Threshold tests
Mistakes in tax calculations often happen at a threshold, for example exactly £50,270 or £1 over it. These tests try every threshold the calculator uses, for every tax year, at the threshold and just over it.
Each amount was worked out by hand from the rates on GOV.UK. The rates are written out again in the tests, not read from the calculator, so a wrong rate would also show up here.
496 checks: 496 passed.
- Income Tax (55 checks)
- Scottish Income Tax (48 checks)
- Savings (35 checks)
- Dividends (20 checks)
- High Income Child Benefit Charge (25 checks)
- National Insurance (32 checks)
- Student loans (54 checks)
- Capital Gains Tax (15 checks)
- Allowances (80 checks)
- Paying (50 checks)
- Penalties (70 checks)
- Making Tax Digital (6 checks)
- Property income (6 checks)
Income Tax
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Personal Allowance: atIncome Tax. 12,570 - 12,570 = nothing taxable | £0.00 | £0.00 | Match |
| Personal Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Higher rate: atIncome Tax. 37,700 x 20% | £7,540.00 | £7,540.00 | Match |
| Higher rate: £1 overIncome Tax. 7,540 + £1 at 40% | £7,540.40 | £7,540.40 | Match |
| Personal Allowance taper: at £100,000Personal Allowance. no reduction at £100,000 | £12,570.00 | £12,570.00 | Match |
| Personal Allowance taper: £2 overPersonal Allowance. £1 less for every £2 over £100,000 | £12,569.00 | £12,569.00 | Match |
| Personal Allowance taper: £2 over (tax)Income Tax. taxable 87,433: 7,540 + 49,733 x 40% | £27,433.20 | £27,433.20 | Match |
| Additional rate: atIncome Tax. no Personal Allowance: 7,540 + 87,440 x 40% | £42,516.00 | £42,516.00 | Match |
| Additional rate: £1 overIncome Tax. 42,516 + £1 at 45% | £42,516.45 | £42,516.45 | Match |
| Blind Person's Allowance: atIncome Tax. 12,570 + 2,870 = nothing taxable | £0.00 | £0.00 | Match |
| Blind Person's Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Personal Allowance: atIncome Tax. 12,570 - 12,570 = nothing taxable | £0.00 | £0.00 | Match |
| Personal Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Higher rate: atIncome Tax. 37,700 x 20% | £7,540.00 | £7,540.00 | Match |
| Higher rate: £1 overIncome Tax. 7,540 + £1 at 40% | £7,540.40 | £7,540.40 | Match |
| Personal Allowance taper: at £100,000Personal Allowance. no reduction at £100,000 | £12,570.00 | £12,570.00 | Match |
| Personal Allowance taper: £2 overPersonal Allowance. £1 less for every £2 over £100,000 | £12,569.00 | £12,569.00 | Match |
| Personal Allowance taper: £2 over (tax)Income Tax. taxable 87,433: 7,540 + 49,733 x 40% | £27,433.20 | £27,433.20 | Match |
| Additional rate: atIncome Tax. no Personal Allowance: 7,540 + 87,440 x 40% | £42,516.00 | £42,516.00 | Match |
| Additional rate: £1 overIncome Tax. 42,516 + £1 at 45% | £42,516.45 | £42,516.45 | Match |
| Blind Person's Allowance: atIncome Tax. 12,570 + 3,070 = nothing taxable | £0.00 | £0.00 | Match |
| Blind Person's Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Personal Allowance: atIncome Tax. 12,570 - 12,570 = nothing taxable | £0.00 | £0.00 | Match |
| Personal Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Higher rate: atIncome Tax. 37,700 x 20% | £7,540.00 | £7,540.00 | Match |
| Higher rate: £1 overIncome Tax. 7,540 + £1 at 40% | £7,540.40 | £7,540.40 | Match |
| Personal Allowance taper: at £100,000Personal Allowance. no reduction at £100,000 | £12,570.00 | £12,570.00 | Match |
| Personal Allowance taper: £2 overPersonal Allowance. £1 less for every £2 over £100,000 | £12,569.00 | £12,569.00 | Match |
| Personal Allowance taper: £2 over (tax)Income Tax. taxable 87,433: 7,540 + 49,733 x 40% | £27,433.20 | £27,433.20 | Match |
| Additional rate: atIncome Tax. no Personal Allowance: 7,540 + 87,440 x 40% | £42,516.00 | £42,516.00 | Match |
| Additional rate: £1 overIncome Tax. 42,516 + £1 at 45% | £42,516.45 | £42,516.45 | Match |
| Blind Person's Allowance: atIncome Tax. 12,570 + 3,130 = nothing taxable | £0.00 | £0.00 | Match |
| Blind Person's Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Personal Allowance: atIncome Tax. 12,570 - 12,570 = nothing taxable | £0.00 | £0.00 | Match |
| Personal Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Higher rate: atIncome Tax. 37,700 x 20% | £7,540.00 | £7,540.00 | Match |
| Higher rate: £1 overIncome Tax. 7,540 + £1 at 40% | £7,540.40 | £7,540.40 | Match |
| Personal Allowance taper: at £100,000Personal Allowance. no reduction at £100,000 | £12,570.00 | £12,570.00 | Match |
| Personal Allowance taper: £2 overPersonal Allowance. £1 less for every £2 over £100,000 | £12,569.00 | £12,569.00 | Match |
| Personal Allowance taper: £2 over (tax)Income Tax. taxable 87,433: 7,540 + 49,733 x 40% | £27,433.20 | £27,433.20 | Match |
| Additional rate: atIncome Tax. no Personal Allowance: 7,540 + 87,440 x 40% | £42,516.00 | £42,516.00 | Match |
| Additional rate: £1 overIncome Tax. 42,516 + £1 at 45% | £42,516.45 | £42,516.45 | Match |
| Blind Person's Allowance: atIncome Tax. 12,570 + 3,250 = nothing taxable | £0.00 | £0.00 | Match |
| Blind Person's Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Personal Allowance: atIncome Tax. 12,570 - 12,570 = nothing taxable | £0.00 | £0.00 | Match |
| Personal Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Higher rate: atIncome Tax. 37,700 x 20% | £7,540.00 | £7,540.00 | Match |
| Higher rate: £1 overIncome Tax. 7,540 + £1 at 40% | £7,540.40 | £7,540.40 | Match |
| Personal Allowance taper: at £100,000Personal Allowance. no reduction at £100,000 | £12,570.00 | £12,570.00 | Match |
| Personal Allowance taper: £2 overPersonal Allowance. £1 less for every £2 over £100,000 | £12,569.00 | £12,569.00 | Match |
| Personal Allowance taper: £2 over (tax)Income Tax. taxable 87,433: 7,540 + 49,733 x 40% | £27,433.20 | £27,433.20 | Match |
| Additional rate: atIncome Tax. no Personal Allowance: 7,540 + 87,440 x 40% | £42,516.00 | £42,516.00 | Match |
| Additional rate: £1 overIncome Tax. 42,516 + £1 at 45% | £42,516.45 | £42,516.45 | Match |
| Blind Person's Allowance: atIncome Tax. 12,570 + 3,250 = nothing taxable | £0.00 | £0.00 | Match |
| Blind Person's Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
Scottish Income Tax
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Top of the starter rate band: atIncome Tax. taxable 2,162 across the Scottish bands | £410.78 | £410.78 | Match |
| Top of the starter rate band: £1 overIncome Tax. + £1 at 20% | £410.98 | £410.98 | Match |
| Top of the basic rate band: atIncome Tax. taxable 13,118 across the Scottish bands | £2,601.98 | £2,601.98 | Match |
| Top of the basic rate band: £1 overIncome Tax. + £1 at 21% | £2,602.19 | £2,602.19 | Match |
| Top of the intermediate rate band: atIncome Tax. taxable 31,092 across the Scottish bands | £6,376.52 | £6,376.52 | Match |
| Top of the intermediate rate band: £1 overIncome Tax. + £1 at 42% | £6,376.94 | £6,376.94 | Match |
| Top of the higher rate band: atIncome Tax. taxable 125,140 across the Scottish bands | £45,876.68 | £45,876.68 | Match |
| Top of the higher rate band: £1 overIncome Tax. + £1 at 47% | £45,877.15 | £45,877.15 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Top of the starter rate band: atIncome Tax. taxable 2,306 across the Scottish bands | £438.14 | £438.14 | Match |
| Top of the starter rate band: £1 overIncome Tax. + £1 at 20% | £438.34 | £438.34 | Match |
