result
Income Tax37,200 x 10.75% + 22,400 x 35.75% (the first 500 is the dividend allowance) £12,007.00 £12,007.00 Match
Each payment on account £6,003.50 £6,003.50 Match
P32 Yusuf: High earner investing in EIS, SEIS and VCT shares

Passed Tax year 2025 to 2026.

Covers: enterprise investment scheme, seed enterprise investment scheme, venture capital trust, refund

What they told us

  • Pay from all employments: £150,000.00
  • UK tax taken off pay: £53,703.00
  • EIS subscriptions claimed for this year: £30,000.00
  • SEIS subscriptions claimed for this year: £10,000.00
  • VCT subscriptions: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Investment scheme relief £20,000.00 £20,000.00 Match
Income Tax £33,703.00 £33,703.00 Match
Balancing payment (minus is a refund) -£20,000.00 -£20,000.00 Match
P33 Zara: Cashed in an offshore investment bond after 5 years

Passed Tax year 2025 to 2026.

Covers: life policy gain, top slicing relief

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Life policy gains: gain £30,000.00, complete years £5.00, uk policy no
Figures checked
Figure Worked out by hand Service Result
Top slicing reliefthe Personal Allowance goes against the gain, where it saves most (ITA 2007 s.25): salary 8,460 + gain (500 savings allowance, 16,930 x 40%) = 15,232, so the gain adds 9,746; the 6,000 slice adds (6,000 - 1,000) x 20% = 1,000, x 5 years = 5,000; relief 4,746 £4,746.00 £4,746.00 Match
Income Tax15,232 - 4,746 relief £10,486.00 £10,486.00 Match
P34 Arjun: Employee with foreign dividends and interest taxed abroad

Passed Tax year 2025 to 2026.

Covers: foreign income, foreign tax credit relief

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Foreign incomes: income type dividends, country India, amount £2,000.00, foreign tax paid £300.00; income type savings, country India, amount £1,000.00, foreign tax paid £100.00
Figures checked
Figure Worked out by hand Service Result
Foreign tax credit reliefcredit is limited to the UK tax on the dividends (1,500 x 8.75%); the interest is within the savings allowance £131.25 £131.25 Match
Income Tax £3,486.00 £3,486.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P35 Zed: Beneficiary of a discretionary trust

Passed Tax year 2025 to 2026.

Covers: trust income, refund

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Income from discretionary trusts: £5,500.00
Figures checked
Figure Worked out by hand Service Result
Income Tax5,500 received is 10,000 gross with a 4,500 tax credit £5,486.00 £5,486.00 Match
Balancing payment (minus is a refund) -£2,500.00 -£2,500.00 Match
P36 Victor: Claims interest on a qualifying loan larger than the relief cap

Passed Tax year 2025 to 2026.

Covers: relief cap, qualifying loan interest, refund

What they told us

  • Pay from all employments: £100,000.00
  • UK tax taken off pay: £27,432.00
  • Qualifying loan interest payments: £80,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxrelief capped at the greater of 50,000 and 25% of 100,000 £7,486.00 £7,486.00 Match
Balancing payment (minus is a refund) -£19,946.00 -£19,946.00 Match
P37 Uma: Gave to charity under Gift Aid but paid less tax than the charity reclaims

Passed Tax year 2025 to 2026.

Covers: gift aid shortfall

What they told us

  • Pay from all employments: £13,000.00
  • UK tax taken off pay: £86.00
  • Gift Aid donations paid in the tax year: £800.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £86.00 £86.00 Match
Gift Aid tax shortfallthe charity reclaims 200 basic rate tax on the 1,000 gross gift; only 86 was paid £114.00 £114.00 Match
Balancing payment (minus is a refund) £114.00 £114.00 Match
P38 Jamie: Scottish taxpayer with savings interest, taxed at UK savings rates

Passed Tax year 2025 to 2026.

Covers: scottish income tax, savings at UK rates

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,582.82
  • Interest received without tax taken off: £2,000.00
Figures checked
Figure Worked out by hand Service Result
Income TaxScottish rates on pay: 5,582.82; savings use UK bands, so a 1,000 allowance and 1,000 x 20% £5,782.82 £5,782.82 Match
Balancing payment (minus is a refund) £200.00 £200.00 Match
P39 Bella: Non-resident landlord with no right to a Personal Allowance

Passed Tax year 2025 to 2026.

Covers: non-resident, non-resident limit

What they told us

  • Non-residents: British or EEA citizen, Crown servant, or treaty entitlement: no
  • Rents and other property income: £20,000.00
  • Interest received without tax taken off: £3,000.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £0.00 £0.00 Match
Non-resident limit reduction £400.00 £400.00 Match
Income Taxnormal calculation 4,000 + 2,000 x 20% = 4,400; limited to the tax on UK rents, 4,000, because UK interest is disregarded £4,000.00 £4,000.00 Match
Each payment on account £2,000.00 £2,000.00 Match
P40 Chen: New arrival claiming the 4-year foreign income and gains regime

Passed Tax year 2025 to 2026.

Covers: foreign income and gains regime, loses personal allowance

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Qualifying new resident claiming the 4-year foreign income and gains regime: yes
  • Foreign incomes: income type other, amount £50,000.00, claim fig relief yes
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £0.00 £0.00 Match
Income Taxa FIG claim removes the Personal Allowance; 7,540 + 2,300 x 40%; the foreign 50,000 is relieved £8,460.00 £8,460.00 Match
Balancing payment (minus is a refund) £2,974.00 £2,974.00 Match
P41 Dana: Long-term resident who claimed the remittance basis

Passed Tax year 2024 to 2025.

Covers: remittance basis, remittance basis charge, 2024 to 2025

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • Remittance basis claim: yes
  • Remittance basis residence tier: 7 of 9 years
  • Foreign income and gains not brought to the UK: £100,000.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £0.00 £0.00 Match
Income Taxno Personal Allowance on the remittance basis: 7,540 + 22,300 x 40% £16,460.00 £16,460.00 Match
Remittance basis charge £30,000.00 £30,000.00 Match
P42 Ed: Basic-rate taxpayer who sold shares

Passed Tax year 2025 to 2026. Also tested through the question pages.

Covers: capital gains, annual exempt amount, basic rate band

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Gains on other assets: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax17,000 fits in the 20,270 of basic band left, all at 18% £3,060.00 £3,060.00 Match
Balancing payment (minus is a refund) £3,060.00 £3,060.00 Match
Each payment on accountCapital Gains Tax is not part of payments on account £0.00 £0.00 Match
P43 Fiona: Higher-rate taxpayer selling a flat and shares, with losses brought forward

Passed Tax year 2025 to 2026.

Covers: residential property gains, capital losses brought forward

What they told us

  • Pay from all employments: £80,000.00
  • UK tax taken off pay: £19,432.00
  • Gains on UK residential property: £40,000.00
  • Gains on other assets: £10,000.00
  • Unused losses from earlier years: £5,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax £10,080.00 £10,080.00 Match
P44 George: Sold his business, qualifying for Business Asset Disposal Relief

Passed Tax year 2025 to 2026.

Covers: business asset disposal relief

What they told us

  • Pay from all employments: £20,000.00
  • UK tax taken off pay: £1,486.00
  • Gains qualifying for Business Asset Disposal Relief: £300,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax £41,580.00 £41,580.00 Match
P45 Hana: Sold shares either side of the 30 October 2024 rate change

Passed Tax year 2024 to 2025.

Covers: capital gains rate change 2024, 2024 to 2025

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • 2024 to 2025 only: gains on other assets disposed of before 30 October 2024: £10,000.00
  • Gains on other assets: £10,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Taxthe annual exempt amount goes against the gains taxed at 24%, which is most beneficial £3,680.00 £3,680.00 Match
P46 Ivan: Fund manager with carried interest

Passed Tax year 2025 to 2026.

Covers: carried interest

What they told us

  • Pay from all employments: £100,000.00
  • UK tax taken off pay: £27,432.00
  • Carried interest gains: £50,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax £15,040.00 £15,040.00 Match
P47 Jade: Investor qualifying for Investors' Relief

Passed Tax year 2025 to 2026.

Covers: investors relief

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Gains qualifying for Investors' Relief: £100,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax £13,580.00 £13,580.00 Match
P48 Kai: High earner whose employer paid £70,000 into his pension

Passed Tax year 2025 to 2026.

Covers: pension annual allowance charge

What they told us

  • Pay from all employments: £150,000.00
  • UK tax taken off pay: £53,703.00
  • Employer contributions to defined contribution schemes: £70,000.00
Figures checked
Figure Worked out by hand Service Result
Pension annual allowance charge due on the returnthreshold income 150,000 is under 200,000, so the allowance is 60,000; 10,000 excess at 45% £4,500.00 £4,500.00 Match
Income Tax £53,703.00 £53,703.00 Match
Balancing payment (minus is a refund) £4,500.00 £4,500.00 Match
P49 Lena: Very high earner with a tapered annual allowance and unused allowance carried forward

Passed Tax year 2025 to 2026.

Covers: tapered annual allowance, carry forward

What they told us

  • Pay from all employments: £250,000.00
  • UK tax taken off pay: £98,703.00
  • Employer contributions to defined contribution schemes: £50,000.00
  • Unused annual allowance from the previous 3 tax years: £5,000.00
Figures checked
Figure Worked out by hand Service Result
Pension annual allowance charge due on the returnadjusted income 300,000 tapers the allowance to 40,000; 50,000 - 40,000 - 5,000 carried forward = 5,000 at 45% £2,250.00 £2,250.00 Match
P50 Mo: Took flexible pension income and then paid in £15,000 gross

Passed Tax year 2025 to 2026.

Covers: money purchase annual allowance

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Personal pension contributions paid net: £12,000.00
  • You have flexibly accessed a pension: yes
Figures checked
Figure Worked out by hand Service Result
Pension annual allowance charge due on the returnthe money purchase annual allowance is 10,000; the 5,000 excess falls in the extended basic band £1,000.00 £1,000.00 Match
Income Tax £5,486.00 £5,486.00 Match
Balancing payment (minus is a refund) £1,000.00 £1,000.00 Match
P51 Nina: Parent earning £65,000 with Plan 1 and Postgraduate loans

Passed Tax year 2025 to 2026. Also tested through the question pages.

Covers: child benefit charge, plan 1, postgraduate loan

What they told us

  • Pay from all employments: £65,000.00
  • UK tax taken off pay: £13,432.00
  • Child Benefit received in the tax year: £2,251.60
  • Loans: Plan 1, Postgraduate
Figures checked
Figure Worked out by hand Service Result
Child Benefit charge1% for every £200 over 60,000: 25% of 2,251.60 £562.90 £562.90 Match
Student and postgraduate loans due on the returnPlan 1 (65,000 - 26,065) x 9% + Postgraduate (65,000 - 21,000) x 6% £6,144.15 £6,144.15 Match
Balancing payment (minus is a refund) £6,707.05 £6,707.05 Match
Each payment on accountthe Child Benefit charge of 562.90 is under £1,000 £0.00 £0.00 Match
P52 Oscar: Parent earning £85,000, so the full Child Benefit is repaid

Passed Tax year 2026 to 2027.

Covers: child benefit charge in full, 2026 to 2027

What they told us

  • Pay from all employments: £85,000.00
  • UK tax taken off pay: £21,432.00
  • Child Benefit received in the tax year: £1,400.00
Figures checked
Figure Worked out by hand Service Result
Child Benefit charge £1,400.00 £1,400.00 Match
Balancing payment (minus is a refund) £1,400.00 £1,400.00 Match
Each payment on account94% of the tax was deducted at source £0.00 £0.00 Match
P53 Pia: Graduate with both Plan 2 and Plan 5 loans

Passed Tax year 2026 to 2027.

Covers: plan 2, plan 5, 2026 to 2027

What they told us

  • Pay from all employments: £35,000.00
  • UK tax taken off pay: £4,486.00
  • Loans: Plan 2, Plan 5
Figures checked
Figure Worked out by hand Service Result
Student and postgraduate loans due on the return9% above the lowest threshold of the plans (Plan 5, 25,000) £900.00 £900.00 Match
P54 Quinn: Plan 2 graduate with less than £2,000 of interest

Passed Tax year 2025 to 2026.

Covers: student loan unearned income

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Loans: Plan 2
  • Interest received without tax taken off: £1,800.00
Figures checked
Figure Worked out by hand Service Result
Student and postgraduate loans due on the returnunearned income of 2,000 or less is left out £137.70 £137.70 Match
Income Tax3,486 on pay; 1,000 savings allowance, 800 x 20% £3,646.00 £3,646.00 Match
P55 Rhys: Owes £1,000 and asks for it to be collected through his tax code

Passed Tax year 2025 to 2026.

Covers: coding out

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Rents and other property income: £6,000.00
  • Allowable property expenses: £1,000.00
  • Allow HMRC to collect a balance under £3,000 through your tax code if you are eligible: yes
  • Date the return was or will be filed: 2026-11-15
Figures checked
Figure Worked out by hand Service Result
Income Tax £6,486.00 £6,486.00 Match
Collected through tax codeunder £3,000, filed online by 30 December and within the PAYE limits £1,000.00 £1,000.00 Match
Each payment on account £0.00 £0.00 Match
P56 Bob: Scottish top-rate taxpayer

Passed Tax year 2026 to 2027.

Covers: scottish top rate, no personal allowance, 2026 to 2027

What they told us

  • Pay from all employments: £200,000.00
  • UK tax taken off pay: £83,634.35
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £0.00 £0.00 Match
Income Tax £83,634.35 £83,634.35 Match
Balancing payment (minus is a refund) £0.00 £-0.00 Match
P57 Carys: 2023 to 2024 sole trader paying compulsory Class 2

Passed Tax year 2023 to 2024.

Covers: 2023 to 2024, class 2 compulsory, class 4 at 9%

What they told us

  • Turnover from self-employment: £25,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £2,486.00 £2,486.00 Match
Class 2 National Insuranceprofits over 12,570 in 2023 to 2024: 52 weeks x £3.45 £179.40 £179.40 Match
Class 4 National Insurance9% main rate in 2023 to 2024 £1,118.70 £1,118.70 Match
P58 Dev: 2024 to 2025 employee and saver with dividends

Passed Tax year 2024 to 2025.

Covers: 2024 to 2025, dividend allowance £500

What they told us

  • Pay from all employments: £45,000.00
  • UK tax taken off pay: £6,486.00
  • Dividends from UK companies: £2,500.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £6,661.00 £6,661.00 Match
Balancing payment (minus is a refund) £175.00 £175.00 Match
P59 Abi: No income at all: only the tax year is given

Passed Tax year 2025 to 2026.

Covers: minimum input

Figures checked
Figure Worked out by hand Service Result
Income Tax £0.00 £0.00 Match
Total tax due for the year £0.00 £0.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P60 Fred: Born before 1935, paying maintenance to his former wife

Passed Tax year 2025 to 2026.

Covers: maintenance payments relief

What they told us

  • You or your spouse/civil partner were born before 6 April 1935: no
  • Other pensions and annuities received: £30,000.00
  • Tax taken off pensions: £3,486.00
  • Maintenance payments: £5,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxrelief at 10% on the lower of the payments and the minimum Married Couple's Allowance (4,360) £3,050.00 £3,050.00 Match
Balancing payment (minus is a refund) -£436.00 -£436.00 Match
P61 Gwen: Pensioner with Blind Person's Allowance from her husband and the minimum Married Couple's Allowance

Passed Tax year 2025 to 2026.

Covers: blind persons allowance transferred, married couples allowance minimum

What they told us

  • Blind Person's Allowance transferred from your spouse or civil partner: £3,130.00
  • You or your spouse/civil partner were born before 6 April 1935: yes
  • Only the minimum amount is due to you: yes
  • Other pensions and annuities received: £30,000.00
  • Tax taken off pensions: £3,486.00
Figures checked
Figure Worked out by hand Service Result
Income Tax(30,000 - 12,570 - 3,130) x 20% = 2,860, less 10% of the 4,360 minimum £2,424.00 £2,424.00 Match
Balancing payment (minus is a refund) -£1,062.00 -£1,062.00 Match
P62 Hamza: Courier with tips, a payrolled benefit, job expenses and business miles by motorbike and bicycle

Passed Tax year 2025 to 2026.

Covers: tips, payrolled benefits, other job expenses, motorcycle and cycle mileage

What they told us

  • Pay from all employments: £40,000.00
  • Payrolled benefits already included in pay: £2,000.00
  • Tips and other payments not on the P60: £1,000.00
  • Other allowable job expenses: £300.00
  • Business miles motorcycle: £1,000.00
  • Business miles cycle: £500.00
  • UK tax taken off pay: £5,486.00
Figures checked
Figure Worked out by hand Service Result
Income Taxpayrolled benefits are already in pay; 1,000 miles x 24p and 500 miles x 20p; (40,360 - 12,570) x 20% £5,558.00 £5,558.00 Match
Balancing payment (minus is a refund) £72.00 £72.00 Match
P63 Ivy: Graduate whose employer collected her loans and payrolls her company car

Passed Tax year 2025 to 2026.