| Top of the basic rate band: atIncome Tax. taxable 13,991 across the Scottish bands | £2,775.14 | £2,775.14 | Match |
| Top of the basic rate band: £1 overIncome Tax. + £1 at 21% | £2,775.35 | £2,775.35 | Match |
| Top of the intermediate rate band: atIncome Tax. taxable 31,092 across the Scottish bands | £6,366.35 | £6,366.35 | Match |
| Top of the intermediate rate band: £1 overIncome Tax. + £1 at 42% | £6,366.77 | £6,366.77 | Match |
| Top of the higher rate band: atIncome Tax. taxable 62,430 across the Scottish bands | £19,528.31 | £19,528.31 | Match |
| Top of the higher rate band: £1 overIncome Tax. + £1 at 45% | £19,528.76 | £19,528.76 | Match |
| Top of the advanced rate band: atIncome Tax. taxable 125,140 across the Scottish bands | £47,747.81 | £47,747.81 | Match |
| Top of the advanced rate band: £1 overIncome Tax. + £1 at 48% | £47,748.29 | £47,748.29 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Top of the starter rate band: atIncome Tax. taxable 2,827 across the Scottish bands | £537.13 | £537.13 | Match |
| Top of the starter rate band: £1 overIncome Tax. + £1 at 20% | £537.33 | £537.33 | Match |
| Top of the basic rate band: atIncome Tax. taxable 14,921 across the Scottish bands | £2,955.93 | £2,955.93 | Match |
| Top of the basic rate band: £1 overIncome Tax. + £1 at 21% | £2,956.14 | £2,956.14 | Match |
| Top of the intermediate rate band: atIncome Tax. taxable 31,092 across the Scottish bands | £6,351.84 | £6,351.84 | Match |
| Top of the intermediate rate band: £1 overIncome Tax. + £1 at 42% | £6,352.26 | £6,352.26 | Match |
| Top of the higher rate band: atIncome Tax. taxable 62,430 across the Scottish bands | £19,513.80 | £19,513.80 | Match |
| Top of the higher rate band: £1 overIncome Tax. + £1 at 45% | £19,514.25 | £19,514.25 | Match |
| Top of the advanced rate band: atIncome Tax. taxable 125,140 across the Scottish bands | £47,733.30 | £47,733.30 | Match |
| Top of the advanced rate band: £1 overIncome Tax. + £1 at 48% | £47,733.78 | £47,733.78 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Top of the starter rate band: atIncome Tax. taxable 3,967 across the Scottish bands | £753.73 | £753.73 | Match |
| Top of the starter rate band: £1 overIncome Tax. + £1 at 20% | £753.93 | £753.93 | Match |
| Top of the basic rate band: atIncome Tax. taxable 16,956 across the Scottish bands | £3,351.53 | £3,351.53 | Match |
| Top of the basic rate band: £1 overIncome Tax. + £1 at 21% | £3,351.74 | £3,351.74 | Match |
| Top of the intermediate rate band: atIncome Tax. taxable 31,092 across the Scottish bands | £6,320.09 | £6,320.09 | Match |
| Top of the intermediate rate band: £1 overIncome Tax. + £1 at 42% | £6,320.51 | £6,320.51 | Match |
| Top of the higher rate band: atIncome Tax. taxable 62,430 across the Scottish bands | £19,482.05 | £19,482.05 | Match |
| Top of the higher rate band: £1 overIncome Tax. + £1 at 45% | £19,482.50 | £19,482.50 | Match |
| Top of the advanced rate band: atIncome Tax. taxable 125,140 across the Scottish bands | £47,701.55 | £47,701.55 | Match |
| Top of the advanced rate band: £1 overIncome Tax. + £1 at 48% | £47,702.03 | £47,702.03 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Top of the starter rate band: atIncome Tax. taxable 3,967 across the Scottish bands | £753.73 | £753.73 | Match |
| Top of the starter rate band: £1 overIncome Tax. + £1 at 20% | £753.93 | £753.93 | Match |
| Top of the basic rate band: atIncome Tax. taxable 16,956 across the Scottish bands | £3,351.53 | £3,351.53 | Match |
| Top of the basic rate band: £1 overIncome Tax. + £1 at 21% | £3,351.74 | £3,351.74 | Match |
| Top of the intermediate rate band: atIncome Tax. taxable 31,092 across the Scottish bands | £6,320.09 | £6,320.09 | Match |
| Top of the intermediate rate band: £1 overIncome Tax. + £1 at 42% | £6,320.51 | £6,320.51 | Match |
| Top of the higher rate band: atIncome Tax. taxable 62,430 across the Scottish bands | £19,482.05 | £19,482.05 | Match |
| Top of the higher rate band: £1 overIncome Tax. + £1 at 45% | £19,482.50 | £19,482.50 | Match |
| Top of the advanced rate band: atIncome Tax. taxable 125,140 across the Scottish bands | £47,701.55 | £47,701.55 | Match |
| Top of the advanced rate band: £1 overIncome Tax. + £1 at 48% | £47,702.03 | £47,702.03 | Match |
Savings
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Starting rate for savings and Personal Savings Allowance: atIncome Tax. £5,000 at the 0% starting rate and £1,000 Personal Savings Allowance | £0.00 | £0.00 | Match |
| Starting rate for savings and Personal Savings Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Personal Savings Allowance, basic rate: atIncome Tax. 17,430 x 20%; £1,000 of interest tax free | £3,486.00 | £3,486.00 | Match |
| Personal Savings Allowance, basic rate: £1 overIncome Tax. + £1 at 20% | £3,486.20 | £3,486.20 | Match |
| Personal Savings Allowance, higher rate: atIncome Tax. £500 of interest tax free | £11,432.00 | £11,432.00 | Match |
| Personal Savings Allowance, higher rate: £1 overIncome Tax. + £1 at 40% | £11,432.40 | £11,432.40 | Match |
| No Personal Savings Allowance at the additional rate: £1 of interestIncome Tax. £1 at 45% | £53,703.45 | £53,703.45 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Starting rate for savings and Personal Savings Allowance: atIncome Tax. £5,000 at the 0% starting rate and £1,000 Personal Savings Allowance | £0.00 | £0.00 | Match |
| Starting rate for savings and Personal Savings Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Personal Savings Allowance, basic rate: atIncome Tax. 17,430 x 20%; £1,000 of interest tax free | £3,486.00 | £3,486.00 | Match |
| Personal Savings Allowance, basic rate: £1 overIncome Tax. + £1 at 20% | £3,486.20 | £3,486.20 | Match |
| Personal Savings Allowance, higher rate: atIncome Tax. £500 of interest tax free | £11,432.00 | £11,432.00 | Match |
| Personal Savings Allowance, higher rate: £1 overIncome Tax. + £1 at 40% | £11,432.40 | £11,432.40 | Match |
| No Personal Savings Allowance at the additional rate: £1 of interestIncome Tax. £1 at 45% | £53,703.45 | £53,703.45 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Starting rate for savings and Personal Savings Allowance: atIncome Tax. £5,000 at the 0% starting rate and £1,000 Personal Savings Allowance | £0.00 | £0.00 | Match |
| Starting rate for savings and Personal Savings Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Personal Savings Allowance, basic rate: atIncome Tax. 17,430 x 20%; £1,000 of interest tax free | £3,486.00 | £3,486.00 | Match |
| Personal Savings Allowance, basic rate: £1 overIncome Tax. + £1 at 20% | £3,486.20 | £3,486.20 | Match |
| Personal Savings Allowance, higher rate: atIncome Tax. £500 of interest tax free | £11,432.00 | £11,432.00 | Match |
| Personal Savings Allowance, higher rate: £1 overIncome Tax. + £1 at 40% | £11,432.40 | £11,432.40 | Match |
| No Personal Savings Allowance at the additional rate: £1 of interestIncome Tax. £1 at 45% | £53,703.45 | £53,703.45 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Starting rate for savings and Personal Savings Allowance: atIncome Tax. £5,000 at the 0% starting rate and £1,000 Personal Savings Allowance | £0.00 | £0.00 | Match |
| Starting rate for savings and Personal Savings Allowance: £1 overIncome Tax. £1 at 20% | £0.20 | £0.20 | Match |