Covers: student loan deducted by employer, postgraduate loan deducted by employer, payrolled class 1A benefit

What they told us

  • Pay from all employments: £40,000.00
  • Payrolled benefits already included in pay: £3,000.00
  • Payrolled benefits subject to Class 1A only: £3,000.00
  • UK tax taken off pay: £5,486.00
  • Loans: Plan 2, Postgraduate
  • Plan 1, 2, 4 or 5 student loan deducted by employers: £767.70
  • Postgraduate loan deducted by employers: £960.00
Figures checked
Figure Worked out by hand Service Result
Student loan repayment worked outthe payrolled car is left out of loan income: (40,000 - 3,000 - 28,470) x 9% £767.70 £767.70 Match
Postgraduate loan repayment worked out(37,000 - 21,000) x 6% £960.00 £960.00 Match
Student and postgraduate loans due on the returnher employer collected both in full £0.00 £0.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P64 Jon: K code that could not collect all his tax, with part of this year's underpayment in next year's code

Passed Tax year 2025 to 2026.

Covers: k code, underpayment in next year's code

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £2,986.00
  • Is k code: yes
  • PAYE your employer could not collect because of the 50% overriding limit: £200.00
  • Underpaid tax for this year already included in next year's tax code: £300.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £3,486.00 £3,486.00 Match
Balancing payment (minus is a refund)300 is already being collected through next year's code; the 200 the K code could not collect is still due £200.00 £200.00 Match
P65 Kate: Closed her business this year, using losses brought forward; the rest of her transition profit is taxed now

Passed Tax year 2025 to 2026.

Covers: trading loss brought forward, business ceased, transition profit on cessation

What they told us

  • Turnover from self-employment: £30,000.00
  • Unused trading losses from earlier years: £5,000.00
  • 2023 to 2024 transition profit after Overlap Relief: £10,000.00
  • Transition profit already taxed in earlier years: £4,000.00
  • Business ceased this year: yes
Figures checked
Figure Worked out by hand Service Result
Income Tax25,000 profit after the loss + all 6,000 transition profit left £3,686.00 £3,686.00 Match
Class 4 National InsuranceClass 4 on the same 31,000 £1,105.80 £1,105.80 Match
P66 Leo: Sole trader choosing to bring forward extra transition profit

Passed Tax year 2025 to 2026.

Covers: transition profit election

What they told us

  • Turnover from self-employment: £40,000.00
  • 2023 to 2024 transition profit after Overlap Relief: £20,000.00
  • Transition profit already taxed in earlier years: £8,000.00
  • Extra transition profit you elect to be taxed this year: £3,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax20% of 20,000 = 4,000 plus the 3,000 he elects to add £6,886.00 £6,886.00 Match
Class 4 National Insurance £2,065.80 £2,065.80 Match
P67 Mira: Employee who is also a Lloyd's underwriter

Passed Tax year 2025 to 2026.

Covers: lloyds underwriter

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Lloyd's underwriting profit: £20,000.00
  • Lloyd's underwriting loss: £2,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxnet underwriting profit 18,000 is trading income £7,086.00 £7,086.00 Match
Class 4 National Insurance(18,000 - 12,570) x 6% £325.80 £325.80 Match
Balancing payment (minus is a refund) £3,925.80 £3,925.80 Match
P68 Nadia: Older software client sending legacy field names: a UK bond gain and foreign income

Passed Tax year 2025 to 2026.

Covers: legacy field names, UK life policy gain, notional tax credit

What they told us

  • Pay from all employments: £50,000.00
  • UK tax taken off pay: £7,486.00
  • Legacy: single life policy gain: £10,000.00
  • Chargeable event years: £2.00
  • Chargeable event is uk bond: yes
  • Legacy: total foreign income treated as 'other' foreign income: £1,000.00
  • Legacy: foreign tax paid on the legacy foreign income: £150.00
Figures checked
Figure Worked out by hand Service Result
Top slicing reliefgain 3,800 tax (500 allowance, 9,500 x 40%) less 2,000 treated as paid = 1,800; slice 5,000: 1,800 - 1,000 = 800 x 2 = 1,600; relief 200 £200.00 £200.00 Match
Foreign tax credit relief £150.00 £150.00 Match
Income Tax11,632 - 200 relief - 150 foreign tax credit - 2,000 basic rate treated as paid on the UK bond £9,282.00 £9,282.00 Match
Balancing payment (minus is a refund) £1,796.00 £1,796.00 Match
P69 Omar: Partner whose firm also earned bank interest

Passed Tax year 2025 to 2026.

Covers: partnership savings income

What they told us

  • Your share of partnership trading profit: £30,000.00
  • Your share of partnership savings income: £2,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £3,686.00 £3,686.00 Match
Class 4 National Insurance £1,045.80 £1,045.80 Match
P70 Paula: Furnished holiday let with a mortgage and capital allowances

Passed Tax year 2024 to 2025.

Covers: furnished holiday lettings finance costs, capital allowances, 2024 to 2025

What they told us

  • Pay from all employments: £20,000.00
  • UK tax taken off pay: £1,486.00
  • Furnished holiday lettings income: £20,000.00
  • Furnished holiday lettings expenses: £4,000.00
  • Furnished holiday lettings finance costs: £3,000.00
  • Furnished holiday lettings capital allowances: £2,000.00
Figures checked
Figure Worked out by hand Service Result
Income TaxFHL profit 20,000 - 4,000 - 3,000 - 2,000 = 11,000 (finance costs are fully deductible for FHLs) £3,686.00 £3,686.00 Match
Balancing payment (minus is a refund) £2,200.00 £2,200.00 Match
Each payment on account £1,100.00 £1,100.00 Match
P71 Ron: Widower with a pension, taxable benefits, casual income and a lump sum death benefit

Passed Tax year 2025 to 2026.

Covers: taxable state benefits, ESA, other income, lump sum death benefits

What they told us

  • Other pensions and annuities received: £15,000.00
  • Tax taken off pensions: £486.00
  • Taxable state benefits: £6,000.00
  • Part of the taxable benefits that is Incapacity Benefit or ESA: £4,000.00
  • Other taxable income: £3,000.00
  • Tax taken off other income: £600.00
  • Taxable lump sum death benefits received: £10,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £4,286.00 £4,286.00 Match
Balancing payment (minus is a refund) £3,200.00 £3,200.00 Match
Each payment on account £1,600.00 £1,600.00 Match
P72 Owen: Sold his company with little Business Asset Disposal Relief left, and a flat already reported on a 60-day return

Passed Tax year 2025 to 2026.

Covers: business asset disposal relief lifetime limit, 60-day property return

What they told us

  • Pay from all employments: £100,000.00
  • UK tax taken off pay: £27,432.00
  • Gains qualifying for Business Asset Disposal Relief: £300,000.00
  • Business Asset Disposal Relief gains already used in earlier years: £900,000.00
  • Gains on UK residential property: £50,000.00
  • CGT already paid on UK property returns: £12,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax100,000 of relief left at 14%; the other 200,000 and the flat at 24% after the 3,000 exempt amount £73,280.00 £73,280.00 Match
Balancing payment (minus is a refund) £61,280.00 £61,280.00 Match
P73 Pearl: Investor who has used most of her Investors' Relief

Passed Tax year 2025 to 2026.

Covers: investors relief lifetime limit

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • Gains qualifying for Investors' Relief: £500,000.00
  • Investors' Relief gains already used in earlier years: £800,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Taxthe lifetime limit is 1 million from 30 October 2024, so 200,000 at 14% and the rest at 24% £99,280.00 £99,280.00 Match
P74 Rui: New arrival claiming the FIG regime on foreign gains

Passed Tax year 2025 to 2026.

Covers: foreign gains under FIG, no annual exempt amount

What they told us

  • Pay from all employments: £50,000.00
  • UK tax taken off pay: £7,486.00
  • Qualifying new resident claiming the 4-year foreign income and gains regime: yes
  • Foreign gains you are claiming relief on under the FIG regime: £100,000.00
  • Gains on other assets: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £0.00 £0.00 Match
Income Tax £12,460.00 £12,460.00 Match
Capital Gains Taxthe foreign gains are relieved; claiming FIG removes the exempt amount, so all 20,000 UK gains at 24% £4,800.00 £4,800.00 Match
Balancing payment (minus is a refund) £9,774.00 £9,774.00 Match
P75 Sunita: Defined benefit pension saver whose scheme pays her annual allowance charge

Passed Tax year 2025 to 2026.

Covers: defined benefit pension, scheme pays, net pay arrangement

What they told us

  • Pay from all employments: £150,000.00
  • UK tax taken off pay: £53,703.00
  • Pension input amount for defined benefit schemes: £70,000.00
  • Your own contributions to defined benefit schemes: £7,000.00
  • Your contributions taken from pay before tax: £7,000.00
  • Annual allowance charge your pension scheme will pay: £4,500.00
Figures checked
Figure Worked out by hand Service Result
Pension annual allowance charge worked outthreshold income 150,000, so no taper; 10,000 over the allowance at 45% £4,500.00 £4,500.00 Match
Pension annual allowance charge due on the returnthe scheme pays all of it, so nothing is due on the return £0.00 £0.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P76 Theo: Pays into an old retirement annuity contract and claims the tax relief

Passed Tax year 2025 to 2026.

Covers: pension relief claimed on the return

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • Pension contributions with no tax relief given: £5,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £9,432.00 £9,432.00 Match
Balancing payment (minus is a refund) -£2,000.00 -£2,000.00 Match
P77 Uri: High earner with salary sacrifice and net pay contributions, so his allowance is tapered

Passed Tax year 2025 to 2026.

Covers: salary sacrifice, tapered annual allowance

What they told us

  • Pay from all employments: £210,000.00
  • UK tax taken off pay: £80,703.00
  • Your contributions taken from pay before tax: £10,000.00
  • Employer contributions to defined contribution schemes: £60,000.00
  • Salary given up for pension contributions under arrangements made after 8 July 2015: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Pension annual allowance charge due on the returnthreshold income 230,000; adjusted income 210,000 + 10,000 + 60,000 = 280,000; allowance 50,000; 20,000 x 45% £9,000.00 £9,000.00 Match
Balancing payment (minus is a refund) £9,000.00 £9,000.00 Match
P78 Wes: Gift Aid donor carrying some gifts back a year and bringing next year's forward

Passed Tax year 2025 to 2026.

Covers: gift aid carry back, gift aid from next year

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • Gift Aid donations paid in the tax year: £2,000.00
  • Gift Aid paid this year treated as paid in the previous year: £800.00
  • Gift Aid paid after the tax year treated as paid in this year: £400.00
Figures checked
Figure Worked out by hand Service Result
Income Tax2,000 - 800 + 400 = 1,600 net, 2,000 gross extends the basic band £11,032.00 £11,032.00 Match
Balancing payment (minus is a refund) -£400.00 -£400.00 Match
P79 Xia: Angel investor putting 1.5 million into EIS companies, 600,000 of it knowledge-intensive

Passed Tax year 2025 to 2026.

Covers: EIS knowledge-intensive limit

What they told us

  • Pay from all employments: £3,000,000.00
  • UK tax taken off pay: £1,336,203.00
  • EIS subscriptions claimed for this year: £1,500,000.00
  • Part of the EIS subscriptions in knowledge-intensive companies: £600,000.00
Figures checked
Figure Worked out by hand Service Result
Investment scheme reliefthe limit is 2 million provided anything over 1 million is knowledge-intensive: 500,000 over, 600,000 knowledge-intensive £450,000.00 £450,000.00 Match
Balancing payment (minus is a refund) -£450,000.00 -£450,000.00 Match
P80 Yves: Lost money on shares in an unquoted trading company

Passed Tax year 2025 to 2026.

Covers: share loss relief

What they told us

  • Pay from all employments: £100,000.00
  • UK tax taken off pay: £27,432.00
  • Claim share loss relief s131: yes
  • Losses on qualifying unquoted shares set against income: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £19,432.00 £19,432.00 Match
Balancing payment (minus is a refund) -£8,000.00 -£8,000.00 Match
P81 Zoe: Child Benefit claimant whose partner has the higher income

Passed Tax year 2025 to 2026.

Covers: child benefit charge paid by partner

What they told us

  • Pay from all employments: £65,000.00
  • UK tax taken off pay: £13,432.00
  • Child Benefit received in the tax year: £2,251.60
  • Your partner's adjusted net income: £70,000.00
Figures checked
Figure Worked out by hand Service Result
Child Benefit charge £0.00 £0.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P82 Alan: Sole trader reducing each payment on account to 2,000

Passed Tax year 2025 to 2026.

Covers: reduce payments on account to an amount

What they told us

  • Turnover from self-employment: £40,000.00
  • Each payment on account you are reducing to: £2,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £5,486.00 £5,486.00 Match
Class 4 National Insurance £1,645.80 £1,645.80 Match
Each payment on account £2,000.00 £2,000.00 Match
P83 Beth: Paper return sent after 31 October, so the balance cannot go into her tax code

Passed Tax year 2025 to 2026.

Covers: paper return, coding out refused, late filing penalty

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Rents and other property income: £6,000.00
  • Allowable property expenses: £1,000.00
  • Allow HMRC to collect a balance under £3,000 through your tax code if you are eligible: yes
  • Filing method: paper
  • Date the return was or will be filed: 2026-11-15
Figures checked
Figure Worked out by hand Service Result
Collected through tax codepaper returns must arrive by 31 October to be coded out £0.00 £0.00 Match
Late filing penaltythe paper deadline is 31 October 2026 £100.00 £100.00 Match
P84 Cleo: Making Tax Digital sole trader who files and pays late with 3 penalty points already

Passed Tax year 2026 to 2027.

Covers: making tax digital penalty points, making tax digital late payment

What they told us

  • Turnover from self-employment: £60,000.00
  • You use Making Tax Digital for Income Tax for this tax year: yes
  • Date the return was or will be filed: 2028-02-15
  • Date you expect to pay what is due on 31 January: 2028-02-20
  • First year of mtd penalties: no
  • Mtd penalty points before this return: £3.00
Figures checked
Figure Worked out by hand Service Result
Late filing penaltya 4th point reaches the quarterly threshold of 4: 200 £200.00 £200.00 Match
Late payment penalty20 days late: 3% at day 15 in 2026 to 2027 £416.66 £416.66 Match
Late payment interest7.75%, the latest published rate, for 20 days on the balance 13,888.60 and the first payment on account 6,944.30 (interest, but no penalty, on payments on account) £88.47 £88.47 Match
P85 Dawn: Employee who had to work from home all year

Passed Tax year 2025 to 2026.

Covers: working from home relief

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Weeks you had to work from home: £52.00
Figures checked
Figure Worked out by hand Service Result
Income Tax52 weeks x £6 = 312 relief £3,423.60 £3,423.60 Match
Balancing payment (minus is a refund) -£62.40 -£62.40 Match
P86 Eve: Lets a room in a home where her sister also lets a room

Passed Tax year 2025 to 2026.

Covers: rent a room shared

What they told us

  • Pay from all employments: £20,000.00
  • UK tax taken off pay: £1,486.00
  • Income from letting furnished rooms in your own home: £5,000.00
  • Expenses of letting rooms in your own home: £500.00
  • Someone else also receives income from letting rooms in the same home: yes
Figures checked
Figure Worked out by hand Service Result
Income Taxthe limit is halved to 3,750 when shared; lower of 1,250 and 4,500 £1,736.00 £1,736.00 Match
Balancing payment (minus is a refund) £250.00 £250.00 Match
P87 Fay: Higher-rate taxpayer with interest that had tax taken off

Passed Tax year 2025 to 2026.

Covers: taxed interest

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • Net interest received with tax taken off: £800.00
Figures checked
Figure Worked out by hand Service Result
Income Tax800 received is 1,000 gross with 200 taken off; 500 allowance, 500 x 40% £11,632.00 £11,632.00 Match
Balancing payment (minus is a refund)the 200 already taken off covers it £0.00 £0.00 Match
P88 Gus: Sold shares at a gain and others at a loss in the same year

Passed Tax year 2025 to 2026.

Covers: capital losses this year

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • Gains on other assets: £20,000.00
  • Allowable losses made in this tax year: £5,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax £2,880.00 £2,880.00 Match
P89 Hal: Child Benefit claimant who says his partner earns more (no figure given)

Passed Tax year 2025 to 2026.