| Personal Savings Allowance, basic rate: atIncome Tax. 17,430 x 20%; £1,000 of interest tax free | £3,486.00 | £3,486.00 | Match |
| Personal Savings Allowance, basic rate: £1 overIncome Tax. + £1 at 20% | £3,486.20 | £3,486.20 | Match |
| Personal Savings Allowance, higher rate: atIncome Tax. £500 of interest tax free | £11,432.00 | £11,432.00 | Match |
| Personal Savings Allowance, higher rate: £1 overIncome Tax. + £1 at 40% | £11,432.40 | £11,432.40 | Match |
| No Personal Savings Allowance at the additional rate: £1 of interestIncome Tax. £1 at 45% | £53,703.45 | £53,703.45 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Starting rate for savings and Personal Savings Allowance: atIncome Tax. £5,000 at the 0% starting rate and £1,000 Personal Savings Allowance | £0.00 | £0.00 | Match |
| Starting rate for savings and Personal Savings Allowance: £1 overIncome Tax. £1 at 22% | £0.22 | £0.22 | Match |
| Personal Savings Allowance, basic rate: atIncome Tax. 17,430 x 20%; £1,000 of interest tax free | £3,486.00 | £3,486.00 | Match |
| Personal Savings Allowance, basic rate: £1 overIncome Tax. + £1 at 22% | £3,486.22 | £3,486.22 | Match |
| Personal Savings Allowance, higher rate: atIncome Tax. £500 of interest tax free | £11,432.00 | £11,432.00 | Match |
| Personal Savings Allowance, higher rate: £1 overIncome Tax. + £1 at 42% | £11,432.42 | £11,432.42 | Match |
| No Personal Savings Allowance at the additional rate: £1 of interestIncome Tax. £1 at 47% | £53,703.47 | £53,703.47 | Match |
Dividends
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Dividend allowance: atIncome Tax. £1,000 tax free | £3,486.00 | £3,486.00 | Match |
| Dividend allowance: £1 overIncome Tax. + £1 at 8.75% | £3,486.09 | £3,486.09 | Match |
| Dividend upper rate: £1 over the allowanceIncome Tax. + £1 at 33.75% | £7,540.34 | £7,540.34 | Match |
| Dividend additional rate: £1 over the allowanceIncome Tax. + £1 at 39.35% | £53,703.39 | £53,703.39 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Dividend allowance: atIncome Tax. £500 tax free | £3,486.00 | £3,486.00 | Match |
| Dividend allowance: £1 overIncome Tax. + £1 at 8.75% | £3,486.09 | £3,486.09 | Match |
| Dividend upper rate: £1 over the allowanceIncome Tax. + £1 at 33.75% | £7,540.34 | £7,540.34 | Match |
| Dividend additional rate: £1 over the allowanceIncome Tax. + £1 at 39.35% | £53,703.39 | £53,703.39 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Dividend allowance: atIncome Tax. £500 tax free | £3,486.00 | £3,486.00 | Match |
| Dividend allowance: £1 overIncome Tax. + £1 at 8.75% | £3,486.09 | £3,486.09 | Match |
| Dividend upper rate: £1 over the allowanceIncome Tax. + £1 at 33.75% | £7,540.34 | £7,540.34 | Match |
| Dividend additional rate: £1 over the allowanceIncome Tax. + £1 at 39.35% | £53,703.39 | £53,703.39 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Dividend allowance: atIncome Tax. £500 tax free | £3,486.00 | £3,486.00 | Match |
| Dividend allowance: £1 overIncome Tax. + £1 at 10.75% | £3,486.11 | £3,486.11 | Match |
| Dividend upper rate: £1 over the allowanceIncome Tax. + £1 at 35.75% | £7,540.36 | £7,540.36 | Match |
| Dividend additional rate: £1 over the allowanceIncome Tax. + £1 at 39.35% | £53,703.39 | £53,703.39 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Dividend allowance: atIncome Tax. £500 tax free | £3,486.00 | £3,486.00 | Match |
| Dividend allowance: £1 overIncome Tax. + £1 at 10.75% | £3,486.11 | £3,486.11 | Match |
| Dividend upper rate: £1 over the allowanceIncome Tax. + £1 at 35.75% | £7,540.36 | £7,540.36 | Match |
| Dividend additional rate: £1 over the allowanceIncome Tax. + £1 at 39.35% | £53,703.39 | £53,703.39 | Match |
High Income Child Benefit Charge
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Start of the charge: atHigh Income Child Benefit Charge. nothing at £50,000 | £0.00 | £0.00 | Match |
| Start of the charge: £99 overHigh Income Child Benefit Charge. under £100 over, so 0% | £0.00 | £0.00 | Match |
| Start of the charge: £100 overHigh Income Child Benefit Charge. 1% for each whole £100: 1% of 2,000 | £20.00 | £20.00 | Match |
| All Child Benefit repaid: £1 underHigh Income Child Benefit Charge. 99% of 2,000 | £1,980.00 | £1,980.00 | Match |
| All Child Benefit repaid: atHigh Income Child Benefit Charge. 100% of 2,000 | £2,000.00 | £2,000.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Start of the charge: atHigh Income Child Benefit Charge. nothing at £60,000 | £0.00 | £0.00 | Match |
| Start of the charge: £199 overHigh Income Child Benefit Charge. under £200 over, so 0% | £0.00 | £0.00 | Match |
| Start of the charge: £200 overHigh Income Child Benefit Charge. 1% for each whole £200: 1% of 2,000 | £20.00 | £20.00 | Match |
| All Child Benefit repaid: £1 underHigh Income Child Benefit Charge. 99% of 2,000 | £1,980.00 | £1,980.00 | Match |
| All Child Benefit repaid: atHigh Income Child Benefit Charge. 100% of 2,000 | £2,000.00 | £2,000.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Start of the charge: atHigh Income Child Benefit Charge. nothing at £60,000 | £0.00 | £0.00 | Match |
| Start of the charge: £199 overHigh Income Child Benefit Charge. under £200 over, so 0% | £0.00 | £0.00 | Match |
| Start of the charge: £200 overHigh Income Child Benefit Charge. 1% for each whole £200: 1% of 2,000 | £20.00 | £20.00 | Match |
| All Child Benefit repaid: £1 underHigh Income Child Benefit Charge. 99% of 2,000 | £1,980.00 | £1,980.00 | Match |
| All Child Benefit repaid: atHigh Income Child Benefit Charge. 100% of 2,000 | £2,000.00 | £2,000.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Start of the charge: atHigh Income Child Benefit Charge. nothing at £60,000 | £0.00 | £0.00 | Match |
| Start of the charge: £199 overHigh Income Child Benefit Charge. under £200 over, so 0% | £0.00 | £0.00 | Match |
| Start of the charge: £200 overHigh Income Child Benefit Charge. 1% for each whole £200: 1% of 2,000 | £20.00 | £20.00 | Match |
| All Child Benefit repaid: £1 underHigh Income Child Benefit Charge. 99% of 2,000 | £1,980.00 | £1,980.00 | Match |
| All Child Benefit repaid: atHigh Income Child Benefit Charge. 100% of 2,000 | £2,000.00 | £2,000.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Start of the charge: atHigh Income Child Benefit Charge. nothing at £60,000 | £0.00 | £0.00 | Match |
| Start of the charge: £199 overHigh Income Child Benefit Charge. under £200 over, so 0% | £0.00 | £0.00 | Match |
| Start of the charge: £200 overHigh Income Child Benefit Charge. 1% for each whole £200: 1% of 2,000 | £20.00 | £20.00 | Match |
| All Child Benefit repaid: £1 underHigh Income Child Benefit Charge. 99% of 2,000 | £1,980.00 | £1,980.00 | Match |
| All Child Benefit repaid: atHigh Income Child Benefit Charge. 100% of 2,000 | £2,000.00 | £2,000.00 | Match |
National Insurance
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Class 4 lower profits limit: atClass 4 National Insurance. nothing up to £12,570 | £0.00 | £0.00 | Match |
| Class 4 lower profits limit: £1 overClass 4 National Insurance. £1 at 9% | £0.09 | £0.09 | Match |
| Class 4 upper profits limit: atClass 4 National Insurance. 37,700 x 9% | £3,393.00 | £3,393.00 | Match |
| Class 4 upper profits limit: £1 overClass 4 National Insurance. + £1 at 2% | £3,393.02 | £3,393.02 | Match |