Covers: child benefit charge paid by partner

What they told us

  • Pay from all employments: £65,000.00
  • UK tax taken off pay: £13,432.00
  • Child Benefit received in the tax year: £2,251.60
  • Your partner's adjusted net income is higher than yours: yes
Figures checked
Figure Worked out by hand Service Result
Child Benefit charge £0.00 £0.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P90 Ida: Pensioner whose software still sends the old field name for pensions

Passed Tax year 2025 to 2026.

Covers: legacy field names

What they told us

  • Legacy name for other pensions received: £20,000.00
  • Tax taken off pensions: £1,486.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £1,486.00 £1,486.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P91 Ike: Farmer averaging with his own figure for the change in last year's tax, sent with the old field name

Passed Tax year 2025 to 2026.

Covers: farmers averaging, legacy field names

What they told us

  • Turnover from self-employment: £10,000.00
  • Needed for 5-year averaging: yes
  • Claim averaging relief: yes
  • Averaging years: 2
  • Legacy name for a single earlier-year profit: £50,000.00
  • Change in tax for the earlier year(s) from averaging, if you have worked it out: -£5,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £3,486.00 £3,486.00 Match
Class 4 National Insurance £1,045.80 £1,045.80 Match
Change in last year's tax from averaginghis own figure is used instead of the one worked out -£5,000.00 -£5,000.00 Match
Total tax due for the year -£468.20 -£468.20 Match
P92 Uma: Employee and landlord whose PAYE includes £1,000 of tax owed for an earlier year

Passed Tax year 2025 to 2026.

Covers: payments on account, earlier year underpayment in tax code

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £6,486.00
  • Underpaid tax for earlier years included in your tax code: £1,000.00
  • Rents and other property income: £10,000.00
  • Allow HMRC to collect a balance under £3,000 through your tax code if you are eligible: no
Figures checked
Figure Worked out by hand Service Result
Income Tax(40,000 + 10,000 - 12,570) x 20% £7,486.00 £7,486.00 Match
Total tax due for the year £8,486.00 £8,486.00 Match
Balancing payment (minus is a refund) £2,000.00 £2,000.00 Match
Each payment on accountthe 1,000 collected for an earlier year does not count as tax deducted for this year (TMA 1970 s.59A(8)), so 5,486 of 7,486 was deducted (73%, under 80%) and each payment is half of 2,000 £1,000.00 £1,000.00 Match
P93 Mark: Gives Marriage Allowance to his wife but pays higher rate tax, so he cannot

Passed Tax year 2025 to 2026.

Covers: marriage allowance transfer cancelled, higher rate

What they told us

  • Pay from all employments: £55,000.00
  • UK tax taken off pay: £9,432.00
  • Marriage allowance: transfer to partner
Figures checked
Figure Worked out by hand Service Result
Personal Allowance givenwith 1,260 transferred he would still pay 40%, so the transfer cannot be made (ITA 2007 s.55C(1)(c)) £12,570.00 £12,570.00 Match
Income Tax7,540 + 4,730 x 40% £9,432.00 £9,432.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P94 Nell: Nurse with two jobs, tips, benefits, job expenses and student loan deductions on each payslip

Passed Tax year 2025 to 2026.

Covers: several employments, payrolled benefits, student loan deducted by employer, plan 2, postgraduate loan

What they told us

  • Loans: Plan 2, Postgraduate
  • Employments: employer name Hospital, pay £30,000.00, tax deducted £3,486.00, tips and other payments £500.00, benefits in kind £1,200.00, payrolled benefits £800.00, payrolled benefits class1a only £800.00, student loan deducted £150.00, expenses £300.00; employer name Pharmacy, pay £8,000.00, tax deducted £1,600.00, postgraduate loan deducted £100.00
Figures checked
Figure Worked out by hand Service Result
Income Taxpay 38,000 + tips 500 + benefits 1,200 - expenses 300 = 39,400; the payrolled benefit is already in pay £5,366.00 £5,366.00 Match
Student and postgraduate loans due on the returnincome for loans 39,400 less benefits 1,200 and payrolled car and fuel 800 = 37,400; Plan 2 803.70 - 150 deducted, Postgraduate 984 - 100 deducted £1,537.70 £1,537.70 Match
Balancing payment (minus is a refund) £1,817.70 £1,817.70 Match
P95 Priti: Diesel company car she paid towards, could not use for 40 days, with free fuel

Passed Tax year 2025 to 2026.

Covers: company car, diesel supplement, capital contribution, car unavailable, car fuel benefit, private use payments

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Company car: list price £35,000.00, co2 emissions £120.00, fuel type diesel, capital contribution £6,000.00, private use payments £600.00, days unavailable £40.00, private fuel provided yes
Figures checked
Figure Worked out by hand Service Result
Taxable benefits from work120 g/km is 30%, + 4% diesel supplement = 34%; contribution capped at 5,000 so price 30,000; available 325 of 365 days; car 10,200 and fuel 28,200 x 34% = 9,588, both x 325/365, less 600 paid £17,019.45 £17,019.45 Match
Income Taxtaxable 44,449.45: 7,540 + 6,749.45 x 40% £10,239.78 £10,239.78 Match
P96 Hugo: Plug-in hybrid company car with a 45 mile electric range

Passed Tax year 2026 to 2027.

Covers: company car, hybrid electric range, 2026 to 2027

What they told us

  • Pay from all employments: £50,000.00
  • UK tax taken off pay: £7,486.00
  • Company car: list price £45,000.00, co2 emissions £30.00, fuel type hybrid, electric range miles £45.00
Figures checked
Figure Worked out by hand Service Result
Taxable benefits from work1 to 50 g/km with 40 to 69 miles range is 10% in 2026 to 2027 £4,500.00 £4,500.00 Match
Income Tax7,540 + 4,230 x 40% £9,232.00 £9,232.00 Match
Balancing payment (minus is a refund) £1,746.00 £1,746.00 Match
P97 Iona: Hybrid company car without the electric range

Passed Tax year 2025 to 2026.

Covers: company car, hybrid range not given

What they told us

  • Pay from all employments: £30,000.00
  • Company car: list price £30,000.00, co2 emissions £25.00, fuel type hybrid
Figures checked
Figure Worked out by hand Service Result
Taxable benefits from workno range given, so the 'less than 30 miles' figure: 15% in 2025 to 2026 £4,500.00 £4,500.00 Match
Income Tax £4,386.00 £4,386.00 Match
P98 Ravi: Paid more mileage allowance than the approved amount

Passed Tax year 2025 to 2026.

Covers: mileage allowance over the approved amount

What they told us

  • Pay from all employments: £35,000.00
  • UK tax taken off pay: £4,486.00
  • Business miles in your own car or van: £8,000.00
  • Mileage allowance paid by your employer: £4,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxapproved 8,000 x 45p = 3,600, so the extra 400 is taxable pay £4,566.00 £4,566.00 Match
Balancing payment (minus is a refund) £80.00 £80.00 Match
P99 Sian: Baker in the CIS with a grant and losses brought forward, plus a craft stall using the trading allowance

Passed Tax year 2025 to 2026.

Covers: several businesses, other business income, losses brought forward by business, trading allowance, construction industry scheme

What they told us

  • Self employments: business name Bakery, turnover £30,000.00, other business income £2,000.00, expenses £8,000.00, loss brought forward £3,000.00, cis deductions £1,200.00; business name Craft stall, turnover £1,500.00, claim trading allowance yes
Figures checked
Figure Worked out by hand Service Result
Income Taxbakery 32,000 - 8,000 - 3,000 losses = 21,000; stall 1,500 - 1,000 = 500 £1,786.00 £1,786.00 Match
Class 4 National Insurance £535.80 £535.80 Match
Balancing payment (minus is a refund) £1,121.80 £1,121.80 Match
Each payment on account1,121.80 left after CIS is over £1,000 and 48% of the tax £560.90 £560.90 Match
P100 Tess: 2023 to 2024 sole trader with profits between the small profits threshold and £12,570

Passed Tax year 2023 to 2024.

Covers: class 2 treated as paid, 2023 to 2024

What they told us

  • Turnover from self-employment: £10,000.00
Figures checked
Figure Worked out by hand Service Result
Class 2 National Insuranceprofits of 6,725 or more but not over 12,570: Class 2 is treated as paid (SSCBA 1992 s.11(5A)) £0.00 £0.00 Match
Class 4 National Insurance £0.00 £0.00 Match
Total tax due for the year £0.00 £0.00 Match
P101 Ula: Uses the property allowance and also has mortgage interest

Passed Tax year 2025 to 2026.

Covers: property allowance, finance costs not allowed with the property allowance

What they told us

  • Pay from all employments: £20,000.00
  • UK tax taken off pay: £1,486.00
  • Rents and other property income: £5,000.00
  • Claim property allowance: yes
  • Allowable property expenses: £1,500.00
  • Residential finance costs: £2,000.00
Figures checked
Figure Worked out by hand Service Result
Mortgage interest reliefthe property allowance replaces all costs, including mortgage interest £0.00 £0.00 Match
Income Tax5,000 - 1,000 = 4,000 taxable £2,286.00 £2,286.00 Match
Balancing payment (minus is a refund) £800.00 £800.00 Match
P102 Vik: Lets a flat at a loss and a room in his home under the Rent a Room limit

Passed Tax year 2025 to 2026.

Covers: property loss carried forward, rent a room within the limit

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Rents and other property income: £6,000.00
  • Allowable property expenses: £9,000.00
  • Income from letting furnished rooms in your own home: £6,000.00
Figures checked
Figure Worked out by hand Service Result
Taxable property profitloss of 3,000 carried forward; room income of 6,000 is within the 7,500 limit £0.00 £0.00 Match
Income Tax £3,486.00 £3,486.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P103 Wynn: Furnished holiday let that made a loss in its last year

Passed Tax year 2024 to 2025.

Covers: furnished holiday lettings loss, 2024 to 2025

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Furnished holiday lettings income: £5,000.00
  • Furnished holiday lettings expenses: £7,000.00
Figures checked
Figure Worked out by hand Service Result
Furnished holiday letting profitthe 2,000 loss can only be set against holiday letting profits £0.00 £0.00 Match
Income Tax £3,486.00 £3,486.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P104 Xander: Farmer averaging over 5 years after a bad year

Passed Tax year 2025 to 2026.

Covers: 5-year averaging, farmers averaging

What they told us

  • Turnover from self-employment: £10,000.00
  • Needed for 5-year averaging: yes
  • Claim averaging relief: yes
  • Averaging years: 5
  • Profits of the earlier year(s): 1 value for 2-year, 4 values: £40,000.00; £45,000.00; £50,000.00; £42,000.00
  • Change in tax for the earlier year(s) from averaging, if you have worked it out: -£6,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax10,000 is under 75% of the earlier average 44,250, so each year is (177,000 + 10,000) / 5 = 37,400 £4,966.00 £4,966.00 Match
Class 4 National Insurance £1,489.80 £1,489.80 Match
Change in last year's tax from averaginghis own figure for the fall in tax for the 4 earlier years -£6,000.00 -£6,000.00 Match
Total tax due for the year £455.80 £455.80 Match
P105 Yolanda: Employee with a loss as a Lloyd's underwriter, set against her salary

Passed Tax year 2025 to 2026.

Covers: lloyds underwriter loss, sideways loss relief, refund

What they told us

  • Pay from all employments: £40,000.00
  • UK tax taken off pay: £5,486.00
  • Lloyd's underwriting loss: £5,000.00
  • Set this year's trading loss against other income: yes
Figures checked
Figure Worked out by hand Service Result
Income Tax £4,486.00 £4,486.00 Match
Balancing payment (minus is a refund) -£1,000.00 -£1,000.00 Match
P106 Zain: Claims the remittance basis with under £2,000 left abroad

Passed Tax year 2024 to 2025.

Covers: remittance basis under £2,000, 2024 to 2025

What they told us

  • Pay from all employments: £50,000.00
  • UK tax taken off pay: £7,486.00
  • Remittance basis claim: yes
  • Remittance basis residence tier: 7 of 9 years
  • Foreign income and gains not brought to the UK: £1,500.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance givenunder £2,000 unremitted: no loss of allowances and no charge £12,570.00 £12,570.00 Match
Remittance basis charge £0.00 £0.00 Match
Income Tax £7,486.00 £7,486.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P107 Adele: Resident for 12 of the last 14 years, claiming the remittance basis

Passed Tax year 2024 to 2025.

Covers: remittance basis charge £60,000, 2024 to 2025

What they told us

  • Pay from all employments: £200,000.00
  • UK tax taken off pay: £76,203.00
  • Remittance basis claim: yes
  • Remittance basis residence tier: 12 of 14 years
  • Foreign income and gains not brought to the UK: £300,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax £76,203.00 £76,203.00 Match
Remittance basis charge £60,000.00 £60,000.00 Match
Balancing payment (minus is a refund) £60,000.00 £60,000.00 Match
P108 Bruno: British citizen living abroad with a UK let property

Passed Tax year 2025 to 2026.

Covers: non-resident with a personal allowance

What they told us

  • Rents and other property income: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Personal Allowance given £12,570.00 £12,570.00 Match
Non-resident limit reductionthe s.811 limit (20,000 x 20% = 4,000) is more than the normal tax, so it does not apply £0.00 £0.00 Match
Income Tax £1,486.00 £1,486.00 Match
P109 Chiara: New arrival claiming the FIG regime who also asked for Marriage Allowance

Passed Tax year 2025 to 2026.

Covers: foreign income and gains regime, loses marriage allowance

What they told us

  • Pay from all employments: £30,000.00
  • Qualifying new resident claiming the 4-year foreign income and gains regime: yes
  • Marriage allowance: receive from partner
Figures checked
Figure Worked out by hand Service Result
Personal Allowance giventhe FIG claim loses the Personal Allowance and Marriage Allowance £0.00 £0.00 Match
Marriage Allowance tax reduction £0.00 £0.00 Match
Income Tax £6,000.00 £6,000.00 Match
P110 Dmitri: Invests more than the yearly limits in EIS, SEIS and VCT shares

Passed Tax year 2025 to 2026.

Covers: EIS limit, SEIS limit, VCT limit, refund

What they told us

  • Pay from all employments: £1,500,000.00
  • UK tax taken off pay: £661,203.00
  • EIS subscriptions claimed for this year: £1,200,000.00
  • SEIS subscriptions claimed for this year: £250,000.00
  • VCT subscriptions: £250,000.00
Figures checked
Figure Worked out by hand Service Result
Investment scheme reliefEIS limited to 1 million x 30%, SEIS to 200,000 x 50%, VCT to 200,000 x 30% £460,000.00 £460,000.00 Match
Income Tax £201,203.00 £201,203.00 Match
Balancing payment (minus is a refund) -£460,000.00 -£460,000.00 Match
P111 Fergus: Landlord with little earned income paying £8,000 into a personal pension

Passed Tax year 2025 to 2026.

Covers: pension relief limited to earnings

What they told us

  • Pay from all employments: £6,000.00
  • Rents and other property income: £60,000.00
  • Personal pension contributions paid net: £8,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxrelief only on contributions up to earnings of 6,000, so the basic band grows by 6,000 not 10,000: 8,740 + 9,730 x 40% £12,632.00 £12,632.00 Match
P112 Harriet: Pays her bill in August, after the 6-month late payment penalty date

Passed Tax year 2025 to 2026.

Covers: late payment penalty at 6 months, late payment interest

What they told us

  • Pay from all employments: £30,000.00
  • Date the return was or will be filed: 2027-01-20
  • Date you expect to pay what is due on 31 January: 2027-08-10
Figures checked
Figure Worked out by hand Service Result
Late filing penalty £0.00 £0.00 Match
Late payment penalty5% unpaid on the penalty date (3 March) and 5% more unpaid after 2 August (FA 2009 Sch 56 para 3) £348.60 £348.60 Match
Late payment interest7.75% for the 191 days from 31 January on the balance 3,486 and the first payment on account 1,743; the penalty is on the balance only £212.06 £212.06 Match
P113 Jonas: Sold shares qualifying for Investors' Relief in 2024 to 2025

Passed Tax year 2024 to 2025.

Covers: investors relief, 2024 to 2025

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Gains qualifying for Investors' Relief: £50,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Tax10% in both parts of 2024 to 2025 £4,700.00 £4,700.00 Match
P114 Kiri: Graduate whose employer took more student loan than was due

Passed Tax year 2025 to 2026.

Covers: student loan over-deducted

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Loans: Plan 2
  • Plan 1, 2, 4 or 5 student loan deducted by employers: £300.00
Figures checked
Figure Worked out by hand Service Result
Student loan repayment worked out £137.70 £137.70 Match
Student and postgraduate loans due on the return137.70 due, 300 deducted: nothing more to pay; the Student Loans Company refunds the rest £0.00 £0.00 Match
P115 Lars: Employee with a small business in 2023 to 2024 whose balance goes into his tax code, apart from Class 2

Passed Tax year 2023 to 2024.