| Class 2 due above the lower profits limit: atClass 2 National Insurance. treated as paid between the small profits threshold and £12,570 | £0.00 | £0.00 | Match |
| Class 2 due above the lower profits limit: £1 overClass 2 National Insurance. £3.45 x 52 (SSCBA 1992 s.11(2): profits that exceed the limit) | £179.40 | £179.40 | Match |
| Voluntary Class 2 below the small profits threshold: £1 underClass 2 National Insurance. £3.45 x 52 | £179.40 | £179.40 | Match |
| Voluntary Class 2 below the small profits threshold: atClass 2 National Insurance. treated as paid at or above the small profits threshold | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Class 4 lower profits limit: atClass 4 National Insurance. nothing up to £12,570 | £0.00 | £0.00 | Match |
| Class 4 lower profits limit: £1 overClass 4 National Insurance. £1 at 6% | £0.06 | £0.06 | Match |
| Class 4 upper profits limit: atClass 4 National Insurance. 37,700 x 6% | £2,262.00 | £2,262.00 | Match |
| Class 4 upper profits limit: £1 overClass 4 National Insurance. + £1 at 2% | £2,262.02 | £2,262.02 | Match |
| Voluntary Class 2 below the small profits threshold: £1 underClass 2 National Insurance. £3.45 x 52 | £179.40 | £179.40 | Match |
| Voluntary Class 2 below the small profits threshold: atClass 2 National Insurance. treated as paid at or above the small profits threshold | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Class 4 lower profits limit: atClass 4 National Insurance. nothing up to £12,570 | £0.00 | £0.00 | Match |
| Class 4 lower profits limit: £1 overClass 4 National Insurance. £1 at 6% | £0.06 | £0.06 | Match |
| Class 4 upper profits limit: atClass 4 National Insurance. 37,700 x 6% | £2,262.00 | £2,262.00 | Match |
| Class 4 upper profits limit: £1 overClass 4 National Insurance. + £1 at 2% | £2,262.02 | £2,262.02 | Match |
| Voluntary Class 2 below the small profits threshold: £1 underClass 2 National Insurance. £3.50 x 52 | £182.00 | £182.00 | Match |
| Voluntary Class 2 below the small profits threshold: atClass 2 National Insurance. treated as paid at or above the small profits threshold | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Class 4 lower profits limit: atClass 4 National Insurance. nothing up to £12,570 | £0.00 | £0.00 | Match |
| Class 4 lower profits limit: £1 overClass 4 National Insurance. £1 at 6% | £0.06 | £0.06 | Match |
| Class 4 upper profits limit: atClass 4 National Insurance. 37,700 x 6% | £2,262.00 | £2,262.00 | Match |
| Class 4 upper profits limit: £1 overClass 4 National Insurance. + £1 at 2% | £2,262.02 | £2,262.02 | Match |
| Voluntary Class 2 below the small profits threshold: £1 underClass 2 National Insurance. £3.65 x 52 | £189.80 | £189.80 | Match |
| Voluntary Class 2 below the small profits threshold: atClass 2 National Insurance. treated as paid at or above the small profits threshold | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Class 4 lower profits limit: atClass 4 National Insurance. nothing up to £12,570 | £0.00 | £0.00 | Match |
| Class 4 lower profits limit: £1 overClass 4 National Insurance. £1 at 6% | £0.06 | £0.06 | Match |
| Class 4 upper profits limit: atClass 4 National Insurance. 37,700 x 6% | £2,262.00 | £2,262.00 | Match |
| Class 4 upper profits limit: £1 overClass 4 National Insurance. + £1 at 2% | £2,262.02 | £2,262.02 | Match |
| Voluntary Class 2 below the small profits threshold: £1 underClass 2 National Insurance. £3.65 x 52 | £189.80 | £189.80 | Match |
| Voluntary Class 2 below the small profits threshold: atClass 2 National Insurance. treated as paid at or above the small profits threshold | £0.00 | £0.00 | Match |
Student loans
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Plan 1 threshold: atStudent loan repayment. nothing at £22,015 | £0.00 | £0.00 | Match |
| Plan 1 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 2 threshold: atStudent loan repayment. nothing at £27,295 | £0.00 | £0.00 | Match |
| Plan 2 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 4 threshold: atStudent loan repayment. nothing at £27,660 | £0.00 | £0.00 | Match |
| Plan 4 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Postgraduate threshold: atStudent loan repayment. nothing at £21,000 | £0.00 | £0.00 | Match |
| Postgraduate threshold: £100 overStudent loan repayment. £100 x 6% | £6.00 | £6.00 | Match |
| Unearned income over £2,000: at £2,000Student loan repayment. unearned income of £2,000 or less is left out | £243.45 | £243.45 | Match |
| Unearned income over £2,000: £1 overStudent loan repayment. over £2,000, so all of it counts | £423.54 | £423.54 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Plan 1 threshold: atStudent loan repayment. nothing at £24,990 | £0.00 | £0.00 | Match |
| Plan 1 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 2 threshold: atStudent loan repayment. nothing at £27,295 | £0.00 | £0.00 | Match |
| Plan 2 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 4 threshold: atStudent loan repayment. nothing at £31,395 | £0.00 | £0.00 | Match |
| Plan 4 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Postgraduate threshold: atStudent loan repayment. nothing at £21,000 | £0.00 | £0.00 | Match |
| Postgraduate threshold: £100 overStudent loan repayment. £100 x 6% | £6.00 | £6.00 | Match |
| Unearned income over £2,000: at £2,000Student loan repayment. unearned income of £2,000 or less is left out | £243.45 | £243.45 | Match |
| Unearned income over £2,000: £1 overStudent loan repayment. over £2,000, so all of it counts | £423.54 | £423.54 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Plan 1 threshold: atStudent loan repayment. nothing at £26,065 | £0.00 | £0.00 | Match |
| Plan 1 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 2 threshold: atStudent loan repayment. nothing at £28,470 | £0.00 | £0.00 | Match |
| Plan 2 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 4 threshold: atStudent loan repayment. nothing at £32,745 | £0.00 | £0.00 | Match |
| Plan 4 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Postgraduate threshold: atStudent loan repayment. nothing at £21,000 | £0.00 | £0.00 | Match |
| Postgraduate threshold: £100 overStudent loan repayment. £100 x 6% | £6.00 | £6.00 | Match |
| Unearned income over £2,000: at £2,000Student loan repayment. unearned income of £2,000 or less is left out | £137.70 | £137.70 | Match |
| Unearned income over £2,000: £1 overStudent loan repayment. over £2,000, so all of it counts | £317.79 | £317.79 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Plan 1 threshold: atStudent loan repayment. nothing at £26,900 | £0.00 | £0.00 | Match |
| Plan 1 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 2 threshold: atStudent loan repayment. nothing at £29,385 | £0.00 | £0.00 | Match |
| Plan 2 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 4 threshold: atStudent loan repayment. nothing at £33,795 | £0.00 | £0.00 | Match |
| Plan 4 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 5 threshold: atStudent loan repayment. nothing at £25,000 | £0.00 | £0.00 | Match |
| Plan 5 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Postgraduate threshold: atStudent loan repayment. nothing at £21,000 | £0.00 | £0.00 | Match |
| Postgraduate threshold: £100 overStudent loan repayment. £100 x 6% | £6.00 | £6.00 | Match |
| Unearned income over £2,000: at £2,000Student loan repayment. unearned income of £2,000 or less is left out | £55.35 | £55.35 | Match |
| Unearned income over £2,000: £1 overStudent loan repayment. over £2,000, so all of it counts | £235.44 | £235.44 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Plan 1 threshold: atStudent loan repayment. nothing at £28,005 | £0.00 | £0.00 | Match |
| Plan 1 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 2 threshold: atStudent loan repayment. nothing at £29,385 | £0.00 | £0.00 | Match |
| Plan 2 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 4 threshold: atStudent loan repayment. nothing at £33,795 | £0.00 | £0.00 | Match |
| Plan 4 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Plan 5 threshold: atStudent loan repayment. nothing at £25,000 | £0.00 | £0.00 | Match |
| Plan 5 threshold: £100 overStudent loan repayment. £100 x 9% | £9.00 | £9.00 | Match |
| Postgraduate threshold: atStudent loan repayment. nothing at £21,000 | £0.00 | £0.00 | Match |
| Postgraduate threshold: £100 overStudent loan repayment. £100 x 6% | £6.00 | £6.00 | Match |
| Unearned income over £2,000: at £2,000Student loan repayment. unearned income of £2,000 or less is left out | £55.35 | £55.35 | Match |
| Unearned income over £2,000: £1 overStudent loan repayment. over £2,000, so all of it counts | £235.44 | £235.44 | Match |
Capital Gains Tax
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Annual exempt amount: atCapital Gains Tax. £6,000 tax free | £0.00 | £0.00 | Match |
| Annual exempt amount: £100 overCapital Gains Tax. £100 at 10% (basic rate band) | £10.00 | £10.00 | Match |
| Higher rate for gains: £100 over the allowanceCapital Gains Tax. £100 at 20% | £20.00 | £20.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Annual exempt amount: atCapital Gains Tax. £3,000 tax free | £0.00 | £0.00 | Match |
| Annual exempt amount: £100 overCapital Gains Tax. £100 at 18% (basic rate band) | £18.00 | £18.00 | Match |
| Higher rate for gains: £100 over the allowanceCapital Gains Tax. £100 at 24% | £24.00 | £24.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Annual exempt amount: atCapital Gains Tax. £3,000 tax free | £0.00 | £0.00 | Match |
| Annual exempt amount: £100 overCapital Gains Tax. £100 at 18% (basic rate band) | £18.00 | £18.00 | Match |
| Higher rate for gains: £100 over the allowanceCapital Gains Tax. £100 at 24% | £24.00 | £24.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Annual exempt amount: atCapital Gains Tax. £3,000 tax free | £0.00 | £0.00 | Match |
| Annual exempt amount: £100 overCapital Gains Tax. £100 at 18% (basic rate band) | £18.00 | £18.00 | Match |
| Higher rate for gains: £100 over the allowanceCapital Gains Tax. £100 at 24% | £24.00 | £24.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Annual exempt amount: atCapital Gains Tax. £3,000 tax free | £0.00 | £0.00 | Match |
| Annual exempt amount: £100 overCapital Gains Tax. £100 at 18% (basic rate band) | £18.00 | £18.00 | Match |
| Higher rate for gains: £100 over the allowanceCapital Gains Tax. £100 at 24% | £24.00 | £24.00 | Match |
Allowances
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Trading allowance: atTaxable trading profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Trading allowance: £1 overTaxable trading profit. £1 taxable | £1.00 | £1.00 | Match |
| Property allowance: atTaxable property profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Property allowance: £1 overTaxable property profit. £1 taxable | £1.00 | £1.00 | Match |
| Rent a Room limit: atTaxable property profit. £7,500 tax free | £0.00 | £0.00 | Match |
| Rent a Room limit: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Rent a Room limit, shared home: atTaxable property profit. £3,750 each | £0.00 | £0.00 | Match |
| Rent a Room limit, shared home: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Termination payment exemption: atTaxable part of the termination payment. first £30,000 is tax free | £0.00 | £0.00 | Match |
| Termination payment exemption: £1 overTaxable part of the termination payment. £1 taxable | £1.00 | £1.00 | Match |
| Married Couple's Allowance income limit: atMarried Couple's Allowance tax reduction. 10% of £10,375 | £1,037.50 | £1,037.50 | Match |
| Married Couple's Allowance income limit: £2 overMarried Couple's Allowance tax reduction. £1 less allowance for every £2 over | £1,037.40 | £1,037.40 | Match |
| Married Couple's Allowance minimum: atMarried Couple's Allowance tax reduction. reduced to the minimum £4,010 at £47,330 | £401.00 | £401.00 | Match |
| Married Couple's Allowance minimum: £1,000 overMarried Couple's Allowance tax reduction. never below the minimum | £401.00 | £401.00 | Match |
| Marriage Allowance, partner must pay basic rate: atMarriage Allowance tax reduction. 1,260 x 20% | £252.00 | £252.00 | Match |
| Marriage Allowance, partner must pay basic rate: £1 overMarriage Allowance tax reduction. pays higher rate, so not due | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Trading allowance: atTaxable trading profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Trading allowance: £1 overTaxable trading profit. £1 taxable | £1.00 | £1.00 | Match |
| Property allowance: atTaxable property profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Property allowance: £1 overTaxable property profit. £1 taxable | £1.00 | £1.00 | Match |
| Rent a Room limit: atTaxable property profit. £7,500 tax free | £0.00 | £0.00 | Match |
| Rent a Room limit: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Rent a Room limit, shared home: atTaxable property profit. £3,750 each | £0.00 | £0.00 | Match |
| Rent a Room limit, shared home: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Termination payment exemption: atTaxable part of the termination payment. first £30,000 is tax free | £0.00 | £0.00 | Match |
| Termination payment exemption: £1 overTaxable part of the termination payment. £1 taxable | £1.00 | £1.00 | Match |
| Married Couple's Allowance income limit: atMarried Couple's Allowance tax reduction. 10% of £11,080 | £1,108.00 | £1,108.00 | Match |
| Married Couple's Allowance income limit: £2 overMarried Couple's Allowance tax reduction. £1 less allowance for every £2 over | £1,107.90 | £1,107.90 | Match |
| Married Couple's Allowance minimum: atMarried Couple's Allowance tax reduction. reduced to the minimum £4,280 at £50,600 | £428.00 | £428.00 | Match |
| Married Couple's Allowance minimum: £1,000 overMarried Couple's Allowance tax reduction. never below the minimum | £428.00 | £428.00 | Match |
| Marriage Allowance, partner must pay basic rate: atMarriage Allowance tax reduction. 1,260 x 20% | £252.00 | £252.00 | Match |
| Marriage Allowance, partner must pay basic rate: £1 overMarriage Allowance tax reduction. pays higher rate, so not due | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Trading allowance: atTaxable trading profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Trading allowance: £1 overTaxable trading profit. £1 taxable | £1.00 | £1.00 | Match |
| Property allowance: atTaxable property profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Property allowance: £1 overTaxable property profit. £1 taxable | £1.00 | £1.00 | Match |
| Rent a Room limit: atTaxable property profit. £7,500 tax free | £0.00 | £0.00 | Match |