Covers: coding out, class 2 paid separately, 2023 to 2024

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Turnover from self-employment: £13,000.00
Figures checked
Figure Worked out by hand Service Result
Class 2 National Insurance £179.40 £179.40 Match
Class 4 National Insurance £38.70 £38.70 Match
Balancing payment (minus is a refund) £2,818.10 £2,818.10 Match
Collected through tax code2,818.10 owed is under £3,000; Class 2 cannot be collected through a tax code £2,638.70 £2,638.70 Match
Each payment on accountthe amount coded out counts as deducted at source (TMA 1970 s.59A(8)) £0.00 £0.00 Match
P116 Mona: Flexibly accessed her pension, then had employer and defined benefit pension savings

Passed Tax year 2025 to 2026.

Covers: money purchase annual allowance, alternative annual allowance, defined benefit pension

What they told us

  • Pay from all employments: £100,000.00
  • UK tax taken off pay: £27,432.00
  • Employer contributions to defined contribution schemes: £20,000.00
  • Pension input amount for defined benefit schemes: £45,000.00
  • You have flexibly accessed a pension: yes
Figures checked
Figure Worked out by hand Service Result
Pension annual allowance charge due on the returnalternative allowance: 20,000 - 10,000 MPAA = 10,000 over, and the defined benefit 45,000 is under 50,000; that is more than 65,000 - 60,000, so 10,000 is charged at 40% £4,000.00 £4,000.00 Match
Income Tax £27,432.00 £27,432.00 Match
P117 Nora: Non-resident selling a UK flat and some shares

Passed Tax year 2025 to 2026.

Covers: non-resident capital gains, residential property gains

What they told us

  • Gains on UK residential property: £50,000.00
  • Gains on other assets: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Capital Gains Taxnon-residents do not pay UK tax on the shares; 47,000 of the flat: 37,700 x 18% + 9,300 x 24% £9,018.00 £9,018.00 Match
P118 Rosa: Making Tax Digital sole trader who files 10 days late with 1 point and pays 45 days late

Passed Tax year 2026 to 2027.

Covers: making tax digital penalty points, making tax digital daily penalty, 2026 to 2027

What they told us

  • Turnover from self-employment: £60,000.00
  • You use Making Tax Digital for Income Tax for this tax year: yes
  • First year of mtd penalties: no
  • Mtd penalty points before this return: £1.00
  • Date the return was or will be filed: 2028-02-10
  • Date you expect to pay what is due on 31 January: 2028-03-16
Figures checked
Figure Worked out by hand Service Result
Late filing penalty2 points, under the 4-point threshold £0.00 £0.00 Match
Late payment penaltyowes 11,432 + 2,456.60; 3% at day 15, 3% at day 30, then 10% a year for days 31 to 45 £890.39 £890.39 Match
Late payment interest £199.05 £199.05 Match
P119 Tariq: Farmer whose profits did not change enough to average

Passed Tax year 2025 to 2026.

Covers: farmers averaging not allowed

What they told us

  • Turnover from self-employment: £40,000.00
  • Needed for 5-year averaging: yes
  • Claim averaging relief: yes
  • Profits of the earlier year(s): 1 value for 2-year, 4 values: £45,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax40,000 is not under 75% of 45,000 (33,750), so the profits are not averaged £5,486.00 £5,486.00 Match
Class 4 National Insurance £1,645.80 £1,645.80 Match
Change in last year's tax from averaging £0.00 £0.00 Match
P120 Wilf: Retired saver with interest and dividends, whose allowance is best split between them

Passed Tax year 2025 to 2026.

Covers: personal allowance split, starting rate for savings, dividend allowance

What they told us

  • Other pensions and annuities received: £3,000.00
  • Interest received without tax taken off: £9,000.00
  • Dividends from UK companies: £15,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax3,000 of the allowance against the pension and 3,000 against the interest leave 6,000 of interest in the 0% starting rate and Personal Savings Allowance; the other 6,570 against dividends leaves 8,430: 500 allowance, 7,930 x 8.75% (ITA 2007 s.25(2): the split that gives the lowest tax) £693.88 £693.88 Match
P121 Gethin: Diesel company car that meets the RDE2 standard, so no diesel supplement

Passed Tax year 2024 to 2025.

Covers: company car, diesel RDE2, 2024 to 2025

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Company car: list price £28,000.00, co2 emissions £100.00, fuel type diesel, diesel meets rde2 yes
Figures checked
Figure Worked out by hand Service Result
Taxable benefits from work100 g/km is 25% in 2024 to 2025; no 4% supplement for an RDE2 diesel £7,000.00 £7,000.00 Match
Income Tax £4,886.00 £4,886.00 Match
Balancing payment (minus is a refund) £1,400.00 £1,400.00 Match
P122 Morag: Scottish employee on £30,000: the starter, basic and intermediate rates (Basic Income Tax with Scottish Income Tax)

Passed Tax year 2025 to 2026.

Covers: scottish income tax, intermediate rate, basic income tax

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,482.82
Figures checked
Figure Worked out by hand Service Result
Income Tax2,827 x 19% = 537.13; 12,094 x 20% = 2,418.80; (30,000 - 12,570 - 14,921) = 2,509 x 21% = 526.89; total 3,482.82 £3,482.82 £3,482.82 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P123 Kemi: Employee and landlord in 2027 to 2028: rent is taxed at the property basic rate of 22%

Passed Tax year 2027 to 2028.

Covers: 2027 to 2028, property rates

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,486.00
  • Rents and other property income: £20,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxthe Personal Allowance goes against pay first (ITA 2007 s.25(3A)): 17,430 x 20% = 3,486; rent 20,000 x 22% = 4,400 (Finance Act 2026 s.7), total 7,886 £7,886.00 £7,886.00 Match
Balancing payment (minus is a refund) £4,400.00 £4,400.00 Match
Each payment on account3,486 of 7,886 was deducted (44%, under 80%), so each payment is half of 4,400 £2,200.00 £2,200.00 Match
P124 Rhys: Rent and savings and nothing else in 2027 to 2028: the allowance is set where it saves most

Passed Tax year 2027 to 2028.

Covers: 2027 to 2028, allowance order

What they told us

  • Rents and other property income: £10,000.00
  • Interest received without tax taken off: £6,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxno other income, so the 12,570 allowance goes against rent and savings in the way that gives the lowest tax (s.25(2)): 10,000 against rent and 2,570 against savings; the other 3,430 of savings is in the 5,000 starting rate band at 0% £0.00 £0.00 Match
Balancing payment (minus is a refund) £0.00 £0.00 Match
P125 Harriet: Landlord with a mortgage in 2027 to 2028: finance costs relief at the property basic rate

Passed Tax year 2027 to 2028.

Covers: 2027 to 2028, finance costs relief

What they told us

  • Rents and other property income: £40,000.00
  • Residential finance costs: £5,000.00
Figures checked
Figure Worked out by hand Service Result
Income Tax27,430 x 22% = 6,034.60, less finance costs relief 5,000 x 22% = 1,100 (technical note: relief at the property basic rate from 2027 to 2028), 4,934.60 £4,934.60 £4,934.60 Match
Balancing payment (minus is a refund) £4,934.60 £4,934.60 Match
Each payment on account £2,467.30 £2,467.30 Match
P126 Callum: Scottish employee and landlord in 2027 to 2028: rent is taxed at the Scottish rates

Passed Tax year 2027 to 2028.

Covers: 2027 to 2028, scottish income tax, property rates

What they told us

  • Pay from all employments: £30,000.00
  • UK tax taken off pay: £3,451.07
  • Rents and other property income: £10,000.00
  • Allow HMRC to collect a balance under £3,000 through your tax code if you are eligible: no
Figures checked
Figure Worked out by hand Service Result
Income Taxproperty income of a Scottish taxpayer is charged at the Scottish rates (ITA 2007 s.11CA(4)); the 2027 to 2028 Scottish rates are not set yet, so the 2026 to 2027 bands are used: 3,967 x 19% + 12,989 x 20% + 10,474 x 21% = 5,551.07; the rent is all in the 21% band £5,551.07 £5,551.07 Match
Balancing payment (minus is a refund) £2,100.00 £2,100.00 Match
Each payment on account £1,050.00 £1,050.00 Match
P127 Priya: Higher rate taxpayer with savings interest in 2027 to 2028: savings rates rise to 22%, 42% and 47%

Passed Tax year 2027 to 2028.