| Rent a Room limit: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Rent a Room limit, shared home: atTaxable property profit. £3,750 each | £0.00 | £0.00 | Match |
| Rent a Room limit, shared home: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Termination payment exemption: atTaxable part of the termination payment. first £30,000 is tax free | £0.00 | £0.00 | Match |
| Termination payment exemption: £1 overTaxable part of the termination payment. £1 taxable | £1.00 | £1.00 | Match |
| Married Couple's Allowance income limit: atMarried Couple's Allowance tax reduction. 10% of £11,270 | £1,127.00 | £1,127.00 | Match |
| Married Couple's Allowance income limit: £2 overMarried Couple's Allowance tax reduction. £1 less allowance for every £2 over | £1,126.90 | £1,126.90 | Match |
| Married Couple's Allowance minimum: atMarried Couple's Allowance tax reduction. reduced to the minimum £4,360 at £51,520 | £436.00 | £436.00 | Match |
| Married Couple's Allowance minimum: £1,000 overMarried Couple's Allowance tax reduction. never below the minimum | £436.00 | £436.00 | Match |
| Marriage Allowance, partner must pay basic rate: atMarriage Allowance tax reduction. 1,260 x 20% | £252.00 | £252.00 | Match |
| Marriage Allowance, partner must pay basic rate: £1 overMarriage Allowance tax reduction. pays higher rate, so not due | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Trading allowance: atTaxable trading profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Trading allowance: £1 overTaxable trading profit. £1 taxable | £1.00 | £1.00 | Match |
| Property allowance: atTaxable property profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Property allowance: £1 overTaxable property profit. £1 taxable | £1.00 | £1.00 | Match |
| Rent a Room limit: atTaxable property profit. £7,500 tax free | £0.00 | £0.00 | Match |
| Rent a Room limit: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Rent a Room limit, shared home: atTaxable property profit. £3,750 each | £0.00 | £0.00 | Match |
| Rent a Room limit, shared home: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Termination payment exemption: atTaxable part of the termination payment. first £30,000 is tax free | £0.00 | £0.00 | Match |
| Termination payment exemption: £1 overTaxable part of the termination payment. £1 taxable | £1.00 | £1.00 | Match |
| Married Couple's Allowance income limit: atMarried Couple's Allowance tax reduction. 10% of £11,700 | £1,170.00 | £1,170.00 | Match |
| Married Couple's Allowance income limit: £2 overMarried Couple's Allowance tax reduction. £1 less allowance for every £2 over | £1,169.90 | £1,169.90 | Match |
| Married Couple's Allowance minimum: atMarried Couple's Allowance tax reduction. reduced to the minimum £4,530 at £53,540 | £453.00 | £453.00 | Match |
| Married Couple's Allowance minimum: £1,000 overMarried Couple's Allowance tax reduction. never below the minimum | £453.00 | £453.00 | Match |
| Marriage Allowance, partner must pay basic rate: atMarriage Allowance tax reduction. 1,260 x 20% | £252.00 | £252.00 | Match |
| Marriage Allowance, partner must pay basic rate: £1 overMarriage Allowance tax reduction. pays higher rate, so not due | £0.00 | £0.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Trading allowance: atTaxable trading profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Trading allowance: £1 overTaxable trading profit. £1 taxable | £1.00 | £1.00 | Match |
| Property allowance: atTaxable property profit. £1,000 allowance | £0.00 | £0.00 | Match |
| Property allowance: £1 overTaxable property profit. £1 taxable | £1.00 | £1.00 | Match |
| Rent a Room limit: atTaxable property profit. £7,500 tax free | £0.00 | £0.00 | Match |
| Rent a Room limit: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Rent a Room limit, shared home: atTaxable property profit. £3,750 each | £0.00 | £0.00 | Match |
| Rent a Room limit, shared home: £1 overTaxable property profit. £1 over the limit is taxable | £1.00 | £1.00 | Match |
| Termination payment exemption: atTaxable part of the termination payment. first £30,000 is tax free | £0.00 | £0.00 | Match |
| Termination payment exemption: £1 overTaxable part of the termination payment. £1 taxable | £1.00 | £1.00 | Match |
| Married Couple's Allowance income limit: atMarried Couple's Allowance tax reduction. 10% of £11,700 | £1,170.00 | £1,170.00 | Match |
| Married Couple's Allowance income limit: £2 overMarried Couple's Allowance tax reduction. £1 less allowance for every £2 over | £1,169.90 | £1,169.90 | Match |
| Married Couple's Allowance minimum: atMarried Couple's Allowance tax reduction. reduced to the minimum £4,530 at £53,540 | £453.00 | £453.00 | Match |
| Married Couple's Allowance minimum: £1,000 overMarried Couple's Allowance tax reduction. never below the minimum | £453.00 | £453.00 | Match |
| Marriage Allowance, partner must pay basic rate: atMarriage Allowance tax reduction. 1,260 x 20% | £252.00 | £252.00 | Match |
| Marriage Allowance, partner must pay basic rate: £1 overMarriage Allowance tax reduction. pays higher rate, so not due | £0.00 | £0.00 | Match |
Paying
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Payments on account: £1,000: atPayments on account needed. 3,486 - 2,486 = £1,000 left: needed when not less than £1,000 | Yes | Yes | Match |
| Payments on account: £1,000: 1p underPayments on account needed. £999.99 left | No | No | Match |
| Payments on account: 80% paid at source: exactly 80%Payments on account needed. 11,432 x 80% = 9,145.60: 20% is left, which is not less than 20% (TMA 1970 s.59A(1)(d)) | Yes | Yes | Match |
| Payments on account: 80% paid at source: 1p morePayments on account needed. more than 80% paid at source | No | No | Match |
| Collecting through the tax code: £3,000: 1p underCollected through the tax code. 7,486 - 4,486.01 = £2,999.99 owed | Yes | Yes | Match |
| Collecting through the tax code: £3,000: atCollected through the tax code. £3,000 owed | No | No | Match |
| Payment on account due 31 July: on the dayOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| Payment on account due 31 July: the day afterOverdue on the date of the estimate. overdue from 1 August | £1,000.00 | £1,000.00 | Match |
| January bill: on the deadlineOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| January bill: the day afterOverdue on the date of the estimate. balance 3,486 and first payment on account 1,743 (half of 3,486, none of it taken at source) | £5,229.00 | £5,229.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Payments on account: £1,000: atPayments on account needed. 3,486 - 2,486 = £1,000 left: needed when not less than £1,000 | Yes | Yes | Match |
| Payments on account: £1,000: 1p underPayments on account needed. £999.99 left | No | No | Match |
| Payments on account: 80% paid at source: exactly 80%Payments on account needed. 11,432 x 80% = 9,145.60: 20% is left, which is not less than 20% (TMA 1970 s.59A(1)(d)) | Yes | Yes | Match |
| Payments on account: 80% paid at source: 1p morePayments on account needed. more than 80% paid at source | No | No | Match |
| Collecting through the tax code: £3,000: 1p underCollected through the tax code. 7,486 - 4,486.01 = £2,999.99 owed | Yes | Yes | Match |
| Collecting through the tax code: £3,000: atCollected through the tax code. £3,000 owed | No | No | Match |
| Payment on account due 31 July: on the dayOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| Payment on account due 31 July: the day afterOverdue on the date of the estimate. overdue from 1 August | £1,000.00 | £1,000.00 | Match |
| January bill: on the deadlineOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| January bill: the day afterOverdue on the date of the estimate. balance 3,486 and first payment on account 1,743 (half of 3,486, none of it taken at source) | £5,229.00 | £5,229.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Payments on account: £1,000: atPayments on account needed. 3,486 - 2,486 = £1,000 left: needed when not less than £1,000 | Yes | Yes | Match |
| Payments on account: £1,000: 1p underPayments on account needed. £999.99 left | No | No | Match |
| Payments on account: 80% paid at source: exactly 80%Payments on account needed. 11,432 x 80% = 9,145.60: 20% is left, which is not less than 20% (TMA 1970 s.59A(1)(d)) | Yes | Yes | Match |
| Payments on account: 80% paid at source: 1p morePayments on account needed. more than 80% paid at source | No | No | Match |
| Collecting through the tax code: £3,000: 1p underCollected through the tax code. 7,486 - 4,486.01 = £2,999.99 owed | Yes | Yes | Match |
| Collecting through the tax code: £3,000: atCollected through the tax code. £3,000 owed | No | No | Match |
| Payment on account due 31 July: on the dayOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| Payment on account due 31 July: the day afterOverdue on the date of the estimate. overdue from 1 August | £1,000.00 | £1,000.00 | Match |
| January bill: on the deadlineOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| January bill: the day afterOverdue on the date of the estimate. balance 3,486 and first payment on account 1,743 (half of 3,486, none of it taken at source) | £5,229.00 | £5,229.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Payments on account: £1,000: atPayments on account needed. 3,486 - 2,486 = £1,000 left: needed when not less than £1,000 | Yes | Yes | Match |
| Payments on account: £1,000: 1p underPayments on account needed. £999.99 left | No | No | Match |
| Payments on account: 80% paid at source: exactly 80%Payments on account needed. 11,432 x 80% = 9,145.60: 20% is left, which is not less than 20% (TMA 1970 s.59A(1)(d)) | Yes | Yes | Match |
| Payments on account: 80% paid at source: 1p morePayments on account needed. more than 80% paid at source | No | No | Match |
| Collecting through the tax code: £3,000: 1p underCollected through the tax code. 7,486 - 4,486.01 = £2,999.99 owed | Yes | Yes | Match |
| Collecting through the tax code: £3,000: atCollected through the tax code. £3,000 owed | No | No | Match |
| Payment on account due 31 July: on the dayOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| Payment on account due 31 July: the day afterOverdue on the date of the estimate. overdue from 1 August | £1,000.00 | £1,000.00 | Match |
| January bill: on the deadlineOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| January bill: the day afterOverdue on the date of the estimate. balance 3,486 and first payment on account 1,743 (half of 3,486, none of it taken at source) | £5,229.00 | £5,229.00 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Payments on account: £1,000: atPayments on account needed. 3,486 - 2,486 = £1,000 left: needed when not less than £1,000 | Yes | Yes | Match |
| Payments on account: £1,000: 1p underPayments on account needed. £999.99 left | No | No | Match |
| Payments on account: 80% paid at source: exactly 80%Payments on account needed. 11,432 x 80% = 9,145.60: 20% is left, which is not less than 20% (TMA 1970 s.59A(1)(d)) | Yes | Yes | Match |
| Payments on account: 80% paid at source: 1p morePayments on account needed. more than 80% paid at source | No | No | Match |
| Collecting through the tax code: £3,000: 1p underCollected through the tax code. 7,486 - 4,486.01 = £2,999.99 owed | Yes | Yes | Match |
| Collecting through the tax code: £3,000: atCollected through the tax code. £3,000 owed | No | No | Match |
| Payment on account due 31 July: on the dayOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| Payment on account due 31 July: the day afterOverdue on the date of the estimate. overdue from 1 August | £1,000.00 | £1,000.00 | Match |
| January bill: on the deadlineOverdue on the date of the estimate. due that day, not overdue | £0.00 | £0.00 | Match |
| January bill: the day afterOverdue on the date of the estimate. balance 3,486 and first payment on account 1,743 (half of 3,486, none of it taken at source) | £5,229.00 | £5,229.00 | Match |
Penalties
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Late filing: on the deadlineLate filing penalty. on time | £0.00 | £0.00 | Match |
| Late filing: 1 day lateLate filing penalty. £100 | £100.00 | £100.00 | Match |
| Late filing: end of 3 monthsLate filing penalty. 3 months beginning 1 February end on 30 April | £100.00 | £100.00 | Match |
| Late filing: first day after 3 monthsLate filing penalty. £100 + £10 a day from 1 May | £110.00 | £110.00 | Match |
| Late filing: end of 6 monthsLate filing penalty. £100 + 90 days x £10 | £1,000.00 | £1,000.00 | Match |
| Late filing: first day after 6 monthsLate filing penalty. + the higher of 5% of 3,486 and £300 | £1,300.00 | £1,300.00 | Match |
| Late filing: end of 12 monthsLate filing penalty. no more until 12 months | £1,300.00 | £1,300.00 | Match |
| Late filing: first day after 12 monthsLate filing penalty. + another £300 | £1,600.00 | £1,600.00 | Match |
| Late payment: day before the penalty dateLate payment penalty. paid within 30 days of the due date | £0.00 | £0.00 | Match |
| Late payment: on the penalty dateLate payment penalty. 5% of 3,486 (FA 2009 Sch 56 para 3(2)) | £174.30 | £174.30 | Match |
| Late payment: last day of the 5 monthsLate payment penalty. 5 months beginning 3 March end on 2 August | £174.30 | £174.30 | Match |
| Late payment: after the 5 monthsLate payment penalty. another 5% (para 3(3)) | £348.60 | £348.60 | Match |
| Late payment: last day of the 11 monthsLate payment penalty. 11 months beginning with the penalty date | £348.60 | £348.60 | Match |
| Late payment: after the 11 monthsLate payment penalty. another 5% (para 3(4)) | £522.90 | £522.90 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Late filing: on the deadlineLate filing penalty. on time | £0.00 | £0.00 | Match |
| Late filing: 1 day lateLate filing penalty. £100 | £100.00 | £100.00 | Match |
| Late filing: end of 3 monthsLate filing penalty. 3 months beginning 1 February end on 30 April | £100.00 | £100.00 | Match |
| Late filing: first day after 3 monthsLate filing penalty. £100 + £10 a day from 1 May | £110.00 | £110.00 | Match |
| Late filing: end of 6 monthsLate filing penalty. £100 + 90 days x £10 | £1,000.00 | £1,000.00 | Match |
| Late filing: first day after 6 monthsLate filing penalty. + the higher of 5% of 3,486 and £300 | £1,300.00 | £1,300.00 | Match |
| Late filing: end of 12 monthsLate filing penalty. no more until 12 months | £1,300.00 | £1,300.00 | Match |
| Late filing: first day after 12 monthsLate filing penalty. + another £300 | £1,600.00 | £1,600.00 | Match |