Covers: 2027 to 2028, savings rates

What they told us

  • Pay from all employments: £60,000.00
  • UK tax taken off pay: £11,432.00
  • Interest received without tax taken off: £3,000.00
Figures checked
Figure Worked out by hand Service Result
Income Taxpay: 37,700 x 20% + 9,730 x 40% = 11,432; savings: 500 Personal Savings Allowance, 2,500 x 42% = 1,050 (Finance Act 2026 s.5) £12,482.00 £12,482.00 Match
Balancing payment (minus is a refund) £1,050.00 £1,050.00 Match
Each payment on account11,432 of 12,482 was deducted (92%, 80% or more), so no payments on account £0.00 £0.00 Match
P128 Imogen: First year in Self Assessment, no payments on account, working out her bill in October

Passed Tax year 2025 to 2026.

Covers: paying, first year, before the deadline

What they told us

  • Turnover from self-employment: £40,000.00
  • Date of the estimate: 2026-10-12
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund) £7,131.80 £7,131.80 Match
Total to pay by 31 Januarythe whole 7,131.80 plus the first payment on account for 2026 to 2027, half of it: 3,565.90 (GOV.UK: pay both in your first year) £10,697.70 £10,697.70 Match
Next payment still to come £10,697.70 £10,697.70 Match
All payments still to make10,697.70 by 31 January 2027 and 3,565.90 by 31 July 2027 £14,263.60 £14,263.60 Match
Overdue on the date of the estimate £0.00 £0.00 Match
P129 Lewis: No payments on account; his app sends no tax year, on 15 March 2027, after the January deadline

Passed Tax year 2025 to 2026.

Covers: paying, deadline passed, no tax year sent

What they told us

  • Turnover from self-employment: £40,000.00
  • Date of the estimate: 2027-03-15
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund)no year: 2025 to 2026, the latest that has ended on 15 March 2027 £7,131.80 £7,131.80 Match
Overdue on the date of the estimate £10,697.70 £10,697.70 Match
Interest if what is overdue is paid that day10,697.70 x 7.75% x 43 days (1 February to 15 March) / 365 (TMA 1970 s.86) £97.67 £97.67 Match
Late payment penalty if paid that day5% of the balancing payment only, unpaid on 3 March (FA 2009 Sch 56); none on the payment on account £356.59 £356.59 Match
Next payment still to comethe second payment on account, due 31 July 2027 £3,565.90 £3,565.90 Match
P130 Marcus: Paid both payments on account, working out his bill in October

Passed Tax year 2025 to 2026.

Covers: paying, payments on account paid

What they told us

  • Turnover from self-employment: £40,000.00
  • Payments on account for this tax year that you have paid: £6,000.00
  • Date of the estimate: 2026-10-12
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund)7,131.80 - 3,000 - 3,000 £1,131.80 £1,131.80 Match
Total to pay by 31 January1,131.80 balance + 3,565.90 first payment on account for 2026 to 2027 £4,697.70 £4,697.70 Match
Next payment still to come £4,697.70 £4,697.70 Match
Overdue on the date of the estimate £0.00 £0.00 Match
P131 Owen: Works out 2026 to 2027 in May 2027: paid January's payment on account, July's still to come

Passed Tax year 2026 to 2027.

Covers: paying, payment on account not paid yet

What they told us

  • Turnover from self-employment: £40,000.00
  • Payments on account for this tax year that you have paid: £3,565.90
  • July payment on account not paid yet: £3,565.90
  • Date of the estimate: 2027-05-10
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund)7,131.80 - 3,565.90 paid - 3,565.90 due on 31 July: HMRC takes both off the balancing payment £0.00 £0.00 Match
This year's payments on account not paid yet £3,565.90 £3,565.90 Match
Next payment still to come £3,565.90 £3,565.90 Match
Total to pay by 31 Januaryno balance; the first payment on account for 2027 to 2028 £3,565.90 £3,565.90 Match
All payments still to make3,565.90 on 31 July 2027, 31 January 2028 and 31 July 2028 £10,697.70 £10,697.70 Match
Overdue on the date of the estimate £0.00 £0.00 Match
P132 Cerys: Has not paid her July 2026 payment on account; works out her bill in October

Passed Tax year 2025 to 2026.

Covers: paying, payment on account overdue

What they told us

  • Turnover from self-employment: £40,000.00
  • Payments on account for this tax year that you have paid: £3,000.00
  • July payment on account not paid yet: £3,000.00
  • Date of the estimate: 2026-10-12
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund) £1,131.80 £1,131.80 Match
Overdue on the date of the estimate £3,000.00 £3,000.00 Match
Interest if what is overdue is paid that day3,000 x 7.75% x 73 days (1 August to 12 October) / 365; no penalty on a payment on account £46.50 £46.50 Match
Late payment penalty if paid that day £0.00 £0.00 Match
Next payment still to come £4,697.70 £4,697.70 Match
P133 Fergus: Missed his January 2026 payment on account; works out his bill on 20 May 2026

Passed Tax year 2025 to 2026.

Covers: paying, january payment on account overdue

What they told us

  • Turnover from self-employment: £40,000.00
  • January payment on account not paid yet: £3,000.00
  • July payment on account not paid yet: £3,000.00
  • Date of the estimate: 2026-05-20
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund) £1,131.80 £1,131.80 Match
This year's payments on account not paid yet £6,000.00 £6,000.00 Match
Overdue on the date of the estimate £3,000.00 £3,000.00 Match
Interest if what is overdue is paid that day3,000 x 7.75% x 109 days (1 February to 20 May) / 365 £69.43 £69.43 Match
Next payment still to comethe July payment on account, due 31 July 2026 £3,000.00 £3,000.00 Match
P134 Hassan: Pays his January 2027 bill on 15 March 2027

Passed Tax year 2025 to 2026.

Covers: paying, late payment, interest on payments on account

What they told us

  • Turnover from self-employment: £40,000.00
  • Date you expect to pay what is due on 31 January: 2027-03-15
Figures checked
Figure Worked out by hand Service Result
Late payment penalty5% of the 7,131.80 balancing payment, unpaid on 3 March £356.59 £356.59 Match
Late payment interestbalance and first payment on account, 43 days at 7.75%; the payment on account has interest but no penalty £97.67 £97.67 Match
Of which on payments on account (no penalty on them) £32.56 £32.56 Match
P135 Bethany: Reduced her payments on account from 3,000 to 1,000 each, but her bill did not fall

Passed Tax year 2025 to 2026.

Covers: paying, payments on account reduced too far

What they told us

  • Turnover from self-employment: £40,000.00
  • Payments on account for this tax year that you have paid: £2,000.00
  • Each payment on account before you reduced it: £3,000.00
  • Date of the estimate: 2026-10-12
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund) £5,131.80 £5,131.80 Match
Interest on payments on account reduced too farTMA 1970 s.86(4)-(5): each treated as the lesser of 1,000 + half the 5,131.80 balance (3,565.90) and 3,000: 3,000. Interest on the 2,000 shortfall from 31 January 2026 (365 days) and 31 July 2026 (184 days) to 31 January 2027 £233.14 £233.14 Match
P136 Grace: Paid more on account than her bill, so the repayment is set against her next payment on account

Passed Tax year 2025 to 2026.

Covers: paying, repayment

What they told us

  • Turnover from self-employment: £40,000.00
  • Payments on account for this tax year that you have paid: £8,000.00
  • Date of the estimate: 2026-10-12
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund) -£868.20 -£868.20 Match
Total to pay by 31 January3,565.90 less the 868.20 repayment £2,697.70 £2,697.70 Match
Next payment still to come £2,697.70 £2,697.70 Match
P137 Ravi: Works out the current year, 2026 to 2027, in October 2026, before it has ended

Passed Tax year 2026 to 2027.

Covers: paying, year not ended

What they told us

  • Turnover from self-employment: £40,000.00
  • Date of the estimate: 2026-10-12
Figures checked
Figure Worked out by hand Service Result
Balancing payment (minus is a refund) £7,131.80 £7,131.80 Match
Next payment still to comeno payments on account given: 7,131.80 balance and 3,565.90 first payment on account for 2027 to 2028, due 31 January 2028 £10,697.70 £10,697.70 Match
Overdue on the date of the estimate £0.00 £0.00 Match

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