| Late payment: day before the penalty dateLate payment penalty. paid within 30 days of the due date | £0.00 | £0.00 | Match |
| Late payment: on the penalty dateLate payment penalty. 5% of 3,486 (FA 2009 Sch 56 para 3(2)) | £174.30 | £174.30 | Match |
| Late payment: last day of the 5 monthsLate payment penalty. 5 months beginning 3 March end on 2 August | £174.30 | £174.30 | Match |
| Late payment: after the 5 monthsLate payment penalty. another 5% (para 3(3)) | £348.60 | £348.60 | Match |
| Late payment: last day of the 11 monthsLate payment penalty. 11 months beginning with the penalty date | £348.60 | £348.60 | Match |
| Late payment: after the 11 monthsLate payment penalty. another 5% (para 3(4)) | £522.90 | £522.90 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Late filing: on the deadlineLate filing penalty. on time | £0.00 | £0.00 | Match |
| Late filing: 1 day lateLate filing penalty. £100 | £100.00 | £100.00 | Match |
| Late filing: end of 3 monthsLate filing penalty. 3 months beginning 1 February end on 30 April | £100.00 | £100.00 | Match |
| Late filing: first day after 3 monthsLate filing penalty. £100 + £10 a day from 1 May | £110.00 | £110.00 | Match |
| Late filing: end of 6 monthsLate filing penalty. £100 + 90 days x £10 | £1,000.00 | £1,000.00 | Match |
| Late filing: first day after 6 monthsLate filing penalty. + the higher of 5% of 3,486 and £300 | £1,300.00 | £1,300.00 | Match |
| Late filing: end of 12 monthsLate filing penalty. no more until 12 months | £1,300.00 | £1,300.00 | Match |
| Late filing: first day after 12 monthsLate filing penalty. + another £300 | £1,600.00 | £1,600.00 | Match |
| Late payment: day before the penalty dateLate payment penalty. paid within 30 days of the due date | £0.00 | £0.00 | Match |
| Late payment: on the penalty dateLate payment penalty. 5% of 3,486 (FA 2009 Sch 56 para 3(2)) | £174.30 | £174.30 | Match |
| Late payment: last day of the 5 monthsLate payment penalty. 5 months beginning 3 March end on 2 August | £174.30 | £174.30 | Match |
| Late payment: after the 5 monthsLate payment penalty. another 5% (para 3(3)) | £348.60 | £348.60 | Match |
| Late payment: last day of the 11 monthsLate payment penalty. 11 months beginning with the penalty date | £348.60 | £348.60 | Match |
| Late payment: after the 11 monthsLate payment penalty. another 5% (para 3(4)) | £522.90 | £522.90 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Late filing: on the deadlineLate filing penalty. on time | £0.00 | £0.00 | Match |
| Late filing: 1 day lateLate filing penalty. £100 | £100.00 | £100.00 | Match |
| Late filing: end of 3 monthsLate filing penalty. 3 months beginning 1 February end on 30 April | £100.00 | £100.00 | Match |
| Late filing: first day after 3 monthsLate filing penalty. £100 + £10 a day from 1 May | £110.00 | £110.00 | Match |
| Late filing: end of 6 monthsLate filing penalty. £100 + 90 days x £10 | £1,000.00 | £1,000.00 | Match |
| Late filing: first day after 6 monthsLate filing penalty. + the higher of 5% of 3,486 and £300 | £1,300.00 | £1,300.00 | Match |
| Late filing: end of 12 monthsLate filing penalty. no more until 12 months | £1,300.00 | £1,300.00 | Match |
| Late filing: first day after 12 monthsLate filing penalty. + another £300 | £1,600.00 | £1,600.00 | Match |
| Late payment: day before the penalty dateLate payment penalty. paid within 30 days of the due date | £0.00 | £0.00 | Match |
| Late payment: on the penalty dateLate payment penalty. 5% of 3,486 (FA 2009 Sch 56 para 3(2)) | £174.30 | £174.30 | Match |
| Late payment: last day of the 5 monthsLate payment penalty. 5 months beginning 2 March end on 1 August | £174.30 | £174.30 | Match |
| Late payment: after the 5 monthsLate payment penalty. another 5% (para 3(3)) | £348.60 | £348.60 | Match |
| Late payment: last day of the 11 monthsLate payment penalty. 11 months beginning with the penalty date | £348.60 | £348.60 | Match |
| Late payment: after the 11 monthsLate payment penalty. another 5% (para 3(4)) | £522.90 | £522.90 | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Late filing: on the deadlineLate filing penalty. on time | £0.00 | £0.00 | Match |
| Late filing: 1 day lateLate filing penalty. £100 | £100.00 | £100.00 | Match |
| Late filing: end of 3 monthsLate filing penalty. 3 months beginning 1 February end on 30 April | £100.00 | £100.00 | Match |
| Late filing: first day after 3 monthsLate filing penalty. £100 + £10 a day from 1 May | £110.00 | £110.00 | Match |
| Late filing: end of 6 monthsLate filing penalty. £100 + 90 days x £10 | £1,000.00 | £1,000.00 | Match |
| Late filing: first day after 6 monthsLate filing penalty. + the higher of 5% of 3,486 and £300 | £1,300.00 | £1,300.00 | Match |
| Late filing: end of 12 monthsLate filing penalty. no more until 12 months | £1,300.00 | £1,300.00 | Match |
| Late filing: first day after 12 monthsLate filing penalty. + another £300 | £1,600.00 | £1,600.00 | Match |
| Late payment: day before the penalty dateLate payment penalty. paid within 30 days of the due date | £0.00 | £0.00 | Match |
| Late payment: on the penalty dateLate payment penalty. 5% of 3,486 (FA 2009 Sch 56 para 3(2)) | £174.30 | £174.30 | Match |
| Late payment: last day of the 5 monthsLate payment penalty. 5 months beginning 3 March end on 2 August | £174.30 | £174.30 | Match |
| Late payment: after the 5 monthsLate payment penalty. another 5% (para 3(3)) | £348.60 | £348.60 | Match |
| Late payment: last day of the 11 monthsLate payment penalty. 11 months beginning with the penalty date | £348.60 | £348.60 | Match |
| Late payment: after the 11 monthsLate payment penalty. another 5% (para 3(4)) | £522.90 | £522.90 | Match |
Making Tax Digital
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Qualifying income over £50,000: atMust use Making Tax Digital. not over the threshold | No | No | Match |
| Qualifying income over £50,000: £1 overMust use Making Tax Digital. over the threshold | Yes | Yes | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Qualifying income over £30,000: atMust use Making Tax Digital. not over the threshold | No | No | Match |
| Qualifying income over £30,000: £1 overMust use Making Tax Digital. over the threshold | Yes | Yes | Match |
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Qualifying income over £20,000: atMust use Making Tax Digital. not over the threshold | No | No | Match |
| Qualifying income over £20,000: £1 overMust use Making Tax Digital. over the threshold | Yes | Yes | Match |
Property income
| Check | Worked out by hand | Service | Result |
|---|---|---|---|
| Property basic rate: at the Personal AllowanceIncome Tax. 12,570 - 12,570 = nothing taxable | £0.00 | £0.00 | Match |
| Property basic rate: £1 overIncome Tax. £1 at 22% (ITA 2007 s.11CA) | £0.22 | £0.22 | Match |
| Property higher rate: £1 above pay at the higher rate thresholdIncome Tax. pay uses the allowance and the basic rate band first (s.16A, s.25(3A)): 7,540 + £1 at 42% | £7,540.42 | £7,540.42 | Match |
| Property additional rate: £1 above pay over £125,140Income Tax. £1 at 47% | £53,703.47 | £53,703.47 | Match |
| Allowance against pay first: pay at the Personal AllowanceIncome Tax. the allowance goes against pay (s.25(3A)): 37,700 x 22% | £8,294.00 | £8,294.00 | Match |
| Allowance against pay first: £1 over the basic rate bandIncome Tax. + £1 at 42% | £8,294.42 | £8,294.42 | Match |